Integrated Filing — IndAS



General information about company

Scrip Code 500696
NSE Symbol HINDUNILVR
MSEI Symbol NOTLISTED
ISIN INE030A01027
Name of company Hindustan Unilever 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 28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-10-2026   08:30:00
End date and time of board meeting 28-10-2026   10:35:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 18,22,600.00 35,56,700.00
Other income 16,000.00 34,800.00
Total income 18,38,600.00 35,91,500.00
2 Expenses
(a) Cost of materials consumed 6,40,800.00 11,83,700.00
(b) Purchases of stock-in-trade 3,65,400.00 6,97,500.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (50,700.00) (50,400.00)
(d) Employee benefit expense 85,200.00 1,62,100.00
(e) Finance costs 7,400.00 14,900.00
(f) Depreciation, depletion and amortisation expense 36,300.00 71,600.00
(f) Other Expenses
1 Advertising and promotion 1,48,100.00 3,13,800.00
2 Others 2,24,900.00 4,46,400.00
Total other expenses 3,73,000.00 7,60,200.00
Total expenses 14,57,400.00 28,39,600.00
3 Total profit before exceptional items and tax 3,81,200.00 7,51,900.00
4 Exceptional items 200.00 (7,300.00)
5 Total profit before tax 3,81,400.00 7,44,600.00
6 Tax expense
7 Current tax 98,300.00 1,92,200.00
8 Deferred tax 3,500.00 4,800.00
9 Total tax expenses 1,01,800.00 1,97,000.00
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 2,79,600.00 5,47,600.00
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 2,79,600.00 5,47,600.00
17 Other comprehensive income net of taxes (100.00) 8,700.00
18 Total Comprehensive Income for the period 2,79,500.00 5,56,300.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,79,000.00 5,46,300.00
Total profit or loss, attributable to non-controlling interests 600.00 1,300.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,78,900.00 5,55,000.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 600.00 1,300.00
21 Details of equity share capital
Paid-up equity share capital 23,500.00 23,500.00
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 11.87 23.25
Diluted earnings (loss) per share from continuing operations 11.87 23.25
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 11.87 23.25
Diluted earnings (loss) per share from continuing and discontinued operations 11.87 23.25
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 8,38,300.00
Capital work-in-progress 1,00,000.00
Investment property 0.00
Goodwill 18,06,200.00
Other intangible assets 31,17,300.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 11,200.00
Trade receivables, non-current 0.00
Loans, non-current 7,700.00
Other non-current financial assets
1 Others 71,400.00
Total of other non-current financial assets 71,400.00
Total non-current financial assets 90,300.00
Deferred tax assets (net) 1,500.00
Other non-current assets
1 Non-current tax assets (net) 87,200.00
2 Others 36,500.00
Total of other non-current assets 1,23,700.00
Total non-current assets 60,77,300.00
2 Current assets
Inventories 5,12,600.00
Current financial asset
Current investments 7,36,500.00
Trade receivables, current 3,69,800.00
Cash and cash equivalents 1,79,800.00
Bank balance other than cash and cash equivalents 64,300.00
Loans, current 3,400.00
Other current financial assets
Total of other current financial assets 1,98,400.00
Total current financial assets 15,52,200.00
Current tax assets (net) 4,700.00
Other current assets
1 Others 1,43,600.00
Total of other current assets 1,43,600.00
Total current assets 22,13,100.00
3 Non-current assets classified as held for sale 300.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 82,90,700.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 23,500.00
Other equity 48,59,500.00
Total equity attributable to owners of parent 48,83,000.00
Non controlling interest 28,100.00
Total equity 49,11,100.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 1,23,500.00
2 Others 55,000.00
Total of other non-current financial liabilities 1,78,500.00
Total non-current financial liabilities 1,78,500.00
Provisions, non-current 1,63,600.00
Deferred tax liabilities (net) 7,44,900.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Non-current tax liabilities (net) 3,63,100.00
Total of other non-current liabilities 3,63,100.00
Total non-current liabilities 14,50,100.00
Current liabilities
Current financial liabilities
Borrowings, current 1,400.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 53,700.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 15,51,500.00
Total Trade payable 16,05,200.00
Other current financial liabilities
1 Lease liabilities 42,300.00
2 Others 1,60,300.00
Total of other current financial liabilities 2,02,600.00
Total current financial liabilities 18,09,200.00
Other current liabilities 63,300.00
1 Others 63,300.00
