Integrated Filing — IndAS



General information about company

Scrip Code 509635
NSE Symbol HINDCOMPOS
MSEI Symbol NOTLISTED
ISIN INE310C01029
Name of company Hindustan Composites 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 23-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-07-2026
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 23-07-2026   15:30:00
End date and time of board meeting 23-07-2026   17:55:00
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no such event for the quarter eneded 30th June, 2026.



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 2,005.00 2,005.00
Other income 0.00 0.00
Total income 2,005.00 2,005.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 2,067.00 2,067.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,084.00) (1,084.00)
(d) Employee benefit expense 189.00 189.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 96.00 96.00
(f) Other Expenses
1 Other Expenses 579.00 579.00
Total other expenses 579.00 579.00
Total expenses 1,847.00 1,847.00
3 Total profit before exceptional items and tax 158.00 158.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 158.00 158.00
6 Tax expense
7 Current tax 44.00 44.00
8 Deferred tax (79.00) (79.00)
9 Total tax expenses (35.00) (35.00)
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 193.00 193.00
12 Profit (loss) from discontinued operations before tax 821.00 821.00
13 Tax expense of discontinued operations 146.00 146.00
14 Net profit (loss) from discontinued operation after tax 675.00 675.00
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 868.00 868.00
17 Other comprehensive income net of taxes 1,992.00 1,992.00
18 Total Comprehensive Income for the period 2,860.00 2,860.00
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 738.00 738.00
Face value of equity share capital 5 5
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 1.31 1.31
Diluted earnings (loss) per share from continuing operations 1.31 1.31
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 4.57 4.57
Diluted earnings (loss) per share from discontinued operations 4.57 4.57
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.88 5.88
Diluted earnings (loss) per share from continuing and discontinued operations 5.88 5.88
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 results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 23rd July, 2026 and the Statutory Auditors of the Company have carried out 'Limited Review' of the same. 2. The Board of Directors of the Company, at their meeting held on 30th June, 2026, considered and approved Transfer of a 'Friction Business Undertaking' (including all the relevant assets, liabilities,contracts, licenses, etc.), comprising of development, manufacturing and marketing of friction material related to automobile, railway and industrial applications , as a going concern, on a slump sale basis, to Rane (Madras) Limited for a lump sum cash consideration of INR 370 Crore (Indian Rupees Three Hundred and Seventy Crores Only) without values being assigned to the individual assets and liabilities in such sale/ transfer, subject to Shareholders’ approval pursuant to the provisions of Section 180(1)(a) of the Companies Act, 2013 read with Regulation 37A of the SEBI Listing Regulations. The sale/ transfer of 'Friction Business Undertaking' is subject to completion of conditions precedent and closing actions as specified in the Business Transfer Agreement entered into in this regard. The lumpsum cash consideration is subject to certain transaction adjustments as specified in the Business Transfer Agreement. Accordingly, the Company’s Friction Business Undertaking has been classified as a “discontinued operations,” with corresponding disclosures for comparative periods also reclassified. The results of Company’s Friction Business Undertaking included in the above financial results are as follows: --------------------------------------------------------------------------------------------------------------------------------------------------------- Sr.No. Particulars (Rs. In Lakhs) --------------------------------------------------------------------------------------------------------------------------------------------------------- Three months Three months Three Months Year ended ended ended Ended 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-2026 (Unaudited) (Audited)* (Unaudited) (Audited) ---------------------------------------------------------------------------------------------------------------------------------------------------------- 1 Revenue from operations 8553 8679 7246 31504 ---------------------------------------------------------------------------------------------------------------------------------------------------------- 2 Other income 20 41 - 41 ---------------------------------------------------------------------------------------------------------------------------------------------------------- 3 Total income 8573 8720 7246 31545 ---------------------------------------------------------------------------------------------------------------------------------------------------------- 4 Total Expenses 7752 7512 6389 28010 ---------------------------------------------------------------------------------------------------------------------------------------------------------- 5 Profit before tax from discontinued operations 821 1208 857 3535 ---------------------------------------------------------------------------------------------------------------------------------------------------------- 6 Tax expense 146 249 265 887 ---------------------------------------------------------------------------------------------------------------------------------------------------------- 7 Profit after tax from discontinued operations 675 959 592 2648 ---------------------------------------------------------------------------------------------------------------------------------------------------------- 3. * The figures for the quarter ended 31st March, 2026 are the balancing figures between audited figures in respect of the full financial year 2025 - 26 and the year-to-date figures up to the third quarter ended 31st December, 2025. 4. Previous periods' figures have been rearranged / regrouped wherever considered necessary to conform to the presentation of the current period. All figures of financial results have been rounded off to nearest lakhs rupees.



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 Investment 0.00981 0.00981
2 Trading in Commodity 1,024.00 1,024.00
3 Discontinued Operations 0.00 0.00
Total Segment Revenue 2,005.00 2,005.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,005.00 2,005.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Investment 412.00 412.00
2 Trading in Commodity 39.00 39.00
3 Discontinued Operations 0.00 0.00
Total Profit before tax 451.00 451.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 293.00 293.00
Profit before tax 158.00 158.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Investment 1,15,751.00 1,15,751.00
2 Trading in Commodity 1,030.00 1,030.00
3 Discontinued Operations 11,347.00 11,347.00
Total Segment Asset 1,28,128.00 1,28,128.00
Un-allocable Assets 1,383.00 1,383.00
Net Segment Asset 1,29,511.00 1,29,511.00
4 Segment Liabilities
Segment Liabilities
1 Investment 5,783.00 5,783.00
2 Trading in Commodity 63.00 63.00
3 Discontinued Operations 6,064.00 6,064.00
Total Segment Liabilities 11,910.00 11,910.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 11,910.00 11,910.00
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 01-04-2026 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 Items that will not be reclassified to profit or loss 2,061.00 2,061.00
Total Amount of items that will not be reclassified to profit and loss 2,061.00
2 Income tax relating to items that will not be reclassified to profit or loss 221.00 221.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 182.00 182.00
Total Amount of items that will be reclassified to profit and loss 182.00
4 Income tax relating to items that will be reclassified to profit or loss 30.00 30.00
5 Total Other comprehensive income 1,992.00 1,992.00