| Scrip Code | 509635 |
|---|---|
| NSE Symbol | HINDCOMPOS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE310C01029 |
| Name of company | HINDUSTAN COMPOSITES 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 | 03-02-2026 |
| 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 | 12-02-2026 15:30:00 |
| End date and time of board meeting | 12-02-2026 17:35:00 |
| 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 |
| 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 | 9,451.00 | 27,017.00 | |
| Other income | 0.00 | 0.00 | |
| Total income | 9,451.00 | 27,017.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,964.00 | 11,576.00 |
| (b) | Purchases of stock-in-trade | 993.00 | 1,994.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (298.00) | (535.00) |
| (d) | Employee benefit expense | 1,151.00 | 3,486.00 |
| (e) | Finance costs | 6.00 | 23.00 |
| (f) | Depreciation, depletion and amortisation expense | 299.00 | 881.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,158.00 | 6,584.00 |
| Total other expenses | 2,158.00 | 6,584.00 | |
| Total expenses | 8,273.00 | 24,009.00 | |
| 3 | Total profit before exceptional items and tax | 1,178.00 | 3,008.00 |
| 4 | Exceptional items | (291.00) | (291.00) |
| 5 | Total profit before tax | 887.00 | 2,717.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 433.00 | 949.00 |
| 8 | Deferred tax | (213.00) | (173.00) |
| 9 | Total tax expenses | 220.00 | 776.00 |
| 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 | 667.00 | 1,941.00 |
| 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 | 667.00 | 1,941.00 |
| 17 | Other comprehensive income net of taxes | 1,353.00 | 5,642.00 |
| 18 | Total Comprehensive Income for the period | 2,020.00 | 7,583.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 738.00 | 738.00 | |
| 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 | 4.52 | 13.14 | |
| Diluted earnings (loss) per share from continuing operations | 4.52 | 13.14 | |
| 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 | 4.52 | 13.14 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.52 | 13.14 | |
| 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) | Notes: 1. The above results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 12th February, 2026 and the Statutory Auditors of the Company have carried out a 'Limited Review' of the same. 2. Exceptional item in the current quarter pertains to the impact of New Labour Codes effective November 21, 2025, whereby the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the ‘New Labour Codes'. Under Ind AS 19, changes to employee benefit plans arising from this legislative change constitute to plan amendment, requiring recognition of past service cost immediately in the statement of profit and loss. “The New Labour Codes has resulted in estimated increase in provision for employee benefits of the Company arising out of past service cost amounting to Rs. 291 lakhs and the same has been recognized as an exceptional item in the current reporting period. The Government of India is in the process of notifying related rules into the New Labour Codes and impact of these will be evaluated and accounted for in ‘accordance with applicable accounting standards in the period in which they are notified. 3. # The Company has a Joint Venture namely Compo Advics (India) Pvt. Ltd. having 49% stake and the losses of Company’s share in the Joint Venture Company has exceeded its investment value and therefore, in compliance with IND AS 28, the Company has discontinued recognizing its share of further losses in the consolidated results from the quarter ended June 30, 2021. 4. Previous periods' figures have been rearranged / regrouped wherever considered necessary to conform to the presentation of the current period. All figures of financial results has been rounded off to nearest lakhs rupees. |
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| 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 | Composite Products | 8,138.00 | 22,825.00 | ||||
| 2 | Investment | 0.00824 | 2,688.00 | ||||
| 3 | Trading in Commodity | 0.00489 | 1,504.00 | ||||
| Total Segment Revenue | 9,451.00 | 27,017.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 9,451.00 | 27,017.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Composite Products | 1,039.00 | 2,754.00 | ||||
| 2 | Investment | 629.00 | 1,589.00 | ||||
| 3 | Trading in Commodity | 10.00 | 22.00 | ||||
| Total Profit before tax | 1,678.00 | 4,365.00 | |||||
| i. Finance cost | 6.00 | 23.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 785.00 | 1,625.00 | |||||
| Profit before tax | 887.00 | 2,717.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Composite Products | 11,688.00 | 11,688.00 | ||||
| 2 | Investment | 1,11,773.00 | 1,11,773.00 | ||||
| 3 | Trading in Commodity | 584.00 | 584.00 | ||||
| Total Segment Asset | 1,24,045.00 | 1,24,045.00 | |||||
| Un-allocable Assets | 3,991.00 | 3,991.00 | |||||
| Net Segment Asset | 1,28,036.00 | 1,28,036.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Composite Products | 5,837.00 | 5,837.00 | ||||
| 2 | Investment | 4,791.00 | 4,791.00 | ||||
| 3 | Trading in Commodity | 16.00 | 16.00 | ||||
| Total Segment Liabilities | 10,644.00 | 10,644.00 | |||||
| Un-allocable Liabilities | 1,652.00 | 1,652.00 | |||||
| Net Segment Liabilities | 12,296.00 | 12,296.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | The break up of Other Unallocable Expenditure net off Unallocable income is given hereunder : (Rs. in Lakhs) (Rs. in Lakhs) Quarter ended 31.12.2025 Nine months ended 31.12.2025 Unallocable Expenses = 494 1334 Add: Exceptional Items = 291 291 Less : Other Income = 0 0 __________________________________________________________________ Other Unallocable Expenditure net off Unallocable income = 785 1625 __________________________________________________���________________ |
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| 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 | Items that will not be reclassified to profit or loss | 1,703.00 | 6,559.00 |
| Total Amount of items that will not be reclassified to profit and loss | 1,703.00 | 6,559.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 258.00 | 997.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | (108.00) | 93.00 |
| Total Amount of items that will be reclassified to profit and loss | (108.00) | 93.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (16.00) | 13.00 |
| 5 | Total Other comprehensive income | 1,353.00 | 5,642.00 |