| Scrip Code | 500191 |
|---|---|
| NSE Symbol | HMT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE262A01018 |
| Name of company | HMT LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 09-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 09-02-2026 16:21:00 |
| End date and time of board meeting | 09-02-2026 17:21:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,083.00 | 7,121.00 | |
| Other income | 1,525.00 | 4,413.00 | |
| Total income | 3,608.00 | 11,534.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 634.00 | 2,619.00 |
| (b) | Purchases of stock-in-trade | 80.00 | 210.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (254.00) | 520.00 |
| (d) | Employee benefit expense | 1,665.00 | 4,566.00 |
| (e) | Finance costs | 1,768.00 | 5,128.00 |
| (f) | Depreciation, depletion and amortisation expense | 168.00 | 530.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,271.00 | 7,370.00 |
| Total other expenses | 2,271.00 | 7,370.00 | |
| Total expenses | 6,332.00 | 20,943.00 | |
| 3 | Total profit before exceptional items and tax | (2,724.00) | (9,409.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (2,724.00) | (9,409.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 0.00 | 0.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | (2,724.00) | (9,409.00) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (2,724.00) | (9,409.00) |
| 17 | Other comprehensive income net of taxes | (78.00) | (237.00) |
| 18 | Total Comprehensive Income for the period | (2,802.00) | (9,646.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (2,724.00) | (9,409.00) | |
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (2,802.00) | (9,646.00) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 35,560.00 | 35,560.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -0.77 | -2.65 | |
| Diluted earnings (loss) per share from continuing operations | -0.77 | -2.65 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -0.77 | -2.65 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.77 | -2.65 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The above statement of unaudited consolidated financial results of HMT Limited, which have been prepared in accordance with the Indian Accounting Standards (“Ind AS”) prescribed under section 133 of the Companies Act, 2013 (“the Act”) read with relevant rules issed thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (“SEBI”) were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 9-February-2026 and subjected to limited review.� 2 As per the approval of CCEA, the operations of the Subsidiary Company i.e. HMT Watches Limited, has been discontinued and under process of striking off with C-PACE. Accordingly, the figures are considered in accordance with IND AS 105. 3 Networth of the HMT Group has been completely eroded. Considering the realisable value of the non-current assets held for sale, support from Government of India and other business plans, the Company has prepared its financial statements on going concern basis and accordingly, no adjustments are considered necessary to the carrying value of its assets and liabilities. 4 Effective 21 November 2025, Govt. of India has notified four Labour Codes, collectively referred to as New Labour Codes. The GOI is in the process of notifying the related rules under the New Labour Codes and impact, if any, will be evaluated and accounted for in accordance with applicable Accounting Standards in the period in which such rules are notified and become effective. However, the Company has created provision for Gratuity in respect of Fixed-tenure employees in line with the guidance issued by the Institute of Chartered Accountants of India in the form of FAQs. 5 Figures for the previous period/year's have been regrouped wherever necessary to conform with current period/year's figures. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Food Processing Machinery | 0.00215 | 0.00628 | ||||
| 2 | Machine Tools | 1,414.00 | 5,020.00 | ||||
| 3 | Proejcts | 0.00088 | 0.00326 | ||||
| 4 | Watches Assembly (incl. others) | 0.00367 | 1,166.00 | ||||
| Total Segment Revenue | 2,084.00 | 7,140.00 | |||||
| Less: Inter segment revenue | 1.00 | 19.00 | |||||
| Revenue from operations | 2,083.00 | 7,121.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Food Processing Machinery | 8.00 | (59.00) | ||||
| 2 | Machine Tools | (1,632.00) | (6,373.00) | ||||
| 3 | Proejcts | 5.00 | 83.00 | ||||
| 4 | Watches Assembly (incl. others) | 663.00 | 2,068.00 | ||||
| Total Profit before tax | (956.00) | (4,281.00) | |||||
| i. Finance cost | 1,768.00 | 5,128.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | (2,724.00) | (9,409.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Food Processing Machinery | 1,696.00 | 1,696.00 | ||||
| 2 | Machine Tools | 25,613.00 | 25,613.00 | ||||
| 3 | Proejcts | 6,101.00 | 6,101.00 | ||||
| 4 | Watches Assembly (incl. others) | 20,669.00 | 20,669.00 | ||||
| Total Segment Asset | 54,079.00 | 54,079.00 | |||||
| Un-allocable Assets | (1,818.00) | (1,818.00) | |||||
| Net Segment Asset | 52,261.00 | 52,261.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Food Processing Machinery | 1,104.00 | 1,104.00 | ||||
| 2 | Machine Tools | 62,168.00 | 62,168.00 | ||||
| 3 | Proejcts | 2,014.00 | 2,014.00 | ||||
| 4 | Watches Assembly (incl. others) | 17,568.00 | 17,568.00 | ||||
| Total Segment Liabilities | 82,854.00 | 82,854.00 | |||||
| Un-allocable Liabilities | 1,68,843.00 | 1,68,843.00 | |||||
| Net Segment Liabilities | 2,51,697.00 | 2,51,697.00 | |||||
| Disclosure of notes on segments | |||||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Amount of items that will not be reclassified to profit and loss | (78.00) | (237.00) |
| Total Amount of items that will not be reclassified to profit and loss | (78.00) | (237.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (78.00) | (237.00) |
| Whether results are audited or unaudited | |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||