Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol HECPROJECT
MSEI Symbol NOTLISTED
ISIN INE558R01013
Name of company HEC INFRA PROJECTS 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 EPC ELECTRO MECHANICAL PROJECT
Start date and time of board meeting 14-08-2026   12:00:00
End date and time of board meeting 14-08-2026   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 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 DURING THE 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 3,111.56 3,111.56
Other income 28.71 28.71
Total income 3,140.27 3,140.27
2 Expenses
(a) Cost of materials consumed 1,481.15 1,481.15
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 672.65 672.65
(d) Employee benefit expense 124.53 124.53
(e) Finance costs 141.68 141.68
(f) Depreciation, depletion and amortisation expense 3.65 3.65
(f) Other Expenses
1 Other Expenses 21.28 21.28
2 OTHER PROJECT EXPENSES 538.80 538.80
Total other expenses 560.08 560.08
Total expenses 2,983.74 2,983.74
3 Total profit before exceptional items and tax 156.53 156.53
4 Exceptional items 0.00 0.00
5 Total profit before tax 156.53 156.53
6 Tax expense
7 Current tax 40.73 40.73
8 Deferred tax (20.93) (20.93)
9 Total tax expenses 19.80 19.80
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 136.73 136.73
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 136.73 136.73
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 136.73 136.73
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 1,083.82 1,083.82
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 1.26 1.26
Diluted earnings (loss) per share from continuing operations 1.26 1.26
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 1.26 1.26
Diluted earnings (loss) per share from continuing and discontinued operations 1.26 1.26
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.Previous period figures have been reclassified or regrouped wherever considered necessary to confirm to the current period figures. 2.The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meeting held on 14th August 2026. 3.The Results have been prepared in accordance with the recognition and measurement Principles provided in Indian Accounting Standards IND AS 34, the provisions of the Companies Act, 2013 the Act, as applicable and guidelines issued by the Securities and Exchange Board of India under SEBI (LODR) Regulations 2015 as amended. 4.In accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 the above Results of the company are posted on company's website i.e. www.hecprojects.in and will also appear on the Stock Exchange website, where the equity shares of the company are listed i.e. www.nseindia.com. 5.The Management identifies and monitors EPC Electro-Mechanical Project as the only business segment.Hence segment reporting is not applicable to the company 6.The statement includes the results for the quarter ended 31st March, 2026 being the balancing figure between audited figures in respect of the full financial year and the unaudited published year-to-date figures of the Company. 7.The Company is not having any Subsidiary, associate or Joint Venture therefore, it has prepared only standalone results.



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