Integrated Filing — IndAS



General information about company

Scrip Code 500184
NSE Symbol HSCL
MSEI Symbol NOTLISTED
ISIN INE019C01026
Name of company Himadri Speciality Chemical 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 23-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 23-04-2026   12:00:00
End date and time of board meeting 23-04-2026   16:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,28,776.00 4,66,070.00
Other income 6,209.00 17,129.00
Total income 1,34,985.00 4,83,199.00
2 Expenses
(a) Cost of materials consumed 62,148.00 2,66,984.00
(b) Purchases of stock-in-trade 9,477.00 19,766.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 7,114.00 3,238.00
(d) Employee benefit expense 4,830.00 19,386.00
(e) Finance costs 1,739.00 6,437.00
(f) Depreciation, depletion and amortisation expense 1,855.00 6,816.00
(f) Other Expenses
1 Other Expenses 21,033.00 60,482.00
Total other expenses 21,033.00 60,482.00
Total expenses 1,08,196.00 3,83,109.00
3 Total profit before exceptional items and tax 26,789.00 1,00,090.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 26,789.00 1,00,090.00
6 Tax expense
7 Current tax 4,938.00 22,392.00
8 Deferred tax 1,098.00 2,191.00
9 Total tax expenses 6,036.00 24,583.00
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 20,753.00 75,507.00
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 20,753.00 75,507.00
17 Other comprehensive income net of taxes 445.00 874.00
18 Total Comprehensive Income for the period 21,198.00 76,381.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 20,079.00 75,134.00
Total profit or loss, attributable to non-controlling interests 674.00 373.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 20,546.00 76,058.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 652.00 323.00
21 Details of equity share capital
Paid-up equity share capital 5,045.00 5,045.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 4,65,623.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.98 15.08
Diluted earnings (loss) per share from continuing operations 3.98 15.02
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 3.98 15.08
Diluted earnings (loss) per share from continuing and discontinued operations 3.98 15.02
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) (2) The above audited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 23 April 2026. (3) Other expenses includes foreign exchange fluctuation loss/ (gain) (net) of Rs 38.13 crores for the quarter ended 31 March 2026, Rs 10.12 crores for the quarter ended 31 December 2025, Rs (2.30) crores for the quarter ended 31 March 2025, Rs 43.56 crores for the year ended 31 March 2026 and Rs (7.48) crores for the year ended 31 March 2025. (4) Based on the guiding principles given in Ind AS 108 on 'Operating Segments', the Group's business activity falls within following operating segments, namely: (a) Carbon materials and chemicals, and (b) Power (c) Others (includes Mining and Other business) (5) (a) The consolidated financial results are prepared in accordance with the principles and procedures for the preparation and presentation of consolidated financial results as set out in Ind AS 110 'Consolidated Financial Statements' notified by Ministry of Corporate Affairs. The consolidated financial results of Himadri Speciality Chemical Limited (the Holding Company or the Parent), include its subsidiaries, namely AAT Global Limited, Shandong Dawn Himadri Chemical Industry Limited, Himadri Speciality Inc (w.e.f 07 February 2025), Himadri Agro Tech Specialities Limited (HATSL) (formerly Combe Projects Private Ltd. and Combe Projects Ltd.), Himadri Clean Energy Limited, Himadri Future Material Technology Limited, Invati Creations Private Limited (w.e.f 17 May 2024), Himadri Green Technologies Innovation Limited (w.e.f 01 August 2024), Birla Tyres Limited (w.e.f 01 April 2025), Himadri Birla Tyre Manufacturer Private Limited (w.e.f 01 April 2025), Trancemarine and Confreight Logistics Private Limited (TCLPL) (w.e.f 04 April 2025), Sturdy Niketan Private Limited (w.e.f 04 April 2025), Himadri Advance New Energy Material Limited (HANEML) (formerly, Elixir Carbo Private Ltd. and Elixir Carbo Ltd.) (w.e.f 22 April 2025) and Himadri Integrated Minerals And Resources Limited (HIMRL) (formerly, Himadri Power Ltd.) (w.e.f 11 February 2026) (the Holding Company or the Parent and its subsidiaries together referred to as the 'Group'), combined on a line-by-line basis by adding together the book values of like items of asset and liabilities, income and expenses eliminating intra-group balances and transactions and resulting unrealised gains/ (losses). The Holding Company has acquired 40% and 49% paid-up share capital of M/s. Invati Creations Private Limited (ICPL) and Himadri Birla Tyre Manufacturer Private Limited (HBTMPL) respectively and this voting right does not qualify ICPL and HBTMPL as a subsidiary under Section 2(87) of the Companies Act, 2013. However based on contractual rights (including potential voting right), the Holding Company has the power to make decisions concerning relevant activities and thus has control over ICPL and HBTMPL as per IND AS 110: Consolidated Financial Statements. Consequently, the management of the Holding Company