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	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	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

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	179402770000	691928880000
	Other income	2095810000	8700490000
	Total income	181498580000	700629370000
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	6020250000	23112090000
(e)	Finance costs	364970000	1272000000
(f)	Depreciation, depletion and amortisation expense	5303520000	21052580000
(f)	Other Expenses
1	Other Expenses	20267420000	79989800000
2	Cost of materials consumed for own use	-69670000	-414500000
	Total other expenses	20197750000	79575300000
	Total expenses	159744630000	624715880000
3	Total profit before exceptional items and tax	21753950000	75913490000
4	Exceptional items	0	0
5	Total profit before tax	21753950000	75913490000
6	Tax expense
7	Current tax	5783860000	20322830000
8	Deferred tax	-173360000	-811480000
9	Total tax expenses	5610500000	19511350000
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	16143450000	56402140000
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	16143450000	56402140000
17	Other comprehensive income net of taxes	-59160000	-94060000
18	Total Comprehensive Income for the period	16084290000	56308080000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	16143450000	56402140000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	16084290000	56308080000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		154839240000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	19.87	69.41
	Diluted earnings (loss) per share from continuing operations	19.87	69.41
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	19.87	69.41
	Diluted earnings (loss) per share from continuing and discontinued operations	19.87	69.41
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	69100040000
	Capital work-in-progress	47183610000
	Investment property	0
	Goodwill	0
	Other intangible assets	1951010000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	774010000
	Total non-current financial assets	774010000
	Deferred tax assets (net)	10320990000
	Other non-current assets	11320520000
	Total non-current assets	140650180000
2	Current assets
	Inventories	34043570000
	Current financial asset
	Current investments	0
	Trade receivables, current	23891230000
	Cash and cash equivalents	48457170000
	Bank balance other than cash and cash equivalents	37334530000
	Loans, current	0
	Other current financial assets	4572660000
	Total current financial assets	114255590000
	Current tax assets (net)	0
	Other current assets	12024250000
	Total current assets	160323410000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	300973590000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	8125410000
	Other equity	154839240000
	Total equity attributable to owners of parent	162964650000
	Non controlling interest
	Total equity	162964650000
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	474380000
	Total non-current financial liabilities	5834260000
	Provisions, non-current	8736370000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	10775080000
	Total non-current liabilities	25345710000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2558370000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1834210000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	69027870000
	Total Trade payable	70862080000
	Other current financial liabilities	15877190000
	Total current financial liabilities	89297640000
	Other current liabilities	14281650000
	Provisions, current	4974420000
	Current tax liabilities (Net)	4109520000
	Deferred government grants, Current	0
	Total current liabilities	112663230000
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	138008940000
	Total equity and liabilites	300973590000
	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)
	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	Consolidated	Consolidated
	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)	-79050000	-125690000
2	Income tax relating to items that will not be reclassified to profit or loss	19890000	31630000
	Total Amount of items that will not be reclassified to profit and loss	-59160000	-94060000
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	-59160000	-94060000

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			75913490000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1272000000
	Adjustments for decrease (increase) in inventories			-887280000
	Adjustments for decrease (increase) in trade receivables, current			1082290000
	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			-3537700000
	Adjustments for other financial assets, non-current			-1274240000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-3945320000
	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			-25258840000
	Adjustments for depreciation and amortisation expense			21052580000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			110010000
	Adjustments for other financial liabilities, current			4851130000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			7880000
	Adjustments for dividend income			0
	Adjustments for interest income			5697030000
	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			-566960000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-12791480000
	Net cash flows from (used in) operations			63122010000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			19672780000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			43449230000
	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			139410000
	Purchase of property, plant and equipment			53068390000
	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			8299800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			40490870000
	Net cash flows from (used in) investing activities	-4138310000
	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			151080000
	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			-628540000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			38682380000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			42640000
	Net increase (decrease) in cash and cash equivalents			38725020000
	Cash and cash equivalents cash flow statement at beginning of period			9732150000
	Cash and cash equivalents cash flow statement at end of period			48457170000