Integrated Filing — IndAS

General information about company
Scrip Code	504741
NSE Symbol	INDIANHUME
MSEI Symbol	NOTLISTED
ISIN	INE323C01030
Name of company	INDIAN HUME PIPE COMPANY 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	14-May-2025   16:00:00
End date and time of board meeting	14-May-2025   17:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://indianhumepipe.com/wp-content/uploads/2025/03/Related_party_Policy.pdf
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
The Company has not defaulted for paying any working capital loans and the Company has not issed any Debt Securities.

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	Standalone	Standalone
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	3921019000	14912314000
	Other income	31240000	89406000
	Total income	3952259000	15001720000
2	Expenses
(a)	Cost of materials consumed	381869000	1329024000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-57926000	-82368000
(d)	Employee benefit expense	294302000	1063280000
(e)	Finance costs	161593000	623470000
(f)	Depreciation, depletion and amortisation expense	43179000	146997000
(f)	Other Expenses
1	Construction expenses	2468769000	9861935000
2	Manufacturing and other expenses	140112000	381766000
3	Other expenses	134052000	496928000
	Total other expenses	2742933000	10740629000
	Total expenses	3565950000	13821032000
3	Total profit before exceptional items and tax	386309000	1180688000
4	Exceptional items	5452205000	5452205000
5	Total profit before tax	5838514000	6632893000
6	Tax expense
7	Current tax	876898000	1078573000
8	Deferred tax	-31085000	-26204000
9	Total tax expenses	845813000	1052369000
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	4992701000	5580524000
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	0	0
16	Total profit (loss) for period	4992701000	5580524000
17	Other comprehensive income net of taxes	-18993000	-27408000
18	Total Comprehensive Income for the period	4973708000	5553116000
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	105364000	105364000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		13661309000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	94.77	105.93
	Diluted earnings (loss) per share from continuing operations	94.77	105.93
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	94.77	105.93
	Diluted earnings (loss) per share from continuing and discontinued operations	94.77	105.93
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The financial results of the Company have been prepared in accordance with the Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. n2. The financial results for the quarter and year ended March 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on May 14, 2025. n3. The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the respective financial years. n4. The Company has two segments viz., Construction and Real Estate under IND AS 108 Operating Segments: na. The primary segment is Construction. The margins in the said construction activities in the quarterly results vary based on the nature, type and quantum of project work executed during the quarter. Hence results of a quarter may not be indicative of annual results. nb. The second segment is the Real Estate. The Real Estate activities carried out by the Company are such that profits/losses from transactions of such activities, do not necessarily accrue evenly over the quarters/year, hence results of a quarter may not be indicative of annual results. n5. a. The Company had signed Development Agreement with M/s. Kalpataru Ltd., for development of real estate project on its land situated at Sinhagad Road, Vadgaon, Pune, in the previous year. In pursuance of compulsory acquisition by Pune Municipal Corporation-PMC as per development plan, the Company has transferred part of its land admeasuring around 11921.59 Square Meters reserved for DP Road to PMC vide agreement dated May 30, 2024. As a consideration of this transfer, the Company has opted for Transferable Development Rights-TDR equivalent to two times the area of land transferred. During the year ended March 31, 2025, revenue of INR 3136.57 lakhs from this transfer is considered as fair value of consideration and is measured on the basis of ready reckoner value of land transferred. The TDR admeasuring 23843.18 Square Meter receivable on transfer of land and valued at INR 3136.57 lakhs is shown under the head of Stock-in-trade under current assets. As per the terms of development agreement, the Company has to provide FSI/TDR, which will be utilized in development of real estate project being developed by M/s. Kalpataru Ltd., on this land. n5. b. During the year ended March 31, 2024, the Company commenced development of real estate project on Company's land situated at Hadapsar, Pune, Maharashtra. In terms of development regulations, Company transferred part of its land admeasuring around 14010.57 Square Meter, to Pune Municipal Corporation, vide agreement dated January 10, 2024. The consideration for the transfer of such land is received in the form of FSI equivalent to two times the area of the land transferred. The revenue of INR 4577.25 Lakhs from such activity is measured on the basis of ready reckoner value of the land transferred, 14010.57 Square Meter. The FSI admeasuring 28021.14 Square Meter received as a consideration on transfer of land is valued at INR 4577.25 Lakhs and shown under the head Stock-in-trade under current assets. As per the terms of development agreement, the Company has to provide FSI/TDR, which will be utilized in development of real estate project being developed by Dosti Realty Ltd., on this land. n6. During the quarter ended March 31, 2025, the Company has sold its freehold land in Yelhanka, Bengaluru admeasuring about 40875.668 Sq. mtrs. to M/s. Godrej SSPDL Green Acres LLP, a subsidiary of Godrej Properties Ltd. for consideration of INR 55900 lakhs resulting in a net gain of INR 54522.05 lakhs shown as Exceptional Item. Further, tax on such gain amounting to INR 7734.23 lakhs is included in the current tax for the quarter / year. n7. The Board of Directors at their meeting held on May 14, 2025 have recommended total dividend of INR 5.80 Rupees Five and paise Eighty only per equity share of face value of INR 2.00 each 290%; which comprises of normal dividend of INR 1.80 Rupee One and paise Eighty only per equity share of face value of INR 2 each 90% and a Special Dividend of INR 4.00 Rupees Four only per equity share of face value of INR 2.00 each 200% on account of sale of the Companys land at Yelhanka, Bengaluru for the financial year ended 31st March, 2025, subject to the approval of Shareholders at the ensuing 99th Annual General Meeting of the Company. n8. Figures for the previous periods/year have been regrouped/re-classified to conform to the classification of the current period/year. n