has decided to consolidate the financial results of ICPL and HBTMPL as subsidiary with effect from May 17, 2024 and 1 April 2025 respectively. The consolidated financial results are prepared applying uniform accounting policies on all material items. (b) On 1 April 2025, the Holding Company has converted 30,00,000 number of optionally convertible debentures (OCDs) of Birla Tyres Limited (BTL) having fair value of Rs 3.05 crores into equal number of equity shares of BTL. Subsequently on 7 April 2025 the Holding Company has also acquired balance 9,999 equity shares of Birla Tyres Limited from Dalmia Bharat Refractories Ltd for a total consideration of Re 0.09 crore, thereby Birla Tyres Limited has become wholly owned subsidiary of the Holding Company. Management evaluated the acquisition under the Ind AS 103 Screen Test and concluded that the transaction does not constitute a business combination because substantially all of the fair value is concentrated in specialized asset(s). The acquisition was treated as an asset acquisition because the acquired entity lacked a substantive process necessary to produce outputs independently. The purchase price has been allocated to the individual identifiable assets and liabilities based on their relative fair values at the date of acquisition as follows: Assets Class Allocated cost (Rs. in Crores) Land and Buildings 4.54 Other financial assets 0.01 Current assets 3.30 Current and Non Current Liabilities (4.71) 3.14 (c) On 1 April 2025, the Holding Company has converted 1,44,118 number of optionally convertible debentures (OCDs) of Himadri Birla Tyre Manufacturer Private Limited (HBTMPL) having fair value of Re 0.14 crore into equal number of equity shares and therby its holding in HBTMPL became 49%. This voting right does not qualify HBTMPL as a subsidiary under Section 2(87) of the Companies Act, 2013. However based on contractual rights (including potential voting right), the Company has the power to make decisions concerning relevant activities and thus has control over HBTMPL as per IND AS 110: Consolidated Financial Statements. Consequently, the management of the Holding Company has decided to consolidate the financial results of HBTMPL as a subsidiary with effect from 1 April 2025. Management evaluated the acquisition under the Ind AS 103 Screen Test and concluded that the transaction does not constitute a business combination because substantially all of the fair value is concentrated in specialized asset(s). The acquisition was treated as an asset acquisition because the acquired entity lacked a substantive process necessary to produce outputs independently. The purchase price has been allocated to the individual identifiable assets and liabilities based on their relative fair values at the date of acquisition as follows: Assets Class Allocated cost (Rs. in Crores) Land 5.78 Capital work- in- progress 111.89 Other financial assets 0.00 Other Non-current assets 12.90 Current assets 0.17 Current and Non Current Liabilities (130.45) 0.29 (d) The Holding Company has acquired 100% paid-up equity share capital of Himadri Advance New Energy Material Limited (HANEML) (formerly, Elixir Carbo Private Ltd. and Elixir Carbo Ltd.) on 22 April 2025 for a total purchase consideration of Rs 7.50 crores in cash. The acquisition was accounted for as a business combination using the acquisition method of accounting in accordance with Ind AS 103 ‘Business Combinations’ and the Holding Company has taken over net assets of Rs 1.17 crores and recognised Goodwill of Rs 6.33 crores. (e) The Holding Company has completed acquisition of 60% paid-up equity share capital of Trancemarine and Confreight Logistics Private Limited (TCLPL) for a total purchase consideration of Rs 4.23 crores in cash, by way of purchase of equity shares from the existing shareholder of TCLPL. Consequent to the said acquisition, TCLPL has become Subsidiary of Himadri Speciality Chemical Ltd and Sturdy Niketan Private Limited has become step down subsidiary of the Holding Company w.e.f. 04 April 2025. The acquisition was accounted for as a business combination using the acquisition method of accounting in accordance with Ind AS 103 ‘Business Combinations’ and the Holding Company has taken over net assets of Rs 4.23 crores and recognised Goodwill/Capital reserve of Rs Nil. (f) The Holding Company has completed acquisition of 100% paid-up equity share capital of Himadri Integrated Minerals And Resources Limited (HIMRL) (formerly, Himadri Power Ltd.) for a total purchase consideration of Re 0.03 Crore (“Purchase Consideration”) in cash, by way of purchase of equity shares from the existing shareholders of HIMRL. Consequent to the said acquisition, HIMRL has become wholly owned subsidiary of the Holding Company w.e.f. 11 February 2026. The acquisition was accounted for as a business combination using the acquisition method of accounting in accordance with Ind AS 103 ‘Business Combinations’ and the Holding Company has taken over net assets of Re 0.03 crores and recognised Goodwill/Capital reserve of Rs Nil. (6) The Nomination and Remuneration Committee of the Holding Company at its meeting held on 5 March 2026, has allotted 22,649 equity shares of Re 1 each (Under Grant II) to the option