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 Consolidated
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



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 Consolidated Consolidated
1 Income
Revenue from operations 1,43,188.00 1,43,188.00
Other income 5,631.00 5,631.00
Total income 1,48,819.00 1,48,819.00
2 Expenses
(a) Cost of materials consumed 1,00,334.00 1,00,334.00
(b) Purchases of stock-in-trade 11,464.00 11,464.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (20,587.00) (20,587.00)
(d) Employee benefit expense 5,827.00 5,827.00
(e) Finance costs 2,241.00 2,241.00
(f) Depreciation, depletion and amortisation expense 2,130.00 2,130.00
(f) Other Expenses
1 Other expenses 17,359.00 17,359.00
Total other expenses 17,359.00 17,359.00
Total expenses 1,18,768.00 1,18,768.00
3 Total profit before exceptional items and tax 30,051.00 30,051.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 30,051.00 30,051.00
6 Tax expense
7 Current tax 6,173.00 6,173.00
8 Deferred tax 1,035.00 1,035.00
9 Total tax expenses 7,208.00 7,208.00
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 22,843.00 22,843.00
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 22,843.00 22,843.00
17 Other comprehensive income net of taxes 558.00 558.00
18 Total Comprehensive Income for the period 23,401.00 23,401.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 22,952.00 22,952.00
Total profit or loss, attributable to non-controlling interests (109.00) (109.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 23,516.00 23,516.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (115.00) (115.00)
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.55 4.55
Diluted earnings (loss) per share from continuing operations 4.55 4.55
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 4.55 4.55
Diluted earnings (loss) per share from continuing and discontinued operations 4.55 4.55
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 above unaudited consolidated 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 consolidated 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 25.20 crores for the quarter ended 30 June 2026, Rs 38.13 crores for the quarter ended 31 March 2026, Rs (9.76) crores for the quarter ended 30 June 2025 and Rs 43.56 crores for the year ended 31 March 2026. 3. 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) 4. 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, Himadri Agro Tech Specialities Limited (formerly Combe Projects Private Ltd. and Combe Projects Ltd.), Himadri Clean Energy Limited, Himadri Future Material Technology Limited, Invati Creations Private Limited, Himadri Green Technologies Innovation Limited, 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 (w.e.f 04 April 2025), Sturdy Niketan Private Limited (w.e.f 04 April 2025), Himadri Advance New Energy Material Limited (formerly, Elixir Carbo Private Ltd. and Elixir Carbo Ltd.) (w.e.f 22 April 2025) and Himadri Integrated Minerals And Resources Limited (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 consolidated financial results are prepared applying uniform accounting policies on all material items. 5. The Nomination and Remuneration Committee of the Holding 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 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 50,45,41,599 equity shares to 50,45,60,599 equity shares of face value of Re 1 each. 6. The consolidated figures for the three months ended 31 March 2026 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. 7. 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 (A) Carbon materials and chemicals 1,27,890.00 1,27,890.00
2 (b) Power 3,188.00 3,188.00
3 (c) Others 14,389.00 14,389.00
Total Segment Revenue 1,45,467.00 1,45,467.00
Less: Inter segment revenue 2,279.00 2,279.00
Revenue from operations 1,43,188.00 1,43,188.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (A) Carbon materials and chemicals 26,256.00 26,256.00
2 (b) Power 2,810.00 2,810.00
3 (c) Others 115.00 115.00
Total Profit before tax 29,181.00 29,181.00
i. Finance cost 2,241.00 2,241.00
ii. Other Unallocable Expenditure net off Unallocable income (3,111.00) (3,111.00)
Profit before tax 30,051.00 30,051.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (A) Carbon materials and chemicals 4,26,331.00 4,26,331.00
2 (b) Power 10,178.00 10,178.00
3 (c) Others 31,971.00 31,971.00
Total Segment Asset 4,68,480.00 4,68,480.00
Un-allocable Assets 1,99,138.00 1,99,138.00
Net Segment Asset 6,67,618.00 6,67,618.00
4 Segment Liabilities
Segment Liabilities
1 (A) Carbon materials and chemicals 15,184.00 15,184.00
2 (b) Power 107.00 107.00
3 (c) Others 6,511.00 6,511.00
Total Segment Liabilities 21,802.00 21,802.00
Un-allocable Liabilities 1,50,243.00 1,50,243.00
Net Segment Liabilities 1,72,045.00 1,72,045.00
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 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 (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
1 Exchange difference in transalating financial statements of foreign operations 240.00 240.00
Total Amount of items that will be reclassified to profit and loss 240.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 558.00 558.00