Integrated Filing — IndAS



General information about company

Scrip Code 532799
NSE Symbol HUBTOWN
MSEI Symbol NOTLISTED
ISIN INE703H01016
Name of company HUBTOWN 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 14-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-05-2026
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 Single segment
Description of single segment Real Estate
Start date and time of board meeting 14-05-2026   18:00:00
End date and time of board meeting 14-05-2026   20:25:00
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 Statement on impact of audit qualification



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 16,000.00 64,351.00
Other income 4,281.00 18,940.00
Total income 20,281.00 83,291.00
2 Expenses
(a) Cost of materials consumed 14,467.00 47,279.00
(b) Purchases of stock-in-trade 483.00 20,057.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (14,441.00) (36,893.00)
(d) Employee benefit expense 1,252.00 3,984.00
(e) Finance costs 8,483.00 15,066.00
(f) Depreciation, depletion and amortisation expense 88.00 310.00
(f) Other Expenses
1 Other Expenses 6,391.00 14,653.00
Total other expenses 6,391.00 14,653.00
Total expenses 16,723.00 64,456.00
3 Total profit before exceptional items and tax 3,558.00 18,835.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,558.00 18,835.00
6 Tax expense
7 Current tax (1.00) 289.00
8 Deferred tax 555.00 1,738.00
9 Total tax expenses 554.00 2,027.00
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 3,004.00 16,808.00
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 (382.00) (456.00)
16 Total profit (loss) for period 2,622.00 16,352.00
17 Other comprehensive income net of taxes (55.00) (4.00)
18 Total Comprehensive Income for the period 2,567.00 16,348.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,281.00 14,849.00
Total profit or loss, attributable to non-controlling interests 341.00 1,503.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,236.00 14,841.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 331.00 1,507.00
21 Details of equity share capital
Paid-up equity share capital 14,210.00 14,210.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2,47,316.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.61 10.62
Diluted earnings (loss) per share from continuing operations 1.61 10.62
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 1.61 10.62
Diluted earnings (loss) per share from continuing and discontinued operations 1.61 10.62
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 2,807.00
Capital work-in-progress 1,667.00
Investment property 1,785.00
Goodwill 9,512.00
Other intangible assets 126.00
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 7,809.00
Trade receivables, non-current 0.00
Loans, non-current 92,466.00
Other non-current financial assets
1 Other non-current financial assets 3,046.00
Total of other non-current financial assets 3,046.00
Total non-current financial assets 1,03,321.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Non Current Tax Assets 653.00
2 Other non-current assets 428.00
Total of other non-current assets 1,081.00
Total non-current assets 1,20,299.00
2 Current assets
Inventories 3,81,680.00
Current financial asset
Current investments 308.00
Trade receivables, current 26,949.00
Cash and cash equivalents 14,095.00
Bank balance other than cash and cash equivalents 18,700.00
Loans, current 15,436.00
Other current financial assets
Total of other current financial assets 28,713.00
Total current financial assets 1,04,201.00
Current tax assets (net) 2,459.00
Other current assets
1 Other current assets 21,604.00
Total of other current assets 21,604.00
Total current assets 5,09,944.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 6,30,243.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 14,210.00
Other equity 2,48,556.00
Total equity attributable to owners of parent 2,62,766.00
Non controlling interest 3,707.00
Total equity 2,66,473.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 88,992.00
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 Lease Liability 91.00
2 Other non-current financial liabilities 12,806.00
Total of other non-current financial liabilities 12,897.00
Total non-current financial liabilities 1,01,889.00
Provisions, non-current 373.00
Deferred tax liabilities (net) 1,133.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,03,395.00
Current liabilities
Current financial liabilities
Borrowings, current 30,605.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,122.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 20,456.00
Total Trade payable 21,578.00
Other current financial liabilities
1 Lease Liability 37.00
2 Other current financial liabilities 69,687.00
Total of other current financial liabilities 69,724.00
Total current financial liabilities 1,21,907.00
Other current liabilities 1,38,096.00
1 Other current liabilities 1,38,096.00
Total of other current liabilities 1,38,096.00
Provisions, current 372.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2,60,375.00
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 3,63,770.00
Total equity and liabilites 6,30,243.00
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)
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 01-01-2026 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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 55.00 4.00
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
5 Total Other comprehensive income (55.00) (4.00)



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 18,835.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 15,056.00
Adjustments for decrease (increase) in inventories (32,369.00)
Adjustments for decrease (increase) in trade receivables, current 6,994.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (5,976.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (1,358.00)
Adjustments for other financial assets, current 51,846.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 7,154.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (14,622.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 310.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (72.00)
Adjustments for provisions, non-current (105.00)
Adjustments for other financial liabilities, current (14,479.00)
Adjustments for other financial liabilities, non-current 5,237.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 9,696.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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 (7,314.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 606.00
Net cash flows from (used in) operations 19,441.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 663.00
Other inflows (outflows) of cash (118.00)
Net cash flows from (used in) operating activities 18,660.00
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 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 10,449.00
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 439.00
Proceeds from sales of investment property 572.00
Purchase of investment property 674.00
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 43,406.00
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 9,508.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (7,144.00)
Net cash flows from (used in) investing activities (52,032.00)
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 0.00
Proceeds from issuing other equity instruments 10,313.00
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 46,369.00
Repayments of borrowings 6,531.00
Payments of lease liabilities 51.00
Dividends paid 0.00
Interest paid 11,082.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 39,018.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,646.00
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 5,646.00
Cash and cash equivalents cash flow statement at beginning of period 8,449.00
Cash and cash equivalents cash flow statement at end of period 14,095.00





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 Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 JBTM & Associates LLP Yes 30-09-2026


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 83,291.00 83,291.00
2 Total Expenditure 64,456.00 66,208.00
3 Net Profit/(Loss) 16,352.00 14,600.00
4 Earnings Per Share 10.62 9.37
5 Total Assets 6,30,243.00 6,30,243.00
6 Total Liabilities 3,63,770.00 3,65,522.00
7 Net Worth 2,66,473.00 2,64,721.00


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) Para 3(a) nAs stated in Note 12 to the accompanying consolidated financial results of the Company for the year with regards the Company not having provided for interest expense amounting to Rs 1,751.85 Lakhs on certain inter-corporate deposits. Consequence to above, finance cost for the quarter and year ended March 31, 2026 has been understated by Rs. 431.96 Lakhs and Rs. 1,751.85 Lakhs respectively resulting in a consequential increase in profit for the quarter and year ended March 31, 2026. n
Textual Information(2) Managements View - Para 3(a) nThe Company has not provided interest amounting to Rs. 1,751.85 Lakhs on certain inter-corporate deposits, as the Company is in the process of re-negotiating the terms/ waiver of interest by respective lenders. Consequently, the finance cost for the quarter and year ended March 31, 2026 has been understated by Rs. 431.96 Lakhs and Rs. 1,751.85 Lakhs respectively resulting in consequential increase in profit for the quarter and year ended March 31, 2026.The management is hopeful of arriving at an amicable settlement shortly. n
Textual Information(3) Not Applicable
Textual Information(4) Not Applicable
Textual Information(5) None


Signatories detail

Name of CEO / Managing director Vyomesh M Shah
Name of CFO Sunil Mago
Name of audit committee chairman Bhakti Jaywant Kothare
Name of statutory auditor Yashika Jain
Name of other signatory, if any, with designation
Place Mumbai
Date 14-05-2026