grantees pursuant to exercise of options under the Holding Company’s “Himadri Employee Stock Option Plan 2016”. As a result of such allotment, the paid up equity share capital of the Holding Company has increased from 50,45,18,950 equity shares to 50,45,41,599 equity shares of face value of Re 1 each. (7) Effective 01 April 2025 the Holding Company has migrated to the Lower Tax Regime as prescribed under section 115BAA of the Income Tax Act 1961, introduced by the Taxation Laws (Amendment) Act, 2019. For the current reporting period (FY 2025-26) and the preceding fiscal years, the Group’s consolidated revenue remained below the €750 million threshold. Consequently, the Group is not currently within the scope of the Pillar Two legislation and does not expect any impact on its current tax expense for the reporting period. (8) 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 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has re-assessed its liability for Gratuity and Leave Encashment using this revised wage base.The resulting increase in the Present Value of Defined Benefit Obligation (PVDBO) has been recognized as a past service cost. In accordance with the ICAI FAQ on Labour codes, the total impact of Rs 2.31 crores has been debited to the Statement of Profit and Loss for the period ended 31 March 2026. A corresponding Deferred Tax Asset has been recognized under Ind AS 12, as these costs are tax-deductible only upon actual payment. The Group has evaluated the impact of the OSHWC Code, 2020 regarding contract labour. Based on this assessment and existing service contracts, there is no financial impact on the current reporting period. The contractual obligation for statutory contributions and wage payments rests with the respective licensed contractors. The Group has monitored compliance and concluded that no secondary liability has devolved upon it during the reporting period. As the Group does not engage contract labour for core activities, no additional direct liability or permanent employment obligations have been triggered under the new framework. (9) The Holding Company has completed the brownfield expansion for installation of a new Speciality Carbon Black line of 70,000 MTPA at the Company’s manufacturing facility situated at Mahistikry, Hooghly, West Bengal. The Commercial Operations of the aforesaid expanded capacity have been commenced with effect from 24 February 2026. (10) On 23 April 2026, the Holding Company achieved a milestone with the commencement of its first anode material production facility at Mahistikry, Hooghly, West Bengal, with an initial capacity of 200 MTPA. (11) The Board of Directors of the Holding Company has recommended a dividend at the rate of Re 0.80 per equity share of Re 1 each (i.e. 80% of face value of equity share) aggregating to Rs 40.36 crores for the year ended 31 March 2026. The payment of dividend is subject to the approval of the Shareholders at the ensuing Annual General Meeting of the Holding Company. (12) Earnings per share is not annualised for the quarter ended 31 March 2026, 31 December 2025, 31 March 2025. (13) The consolidated figures for the three months ended 31 March 2026 and the corresponding three months ended 31 March 2025 in the previous year as reported in these consolidated financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date consolidated figures up to the end of the nine months of the relevant financial year. Also the consolidated figures up to the third quarter had only been reviewed and not subjected to audit.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,81,151.00
Capital work-in-progress 37,218.00
Investment property
Goodwill 2,443.00
Other intangible assets 10,558.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 93,514.00
Trade receivables, non-current 1,018.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 14,424.00
Total of other non-current financial assets 14,424.00
Total non-current financial assets 1,08,956.00
Deferred tax assets (net) 1,341.00
Other non-current assets
1 Other non-current assets 6,620.00
Total of other non-current assets 6,620.00
Total non-current assets 3,48,287.00
2 Current assets
Inventories 76,296.00
Current financial asset
Current investments 12,477.00
Trade receivables, current 69,642.00
Cash and cash equivalents 16,476.00
Bank balance other than cash and cash equivalents 57,071.00
Loans, current 1,437.00
Other current financial assets
Total of other current financial assets 2,704.00
Total current financial assets 1,59,807.00
Current tax assets (net)
Other current assets
1 Other current assets 46,249.00
Total of other current assets 46,249.00
Total current assets 2,82,352.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 6,30,639.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,045.00
Other equity 4,65,623.00
Total equity attributable to owners of parent 4,70,668.00
Non controlling interest 5,540.00
Total equity 4,76,208.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 445.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Derivatives 150.00
2 Other Financial Liabilities 26.00
Total of other non-current financial liabilities 176.00
Total non-current financial liabilities 621.00
Provisions, non-current 1,406.00
