Integrated Filing — IndAS

General information about company
Scrip Code	544274
NSE Symbol	HYUNDAI
MSEI Symbol	NOTLISTED
ISIN	INE0V6F01027
Name of company	HYUNDAI MOTOR INDIA 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Single segment
Description of single segment	Automobile
Start date and time of board meeting	16-May-2025   12:30:00
End date and time of board meeting	16-May-2025   14:45:00
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	2024-06-12
Indicate Company website link for updated RPT policy of the Company	https://www.hyundai.com/in/en/investor-relations/corporate-governance/codes-policies
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
Not applicable

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	175619490000	676538100000
	Other income	2015650000	8448590000
	Total income	177635140000	684986690000
2	Expenses
(a)	Cost of materials consumed	128838140000	493978870000
(b)	Purchases of stock-in-trade	1415770000	7497410000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2395770000	-1772370000
(d)	Employee benefit expense	5119540000	20061070000
(e)	Finance costs	364750000	1271450000
(f)	Depreciation, depletion and amortisation expense	5229890000	20746800000
(f)	Other Expenses
1	Other expenses	17820760000	69702680000
2	Cost of material consumed for own use	-69670000	-409770000
	Total other expenses	17751090000	69292910000
	Total expenses	156323410000	611076140000
3	Total profit before exceptional items and tax	21311730000	73910550000
4	Exceptional items	0	0
5	Total profit before tax	21311730000	73910550000
6	Tax expense
7	Current tax	5693610000	19778890000
8	Deferred tax	-207440000	-790810000
9	Total tax expenses	5486170000	18988080000
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	15825560000	54922470000
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	15825560000	54922470000
17	Other comprehensive income net of taxes	-78360000	-103410000
18	Total Comprehensive Income for the period	15747200000	54819060000
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	8125410000	8125410000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		149542390000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	19.47	67.59
	Diluted earnings (loss) per share from continuing operations	19.47	67.59
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	19.47	67.59
	Diluted earnings (loss) per share from continuing and discontinued operations	19.47	67.59
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	68163900000
	Capital work-in-progress	47036010000
	Investment property	0
	Goodwill	0
	Other intangible assets	1878920000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1468000000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	751750000
	Total non-current financial assets	2219750000
	Deferred tax assets (net)	10081270000
	Other non-current assets	10753680000
	Total non-current assets	140133530000
2	Current assets
	Inventories	34043570000
	Current financial asset
	Current investments	0
	Trade receivables, current	22413980000
	Cash and cash equivalents	47312930000
	Bank balance other than cash and cash equivalents	34040520000
	Loans, current	0
	Other current financial assets	4564220000
	Total current financial assets	108331650000
	Current tax assets (net)
	Other current assets	11206470000
	Total current assets	153581690000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	293715220000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	8125410000
	Other equity	149542390000
	Total equity attributable to owners of parent	157667800000
	Non controlling interest
	Total equity	157667800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5359880000
	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	454140000
	Total non-current financial liabilities	5814020000
	Provisions, non-current	8438030000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	10775080000
	Total non-current liabilities	25027130000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2558370000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1659600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	68066600000
	Total Trade payable	69726200000
	Other current financial liabilities	15712170000
	Total current financial liabilities	87996740000
	Other current liabilities	14055160000
	Provisions, current	4860440000
	Current tax liabilities (Net)	4107950000
	Deferred government grants, Current
	Total current liabilities	111020290000
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	136047420000
	Total equity and liabilites	293715220000
	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)
	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
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	Remeasurements of net defined benefit liability / (asset)	-104720000	-138190000
2	Income tax relating to items that will not be reclassified to profit or loss	26360000	34780000
	Total Amount of items that will not be reclassified to profit and loss	-78360000	-103410000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-78360000	-103410000

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			73910550000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1271450000
	Adjustments for decrease (increase) in inventories			-887280000
	Adjustments for decrease (increase) in trade receivables, current			356150000
	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			-3481630000
	Adjustments for other financial assets, non-current			-1283590000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-2867040000
	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			-25132940000
	Adjustments for depreciation and amortisation expense			20746800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			96730000
	Adjustments for other financial liabilities, current			4846790000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			11990000
	Adjustments for dividend income			0
	Adjustments for interest income			5458350000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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)			0
	Other adjustments for non-cash items			-544930000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-12325850000
	Net cash flows from (used in) operations			61584700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			19071550000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			42513150000
	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			117360000
	Purchase of property, plant and equipment			52737560000
	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			0
	Interest received			8073930000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			41290000000
	Net cash flows from (used in) investing activities	-3256270000
	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			6569700000
	Repayments of borrowings			6853030000
	Payments of lease liabilities			140490000
	Dividends paid			0
	Interest paid			194130000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-617950000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			38638930000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			41150000
	Net increase (decrease) in cash and cash equivalents			38680080000
	Cash and cash equivalents cash flow statement at beginning of period			8632850000
	Cash and cash equivalents cash flow statement at end of period			47312930000