Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol HINDCON
MSEI Symbol NA
ISIN INE642Y01029
Name of company HINDCON CHEMICALS 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Sodium Silicate and Construction Chemicals
Start date and time of board meeting 30-May-2025   12:30:00
End date and time of board meeting 30-May-2025   15:05:00
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 154440000 565868000
Other income -544000 18923000
Total income 153896000 584791000
2 Expenses
(a) Cost of materials consumed 105885000 355704000
(b) Purchases of stock-in-trade 0 43971000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1164000 -57000
(d) Employee benefit expense 14364000 55703000
(e) Finance costs 496000 772000
(f) Depreciation, depletion and amortisation expense 2280000 8198000
(f) Other Expenses
1 Other Expenses 22614000 68233000
Total other expenses 22614000 68233000
Total expenses 146803000 532524000
3 Total profit before exceptional items and tax 7093000 52267000
4 Exceptional items 0 0
5 Total profit before tax 7093000 52267000
6 Tax expense
7 Current tax 3097000 14431000
8 Deferred tax -1535000 -464000
9 Total tax expenses 1562000 13967000
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 5531000 38300000
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 5531000 38300000
17 Other comprehensive income net of taxes -5944000 6752000
18 Total Comprehensive Income for the period -413000 45052000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5503000 38009000
Total profit or loss, attributable to non-controlling interests 28000 291000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -220000 44595000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -193000 457000
21 Details of equity share capital
Paid-up equity share capital 76720000 76720000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.15 1
Diluted earnings (loss) per share from continuing operations 0.15 1
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 0.15 1
Diluted earnings (loss) per share from continuing and discontinued operations 0.15 1
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1 These consolidated financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards IndAS prescribed under section 133 of the Companies Act 2013 and read with the relevant rules issued thereunder and the other accounting principles generally accepted in India n n2 The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 30 2025 n n3 The Statutory Auditors have carried out Audit on the aforesaid financial results and have expressed an unqualified audit opinion and the said report of Auditors was placed before the Board and was noted by the Directors n n4 As the Companys business activity falls within a single significant primary business segment ie sodium silicate construction chemicals no seperate segment information is disclosed These in the context of Ind AS 108 on Operating Segments Reporting are considered to constitute one segment and hence the Company has not made any additional segment disclosures n n5 Figures for the quarter ended March 31 2025 and March 31 2024 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial years which were subjected to limited review n n6 The previous period figures have been regrouped to conform to the current period figures n n7 The company do not have any exceptional item during the above period n n8 Consolidated Statement of Assets and Liabilities and Consolidated Cash Flow Statement are Annexed herewith n n9 The Consolidated Statement include the result of the Companys Subsidiary viz Ms Hindcon Solutions Private Limited and LLP viz Ms Hindcon Speciality Chemicals LLP



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 71102000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 47571000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 46936000
Total non-current financial assets 94507000
Deferred tax assets (net) 6572000
Other non-current assets 12016000
Total non-current assets 184197000
2 Current assets
Inventories 19932000
Current financial asset
Current investments 0
Trade receivables, current 216140000
Cash and cash equivalents 61257000
Bank balance other than cash and cash equivalents 78450000
Loans, current 43000000
Other current financial assets 3915000
Total current financial assets 402762000
Current tax assets (net) 17529000
Other current assets 13911000
Total current assets 454134000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 638331000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 76720000
Other equity 463542000
Total equity attributable to owners of parent 540262000
Non controlling interest 6401000
Total equity 546663000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 692000
Total non-current financial liabilities 692000
Provisions, non-current 3826000
Deferred tax liabilities (net) 2468000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 6986000
Current liabilities
Current financial liabilities
Borrowings, current 7654000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 53739000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 53739000
Other current financial liabilities 243000
Total current financial liabilities 61636000
Other current liabilities 8684000
Provisions, current 0
Current tax liabilities (Net) 14362000
Deferred government grants, Current 0
Total current liabilities 84682000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 91668000
Total equity and liabilites 638331000
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 the net defined benefit liability/asset, net 1645000 1645000
2 Equity investment through other comprehensive income, net -7569000 6658000
Total Amount of items that will not be reclassified to profit and loss -5924000 8303000
2 Income tax relating to items that will not be reclassified to profit or loss 20000 1551000
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
5 Total Other comprehensive income -5944000 6752000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 52267000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 772000
Adjustments for decrease (increase) in inventories -4615000
Adjustments for decrease (increase) in trade receivables, current 4180000
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 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -145000
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 8198000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1396000
Adjustments for provisions, non-current 1303000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 400000
Adjustments for interest income 17704000
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 -342000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -7357000
Net cash flows from (used in) operations 44910000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 17455000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 27455000
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 0
Purchase of property, plant and equipment 23450000
Proceeds from sales of investment property -5000000
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 400000
Interest received 15869000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -44663000
Net cash flows from (used in) investing activities -56844000
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 -7654000
Payments of lease liabilities 0
Dividends paid 3824000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -770000
Net cash flows from (used in) financing activities 3060000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -26329000
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 -26329000
Cash and cash equivalents cash flow statement at beginning of period 87586000
Cash and cash equivalents cash flow statement at end of period 61257000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Anushka Gupta Yes 31-May-2027