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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 15-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 15-07-2026   11:30:00
End date and time of board meeting 15-07-2026   15:25:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,27,426.00 1,27,426.00
Other income 5,845.00 5,845.00
Total income 1,33,271.00 1,33,271.00
2 Expenses
(a) Cost of materials consumed 1,00,239.00 1,00,239.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (19,822.00) (19,822.00)
(d) Employee benefit expense 4,209.00 4,209.00
(e) Finance costs 2,122.00 2,122.00
(f) Depreciation, depletion and amortisation expense 1,925.00 1,925.00
(f) Other Expenses
1 Other Expenses 15,191.00 15,191.00
Total other expenses 15,191.00 15,191.00
Total expenses 1,03,864.00 1,03,864.00
3 Total profit before exceptional items and tax 29,407.00 29,407.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 29,407.00 29,407.00
6 Tax expense
7 Current tax 6,015.00 6,015.00
8 Deferred tax 1,050.00 1,050.00
9 Total tax expenses 7,065.00 7,065.00
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 22,342.00 22,342.00
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 22,342.00 22,342.00
17 Other comprehensive income net of taxes 318.00 318.00
18 Total Comprehensive Income for the period 22,660.00 22,660.00
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 5,045.00 5,045.00
Face value of equity share capital 1 1
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 4.43 4.43
Diluted earnings (loss) per share from continuing operations 4.43 4.43
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 4.43 4.43
Diluted earnings (loss) per share from continuing and discontinued operations 4.43 4.43
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 above unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 15 July 2026. A Limited Review of these standalone financial results for the quarter ended 30 June 2026 has been carried out by the Statutory Auditors, as required under Regulation 33 of SEBI (LODR) Regulations, 2015. 2. Other expenses includes foreign exchange fluctuation loss/ (gain) (net) of Rs 25.27 crores for the quarter ended 30 June 2026, Rs 38.33 crores for the quarter ended 31 March 2026, Rs (9.80) crores for the quarter ended 30 June 2025 and Rs 43.81 crores for the year ended 31 March 2026. 3. Based on the guiding principles given in Ind AS 108 on 'Operating Segments', the Company's business activity falls within two operating segments, namely: (a) Carbon materials and chemicals, and (b) Power 4. The Nomination and Remuneration Committee of the Company at its meeting held on 6 July 2026, has allotted 19,000 equity shares of Re 1 each (Under Grant II) to the option grantees pursuant to exercise of options under the Company’s “Himadri Employee Stock Option Plan 2016”. As a result of such allotment, the paid up equity share capital of the Company has increased from 50,45,41,599 equity shares to 50,45,60,599 equity shares of face value of Re 1 each. 5. The standalone figures for the three months ended 31 March 2026 as reported in these standalone financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date standalone figures up to the end of the nine months of the relevant financial year. Also the standalone figures up to the third quarter had only been reviewed and not subjected to audit. 6. Earnings per share is not annualised for the quarter ended 30 June 2026, 31 March 2026 and 30 June 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Carbon materials and chemicals 1,26,517.00 1,26,517.00
2 Power 3,188.00 3,188.00
Total Segment Revenue 1,29,705.00 1,29,705.00
Less: Inter segment revenue 2,279.00 2,279.00
Revenue from operations 1,27,426.00 1,27,426.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Carbon materials and chemicals 25,401.00 25,401.00
2 Power 2,810.00 2,810.00
Total Profit before tax 28,211.00 28,211.00
i. Finance cost 2,122.00 2,122.00
ii. Other Unallocable Expenditure net off Unallocable income (3,318.00) (3,318.00)
Profit before tax 29,407.00 29,407.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Carbon materials and chemicals 4,17,394.00 4,17,394.00
2 Power 10,178.00 10,178.00
Total Segment Asset 4,27,572.00 4,27,572.00
Un-allocable Assets 2,18,098.00 2,18,098.00
Net Segment Asset 6,45,670.00 6,45,670.00
4 Segment Liabilities
Segment Liabilities
1 Carbon materials and chemicals 19,287.00 19,287.00
2 Power 107.00 107.00
Total Segment Liabilities 19,394.00 19,394.00
Un-allocable Liabilities 1,45,377.00 1,45,377.00
Net Segment Liabilities 1,64,771.00 1,64,771.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the net defined benefit plan (5.00) (5.00)
2 Net gain/ (loss) on investment in equity instruments accounted at fair value 375.00 375.00
Total Amount of items that will not be reclassified to profit and loss 370.00
2 Income tax relating to items that will not be reclassified to profit or loss 52.00 52.00
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 318.00 318.00





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 10-11-2025
Amount Raised 57.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To Fund Capital expenditure for new green fields project or capital expenditure in its existing units and projects i.e. brown field expansion directly by the Company and/or through its subsidiaries or joint ventures or associates for the growth of existing businesses or to enter into new business in line with the strategy of the Company. Not Applicable 25,682.00 0.00 18,506.00 0.00 The Compamy has not raised any amount through preferential issue or right issue or QIP or public issue during the quarter ended 30.06.2026. There are no warrants outstanding as on 30 June 2026. Since the fund received from preferential issue has not yet been fully utilized therefore as per Regulations 32 of the SEBI (LODR) Regulations, 2015, the Company is required to file Statement of Deviation during the quarter ended 30 June 2026 in XBRL mode along with integrated financial.
2 To Fund General corporate purposes, which includes, inter alia, meeting ongoing general corporate exigencies and contingencies, expenses of the Company as applicable in such a manner and proportion as may be decided by the Board from time to time, and/or any other general purposes as may be permissible under applicable laws. Not Applicable 8,500.00 0.00 8,287.00 0.00 The Compamy has not raised any amount through preferential issue or right issue or QIP or public issue during the quarter ended 30.06.2026. There are no warrants outstanding as on 30 June 2026. Since the fund received from preferential issue has not yet been fully utilized therefore as per Regulations 32 of the SEBI (LODR) Regulations, 2015, the Company is required to file Statement of Deviation during the quarter ended 30 June 2026 in XBRL mode along with integrated financial.


Signatory Details

Name of signatory Monika Saraswat
Designation of person Company Secretary and Compliance Officer
Place Kolkata
Date 15-07-2026