| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 04-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Infrastructure Finance |
| Start date and time of board meeting | 04-11-2026 12:15:00 |
| End date and time of board meeting | 04-11-2026 13:50:00 |
| 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 | 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 4,02,309.00 | 7,73,266.00 |
| (ii) | Dividend Income | 890.00 | 890.00 |
| (iii) | Rental Income | 711.00 | 1,418.00 |
| (iv) | Fees and commission Income | 90.00 | 90.00 |
| (v) | Net gain on fair value changes | 5.00 | 7.00 |
| (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 | 37.00 | 88.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 4,04,042.00 | 7,75,759.00 | |
| Other income | 1,097.00 | 3,129.00 | |
| Total income | 4,05,139.00 | 7,78,888.00 | |
| 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 | 6,282.00 | 13,406.00 | |
| Finance costs | 2,85,658.00 | 5,41,731.00 | |
| Depreciation, depletion and amortisation expense | 300.00 | 499.00 | |
| Fees and commission expense | 252.00 | 298.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | (4,418.00) | (4,412.00) | |
| (f) | Other expenses | ||
| 1 | Corporate Social Responsibilities (CSR) | 1,597.00 | 3,192.00 |
| 2 | Other Expenses | 3,222.00 | 5,308.00 |
| Total other expenses | 4,819.00 | 8,500.00 | |
| Total expenses | 2,92,893.00 | 5,60,022.00 | |
| 3 | Total profit before exceptional items and tax | 1,12,246.00 | 2,18,866.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,12,246.00 | 2,18,866.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 19,031.00 | 39,609.00 |
| 9 | Deferred tax | 2,111.00 | 3,042.00 |
| 10 | Total tax expenses | 21,142.00 | 42,651.00 |
| 11 | Net Profit Loss for the period from continuing operations | 91,104.00 | 1,76,215.00 |
| 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 | 91,104.00 | 1,76,215.00 |
| 16 | Other comprehensive income net of taxes | (26,876.00) | (22,979.00) |
| 17 | Total Comprehensive Income for the period | 64,228.00 | 1,53,236.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 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 | 4.55 | 8.8 | |
| Diluted earnings per share from continuing operations | 4.55 | 8.8 | |
| 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 | 4.55 | 8.8 | |
| Diluted earnings per share | 4.55 | 8.8 | |
| 23 | Debt equity ratio | 7.1600 | 7.1600 |
| 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 Consolidated Financial Results comprises of the financial results of the company and an associate company M/s Shristi Urban Infrastructure Development Ltd. (SUIDL). Investments in associate company is accounted as per, equity method of accounting as per Ind AS-28. The accounts of the associate are unaudited. The figures of Standalone and Consolidated Financial Results remain 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 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 2,18,866.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | (14,615.00) | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 256.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 17,621.00 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | (25,97,550.00) | |
| Adjustments for other bank balances | 4,092.00 | |
| Adjustments for increase (decrease) in trade payables, current | 142.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 767.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 499.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | (4,412.00) | |
| Adjustments for provisions, current | 2,150.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 3,73,949.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 56.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 202.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | (7.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (383.00) | |
| Other adjustments to reconcile profit (loss) | (2,12,854.00) | |
| Other adjustments for non-cash items | 89.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (24,30,402.00) | |
| Net cash flows from (used in) operations | (22,11,536.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 37,737.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (22,49,273.00) | |
| 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 | 29.00 | |
| Purchase of property, plant and equipment | 978.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| 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 | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| 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 | 734.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 12,218.00 | |
| Net cash flows from (used in) investing activities | 12,003.00 | |
| 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 | 2,34,495.00 | |
| Proceeds from borrowings | 33,12,510.00 | |
| Repayments of borrowings | 12,48,356.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 61,308.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 22,37,341.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 71.00 | |
| 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 | 71.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 208.00 | |
| Cash and cash equivalents cash flow statement at end of period | 279.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 279.00 | ||
| Bank Balance other than (a) above | 18,311.00 | ||
| Derivative financial instruments | 4,62,983.00 | ||
| Receivables | |||
| (I) Trade Receivables | 72.00 | ||
| (II) Other Receivables | 434.00 | ||
| Loans | 1,86,50,206.00 | ||
| Investments | 2,09,272.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 75,194.00 | |
| Total of Other Financial assets | 75,194.00 | ||
| Total Financial Assets | 1,94,16,751.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | |||
| Deferred tax Assets (Net) | 49,494.00 | ||
| Investment Property | 1,997.00 | ||
| Biological assets other than bearer plants | |||
| Property, Plant and Equipment | 6,403.00 | ||
| Capital work-in-progress | 2,819.00 | ||
| Intangible assets under development | |||
| Goodwill | 0.00 | ||
| Other Intangible assets | 639.00 | ||
| Other non-financial assets | |||
| 1 | Assets classified as held for sale | 41.00 | |
| 2 | Other Non-Financial Assets | 25,366.00 | |
| Total of Other non-financial assets | 25,407.00 | ||
| Total Non Financial Assets | 86,759.00 | ||
| Total assets | 1,95,03,510.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,00,190.00 | ||
| Other equity | 20,95,541.00 | ||
| Total equity attributable to owners of parent | 22,95,731.00 | ||
| Non controlling interest | |||
| Total equity | 22,95,731.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 25,307.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 9.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,193.00 | ||
| (C ) | Debt Securities | 59,65,436.00 | |
| (d) | Borrowings (Other than Debt Securities) | 1,05,50,510.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other Financial Liabilities | 6,10,071.00 | |
| Total of Other financial liabilities | 6,10,071.00 | ||
| Total Financial Liabilities | 1,71,52,526.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 983.00 | |
| (b) | Provisions | 41,239.00 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other Non-Financial Liabilities | 13,031.00 | |
| Total of Other non-financial liabilities | 13,031.00 | ||
| Total Non Financial Liabilities | 55,253.00 | ||
| Total liabilities | 1,72,07,779.00 | ||
| Total equity and liabilites | 1,95,03,510.00 | ||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | Re-measurement gains/losses on defined benefit plans | 112400000 | 61200000 |
| Total Amount of items that will not be reclassified to profit and loss | 112400000 | 61200000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 283.00 | 154.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | -Effective portion of Gains/(loss) in Cash Flow Hedge | -3741900000 | -4883600000 |
| 2 | -Cost of Hedging Reserve | 38200000 | 1751700000 |
| Total Amount of items that will be reclassified to profit and loss | -3703700000 | -3131900000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (9,320.00) | (7,882.00) |
| 5 | Total Other comprehensive income | (26,876.00) | (22,979.00) |