| 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 | 14-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | Infrastructure Finance |
| Start date and time of board meeting | 14-05-2026 12:40:00 |
| End date and time of board meeting | 14-05-2026 14:59:00 |
| 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 |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 3,55,539.00 | 13,09,625.00 |
| (ii) | Dividend Income | 0.00 | 809.00 |
| (iii) | Rental Income | 713.00 | 4,494.00 |
| (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 | 34.00 | 112.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 3,56,286.00 | 13,15,040.00 | |
| Other income | 6,221.00 | 17,673.00 | |
| Total income | 3,62,507.00 | 13,32,713.00 | |
| 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 | 5,980.00 | 26,808.00 | |
| Finance costs | 2,41,329.00 | 8,93,069.00 | |
| Depreciation, depletion and amortisation expense | 378.00 | 1,253.00 | |
| Fees and commission expense | 84.00 | 332.00 | |
| Net loss on fair value changes | 46,640.00 | 93,663.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 605.00 | (19,160.00) | |
| (f) | Other expenses | ||
| 1 | Corporate Social Responsibility | 1,450.00 | 5,789.00 |
| 2 | Other expenses | 3,940.00 | 8,815.00 |
| Total other expenses | 5,390.00 | 14,604.00 | |
| Total expenses | 3,00,406.00 | 10,10,569.00 | |
| 3 | Total profit before exceptional items and tax | 62,101.00 | 3,22,144.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 62,101.00 | 3,22,144.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 17,002.00 | 64,614.00 |
| 9 | Deferred tax | (1,53,032.00) | (1,45,907.00) |
| 10 | Total tax expenses | (1,36,030.00) | (81,293.00) |
| 11 | Net Profit Loss for the period from continuing operations | 1,98,131.00 | 4,03,437.00 |
| 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 | 1,98,131.00 | 4,03,437.00 |
| 16 | Other comprehensive income net of taxes | 2,600.00 | (55,722.00) |
| 17 | Total Comprehensive Income for the period | 2,00,731.00 | 3,47,715.00 |
| 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 | 18,53,156.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 9.9 | 20.15 | |
| Diluted earnings per share from continuing operations | 9.9 | 20.15 | |
| 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 | 9.9 | 20.15 | |
| Diluted earnings per share | 9.9 | 20.15 | |
| 23 | Debt equity ratio | 6.4300 | 6.4300 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 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) | The figures of Standalone and Consolidated Financial Results seems to be same as the loss of Associate consolidated is negligible and is rounded off as 0 on conversion to crores. |
|---|
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 3,22,144.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (155.00) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (1,83,381.00) | |
| Adjustments for decrease (increase) in other non-current assets | (2,542.00) | |
| Adjustments for other financial assets, non-current | (36,07,555.00) | |
| Adjustments for other financial assets, current | (25,967.00) | |
| Adjustments for other bank balances | (16,503.00) | |
| Adjustments for increase (decrease) in trade payables, current | (1,017.00) | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 7,834.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 1,253.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | (19,160.00) | |
| Adjustments for provisions, current | (6,005.00) | |
| Adjustments for provisions, non-current | 7,331.00 | |
| Adjustments for other financial liabilities, current | 1,03,866.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | (1,862.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 92,292.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (36,51,571.00) | |
| Net cash flows from (used in) operations | (33,29,427.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 61,795.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (33,91,222.00) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 2,736.00 | |
| Purchase of property, plant and equipment | 2,713.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 387.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 168.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 6,118.00 | |
| Purchase of other long-term assets | 94,622.00 | |
| Cash advances and loans made to other parties | 505.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (88,431.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 10,39,612.00 | |
| Proceeds from borrowings | 58,95,723.00 | |
| Repayments of borrowings | 33,49,654.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 1,06,202.00 | |
| Interest paid | 173.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 34,79,306.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (347.00) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (347.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 555.00 | |
| Cash and cash equivalents cash flow statement at end of period | 208.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 208.00 | ||
| Bank Balance other than (a) above | 22,403.00 | ||
| Derivative financial instruments | 2,15,488.00 | ||
| Receivables | |||
| (I) Trade Receivables | 77.00 | ||
| (II) Other Receivables | 658.00 | ||
| Loans | 1,60,54,715.00 | ||
| Investments | 2,22,692.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 89,463.00 | |
| Total of Other Financial assets | 89,463.00 | ||
| Total Financial Assets | 1,66,05,704.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 429.00 | ||
| Deferred tax Assets (Net) | 44,808.00 | ||
| Investment Property | 2,020.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 5,961.00 | ||
| Capital work-in-progress | 2,297.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 826.00 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 21,760.00 | |
| Total of Other non-financial assets | 21,760.00 | ||
| Total Non Financial Assets | 78,101.00 | ||
| Total assets | 1,66,83,805.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,00,190.00 | ||
| Other equity | 19,97,356.00 | ||
| Total equity attributable to owners of parent | 21,97,546.00 | ||
| Non controlling interest | |||
| Total equity | 21,97,546.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 23,501.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 86.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 976.00 | ||
| (C ) | Debt Securities | 60,81,472.00 | |
| (d) | Borrowings (Other than Debt Securities) | 80,86,229.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | ||
| Other financial liabilities | |||
| 1 | Other financial liabilities | 2,41,834.00 | |
| Total of Other financial liabilities | 2,41,834.00 | ||
| Total Financial Liabilities | 1,44,34,098.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 39,700.00 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 12,461.00 | |
| Total of Other non-financial liabilities | 12,461.00 | ||
| Total Non Financial Liabilities | 52,161.00 | ||
| Total liabilities | 1,44,86,259.00 | ||
| Total equity and liabilites | 1,66,83,805.00 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results 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 | |||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| 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 | Re-measurement gains/losses on defined benefit plans | 101300000 | -187000000 |
| Total Amount of items that will not be reclassified to profit and loss | 101300000 | -187000000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 255.00 | (471.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective Portion of Gains/(Loss) in Cash Flow Hedge | 5445900000 | -89600000 |
| 2 | Cost of Hedging Reserve | -5199900000 | -7169700000 |
| Total Amount of items that will be reclassified to profit and loss | 246000000 | -7259300000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 618.00 | (18,270.00) |
| 5 | Total Other comprehensive income | 2,600.00 | (55,722.00) |
| 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 | SARC & Associates | Yes | 31-12-2028 | ||
|---|---|---|---|---|---|