Integrated Filing — IndAS



General information about company

Scrip Code 526217
NSE Symbol HITECHCORP
MSEI Symbol NOTLISTED
ISIN INE120D01012
Name of company Hitech Corporation 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 04-02-2026
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 Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Manufacturing of Plastic Containers
Start date and time of board meeting 10-02-2026   16:30:00
End date and time of board meeting 10-02-2026   18:30:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 13,153.75 43,263.96
Other income 20.73 75.76
Total income 13,174.48 43,339.72
2 Expenses
(a) Cost of materials consumed 8,130.33 26,735.48
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (88.35) (224.24)
(d) Employee benefit expense 1,148.64 3,414.09
(e) Finance costs 446.90 1,375.89
(f) Depreciation, depletion and amortisation expense 948.65 2,822.14
(f) Other Expenses
1 Other Expenses 2,816.65 8,783.33
Total other expenses 2,816.65 8,783.33
Total expenses 13,402.82 42,906.69
3 Total profit before exceptional items and tax (228.34) 433.03
4 Exceptional items (199.85) (199.85)
5 Total profit before tax (428.19) 233.18
6 Tax expense
7 Current tax (90.37) 170.81
8 Deferred tax (11.21) (102.13)
9 Total tax expenses (101.58) 68.68
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 (326.61) 164.50
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 (326.61) 164.50
17 Other comprehensive income net of taxes (0.87) 9.37
18 Total Comprehensive Income for the period (327.48) 173.87
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
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
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 1,717.57 1,717.57
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 -1.9 0.96
Diluted earnings (loss) per share from continuing operations -1.9 0.96
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 -1.9 0.96
Diluted earnings (loss) per share from continuing and discontinued operations -1.9 0.96
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The (Audited) standalone financial results for the quarter and nine months ended December 31, 2025 which are published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), 2015, have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on February 10, 2026. 2. The (Audited) standalone financial results are prepared in accordance with the Indian Accounting Standards (Ind AS) under section 133 of the Companies Act, 2013, read with prescribed relevant rules issued thereunder and other accounting principles generally accepted in India. 3. The Company has identified Plastic Products as its single primary reportable segment in accordance with the requirements of Ind AS 108 - Operating Segments. Accordingly, no separate segment information has been provided. 4. The exceptional item for nine months ended December 31, 2025 and December 31, 2024 and year ended March 31, 2025 represents the following: a. The Government of India has notified the provisions of the four new Labour Codes (“Labour Codes”) on November 21, 2025, consolidating twenty-nine existing labour laws into a comprehensive and unified regulatory framework. Among other changes, the Labour Codes introduce a uniform definition of “wages” to be applied consistently across various employee benefit computations. Pursuant to the revised definition of wages and in accordance with Ind AS 19 – Employee Benefits, the Company has recognised charge arising from the actuarial valuation of past service costs relating to Gratuity Rs. 161.40 lakhs and Compensated absences Rs. 38.45 lakhs during the quarter ended December 31, 2025. b. The excess of the compensation amount for the compulsory acquisition of Land (net of interest) over the related carrying cost of the asset held for sale received under Orders from the Land Acquisition, Rehabilitation & Resettlement Authority, D & N. H., Silvassa under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (‘the Act’) amounting to Rs. 76.58 lakhs during the quarter ended June 30, 2024. c. The one-time Employee retrenchment compensation payable to the employees on closure of its operations of “Sarigam Unit” in May 2025, situated at GIDC Sarigam, Gujarat amounting to Rs. 154.91 lakhs accrued during the quarter ended March 31, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans (1.59) 12.10
Total Amount of items that will not be reclassified to profit and loss (1.59) 12.10
2 Income tax relating to items that will not be reclassified to profit or loss (0.72) 2.73
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
5 Total Other comprehensive income (0.87) 9.37