Integrated Filing — IndAS



General information about company

Scrip Code 534328
NSE Symbol HEXATRADEX
MSEI Symbol NOTLISTED
ISIN INE750M01017
Name of company HEXA TRADEX 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 11-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-05-2026
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 11-05-2026   17:30:00
End date and time of board meeting 11-05-2026   18:40:00
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 145.47 458.35
Other income 5.41 87.24
Total income 150.88 545.59
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 26.62 162.15
(e) Finance costs 27.16 165.77
(f) Depreciation, depletion and amortisation expense 0.24 0.98
(f) Other Expenses
1 Loss/(gain) on fair valuation of non-current investments 383.96 886.74
2 Other expenses 12.86 55.35
Total other expenses 396.82 942.09
Total expenses 450.84 1,270.99
3 Total profit before exceptional items and tax (299.96) (725.40)
4 Exceptional items 0.00 0.00
5 Total profit before tax (299.96) (725.40)
6 Tax expense
7 Current tax 38.84 272.67
8 Deferred tax (7.08) (126.08)
9 Total tax expenses 31.76 146.59
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 (331.72) (871.99)
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 (331.72) (871.99)
17 Other comprehensive income net of taxes (31,674.82) 14,550.72
18 Total Comprehensive Income for the period (32,006.54) 13,678.73
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 1,104.91 1,104.91
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.6 -1.58
Diluted earnings (loss) per share from continuing operations -0.6 -1.58
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 -0.6 -1.58
Diluted earnings (loss) per share from continuing and discontinued operations -0.6 -1.58
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) Notes: 1. The Group has two primary business segments viz. trading & other activities and investment & finance on consolidated basis. 2. The delisting of equity shares of Hexa Tradex Limited initiated by the acquirers has been substantially completed including payment to all shareholders who offered their shares under this process. The necessary final application for delisting of shares has been filed with BSE and NSE which is pending for approval. 3. The SEBI had issued Show Cause Notice (SCN) bearing reference no. SEBI/HO/CFID/-SEC1/P/OW/2024 /10765/1 dated March 18, 2024 alleging violation of certain provisions of SEBI Act and the regulations made thereunder to the company and other noticees, who have filed their settlement applications and also reply to the SCN. The matter is pending for disposal with SEBI. 4. The Group consolidated financial results includes the results of the following entities: Relationship Name of the Entities Holding Company Hexa Tradex Limited Subsidiaries Direct Subsidiary Hexa Securities and Finance Company Limited 5. The figures of the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to third quarter of the respective financial year which were subject to limited review by the auditor. 6. These results are reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on May 11, 2026.



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 0.23
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 1.60
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 5,31,821.10
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 5,31,821.10
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 5,31,822.93
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 0.00
Cash and cash equivalents 6.32
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets
Total current financial assets 6.32
Current tax assets (net) 54.86
Other current assets
1 Other current assets 205.22
Total of other current assets 205.22
Total current assets 266.40
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5,32,089.33
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,104.91
Other equity 4,60,446.32
Total equity attributable to owners of parent 4,61,551.23
Non controlling interest
Total equity 4,61,551.23
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 863.30
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
Total of other non-current financial liabilities
Total non-current financial liabilities 863.30
Provisions, non-current 24.25
Deferred tax liabilities (net) 69,571.77
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 70,459.32
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other current financial liabilities
1 Other financial liabilities 61.95
Total of other current financial liabilities 61.95
Total current financial liabilities 61.95
Other current liabilities 15.13
1 Other current liabilities 15.13
Total of other current liabilities 15.13
Provisions, current 1.70
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 78.78
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 70,538.10
Total equity and liabilites 5,32,089.33
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 Trading and other activities 0.00 0.0000201
2 Investment and finance 0.0014547 0.0045634
Total Segment Revenue 145.47 458.35
Less: Inter segment revenue
Revenue from operations 145.47 458.35
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading and other activities (278.21) (589.15)
2 Investment and finance 0.00 (57.72)
Total Profit before tax (278.21) (646.87)
i. Finance cost 27.16 165.77
ii. Other Unallocable Expenditure net off Unallocable income (5.41) (87.24)
Profit before tax (299.96) (725.40)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading and other activities 77.82 77.82
2 Investment and finance 5,31,823.97 5,31,823.97
Total Segment Asset 5,31,901.79 5,31,901.79
Un-allocable Assets 187.54 187.54
Net Segment Asset 5,32,089.33 5,32,089.33
4 Segment Liabilities
Segment Liabilities
1 Trading and other activities 73.99 73.99
2 Investment and finance 866.37 866.37
Total Segment Liabilities 940.36 940.36
Un-allocable Liabilities 69,597.74 69,597.74
Net Segment Liabilities 70,538.10 70,538.10
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 01-01-2026 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 Re-measurement gains/(losses) on defined benefit plans 3.01 2.31
2 Gain/(loss) on fair valuation of non-current investments (36,962.69) 16,976.70
Total Amount of items that will not be reclassified to profit and loss (36,959.68) 16,979.01
2 Income tax relating to items that will not be reclassified to profit or loss (5,284.86) 2,428.29
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 (31,674.82) 14,550.72



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 (725.40)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 165.77
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 75.23
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current (31.86)
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 0.98
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 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 456.34
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 886.74
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 (5.41)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 635.11
Net cash flows from (used in) operations (90.29)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 273.09
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (363.38)
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 0.00
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 0.00
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 1,377.23
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
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 456.34
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 1,833.57
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 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
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 537.00
Repayments of borrowings 1,937.21
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 67.64
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,467.85)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2.34
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 2.34
Cash and cash equivalents cash flow statement at beginning of period 3.98
Cash and cash equivalents cash flow statement at end of period 6.32





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 Lodha & Co, LLP Yes 31-03-2027