Integrated Filing — IndAS

General information about company
Scrip Code	500262
NSE Symbol	HYBRIDFIN
MSEI Symbol	NOTLISTED
ISIN	INE965B01022
Name of company	HYBRID FINANCIAL SERVICES LIMITED
Type of company	SME
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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-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	Management Consulting and Financial Services
Start date and time of board meeting	21-May-2025   11:30:00
End date and time of board meeting	21-May-2025   12:40:00
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	11466000	56120000
	Other income	8426000	15773000
	Total income	19892000	71893000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	5802000	15980000
(e)	Finance costs	161000	226000
(f)	Depreciation, depletion and amortisation expense	290000	1058000
(f)	Other Expenses
1	Advertisement and Business Promotion Expenses	361000	1969000
2	Audit Fees and Other Service Charges	180000	256000
3	Professional fees and Service Charges	376000	2398000
4	Director's Sitting Fees	27000	99000
5	Listing / Custody / Corporate Action Fees	25000	788000
6	Motor Car Expenses	111000	450000
7	Rent	48000	192000
8	Stamp Duty Charges	507000	2004000
9	Transaction Charges	173000	875000
10	Other Miscellaneous Expenses	1117000	5097000
	Total other expenses	2925000	14128000
	Total expenses	9178000	31392000
3	Total profit before exceptional items and tax	10714000	40501000
4	Exceptional items	0	-1914000
5	Total profit before tax	10714000	38587000
6	Tax expense
7	Current tax	0	213000
8	Deferred tax	5000	5000
9	Total tax expenses	5000	218000
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	10709000	38369000
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	10709000	38369000
17	Other comprehensive income net of taxes	-63901000	11948000
18	Total Comprehensive Income for the period	-53192000	50317000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	147181000	147181000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		244751000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.36	1.3
	Diluted earnings (loss) per share from continuing operations	0.36	1.3
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	0.36	1.3
	Diluted earnings (loss) per share from continuing and discontinued operations	0.36	1.3
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	3396000
	Capital work-in-progress	0
	Investment property	13467000
	Goodwill	0
	Other intangible assets	66000
	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	241707000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	241707000
	Deferred tax assets (net)	0
	Other non-current assets	29386000
	Total non-current assets	288022000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	1677000
	Cash and cash equivalents	23872000
	Bank balance other than cash and cash equivalents	176331000
	Loans, current	0
	Other current financial assets	6959000
	Total current financial assets	208839000
	Current tax assets (net)	0
	Other current assets	1801000
	Total current assets	210640000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	498662000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	147181000
	Other equity	244751000
	Total equity attributable to owners of parent	391932000
	Non controlling interest
	Total equity	391932000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	14000000
	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	0
	Total non-current financial liabilities	14000000
	Provisions, non-current	71597000
	Deferred tax liabilities (net)	1299000
	Deferred government grants, Non-current	0
	Other non-current liabilities	3196000
	Total non-current liabilities	90092000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6000
	Trade payables, 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	4833000
	Total Trade payable	4833000
	Other current financial liabilities	11659000
	Total current financial liabilities	16498000
	Other current liabilities	0
	Provisions, current	140000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	16638000
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	106730000
	Total equity and liabilites	498662000
	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	Remeasurement of (Losses) / Gains on Non Current Investments	-63901000	11948000
	Total Amount of items that will not be reclassified to profit and loss	-63901000	11948000
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	-63901000	11948000

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			38587000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			226000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			310000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			9842000
	Adjustments for decrease (increase) in other non-current assets			3035000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			-41116000
	Adjustments for increase (decrease) in trade payables, current			-21813000
	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			1058000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-3000
	Adjustments for other financial liabilities, current			-1003000
	Adjustments for other financial liabilities, non-current			-105000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1076000
	Adjustments for interest income			13886000
	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			-7587000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-72118000
	Net cash flows from (used in) operations			-33531000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2828000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-36359000
	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			9112000
	Other cash payments to acquire equity or debt instruments of other entities			5434000
	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			0
	Purchase of property, plant and equipment			473000
	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			1076000
	Interest received			12256000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	16537000
	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			7006000
	Payments of lease liabilities			0
	Dividends paid			210000
	Interest paid			86000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7302000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-27124000
	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			-27124000
	Cash and cash equivalents cash flow statement at beginning of period			50996000
	Cash and cash equivalents cash flow statement at end of period			23872000