Integrated Filing — IndAS

General information about company
Scrip Code	500596
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	24-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	24-Apr-2025   08:45:00
End date and time of board meeting	24-Apr-2025   10:15:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	156700000000	631210000000
	Other income	3090000000	10170000000
	Total income	159790000000	641380000000
2	Expenses
(a)	Cost of materials consumed	48300000000	194580000000
(b)	Purchases of stock-in-trade	28020000000	112730000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-90000000	-1530000000
(d)	Employee benefit expense	8560000000	30770000000
(e)	Finance costs	800000000	3950000000
(f)	Depreciation, depletion and amortisation expense	3470000000	13550000000
(f)	Other Expenses
1	Advertising and promotion	15100000000	61990000000
2	Others	20620000000	84160000000
	Total other expenses	35720000000	146150000000
	Total expenses	124780000000	500200000000
3	Total profit before exceptional items and tax	35010000000	141180000000
4	Exceptional items	-1380000000	3050000000
5	Total profit before tax	33630000000	144230000000
6	Tax expense
7	Current tax	8490000000	36200000000
8	Deferred tax	380000000	1240000000
9	Total tax expenses	8870000000	37440000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	24760000000	106790000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-10000000	-80000000
16	Total profit (loss) for period	24750000000	106710000000
17	Other comprehensive income net of taxes	-220000000	-190000000
18	Total Comprehensive Income for the period	24530000000	106520000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	24640000000	106490000000
	Total profit or loss, attributable to non-controlling interests	110000000	110000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	24420000000	106300000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	110000000	220000000
21	Details of equity share capital
	Paid-up equity share capital	2350000000	2350000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		491670000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.48	45.32
	Diluted earnings (loss) per share from continuing operations	10.48	45.32
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	10.48	45.32
	Diluted earnings (loss) per share from continuing and discontinued operations	10.48	45.32
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	86250000000
	Capital work-in-progress	10090000000
	Investment property	0
	Goodwill	174660000000
	Other intangible assets	282440000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	570000000
	Non-current financial assets
	Non-current investments	20000000
	Trade receivables, non-current	0
	Loans, non-current	870000000
	Other non-current financial assets	7630000000
	Total non-current financial assets	8520000000
	Deferred tax assets (net)	170000000
	Other non-current assets	15590000000
	Total non-current assets	578290000000
2	Current assets
	Inventories	44150000000
	Current financial asset
	Current investments	37510000000
	Trade receivables, current	38190000000
	Cash and cash equivalents	60710000000
	Bank balance other than cash and cash equivalents	14830000000
	Loans, current	460000000
	Other current financial assets	14880000000
	Total current financial assets	166580000000
	Current tax assets (net)	0
	Other current assets	9550000000
	Total current assets	220280000000
3	Non-current assets classified as held for sale	230000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	798800000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2350000000
	Other equity	491670000000
	Total equity attributable to owners of parent	494020000000
	Non controlling interest	2070000000
	Total equity	496090000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	19230000000
	Total non-current financial liabilities	19230000000
	Provisions, non-current	15280000000
	Deferred tax liabilities (net)	66850000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	35980000000
	Total non-current liabilities	137340000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2630000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	110520000000
	Total Trade payable	113150000000
	Other current financial liabilities	16840000000
	Total current financial liabilities	130000000000
	Other current liabilities	9590000000
	Provisions, current	6750000000
	Current tax liabilities (Net)	19030000000
	Deferred government grants, Current	0
	Total current liabilities	165370000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	302710000000
	Total equity and liabilites	798800000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Home Care	58150000000	229580000000
2	Beauty & Wellbeing	32650000000	135230000000
3	Personal Care	21260000000	91660000000
4	Foods	38960000000	152940000000
5	Others (includes Exports, Consignment, etc.)	5680000000	21800000000
	Total Segment Revenue	156700000000	631210000000
	Less: Inter segment revenue
	Revenue from operations	156700000000	631210000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Home Care	10930000000	44290000000
2	Beauty & Wellbeing	10460000000	41880000000
3	Personal Care	3980000000	16310000000
4	Foods	6270000000	28080000000
5	Others (includes Exports, Consignment, etc.)	1080000000	4400000000
	Total Profit before tax	32720000000	134960000000
	i. Finance cost	800000000	800000000
	ii. Other Unallocable Expenditure net off Unallocable income	-1700000000	-1700000000
	Profit before tax	33620000000	144150000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Home Care	55730000000	55730000000
2	Beauty & Wellbeing	43910000000	43910000000
3	Personal Care	36920000000	36920000000
4	Foods	515710000000	515710000000
5	Others (includes Exports, Consignment, etc.)	11220000000	11220000000
	Total Segment Asset	663490000000	663490000000
	Un-allocable Assets	135310000000	135310000000
	Net Segment Asset	798800000000	798800000000
4	Segment Liabilities
	Segment Liabilities
1	Home Care	52570000000	52570000000
2	Beauty & Wellbeing	42520000000	42520000000
3	Personal Care	26910000000	26910000000
4	Foods	37300000000	37300000000
5	Others (includes Exports, Consignment, etc.)	4730000000	4730000000
	Total Segment Liabilities	164030000000	164030000000
	Un-allocable Liabilities	138680000000	138680000000
	Net Segment Liabilities	302710000000	302710000000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
1	Remeasurements of the net defined benefit plans	-220000000	-220000000
	Total Amount of items that will not be reclassified to profit and loss	-220000000	-220000000
2	Income tax relating to items that will not be reclassified to profit or loss	-50000000	-50000000
3	Amount of items that will be reclassified to profit and loss
1	Fair value of debt instruments through other comprehensive income	0	0
2	Fair value of cash flow hedges through other comprehensive income	-50000000	-20000000
	Total Amount of items that will be reclassified to profit and loss	-50000000	-20000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-220000000	-190000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			144230000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3720000000
	Adjustments for decrease (increase) in inventories			-5840000000
	Adjustments for decrease (increase) in trade receivables, current			-8460000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2420000000
	Adjustments for decrease (increase) in other non-current assets			-870000000
	Adjustments for other financial assets, non-current			-30000000
	Adjustments for other financial assets, current			-1870000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			8330000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1520000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			13630000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2450000000
	Adjustments for provisions, non-current			-1730000000
	Adjustments for other financial liabilities, current			2120000000
	Adjustments for other financial liabilities, non-current			-1110000000
	Adjustments for unrealised foreign exchange losses gains			40000000
	Adjustments for dividend income			0
	Adjustments for interest income			7550000000
	Adjustments for share-based payments			110000000
	Adjustments for fair value losses (gains)			-2560000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-5950000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			3780000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2690000000
	Net cash flows from (used in) operations			141540000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			22680000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			118860000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			130000000
	Purchase of property, plant and equipment			12540000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			-210000000
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			8350000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			69000000000
	Net cash flows from (used in) investing activities	64730000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			4980000000
	Dividends paid			124730000000
	Interest paid			1300000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-131010000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			52580000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			52580000000
	Cash and cash equivalents cash flow statement at beginning of period			8120000000
	Cash and cash equivalents cash flow statement at end of period			60700000000