Integrated Filing — IndAS



General information about company

Scrip Code 543242
NSE Symbol HEMIPROP
MSEI Symbol NOTLISTED
ISIN INE0AJG01018
Name of company HEMISPHERE PROPERTIES INDIA 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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Single segment
Description of single segment REALITY
Start date and time of board meeting 11-08-2026   12:20:00
End date and time of board meeting 11-08-2026   13:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
Not applicable since there was no defaults on loan and debt securities during this quarter.



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 14.61 14.61
Other income 64.29 64.29
Total income 78.90 78.90
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 12.32 12.32
(e) Finance costs 218.63 218.63
(f) Depreciation, depletion and amortisation expense 3.49 3.49
(f) Other Expenses
1 Property Tax 93.30 93.30
2 Security Charges 39.49 39.49
3 Other Expenses 31.91 31.91
Total other expenses 164.70 164.70
Total expenses 399.14 399.14
3 Total profit before exceptional items and tax (320.24) (320.24)
4 Exceptional items 0.00 0.00
5 Total profit before tax (320.24) (320.24)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (320.24) (320.24)
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 (320.24) (320.24)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (320.24) (320.24)
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 28,500.00 28,500.00
Face value of equity share capital 10 10
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 -0.11 -0.11
Diluted earnings (loss) per share from continuing operations -0.11 -0.11
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 -0.11
Diluted earnings (loss) per share from continuing and discontinued operations -0.11 -0.11
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 to the financial statement as on June 30, 2026 1. The above unaudited financial results for the quarter ended on 30.06.2026, duly reviewed and recommended by Audit Committee of Company and taken on record by the Board of Directors at their meeting held on 11.08.2026. 2. The unaudited financial results for the quarter ended on 30.06.2026 have been subject to limited review by the Statutory Auditor of the Company. 3. The figures of the quarter ended March 31, 2026 are the balancing figure between the audited figures in respect of full financial year and the published figures of nine months ended December 31, 2025, which were subjected to limited review by the Statutory Auditors. 4. The financial statements are prepared in compliance with Indian Accounting Standards, Ind-AS prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) and SEBI circular dated 5th July 2016. 5. The Company issued a Request for Proposal (RFP) dated 18.02.2026 for sale of its land parcel situated at Village Bopkhel, Pune, Maharashtra – 411031. Pursuant to the RFP, an e-auction was successfully conducted on 12.05.2026, wherein Hypervault AI Data Center Limited emerged as the successful bidder with a highest bid of Rs 640.50 crore. Subsequent to obtaining the requisite approval of the shareholders, the Company issued a Letter of Acceptance (LoA) to Hypervault AI Data Center Limited. The sale consideration shall be received in accordance with the terms and conditions stipulated in the RFP document, and The sale deed shall be executed on fulfilment of all applicable terms and conditions of the transaction. 6. The Company is engaged in the business of Real Estate. In the context of Ind As 108 on ‘Segment Reporting’, the results are considered to constitute a single reportable primary / business segment. 7. The provisions for Income Tax/ Deferred Tax is being assessed/ computed by the Company annually and not on quarterly/ half-yearly basis in the Interim Financials (Unaudited Results). 8. Comparative figures have been regrouped / re-casted/ rearranged wherever deemed necessary to confirm to current period classification. For Hemisphere Properties India Limited Place : New Delhi D Thara Date :11.08.2026 (Chairperson & Managing Director) DIN: 01911714



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)
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 01-04-2026 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
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
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





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Aggarwal and Rampal Yes 31-08-2027