Integrated Filing — IndAS

General information about company
Scrip Code	532799
NSE Symbol	HUBTOWN
MSEI Symbol	NOTLISTED
ISIN	INE703H01016
Name of company	HUBTOWN 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	Real Estate
Start date and time of board meeting	22-May-2025   20:30:00
End date and time of board meeting	22-May-2025   21:30:00
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	Statement on impact of audit qualification
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	2025-05-22
Indicate Company website link for updated RPT policy of the Company	https://www.hubtown.co.in/investors
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?	Yes
No. of times funds raised during the quarter	3
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	Yes

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	579600000	2727900000
	Other income	420400000	1144000000
	Total income	1000000000	3871900000
2	Expenses
(a)	Cost of materials consumed	286700000	1643900000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-231200000	-1000000
(d)	Employee benefit expense	30500000	78600000
(e)	Finance costs	104400000	372300000
(f)	Depreciation, depletion and amortisation expense	5100000	21100000
(f)	Other Expenses
1	Bad debt written off	0	0
2	Other Expenses	216000000	579000000
	Total other expenses	216000000	579000000
	Total expenses	411500000	2693900000
3	Total profit before exceptional items and tax	588500000	1178000000
4	Exceptional items	0	0
5	Total profit before tax	588500000	1178000000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	289600000	414900000
9	Total tax expenses	289600000	414900000
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	298900000	763100000
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	298900000	763100000
17	Other comprehensive income net of taxes	400000	400000
18	Total Comprehensive Income for the period	299300000	763500000
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	1356000000	1356000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		25056800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.27	7.19
	Diluted earnings (loss) per share from continuing operations	2.24	7.07
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	2.27	7.19
	Diluted earnings (loss) per share from continuing and discontinued operations	2.24	7.07
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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	34200000
	Capital work-in-progress	0
	Investment property	247200000
	Goodwill	0
	Other intangible assets	3200000
	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	5139900000
	Trade receivables, non-current	0
	Loans, non-current	5192200000
	Other non-current financial assets	64000000
	Total non-current financial assets	10396100000
	Deferred tax assets (net)	65200000
	Other non-current assets	15700000
	Total non-current assets	10761600000
2	Current assets
	Inventories	10616500000
	Current financial asset
	Current investments	120100000
	Trade receivables, current	2134800000
	Cash and cash equivalents	274400000
	Bank balance other than cash and cash equivalents	230300000
	Loans, current	503800000
	Other current financial assets	10409000000
	Total current financial assets	13672400000
	Current tax assets (net)	142400000
	Other current assets	654300000
	Total current assets	25085600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	35847200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1356000000
	Other equity	25056800000
	Total equity attributable to owners of parent	26412800000
	Non controlling interest
	Total equity	26412800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	488600000
	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	83500000
	Total non-current financial liabilities	572100000
	Provisions, non-current	2100000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	574200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2193400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	46000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1119400000
	Total Trade payable	1165400000
	Other current financial liabilities	1151700000
	Total current financial liabilities	4510500000
	Other current liabilities	4338300000
	Provisions, current	11400000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	8860200000
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	9434400000
	Total equity and liabilites	35847200000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Other current financial liabilities includes lease liabilites of Rs.40 Lakh n

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
	Total Amount of items that will not be reclassified to profit and loss
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
1	Other Comprehensive Income	400000	400000
	Total Amount of items that will be reclassified to profit and loss	400000	400000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	400000	400000

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			1178000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			372300000
	Adjustments for decrease (increase) in inventories			497000000
	Adjustments for decrease (increase) in trade receivables, current			-351800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-61300000
	Adjustments for decrease (increase) in other non-current assets			20000000
	Adjustments for other financial assets, non-current			16300000
	Adjustments for other financial assets, current			-3789600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			169400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-2411700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			21100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2300000
	Adjustments for provisions, non-current			-1400000
	Adjustments for other financial liabilities, current			-37700000
	Adjustments for other financial liabilities, non-current			6800000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			549700000
	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			-398000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-200000
	Total adjustments for reconcile profit (loss)			-6500800000
	Net cash flows from (used in) operations			-5322800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			23700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-5346500000
	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			115500000
	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			27800000
	Proceeds from sales of investment property			53700000
	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			1172900000
	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			127900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-66500000
	Net cash flows from (used in) investing activities	-1201100000
	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			10664900000
	Proceeds from issuing other equity instruments			389100000
	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			428000000
	Repayments of borrowings			3597100000
	Payments of lease liabilities			5400000
	Dividends paid			0
	Interest paid			1307400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			6572100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			24500000
	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			24500000
	Cash and cash equivalents cash flow statement at beginning of period			249900000
	Cash and cash equivalents cash flow statement at end of period			274400000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	Para 3(a) nAs stated in Note 14 to the accompanying nstandalone financial results of the Company for nthe year with regards the Company not having nprovided for interest expense amounting to Rs n7,381.14 Lakhs on certain inter-corporate ndeposits. Consequence to above, finance cost for nthe quarter and year ended March 31, 2025 has nbeen understated by Rs. 1,562.78 Lakhs and Rs. n7,381.14 Lakhs respectively resulting in a nconsequential increase in profit for the quarter nand year ended March 31, 2025.
Textual Information(2)	Para 3(a) nAs stated in Note 14 to the accompanying standalone financial results of the Company for the year with regards the Company not having provided for interest expense amounting to Rs.7,381.14 Lakhs on certain inter-corporate deposits. Consequence to above, finance cost for the quarter and year ended March 31, 2025 has been understated by Rs. 1,562.78 Lakhs and Rs.7,381.14 Lakhs respectively resulting in a consequential increase in profit for the quarter and year ended March 31, 2025. n
Textual Information(3)	Not Applicable
Textual Information(4)	Not Applicable
Textual Information(5)	None

Signatory Details
Name of signatory	Shivil Kapoor
Designation of person	Company Secretary and Compliance Officer
Place	Mumbai
Date	22-May-2025