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	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	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

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	967500000	4084700000
	Other income	440100000	1178800000
	Total income	1407600000	5263500000
2	Expenses
(a)	Cost of materials consumed	1297400000	4272100000
(b)	Purchases of stock-in-trade	12500000	47100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-852400000	-2809600000
(d)	Employee benefit expense	68900000	257300000
(e)	Finance costs	188200000	1349200000
(f)	Depreciation, depletion and amortisation expense	6500000	26700000
(f)	Other Expenses
1	Other Expenses	356600000	1155500000
	Total other expenses	356600000	1155500000
	Total expenses	1077700000	4298300000
3	Total profit before exceptional items and tax	329900000	965200000
4	Exceptional items	0	0
5	Total profit before tax	329900000	965200000
6	Tax expense
7	Current tax	-1500000	-1500000
8	Deferred tax	289600000	414900000
9	Total tax expenses	288100000	413400000
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	41800000	551800000
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	-22900000	-92700000
16	Total profit (loss) for period	18900000	459100000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	18900000	459100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	35300000	465400000
	Total profit or loss, attributable to non-controlling interests	-16400000	-16400000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	400000	400000
	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	1356000000	1356000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		22726500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.33	4.39
	Diluted earnings (loss) per share from continuing operations	0.32	4.25
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	0.33	4.39
	Diluted earnings (loss) per share from continuing and discontinued operations	0.32	4.25
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	263500000
	Capital work-in-progress	166700000
	Investment property	235700000
	Goodwill	849400000
	Other intangible assets	4000000
	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	966500000
	Trade receivables, non-current	0
	Loans, non-current	5622600000
	Other non-current financial assets	168800000
	Total non-current financial assets	6757900000
	Deferred tax assets (net)	65200000
	Other non-current assets	169200000
	Total non-current assets	8511600000
2	Current assets
	Inventories	31495600000
	Current financial asset
	Current investments	9800000
	Trade receivables, current	3028000000
	Cash and cash equivalents	844900000
	Bank balance other than cash and cash equivalents	1058600000
	Loans, current	827000000
	Other current financial assets	6880100000
	Total current financial assets	12648400000
	Current tax assets (net)	142400000
	Other current assets	1381800000
	Total current assets	45668200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	54179800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1356000000
	Other equity	22726500000
	Total equity attributable to owners of parent	24082500000
	Non controlling interest	614800000
	Total equity	24697300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5081900000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	638700000
	Total non-current financial liabilities	5720600000
	Provisions, non-current	2200000
	Deferred tax liabilities (net)	4900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	5727700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2844700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	52900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1854400000
	Total Trade payable	1907300000
	Other current financial liabilities	4919900000
	Total current financial liabilities	9671900000
	Other current liabilities	14038500000
	Provisions, current	44400000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	23754800000
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	29482500000
	Total equity and liabilites	54179800000
	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
	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
	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	0	0

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			965200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1349200000
	Adjustments for decrease (increase) in inventories			-2252400000
	Adjustments for decrease (increase) in trade receivables, current			-1123700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-218400000
	Adjustments for decrease (increase) in other non-current assets			20000000
	Adjustments for other financial assets, non-current			-40700000
	Adjustments for other financial assets, current			-1244000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			436300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-415400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			26700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4800000
	Adjustments for provisions, non-current			-4200000
	Adjustments for other financial liabilities, current			-2476900000
	Adjustments for other financial liabilities, non-current			130200000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			534100000
	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			-394900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-6737500000
	Net cash flows from (used in) operations			-5772300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			51500000
	Other inflows (outflows) of cash			26200000
	Net cash flows from (used in) operating activities			-5797600000
	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			33700000
	Other cash payments to acquire equity or debt instruments of other entities			900000
	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			61700000
	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			143600000
	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			116500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-689800000
	Net cash flows from (used in) investing activities	-745800000
	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			343800000
	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			1539500000
	Repayments of borrowings			4103200000
	Payments of lease liabilities			11600000
	Dividends paid			0
	Interest paid			1991800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			6441600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-101800000
	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			-101800000
	Cash and cash equivalents cash flow statement at beginning of period			946700000
	Cash and cash equivalents cash flow statement at end of period			844900000

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)	As stated in Note 12 to the accompanying consolidated 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 nbeen understated by Rs. 1,562.78 Lakhs and Rs. 7,381.14 Lakhs respectively resulting in a consequential increase in profit for the quarter ended and year ended March 31,2025
Textual Information(2)	The Company has not provided interest amounting to Rs. 7,381.14 Lakhs on certain inter-corporate ndeposits, as the Company is in the process of renegotiating the terms/ waiver of interest by nrespective lenders. Consequently, the finance cost for the quarter and year ended March 31, 2025 nhas been understated by Rs. 1,562.78 Lakhs and Rs. 7,381.14 Lakhs respectively resulting in consequential increase in profit for the quarter and year ended March 31, 2025.The management is hopeful of arriving at an amicable settlement shortly
Textual Information(3)	Not Applicable
Textual Information(4)	Not Applicable
Textual Information(5)	None