INTEGRATED FILING — NBFC



General information about company

Scrip code 532216
NSE Symbol HBSL
MSEI Symbol NOTLISTED'
ISIN INE550B01022
Name of company HB STOCKHOLDINGS 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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-02-2026
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 Financial services
Start date and time of board meeting 10-02-2026   11:45:00
End date and time of board meeting 10-02-2026   12:30:00
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable


Financial Results — NBFC

Amount in (Lakhs)

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 25.85 64.73
(ii) Dividend Income 6.30 36.64
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 0.00 0.00
(v) Net gain on fair value changes 0.00 49.55
(vi) Net gain on derecognition of financial instruments under amortised cost category 106.43 258.56
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 0.00 0.00
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 138.58 409.48
Other income 4.19 9.29
Total income 142.77 418.77
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 79.07 237.54
Finance costs 32.14 95.31
Depreciation, depletion and amortisation expense 6.05 22.04
Fees and commission expense 0.00 0.00
Net loss on fair value changes 408.93 0.00
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments 0.00 0.00
(f) Other expenses
1 other expenses 44.93 153.33
Total other expenses 44.93 153.33
Total expenses 571.12 508.22
3 Total profit before exceptional items and tax (428.35) (89.45)
4 Exceptional items 0.00 0.00
5 Total profit before tax (428.35) (89.45)
7 Tax expense
8 Current tax 6.94 36.94
9 Deferred tax (62.00) (39.54)
10 Total tax expenses (55.06) (2.60)
11 Net Profit Loss for the period from continuing operations (373.29) (86.85)
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 (373.29) (86.85)
16 Other comprehensive income net of taxes (6.90) 9.04
17 Total Comprehensive Income for the period (380.19) (77.81)
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 713.77 713.77
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 -5.23 -1.22
Diluted earnings per share from continuing operations -5.23 -1.22
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 -5.23 -1.22
Diluted earnings per share -5.23 -1.22
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1) Notes: 1. The aforesaid Standalone Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 10th February 2026 and approved by the Board of Directors at its meeting held on the same date. 2.These Standalone Financial Results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 3.The Company is registered as NBFC with RBI and at present there are no reportable segments as per Indian Accounting Standard - 108 on Operating Segments in respect of the Company. 4.The Statutory Auditors have carried out Limited Review of the Standalone Financial Results of the Company for Three/Nine months ended 31st December, 2025 under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors have expressed an unmodified opinion on these results. 5. The Government of India vide notification dated 21st November, 2025 has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, which consolidated and replace 29 (twenty – nine) existing labour laws. The Ministry of Labour and Employment has also published draft Central Rules and FAQs to facilitate assessment of the financial impact arising from New Labour Codes on 30th December, 2025. There is no impact on the financial statements/results of the Company for the current period. The Company will assess the impact, if any, and recognise and disclose the same as and when the relevant rules are notified and become effective. 6.Previous Period/ Year figures have been regrouped and/ or rearranged, wherever necessary to make them comparable with the current period/ year.




Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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


Other Comprehensive Income

Amount in (Lakhs)

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 Net change in Fair Value of Investments carried at FVTOCI -690000 904000
2 Remeasurement gain/losses on defined benefit plan 0 0
3 Tax effects relating to above mentioned item 0 0
Total Amount of items that will not be reclassified to profit and loss -690000 904000
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (6.90) 9.04