Integrated Filing — IndAS



General information about company

Scrip Code 543517
NSE Symbol HARIOMPIPE
MSEI Symbol NOTLISTED
ISIN INE00EV01017
Name of company HARIOM PIPE INDUSTRIES 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 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 Single segment
Description of single segment MANUFACTURING OF STEEL PRODUCTS
Start date and time of board meeting 12-08-2026   15:00:00
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



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 42,918.30 42,918.30
Other income 136.08 136.08
Total income 43,054.38 43,054.38
2 Expenses
(a) Cost of materials consumed 25,336.15 25,336.15
(b) Purchases of stock-in-trade 5,192.25 5,192.25
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,440.55 3,440.55
(d) Employee benefit expense 1,494.57 1,494.57
(e) Finance costs 1,342.02 1,342.02
(f) Depreciation, depletion and amortisation expense 1,543.21 1,543.21
(f) Other Expenses
1 Power and fuel 1,841.09 1,841.09
2 Other expenses 623.91 623.91
Total other expenses 2,465.00 2,465.00
Total expenses 40,813.75 40,813.75
3 Total profit before exceptional items and tax 2,240.63 2,240.63
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,240.63 2,240.63
6 Tax expense
7 Current tax 582.20 582.20
8 Deferred tax (1.35) (1.35)
9 Total tax expenses 580.85 580.85
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 1,659.78 1,659.78
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 1,659.78 1,659.78
17 Other comprehensive income net of taxes 0.74 0.74
18 Total Comprehensive Income for the period 1,660.52 1,660.52
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,662.10 1,662.10
Total profit or loss, attributable to non-controlling interests (1.58) (1.58)
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 3,096.73 3,096.73
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 5.36 5.36
Diluted earnings (loss) per share from continuing operations 5.36 5.36
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 5.36 5.36
Diluted earnings (loss) per share from continuing and discontinued operations 5.36 5.36
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 Statement of Consolidated Financials Results 1. The above Consolidated Unaudited Financial Results of Hariom Pipe Industries Limited (the Holding Company) and its subsidiaries (collectively referred to as the Group) for the quarter ended June 30, 2026 have been prepared in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, and the applicable Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. The above results were reviewed and recommended by the Audit Committee at its meeting held on August 12, 2026 and were thereafter approved and taken on record by the Board of Directors at its meeting held on the same date. 2. The Statutory Auditors have conducted a limited review of the above Consolidated Unaudited Financial Results for the quarter ended June 30, 2026 and have issued an unmodified conclusion thereon. 3. As per the directions received from the Tamil Nadu Pollution Control Board (TNPCB) on April 2, 2026, operations at the Groups Perundurai unit remained temporarily suspended during the quarter, which impacted the Groups Revenue from Operations and profitability for the quarter ended June 30, 2026. Subsequently, TNPCB, vide its proceedings dated July 13, 2026, suspended the earlier closure directions, pursuant to which operations at the Perundurai unit recommenced with effect from the said date. 4.During the quarter, the Board of Directors and the shareholders of the Holding Company, at their respective meetings held on May 21, 2026 and June 16, 2026, approved the preferential issue of up to 15,00,000 convertible warrants to persons belonging to the Promoter and Promoter Group. Each warrant is convertible into one fully paid-up equity share of face value of Rs.10 each at an issue price of Rs.343.03 per warrant, aggregating to Rs.5,145.45 lakhs. Subsequent to the quarter ended June 30, 2026, the Holding Company, on July 27, 2026, allotted 15,00,000 convertible warrants upon receipt of Rs.1,286.36 lakhs, representing 25% of the total issue consideration. The balance 75% of the issue price is payable by the warrant holders at the time of exercise of the warrants. The warrants are exercisable into an equivalent number of equity shares within a period of 18 months from the date of allotment, i.e., on or before January 27, 2028. Since the allotment of the convertible warrants occurred subsequent to the reporting date, the same did not result in any change in the paid-up equity share capital of the Holding Company as at June 30, 2026. 5. Hariom Power and Energy Private Limited, a subsidiary of the Holding Company, received a Project Commissioning Certificate from Maharashtra State Electricity Distribution Company Limited (MSEDCL) in respect of its 5 MW AC (6 MW DC) Solar PV Power Project situated at Rupur Tanda, Aunda Nagnath Taluka, Hingoli District, Maharashtra. The certificate records that the project was commissioned on July 8, 2026 and connected to the MSEDCL grid. 6. Based on the management approach as defined in IND AS 108 – Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the company’s performance and allocates resources based on an analysis of various indicators of business segment/s in which the company operates. The Company is primarily engaged in the business of manufacturing & selling of Steel Products, which the management and CODM recognise as the sole business segment. Hence disclosure of segment-wise information is not required and accordingly not provided. 7. The figures for the quarter ended March 31, 2026 as reported in these financial results are the balancing figures between audited figures in respect of the full previous financial year and the audited year to date figures up to the third quarter period of the previous financial year. 8. The above unaudited financial results of the company are available on the company's website www.hariompipes.com and also on the website of BSE i.e. www.bseindia.com and NSE i.e. www.nse.in, where the equity shares of the Company are listed.



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)
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 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 (0.99) (0.99)
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 0.25 0.25
5 Total Other comprehensive income 0.74 0.74