HPAL2023-10-012023-12-31 HPAL2023-10-012023-12-31 HPAL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member HPAL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member HPAL2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543433 HPAL NOTLISTED HP Adhesives Limited Equity 2023-04-01 2024-03-31 2024-02-07 2024-02-01 INR Lakhs Third quarter 18:30:00 19:40:00 2024-02-07 2024-02-07 Not applicable Single segment Adhesives & Sealants Products 2023-10-01 2023-12-31 Unaudited Standalone 547497000.00 6223000.00 553720000.00 278816000.00 70559000.00 -29272000.00 73728000.00 1784000.00 11079000.00 75935000.00 482629000.00 71091000.00 0.00 71091000.00 17596000.00 1443000.00 19039000.00 0.00 52053000.00 0.00 0.00 0.00 0.00 52053000.00 375000.00 52427000.00 375000.00 0.00 183749000.00 2 0.57 0.57 0.00 0.00 0.57 0.57 Notes to the Unaudited standalone financial results for the quarter and nine months ended December 31, 2023 1. The above unaudited financial results of the company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 07, 2024. The financial results and other financial information for the quarter and nine months ended December 31, 2023 have not been audited or reviewed by our statutory auditors. However, the management has exercised necessary due diligence to ensure that the financial results for these periods provide a true and fair view of the Company's affairs. 2. The statutory auditors have carried out a “Limited Review” of the above financial results for the quarter and nine months ended December 31, 2023 and have issued an unmodified opinion. 3. This statement has been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter and other recognised accounting practices and policies to the extent applicable subject to change in estimates applied since Quarter June 30, 2023 results related to Expected Credit Loss provided prospectively having impact on last quarters & current quarter period profits and is expected to have an effect in future periods also for which estimation is impracticable. 4. The Company operates primarily in adhesives & sealants segment, hence there is only one reportable business segment viz. “Adhesives & Sealants Products”. Accordingly no separate disclosures have been made for segment reporting under Ind AS 108. 5. During the year ended March 31, 2022 company has completed the Initial Public Offering (IPO) and details of utilization of IPO Proceeds of Rs. 9669.12 Lakhs (adjusted with final share of company's share issue expenses) till the end of relevant quarter are as follows: (INR lakhs) 6. At the Annual General Meeting (AGM) of the members of the Company held on September 29, 2023, the shareholders of the Company approved sub-division of one (1) equity share having face value of Rs. 10/- (Rupees Ten only) fully into five (5) equity shares having face value of Rs. 2/- (Rupees Two only) each. Subsequent to quarter ended Sept 30, 2023, this sub-division has come into effect from November 09, 2023 (record date). However, the basic & diluted Earnings Per Share (EPS) of the current quarter and all comparative periods presented have been re-calculated based on number of outstanding shares in respective periods, as increased by sub-division of shares. 7. Previous periods/quarter figures have been regrouped/reclassified wherever necessary. 8. The results for the quarter and nine months ended December 31, 2023 are available on the Bombay Stock Exchange of India Limited website (URL: https://www.bseindia.com/corporates) and the National Stock Exchange of India Limited website (URL: https://www.nseindia.com/corporates). Single segment 2023-04-01 2023-12-31 Unaudited Standalone 1766721000.00 24179000.00 1790900000.00 912080000.00 235149000.00 -16533000.00 210846000.00 6191000.00 32167000.00 212653000.00 1592553000.00 198347000.00 2239000.00 200586000.00 49182000.00 1793000.00 50975000.00 0.00 149611000.00 0.00 0.00 0.00 0.00 149611000.00 1054000.00 150665000.00 1054000.00 0.00 183749000.00 2 1.63 1.63 0.00 0.00 1.63 1.63 Other Expenses 75935000.00 Other Expenses 212653000.00 500000.00 1407000.00 126000.00 353000.00 0.00 0.00