Total of other current liabilities 63,300.00
Provisions, current 27,200.00
Current tax liabilities (Net) 29,800.00
Deferred government grants, Current 0.00
Total current liabilities 19,29,500.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 33,79,600.00
Total equity and liabilites 82,90,700.00
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 Home Care 6,87,800.00 13,43,200.00
2 Beauty & Wellbeing 4,31,900.00 8,40,200.00
3 Personal Care 2,61,700.00 5,24,100.00
4 Foods 3,84,900.00 7,32,900.00
5 Others (includes Exports) 56,300.00 1,16,300.00
Total Segment Revenue 18,22,600.00 35,56,700.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 18,22,600.00 35,56,700.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Home Care 1,11,100.00 2,24,800.00
2 Beauty & Wellbeing 1,23,500.00 2,36,100.00
3 Personal Care 44,900.00 96,600.00
4 Foods 83,400.00 1,52,600.00
5 Others (includes Exports) 9,700.00 21,900.00
Total Profit before tax 3,72,600.00 7,32,000.00
i. Finance cost 7,400.00 14,900.00
ii. Other Unallocable Expenditure net off Unallocable income (16,200.00) (27,500.00)
Profit before tax 3,81,400.00 7,44,600.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Home Care 6,99,000.00 6,99,000.00
2 Beauty & Wellbeing 9,10,500.00 9,10,500.00
3 Personal Care 3,94,100.00 3,94,100.00
4 Foods 50,03,700.00 50,03,700.00
5 Others (includes Exports) 1,13,100.00 1,13,100.00
Total Segment Asset 71,20,400.00 71,20,400.00
Un-allocable Assets 11,70,300.00 11,70,300.00
Net Segment Asset 82,90,700.00 82,90,700.00
4 Segment Liabilities
Segment Liabilities
1 Home Care 6,53,900.00 6,53,900.00
2 Beauty & Wellbeing 5,88,700.00 5,88,700.00
3 Personal Care 3,37,000.00 3,37,000.00
4 Foods 4,41,900.00 4,41,900.00
5 Others (includes Exports) 53,400.00 53,400.00
Total Segment Liabilities 20,74,900.00 20,74,900.00
Un-allocable Liabilities 13,04,700.00 13,04,700.00
Net Segment Liabilities 33,79,600.00 33,79,600.00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
3 Amount of items that will be reclassified to profit and loss
1 Fair value of cash flow hedges through other comprehensive income (200.00) 1,300.00
Total Amount of items that will be reclassified to profit and loss (200.00) 1,300.00
4 Income tax relating to items that will be reclassified to profit or loss (100.00) (7,400.00)
5 Total Other comprehensive income (100.00) 8,700.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 7,44,600.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 14,900.00
Adjustments for decrease (increase) in inventories (78,100.00)
Adjustments for decrease (increase) in trade receivables, current (32,600.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (27,500.00)
Adjustments for decrease (increase) in other non-current assets 2,200.00
Adjustments for other financial assets, non-current 100.00
Adjustments for other financial assets, current (3,300.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,75,300.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (10,400.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 71,600.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 100.00
Adjustments for provisions, current 700.00
Adjustments for provisions, non-current (14,000.00)
Adjustments for other financial liabilities, current 11,200.00
Adjustments for other financial liabilities, non-current (7,700.00)
Adjustments for unrealised foreign exchange losses gains 2,300.00
Adjustments for dividend income 100.00
Adjustments for interest income 26,500.00
Adjustments for share-based payments 1,700.00
Adjustments for fair value losses (gains) (8,100.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 12,900.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,84,700.00
Net cash flows from (used in) operations 9,29,300.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,27,100.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 8,02,200.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 5,800.00
Purchase of property, plant and equipment 66,100.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 500.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 100.00
Interest received 25,200.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,99,000.00)
Net cash flows from (used in) investing activities (3,34,500.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,400.00
Repayments of borrowings 0.00
Payments of lease liabilities 24,200.00
Dividends paid 5,16,900.00
Interest paid 6,500.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (5,46,200.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (78,500.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (78,500.00)
Cash and cash equivalents cash flow statement at beginning of period 2,58,300.00
Cash and cash equivalents cash flow statement at end of period 1,79,800.00