Integrated Filing — IndAS



General information about company

Scrip Code 517271
NSE Symbol HBLENGINE
MSEI Symbol NOTLISTED
ISIN INE292B01021
Name of company HBL Engineering 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 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-07-2026
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 08-08-2026   14:30:00
End date and time of board meeting 08-08-2026   16:15:00
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 63,803.00 63,803.00
Other income 2,056.00 2,056.00
Total income 65,859.00 65,859.00
2 Expenses
(a) Cost of materials consumed 35,963.00 35,963.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,068.00) (5,068.00)
(d) Employee benefit expense 6,742.00 6,742.00
(e) Finance costs 541.00 541.00
(f) Depreciation, depletion and amortisation expense 1,243.00 1,243.00
(f) Other Expenses
1 Other Expenses 11,492.00 11,492.00
Total other expenses 11,492.00 11,492.00
Total expenses 50,913.00 50,913.00
3 Total profit before exceptional items and tax 14,946.00 14,946.00
4 Exceptional items (1.00) (1.00)
5 Total profit before tax 14,945.00 14,945.00
6 Tax expense
7 Current tax 3,838.00 3,838.00
8 Deferred tax 16.00 16.00
9 Total tax expenses 3,854.00 3,854.00
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 11,091.00 11,091.00
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 (177.00) (177.00)
16 Total profit (loss) for period 10,914.00 10,914.00
17 Other comprehensive income net of taxes 25.00 25.00
18 Total Comprehensive Income for the period 10,939.00 10,939.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,908.00 10,908.00
Total profit or loss, attributable to non-controlling interests 6.00 6.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10,933.00 10,933.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 6.00 6.00
21 Details of equity share capital
Paid-up equity share capital 2,772.00 2,772.00
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 3.95 3.95
Diluted earnings (loss) per share from continuing operations 3.95 3.95
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 3.95 3.95
Diluted earnings (loss) per share from continuing and discontinued operations 3.95 3.95
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 Consolidated financial results were reviewed by the Audit Committee in its meeting held on August 08, 2026 and approved by the Board of Directors at the meeting held on August 08, 2026. Above meetings were held in physical presence and also through video conference. 2. EPS is calculated based on total comprehensive income which is attributable to equity shareholders. 3. The consolidated financial statements of HBL includes the financials of TTL Electric Fuel Private Limited which is a subsidiary with 60% shareholding in addition to the wholly owned subsidiaries viz. HBL America, HBL Germany. The Investments in Companies namely Naval Systems and Technologies Private Limited, Tonbo Imaging India Limited and Xalten Systems Private Limited (Xalten*) have been considered as Investments in Associates and financial results have been accounted under equity method of accounting. *During the reporting period HBL made an investment of Rs. 6.37 Crs in Xalten towards Equity Shares and Compulsorily Convertible Preference Shares (CCPS), resulting in 9.84% shareholding on a fully diluted basis. Xalten is classified as an Associate Company due to significant influence arising out of reserved matters and Board representation. 4. The subsidiaries viz. SCIL Infracon Private Limited (SCIL), HBL Tonbo Private Limited (HTPL) and Torquedrive Technologies Private Limited (TTL) have not been considered for consolidation as SCIL has been declared as dormant Company since 2019; HTPL made an application under Section 248 (2) of the Companies Act, 2013 was made during FY 22-23 for striking off the name of the Company and is under process with Ministry of Corporate Affairs; and TTL applied for striking off the name under Companies Compliance Facilitation Scheme 2026 (CCFS-2026) and the application is under process. There are no operations in those Companies. 5. HBL and Cochin Shipyard Limited incorporated a Joint Venture Company namely “Green Maritime Propulsion Private Limited” on June 11, 2026 with HBL being the 60% shareholder. However, as the subscription has not been made during reporting period, the same is not considered for consolidation. 6. Figures of the previous quarters / periods have been regrouped, wherever necessary. 7. The results shall also be available on website of the Company : http://hbl.in/investors; BSE: www.bseindia.com and NSE: www.nseindia.com



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 Industrial Batteries 36,194.00 36,194.00
2 Defence & aviation batteries 3,793.00 3,793.00
3 Electronics 22,731.00 22,731.00
4 Unallocated 1,099.00 1,099.00
Total Segment Revenue 63,817.00 63,817.00
Less: Inter segment revenue 14.00 14.00
Revenue from operations 63,803.00 63,803.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Industrial Batteries 8,271.00 8,271.00
2 Defence & aviation batteries 910.00 910.00
3 Electronics 7,073.00 7,073.00
4 Unallocated (1,746.00) (1,746.00)
Total Profit before tax 14,508.00 14,508.00
i. Finance cost 541.00 541.00
ii. Other Unallocable Expenditure net off Unallocable income (978.00) (978.00)
Profit before tax 14,945.00 14,945.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Industrial Batteries 1,08,441.00 1,08,441.00
2 Defence & aviation batteries 47,779.00 47,779.00
3 Electronics 71,286.00 71,286.00
4 Unallocated 85,891.00 85,891.00
Total Segment Asset 3,13,397.00 3,13,397.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 3,13,397.00 3,13,397.00
4 Segment Liabilities
Segment Liabilities
1 Industrial Batteries 17,655.00 17,655.00
2 Defence & aviation batteries 4,541.00 4,541.00
3 Electronics 45,807.00 45,807.00
4 Unallocated 15,249.00 15,249.00
Total Segment Liabilities 83,252.00 83,252.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 83,252.00 83,252.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) [a] The group's operations include Industrial batteries, Defence & Aviation batteries and Electronics, the segment revenue, segment results and segment assets and liabilities of other activities are individually below the threshold limit set out in paragraph 11 of Ind AS 108. Accordingly, Industrial batteries, Defence & Aviation batteries and Electronics segments are shown separately as reportable segments and others are included in unallocated segment. [b]Inter segment revenue is measured at the market price at which the products are sold to external Customers. [c] Figures of the previous quarters / periods have been regrouped, wherever necessary.



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
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 (25.00) (25.00)
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 0.00 0.00
5 Total Other comprehensive income 25.00 25.00