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1394037000
	Capital work-in-progress	11036000
	Investment property	58528000
	Goodwill	0
	Other intangible assets	2895000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	49723000
	Trade receivables, non-current	588858000
	Loans, non-current	0
	Other non-current financial assets	240369000
	Total non-current financial assets	878950000
	Deferred tax assets (net)	71906000
	Other non-current assets	322931000
	Total non-current assets	2740283000
2	Current assets
	Inventories	2102065000
	Current financial asset
	Current investments	1755063000
	Trade receivables, current	6486332000
	Cash and cash equivalents	142275000
	Bank balance other than cash and cash equivalents	4291649000
	Loans, current	0
	Other current financial assets	100699000
	Total current financial assets	12776018000
	Current tax assets (net)	0
	Other current assets	9745674000
	Total current assets	24623757000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	27364040000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	105364000
	Other equity	13661309000
	Total equity attributable to owners of parent	13766673000
	Non controlling interest
	Total equity	13766673000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9742000
	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	164219000
	Total Trade payable	164219000
	Other non-current financial liabilities	360032000
	Total non-current financial liabilities	533993000
	Provisions, non-current	75706000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	162671000
	Total non-current liabilities	772370000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4485259000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	392720000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4894807000
	Total Trade payable	5287527000
	Other current financial liabilities	1189348000
	Total current financial liabilities	10962134000
	Other current liabilities	1727473000
	Provisions, current	83331000
	Current tax liabilities (Net)	52059000
	Deferred government grants, Current
	Total current liabilities	12824997000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	13597367000
	Total equity and liabilites	27364040000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Construction	3921019000	14598657000
2	Real Estate	0	313657000
3	Exceptional items	0	0
	Total Segment Revenue	3921019000	14912314000
	Less: Inter segment revenue	0	0
	Revenue from operations	3921019000	14912314000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Construction	547902000	1490506000
2	Real Estate	0	313652000
3	Exceptional items	5452205000	5452205000
	Total Profit before tax	6000107000	7256363000
	i. Finance cost	161593000	161593000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	5838514000	6632893000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Construction	21554155000	21554155000
2	Real Estate	1194868000	1194868000
3	Exceptional items	0	0
	Total Segment Asset	22749023000	22749023000
	Un-allocable Assets	4615017000	4615017000
	Net Segment Asset	27364040000	27364040000
4	Segment Liabilities
	Segment Liabilities
1	Construction	12136309000	12136309000
2	Real Estate	1408999000	1408999000
3	Exceptional items	0	0
	Total Segment Liabilities	13545308000	13545308000
	Un-allocable Liabilities	52059000	52059000
	Net Segment Liabilities	13597367000	13597367000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined benefit plans	-13307000	-31422000
2	Equity instruments through other n comprehensive income	-9763000	-4210000
	Total Amount of items that will not be reclassified to profit and loss	-23070000	-35632000
2	Income tax relating to items that will not be reclassified to profit or loss	-4077000	-8224000
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	-18993000	-27408000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6632893000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			623470000
	Adjustments for decrease (increase) in inventories			-672941000
	Adjustments for decrease (increase) in trade receivables, current			-592162000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1584297000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			146997000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-5051000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-5463492000
	Other adjustments for non-cash items			36472000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-4342410000
	Net cash flows from (used in) operations			2290483000
	Dividends received			-1158000
	Interest paid			0
	Interest received			-64290000
	Income taxes paid (refund)			186997000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2038038000
	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			5479441000
	Purchase of property, plant and equipment			547383000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	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			1158000
	Interest received			57437000
	Income taxes paid (refund)			773423000
	Other inflows (outflows) of cash			-4886445000
	Net cash flows from (used in) investing activities	-669215000
	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			7244000
	Repayments of borrowings			345952000
	Payments of lease liabilities			39053000
	Dividends paid			80018000
	Interest paid			621985000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1079764000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			289059000
	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			289059000
	Cash and cash equivalents cash flow statement at beginning of period			-282293000
	Cash and cash equivalents cash flow statement at end of period			6766000