Integrated Filing — IndAS



General information about company

Scrip Code 514043
NSE Symbol HIMATSEIDE
MSEI Symbol NOTLISTED
ISIN INE049A01027
Name of company Himatsingka Seide 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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-05-2026
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 Textiles
Start date and time of board meeting 27-05-2026   14:00:00
End date and time of board meeting 27-05-2026   17:50:00
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 61,721.59 2,51,509.31
Other income 10,446.63 21,214.63
Total income 72,168.22 2,72,723.94
2 Expenses
(a) Cost of materials consumed 27,250.50 1,12,968.08
(b) Purchases of stock-in-trade 10,272.06 45,278.46
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,548.49) (20,123.19)
(d) Employee benefit expense 6,618.44 26,774.19
(e) Finance costs 6,790.77 29,058.19
(f) Depreciation, depletion and amortisation expense 5,392.33 16,421.02
(f) Other Expenses
1 Other Expenses 15,158.27 50,159.40
Total other expenses 15,158.27 50,159.40
Total expenses 68,933.88 2,60,536.15
3 Total profit before exceptional items and tax 3,234.34 12,187.79
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,234.34 12,187.79
6 Tax expense
7 Current tax 282.65 2,514.21
8 Deferred tax 2,779.05 3,450.06
9 Total tax expenses 3,061.70 5,964.27
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 172.64 6,223.52
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 (31.41) (27.33)
16 Total profit (loss) for period 141.23 6,196.19
17 Other comprehensive income net of taxes 2,236.65 5,120.18
18 Total Comprehensive Income for the period 2,377.88 11,316.37
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 6,287.11 6,287.11
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 2,07,786.48
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.11 4.93
Diluted earnings (loss) per share from continuing operations 0.11 4.93
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 0.11 4.93
Diluted earnings (loss) per share from continuing and discontinued operations 0.11 4.93
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) 1.The audited consolidated financial results (the consolidated financial results) of Himatsingka Seide Limited (“the Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries collectively “the Group”) and its associate are prepared in accordance with applicable Accounting Standards i.e., Ind AS prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The consolidated financial results above includes figures for the following:a. Himatsingka Wovens Private Limited (Subsidiary)b. Himatsingka Holdings NA Inc. (Subsidiary)c. Himatsingka America Inc. (Step down Subsidiary)d. AMPIN Energy C&I Twenty Four Private Limited (Associate) 2.These consolidated financial results of the Holding Company has been reviewed by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on 27 May 2026. 3. The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figure between the audited figures of the full financial year and the year-to-date figures upto the end of the third quarter, which were subject to limited review by the statutory auditors. 4.The statutory auditors have audited the consolidated financial results for the year ended 31 March 2026 and have issued an unmodified opinion on the said results. The audit report of the statutory auditors is being filed with Bombay Stock Exchange (BSE) and National Stock Exchange (NSE) and is also available on the Company’s website at www.himatsingka.com. 5.Pursuant to the provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Holding Company shall publish the consolidated audited financial results in the newspapers. However, the standalone audited financial results will be made available on the stock exchanges websites of BSE (www.bseindia.com) and NSE (www.nseindia.com) and on Company's website www.himatsingka.com. 6.The Group and its associate have evaluated its operating segments in accordance with Ind AS 108, and has concluded that it is engaged in a single operating segment viz. Textiles on the basis of decisions taken for allocation of resources by the Chief Operating Decision Makers (CODM) and the internal business reporting system for evaluation of operational results. 7.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, collectively referred to as the 'New Labour Codes', consolidating 29 existing labour laws. The Ministry of Labour and Employment has published draft Central Rules and FAQs to facilitate the assessment of the financial impact arising from the regulatory changes.