Deferred tax liabilities (net) 28,789.00
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 30,816.00
Current liabilities
Current financial liabilities
Borrowings, current 76,211.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 623.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 36,919.00
Total Trade payable 37,542.00
Other current financial liabilities
1 Lease Liablities 191.00
2 Other current financial liabilities 7,469.00
Total of other current financial liabilities 7,660.00
Total current financial liabilities 1,21,413.00
Other current liabilities 1,238.00
1 Other current liabilities 1,238.00
Total of other current liabilities 1,238.00
Provisions, current 294.00
Current tax liabilities (Net) 670.00
Deferred government grants, Current
Total current liabilities 1,23,615.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,54,431.00
Total equity and liabilites 6,30,639.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 (a) Carbon materials and chemicals 1,12,390.00 4,36,694.00
2 (b) Power 2,554.00 9,550.00
3 (c) Others 15,792.00 27,446.00
Total Segment Revenue 1,30,736.00 4,73,690.00
Less: Inter segment revenue 1,960.00 7,620.00
Revenue from operations 1,28,776.00 4,66,070.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Carbon materials and chemicals 21,368.00 82,845.00
2 (b) Power 2,221.00 8,129.00
3 (c) Others 2,543.00 2,780.00
Total Profit before tax 26,132.00 93,754.00
i. Finance cost 1,739.00 6,437.00
ii. Other Unallocable Expenditure net off Unallocable income (2,396.00) (12,773.00)
Profit before tax 26,789.00 1,00,090.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Carbon materials and chemicals 4,02,975.00 4,02,975.00
2 (b) Power 9,984.00 9,984.00
3 (c) Others 17,866.00 17,866.00
Total Segment Asset 4,30,825.00 4,30,825.00
Un-allocable Assets 1,99,814.00 1,99,814.00
Net Segment Asset 6,30,639.00 6,30,639.00
4 Segment Liabilities
Segment Liabilities
1 (a) Carbon materials and chemicals 31,472.00 31,472.00
2 (b) Power 58.00 58.00
3 (c) Others 16,581.00 16,581.00
Total Segment Liabilities 48,111.00 48,111.00
Un-allocable Liabilities 1,06,320.00 1,06,320.00
Net Segment Liabilities 1,54,431.00 1,54,431.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Other unallocable expenses net of unallocable income includes other income and foreign exchange loss/ (gain) (net), fully unallocable



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Remeasurement of the net defined benefit plan 53.00 38.00
2 Net gain/(loss) on investment in equity instruments accounted at fair value (65.00) 65.00
Total Amount of items that will not be reclassified to profit and loss (12.00) 103.00
2 Income tax relating to items that will not be reclassified to profit or loss 3.00 (15.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in transalating financial statements of foreign operations 460.00 756.00
Total Amount of items that will be reclassified to profit and loss 460.00 756.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 445.00 874.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,00,090.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6,437.00
Adjustments for decrease (increase) in inventories (17,720.00)
Adjustments for decrease (increase) in trade receivables, current (3,644.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 45.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (30,219.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 13,112.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (2,163.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,816.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 3,628.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 249.00
Adjustments for dividend income 0.00
Adjustments for interest income 5,414.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (193.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (9,737.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (38,803.00)
Net cash flows from (used in) operations 61,287.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 23,087.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 38,200.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 50,887.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 499.00
Purchase of property, plant and equipment 44,971.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 3.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 4,479.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,498.00)
Net cash flows from (used in) investing activities (96,381.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 143.00
Proceeds from issuing other equity instruments 25,257.00
Payments to acquire or redeem entity's shares (120.00)
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 43,397.00
Repayments of borrowings (90.00)
Payments of lease liabilities 188.00
Dividends paid 2,963.00
Interest paid 6,710.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 59,146.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 965.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 965.00
Cash and cash equivalents cash flow statement at beginning of period 15,511.00
Cash and cash equivalents cash flow statement at end of period 16,476.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Singhi and Co Yes 31-08-2028