Integrated Filing — IndAS
General information about company
| Scrip Code |
522215 |
| NSE Symbol |
HLEGLAS |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE461D01028 |
| Name of company |
HLE GLASCOAT 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 |
10-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
02-02-2026 |
| 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 |
10-02-2026 15:30:00 |
| End date and time of board meeting |
10-02-2026 17:00:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
32,656.67 |
96,128.87 |
|
Other income |
349.23 |
767.20 |
|
Total income |
33,005.90 |
96,896.07 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
13,794.85 |
43,974.09 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
1,313.47 |
1,213.82 |
| (d) |
Employee benefit expense |
6,510.95 |
17,908.87 |
| (e) |
Finance costs |
786.42 |
2,578.86 |
| (f) |
Depreciation, depletion and amortisation expense
|
989.65 |
2,685.59 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
1,278.61 |
3,515.04 |
| 2 |
Labour charges |
2,870.15 |
7,683.32 |
| 3 |
Other expenses |
4,778.88 |
12,141.36 |
|
Total other expenses |
8,927.64 |
23,339.72 |
|
Total expenses |
32,322.98 |
91,700.95 |
| 3 |
Total profit before exceptional items and tax |
682.92 |
5,195.12 |
| 4 |
Exceptional items |
(317.73) |
(625.25) |
| 5 |
Total profit before tax |
365.19 |
4,569.87 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
42.43 |
1,318.58 |
| 8 |
Deferred tax |
(137.19) |
(390.89) |
| 9 |
Total tax expenses |
(94.76) |
927.69 |
| 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 |
459.95 |
3,642.18 |
| 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 |
459.95 |
3,642.18 |
| 17 |
Other comprehensive income net of taxes |
121.47 |
926.73 |
| 18 |
Total Comprehensive Income for the period |
581.42 |
4,568.91 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
283.25 |
3,123.71 |
|
Total profit or loss, attributable to non-controlling interests |
176.70 |
518.47 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
406.03 |
4,054.37 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
175.39 |
514.54 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,389.09 |
1,389.09 |
|
Face value of equity share capital |
2 |
2 |
| 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 |
0.41 |
4.55 |
|
Diluted earnings (loss) per share from continuing operations |
0.41 |
4.55 |
| 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 |
0.41 |
4.55 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.41 |
4.55 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
Filtration, Drying and Other Equipment |
10,019.79 |
35,234.18 |
| 2 |
Glass Lined Products |
16,990.19 |
45,682.76 |
| 3 |
Heat Transfer Equipment |
5,614.39 |
15,031.63 |
| 4 |
Unallocable Revenue |
0.000323 |
0.001803 |
|
Total Segment Revenue |
32,656.67 |
96,128.87 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
32,656.67 |
96,128.87 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Filtration, Drying and Other Equipment |
734.37 |
4,267.36 |
| 2 |
Glass Lined Products |
(69.99) |
1,391.05 |
| 3 |
Heat Transfer Equipment |
663.04 |
2,083.78 |
| 4 |
Unallocable Revenue |
0.00 |
0.00 |
|
Total Profit before tax |
1,327.42 |
7,742.19 |
|
i. Finance cost |
786.42 |
2,578.86 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
175.81 |
593.47 |
|
Profit before tax |
365.19 |
4,569.86 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Filtration, Drying and Other Equipment |
31,398.11 |
31,398.11 |
| 2 |
Glass Lined Products |
72,845.11 |
72,845.11 |
| 3 |
Heat Transfer Equipment |
32,605.44 |
32,605.44 |
| 4 |
Unallocable Revenue |
0.00 |
0.00 |
|
Total Segment Asset |
1,36,848.66 |
1,36,848.66 |
|
Un-allocable Assets |
1,981.66 |
1,981.66 |
|
Net Segment Asset |
1,38,830.32 |
1,38,830.32 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Filtration, Drying and Other Equipment |
11,070.10 |
11,070.10 |
| 2 |
Glass Lined Products |
29,893.83 |
29,893.83 |
| 3 |
Heat Transfer Equipment |
5,559.47 |
5,559.47 |
| 4 |
Unallocable Revenue |
0.00 |
0.00 |
|
Total Segment Liabilities |
46,523.40 |
46,523.40 |
|
Un-allocable Liabilities |
32,937.94 |
32,937.94 |
|
Net Segment Liabilities |
79,461.34 |
79,461.34 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
Remeasurements of Defined benefit plans |
(9.04) |
(20.93) |
|
Total Amount of items that will not be reclassified to profit and loss |
(9.04) |
(20.93) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(0.48) |
0.30 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange difference in translating the financial statements of foreign components |
130.03 |
947.96 |
|
Total Amount of items that will be reclassified to profit and loss |
130.03 |
947.96 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
121.47 |
926.73 |