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 1,99,916.39
Capital work-in-progress 1,939.65
Investment property 0.00
Goodwill 50,453.10
Other intangible assets 1,534.87
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 945.42
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 2,955.27
Total of other non-current financial assets 2,955.27
Total non-current financial assets 3,900.69
Deferred tax assets (net) 2,176.42
Other non-current assets
1 Income tax assets (net) 1,514.02
2 Other non-current assets 1,407.29
Total of other non-current assets 2,921.31
Total non-current assets 2,62,842.43
2 Current assets
Inventories 1,22,371.96
Current financial asset
Current investments 171.91
Trade receivables, current 1,19,168.74
Cash and cash equivalents 4,665.56
Bank balance other than cash and cash equivalents 3,065.92
Loans, current 26.85
Other current financial assets
Total of other current financial assets 59,685.06
Total current financial assets 1,86,784.04
Current tax assets (net) 0.00
Other current assets
1 Other current assets 18,085.51
Total of other current assets 18,085.51
Total current assets 3,27,241.51
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 5,90,083.94
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,287.11
Other equity 2,07,786.48
Total equity attributable to owners of parent 2,14,073.59
Non controlling interest 0.00
Total equity 2,14,073.59
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,29,698.38
Trade payables, non-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 non-current financial liabilities
1 Lease liabilities 1,247.73
2 Other non-current financial liabilities 28.37
Total of other non-current financial liabilities 1,276.10
Total non-current financial liabilities 1,30,974.48
Provisions, non-current 2,308.05
Deferred tax liabilities (net) 4,762.51
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 4,639.52
Total of other non-current liabilities 4,639.52
Total non-current liabilities 1,42,684.56
Current liabilities
Current financial liabilities
Borrowings, current 1,32,229.40
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 11,509.61
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 73,310.95
Total Trade payable 84,820.56
Other current financial liabilities
1 Lease liabilities 377.10
2 Other current financial liabilities 9,142.73
Total of other current financial liabilities 9,519.83
Total current financial liabilities 2,26,569.79
Other current liabilities 1,472.18
1 Other current liabilities 1,472.18
Total of other current liabilities 1,472.18
Provisions, current 1,617.41
Current tax liabilities (Net) 3,666.41
Deferred government grants, Current 0.00
Total current liabilities 2,33,325.79
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 3,76,010.35
Total equity and liabilites 5,90,083.94
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
1 Remeasurements of employees defined benefit plan 92.86 (153.94)
2 Income tax relating to items that will not be reclassified to profit or loss (32.45) 53.79
Total Amount of items that will not be reclassified to profit and loss 60.41 (100.15)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations 3,923.80 8,170.54
2 Effective portion of gains and losses on designated portion of hedging instruments in cash flow hedge (2,089.83) (3,938.46)
3 Income tax relating to items that will be reclassified to profit or loss 342.27 988.25
Total Amount of items that will be reclassified to profit and loss 2,176.24 5,220.33
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2,236.65 5,120.18



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 12,187.79
Adjustments for reconcile profit (loss)
Adjustments for finance costs 29,058.17
Adjustments for decrease (increase) in inventories (15,915.09)
Adjustments for decrease (increase) in trade receivables, current 7,579.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (803.80)
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 (14,663.80)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 477.71
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 16,421.02
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 608.12
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 (13,439.56)
Adjustments for dividend income 0.00
Adjustments for interest income 471.92
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 (64.71)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 391.68
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 9,176.82
Net cash flows from (used in) operations 21,364.61
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 951.97
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 20,412.64
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 12.56
Purchase of property, plant and equipment 2,716.19
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 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 0.00
Interest received 449.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,425.42
Net cash flows from (used in) investing activities (828.31)
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 38,966.09
Repayments of borrowings 31,711.33
Payments of lease liabilities 1,432.91
Dividends paid 294.48
Interest paid 33,953.57
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 6,200.00
Net cash flows from (used in) financing activities (22,226.20)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,641.87)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 243.88
Net increase (decrease) in cash and cash equivalents (2,397.99)
Cash and cash equivalents cash flow statement at beginning of period 7,063.55
Cash and cash equivalents cash flow statement at end of period 4,665.56





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 MSKA & Associates LLP Yes 31-07-2027