Integrated Filing — IndAS



General information about company

Scrip Code 514043
NSE Symbol HIMATSEIDE
MSEI Symbol NOTLISTED
ISIN INE049A01027
Name of company Himatsingka Seide 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
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 Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Textiles
Start date and time of board meeting 11-02-2026   13:00:00
End date and time of board meeting 11-02-2026   15:15:00
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
NA



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 Standalone Standalone
1 Income
Revenue from operations 47,208.39 1,45,516.75
Other income 2,643.98 9,852.75
Total income 49,852.37 1,55,369.50
2 Expenses
(a) Cost of materials consumed 28,938.09 82,310.27
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,618.46) (12,959.65)
(d) Employee benefit expense 6,729.61 18,879.04
(e) Finance costs 6,839.32 19,999.44
(f) Depreciation, depletion and amortisation expense 2,928.61 8,801.50
(f) Other Expenses
1 Other Expenses 10,027.24 30,327.48
Total other expenses 10,027.24 30,327.48
Total expenses 48,844.41 1,47,358.08
3 Total profit before exceptional items and tax 1,007.96 8,011.42
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,007.96 8,011.42
6 Tax expense
7 Current tax 557.48 2,127.92
8 Deferred tax (205.95) 671.48
9 Total tax expenses 351.53 2,799.40
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 656.43 5,212.02
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 656.43 5,212.02
17 Other comprehensive income net of taxes (372.75) (1,363.21)
18 Total Comprehensive Income for the period 283.68 3,848.81
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 6,287.11 6,287.11
Face value of equity share capital 5 5
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 0.52 4.15
Diluted earnings (loss) per share from continuing operations 0.52 4.13
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 0.52 4.15
Diluted earnings (loss) per share from continuing and discontinued operations 0.52 4.13
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 standalone unaudited financial results (‘the financial results’) of Himatsingka Seide Limited (“the Company”) have been prepared in accordance with applicable Accounting Standards i.e., Ind AS prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 2. These financial results of the Company has been reviewed by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on 11 February 2026. 3. The financial results for the quarter and nine months period ended 31 December 2025 have been subjected to limited review by the Statutory Auditors of the Company who have expressed an unmodified conclusion on the financial results.The review report of the Statutory Auditor is being filed with Bombay Stock Exchange (BSE) and National Stock Exchange (NSE) and is also available on the Company's website at www.himatsingka.com. 4. Pursuant to the provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company shall publish the consolidated unaudited financial results in the newspapers. However, the standalone unaudited financial results will be made available on the stock exchanges websites of BSE (www.bseindia.com) and NSE (www.nseindia.com) and on Company's website www.himatsingka.com. 5.The Company has evaluated its operating segments in accordance with Ind AS 108, and has concluded that it is engaged in a single operating segment viz. Textiles on the basis of decisions taken for allocation of resources by the Chief Operating Decision Makers (CODM) and the internal business reporting system for evaluation of operational results. 6. On 21 November 2025, the Government of India notified the four labour codes the Code on Wages 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes', consolidating 29 existing labour laws. The Ministry of Labour and Employment has published draft Central Rules and FAQs to facilitate the assessment of the financial impact arising from the regulatory changes. Accordingly, the Company, considering best available information, has made a preliminary assessment and accounted for the incremental impact under Employee benefits expenses in the Statement of Profit and Loss during the quarter and nine months period ended 31 December 2025. The Government is in the process of notifying related Central / State rules to the New Labour Codes and the consequent impact of these will be evaluated and accounted for, as needed, in accordance with applicable accounting standards in the period in which they are notified. 7. Diluted EPS kept as Basic EPS being anti dilutive.



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 Unaudited Unaudited
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 Unaudited Unaudited
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 Remeasurements of employees defined benefit plan (356.02) (246.80)
2 Income tax relating to items that will not be reclassified to profit or loss 124.41 86.24
Total Amount of items that will not be reclassified to profit and loss (231.61) (160.56)
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
1 Effective portion of gains and losses on designated portion of hedging instruments in cash flow hedge (216.94) (1,848.63)
2 Income tax relating to items that will be reclassified to profit or loss 75.80 645.98
Total Amount of items that will be reclassified to profit and loss (141.14) (1,202.65)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (372.75) (1,363.21)