Integrated Filing — IndAS



General information about company

Scrip Code 504741
NSE Symbol INDIANHUME
MSEI Symbol NOTLISTED
ISIN INE323C01030
Name of company THE INDIAN HUME PIPE COMPANY 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 12-02-2026   15:30:00
End date and time of board meeting 12-02-2026   16:45:00
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 Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 28,205.69 95,427.08
Other income 1,047.98 3,389.55
Total income 29,253.67 98,816.63
2 Expenses
(a) Cost of materials consumed 4,079.97 12,863.07
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 18.45 (879.29)
(d) Employee benefit expense 2,646.82 8,528.89
(e) Finance costs 1,176.37 3,586.07
(f) Depreciation, depletion and amortisation expense 505.78 1,456.80
(f) Other Expenses
1 Construction expense 16,817.39 56,766.03
2 Manufactuiring and other expense 1,357.63 4,058.77
3 Other expense 1,073.00 3,348.91
Total other expenses 19,248.02 64,173.71
Total expenses 27,675.41 89,729.25
3 Total profit before exceptional items and tax 1,578.26 9,087.38
4 Exceptional items 6,433.35 6,433.35
5 Total profit before tax 8,011.61 15,520.73
6 Tax expense
7 Current tax 1,885.81 3,855.61
8 Deferred tax (25.63) (147.62)
9 Total tax expenses 1,860.18 3,707.99
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 6,151.43 11,812.74
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 6,151.43 11,812.74
17 Other comprehensive income net of taxes 51.33 (193.84)
18 Total Comprehensive Income for the period 6,202.76 11,618.90
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 1,053.64 1,053.64
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 11.67 22.42
Diluted earnings (loss) per share from continuing operations 11.67 22.42
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 11.67 22.42
Diluted earnings (loss) per share from continuing and discontinued operations 11.67 22.42
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) The financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 2) The unaudited financial results for the quarter and nine months ended December 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on February 12, 2026. The Statutory Auditors of the Company have conducted a Limited Review of the unaudited financial results. 3) The Company has two segments viz., Construction and Real Estate under IND AS 108 Operating Segments: a) The primary segment is Construction. The margins in the said construction activities in the quarterly results vary based on the nature, type and quantum of project work executed during the quarter. Hence results of a quarter may not be indicative of annual results. b) The second segment is the Real Estate. The Real Estate activities carried out by the Company are such that profits/losses from transactions of such activities, do not necessarily accrue evenly over the quarters/year, hence results of a quarter may not be indicative of annual results. 4) In the corresponding nine months ended December 31, 2024 of the previous year, in pursuance of compulsory acquisition of Company's land by Pune Municipal Corporation (PMC) as per development plan, the Company has transferred part of its land situated at Sinhagad Road, Vadgaon, Pune admeasuring around 11921.59 Sq. mtrs. reserved for DP Road to PMC vide agreement dated May 30, 2024. As a consideration of this transfer, the Company has opted for Transferable Development Rights (TDR) admeasuring 23843.18 Square Meter and accordingly, revenue of INR 3136.57 lakhs, measured on the basis of ready reckoner value of land transferred, is considered as fair value of consideration. The TDR receivable on transfer of land and valued at INR 3136.57 lakhs is included in “Stock-in-trade” under current assets. 5) Exceptional Items: a) During the quarter and nine months ended December 31, 2025, the Company has sold its freehold land situated at Azamabad Industrial Area, Hyderabad, Telangana admeasuring about 15310.80 Sq. mtrs. to M/s. ASBL Private Limited (formerly known as M/s. Ashoka Builders India Private Limited) for consideration of INR 17395.99 lakhs resulting in a net gain of INR 6433.35 lakhs shown as Exceptional Item. Further, tax on such gain amounting to INR 1471.95 lakhs is included in the current tax for the quarter and nine months ended December 31, 2025. b) During the previous year ended March 31, 2025, the Company has sold its freehold land in Yelhanka, Bengaluru admeasuring about 40875.668 Sq. mtrs. to M/s. Godrej SSPDL Green Acres LLP, a subsidiary of Godrej Properties Limited for consideration of INR 55900 lakhs resulting in a net gain of INR 54522.05 lakhs shown as Exceptional Item. Further, tax on such gain amounting to INR 7734.23 lakhs is included in the current tax for the year ended March 31, 2025. 6) Pursuant to the notification issued by the Ministry of Labour and Employment, the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”) became effective from November 21, 2025. The Company has assessed its employee benefit obligations in accordance with the revised definition of wages derived on the basis of actuarial valuation. Accordingly, an incremental liability on account of past service cost in accordance with Ind AS 19 – Employee Benefits amounting to INR 45.02 lakhs has been charged to the Profit and Loss Account for the quarter and nine months ended December 31, 2025. The Company continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. 7) Figures for the previous periods/year have been regrouped/re-classified to conform to the classification of the current period/year.



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)
1 Construction 28,205.69 95,427.08
2 Real Estate 0.00 0.00
3 Exceptional Items 0.00 0.00
Total Segment Revenue 28,205.69 95,427.08
Less: Inter segment revenue
Revenue from operations 28,205.69 95,427.08
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction 2,779.08 12,697.90
2 Real Estate (24.45) (24.45)
3 Exceptional Items 6,433.35 6,433.35
Total Profit before tax 9,187.98 19,106.80
i. Finance cost 1,176.37 3,586.07
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 8,011.61 15,520.73
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction 2,19,438.85 2,19,438.85
2 Real Estate 14,321.04 14,321.04
3 Exceptional Items 0.00 0.00
Total Segment Asset 2,33,759.89 2,33,759.89
Un-allocable Assets 46,503.60 46,503.60
Net Segment Asset 2,80,263.49 2,80,263.49
4 Segment Liabilities
Segment Liabilities
1 Construction 1,12,994.05 1,12,994.05
2 Real Estate 20,518.76 20,518.76
3 Exceptional Items 0.00 0.00
Total Segment Liabilities 1,33,512.81 1,33,512.81
Un-allocable Liabilities 520.59 520.59
Net Segment Liabilities 1,34,033.40 1,34,033.40
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 Remeasurement of defined benefit plans 84.64 (173.34)
2 Equity instruments through other comprehensive income (4.92) (59.23)
Total Amount of items that will not be reclassified to profit and loss 79.72 (232.57)
2 Income tax relating to items that will not be reclassified to profit or loss 28.39 (38.73)
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 0.00 0.00
5 Total Other comprehensive income 51.33 (193.84)