| Scrip code | 540530 |
|---|---|
| NSE Symbol | HUDCO |
| MSEI Symbol | NOTLISTED |
| ISIN | INE031A01017 |
| Name of company | Housing & Urban Development Corporation Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 29-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Infrastructure Finance |
| Start date and time of board meeting | 29-01-2026 12:30:00 |
| End date and time of board meeting | 29-01-2026 16:20:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | Yes |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 3,41,890.00 | 9,54,086.00 |
| (ii) | Dividend Income | 0.00 | 809.00 |
| (iii) | Rental Income | 1,220.00 | 3,781.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 0.00 | 0.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 10.00 | 78.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 3,43,120.00 | 9,58,754.00 | |
| Other income | 7,437.00 | 11,452.00 | |
| Total income | 3,50,557.00 | 9,70,206.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 7,391.00 | 20,828.00 | |
| Finance costs | 2,39,415.00 | 6,51,740.00 | |
| Depreciation, depletion and amortisation expense | 300.00 | 875.00 | |
| Fees and commission expense | 42.00 | 248.00 | |
| Net loss on fair value changes | 29,345.00 | 47,023.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | (7,771.00) | (19,765.00) | |
| (f) | Other expenses | ||
| 1 | Corporate Social Responsibility | 1,450.00 | 4,339.00 |
| 2 | Other Expenses | 1,536.00 | 4,875.00 |
| Total other expenses | 2,986.00 | 9,214.00 | |
| Total expenses | 2,71,708.00 | 7,10,163.00 | |
| 3 | Total profit before exceptional items and tax | 78,849.00 | 2,60,043.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 78,849.00 | 2,60,043.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 15,136.00 | 47,612.00 |
| 9 | Deferred tax | (7,587.00) | 7,125.00 |
| 10 | Total tax expenses | 7,549.00 | 54,737.00 |
| 11 | Net Profit Loss for the period from continuing operations | 71,300.00 | 2,05,306.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 71,300.00 | 2,05,306.00 |
| 16 | Other comprehensive income net of taxes | 24,761.00 | (58,322.00) |
| 17 | Total Comprehensive Income for the period | 96,061.00 | 1,46,984.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | 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 | |||
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,00,190.00 | 2,00,190.00 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 3.56 | 10.26 | |
| Diluted earnings per share from continuing operations | 3.56 | 10.26 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 3.56 | 10.26 | |
| Diluted earnings per share | 3.56 | 10.26 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | ||
| 1 | Re-measurement gains/losses on defined benefit plans | 222100000 | -288300000 |
| Total Amount of items that will not be reclassified to profit and loss | 222100000 | -288300000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 559.00 | (726.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | -Effective portion of Gains/(loss) in Cash Flow Hedge | 1672500000 | -5535500000 |
| 2 | -Cost of Hedging Reserve | 1414400000 | -1969800000 |
| Total Amount of items that will be reclassified to profit and loss | 3086900000 | -7505300000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 7,770.00 | (18,888.00) |
| 5 | Total Other comprehensive income | 24,761.00 | (58,322.00) |
| Mode of Fund Raising | Others |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 12-12-2025 |
| Amount Raised | 1,90,500.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Not Applicable |
| Monitoring Agency Name, if applicable | |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | |
| Comments of the Audit Committee after review | |
| Comments of the auditors, if any |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| Name of signatory | VIKAS GOYAL |
| Designation of person | Company Secretary and Compliance Officer |
| Place | NEW DELHI |
| Date | 29-01-2026 |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 0.00 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 6,511.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 1,36,52,081.00 | |