| 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 | Consolidated |
| 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 |
| 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 | Consolidated | Consolidated |
| 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 | 45.53 | 155.08 |
| Total other expenses | 45.53 | 155.08 | |
| Total expenses | 571.72 | 509.97 | |
| 3 | Total profit before exceptional items and tax | (428.95) | (91.20) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (428.95) | (91.20) |
| 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 | (373.89) | (88.60) |
| 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 | (373.89) | (88.60) |
| 16 | Other comprehensive income net of taxes | (6.90) | 9.04 |
| 17 | Total Comprehensive Income for the period | (380.79) | (79.56) |
| 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 | -5.24 | -1.24 | |
| Diluted earnings per share from continuing operations | -5.24 | -1.24 | |
| 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 | -5.24 | -1.24 | |
| Diluted earnings per share | -5.24 | -1.24 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | Notes: 1.The aforesaid Consolidated Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 10th February ,2025 and approved by the Board of Directors at its meeting held on the same date. 2.These Consolidated 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. The consolidated financial results of the Company and its subsidiaries have been prepared as per Ind AS 110 Consolidated Financial Statements as notified by the Ministry of Corporate Affairs. 3.The Statutory Auditors have carried out Limited Review of the Consolidated Financial Results of the Company for the three/nine months ended December 31, 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. 4.The Consolidated Financial Results include financial results of Mount Finance Limited, Wholly Owned Subsidiary of the Company. 5.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. 6. 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. 7.Previous Period/ Year figures have been regrouped and/ or rearranged, wherever necessary to make them comparable with the current period/ year. |
|---|
| 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 | 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 | |||
| 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 | Consolidated | Consolidated |
| 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 |