Integrated Filing — IndAS



General information about company

Scrip Code 542905
NSE Symbol HINDWAREAP
MSEI Symbol NOTLISTED
ISIN INE05AN01011
Name of company HINDWARE HOME INNOVATION 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
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 Consumer Appliances Business
Start date and time of board meeting 12-08-2026   02:30:00
End date and time of board meeting 12-08-2026   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
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 default on loans and 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 8,262.00 8,262.00
Other income 636.00 636.00
Total income 8,898.00 8,898.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 3,567.00 3,567.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,277.00 1,277.00
(d) Employee benefit expense 1,286.00 1,286.00
(e) Finance costs 130.00 130.00
(f) Depreciation, depletion and amortisation expense 292.00 292.00
(f) Other Expenses
1 Power and Fuel 3.00 3.00
2 Other Expenses 2,205.00 2,205.00
Total other expenses 2,208.00 2,208.00
Total expenses 8,760.00 8,760.00
3 Total profit before exceptional items and tax 138.00 138.00
4 Exceptional items (14.00) (14.00)
5 Total profit before tax 124.00 124.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 58.00 58.00
9 Total tax expenses 58.00 58.00
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 66.00 66.00
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 66.00 66.00
17 Other comprehensive income net of taxes (4.00) (4.00)
18 Total Comprehensive Income for the period 62.00 62.00
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 1,673.00 1,673.00
Face value of equity share capital 2 2
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 0.08 0.08
Diluted earnings (loss) per share from continuing operations 0.08 0.08
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 0.08 0.08
Diluted earnings (loss) per share from continuing and discontinued operations 0.08 0.08
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 and standalone financial results of the Company for the quarter ended 30 th June 2026 have been reviewed by Audit Committee and approved by the Board of Directors at their respective meetings held on 12 th August 2026. 2. During the quarter ended 30 th June 2026 Hintastica Private Limited HPL transitioned from a 50 50 joint venture with Atlantic Societe Francaise de Developpement Thermique France Atlantic to a wholly owned subsidiary after the Company fully subscribed to its Rs.15 crore share of a rights issue on 4 th June 2026 raising its stake to 96.6 percent as Atlantic did not participate and subsequently acquired Atlantics remaining 3.4 percent stake on 30 th June 2026. Accordingly HPL was consolidated as a subsidiary effective 4 th June 2026. 3. Exceptional Items a. Based on an independent valuation during the quarter ended 30 th June 2026 the Company restated its investment in HPL under Exceptional Items recognizing a Rs.0.14 crore impairment loss in the Standalone financial results and a Rs.0.83 crore impairment loss reversal in the Consolidated financial results. b. To optimize focus on its core kitchen appliance business the Board approved exiting high-loss product categories air purifiers water purifiers furniture fittings fans and non ecommerce air coolers on 12 th August 2025. This exit resulted in a net exceptional charge of Rs.44.28 crore for FY 2025 26 initially provided at Rs.49.49 crore in Ql FY 2025 26 and offset by asset disposal reversals of Rs.0.61 crore in Q2 FY 2025 26 and Rs.4.60 crore in Q3 FY 2025 26. 4. On 27 th March 2025 the Board approved a Composite Scheme of Arrangement effective 1 st April 2025 to demerge the Company Consumer Products Business into HHIL Limited and amalgamate the remaining transferor company into Hindware Limited. Having obtained approvals from the stock exchanges BSE and NSE as well as the equity shareholders and unsecured creditors in NCLT convened meetings on 7 th March 2026 the Scheme remains pending final NCLT sanction and other statutory approvals. 5. Figures for the quarter ended 31 st March 2026 represent balancing figures between Audited figures for the full financial year and published year to date figures up to 31 st December 2025. 6. The previous quarter period year figures have been rearranged regrouped wherever considered necessary.



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
1 Item that will not be reclassified to profit or loss (6.00) (6.00)
Total Amount of items that will not be reclassified to profit and loss (6.00)
2 Income tax relating to items that will not be reclassified to profit or loss (2.00) (2.00)
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 (4.00) (4.00)