HSCL2024-04-012024-06-30 HSCL2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member HSCL2024-06-30 HSCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member HSCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member HSCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member HSCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member HSCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member HSCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member HSCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member HSCL2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500184 HSCL NA Himadri Speciality Chemical Limited Equity 2024-04-01 2025-03-31 2024-07-16 2024-07-09 INR Crores First quarter 11:45:00 14:10:00 2024-07-16 2024-07-16 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Standalone 11997700000.00 125500000.00 12123200000.00 8302700000.00 0.00 210500000.00 297400000.00 129000000.00 123700000.00 1267500000.00 10330800000.00 1792400000.00 0.00 1792400000.00 313100000.00 244800000.00 557900000.00 0.00 1234500000.00 0.00 0.00 0.00 0.00 1234500000.00 12600000.00 1247100000.00 0.00 0.00 493500000.00 1 2.50 2.50 0.00 0.00 2.50 2.50 1. The above unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 16 July 2024. A Limited Review of these standalone financial results for the quarter ended 30 June 2024 has been carried out by the Statutory Auditors, as required under Regulation 33 of SEBI (LODR) Regulations, 2015. 2. Other expenses includes foreign exchange fluctuation loss/ (gain) (net) of Rs (4.31) crores for the quarter ended 30 June 2024, Re (0.65) crore for the quarter ended 31 March 2024, Rs (4.11) crores for the quarter ended 30 June 2023 and Rs (9.69) crores for the year ended 31 March 2024. Finance cost includes exchange difference regarded as an adjustment to borrowing costs in accordance with Ind AS 23, of Re Nil for the quarter ended 30 June 2024, Re 0.49 crore for the quarter ended 31 March 2024, Re 0.50 crore for the quarter ended 30 June 2023 and Rs 3.12 crores for the year ended 31 March 2024. 3.Based on the guiding principles given in Ind AS 108 on 'Operating Segments', the Company's business activity falls within two operating segments, namely: (a) Carbon materials and chemicals, and (b) Power 4. The Company has issued and allotted 10,817,000 warrants, each convertible into one equity share of Re 1 each, on Preferential allotment basis at an issue price of Rs 316 per warrant, to the Promoters of the Company and certain identified non-promoter persons, upon receipt of 25% of the issue price (i.e. Rs 79 per warrant) as warrant subscription money. Balance 75% of the issue price (i.e. Rs 237 per warrant) shall be payable within 18 months from the date of allotment i.e.14 May 2024, at the time of exercising the option to apply for fully paid-up equity share of Re 1 each of the Company, against each warrant held by the warrant holder. 5. The standalone figures for the three months ended 31 March 2024 as reported in these standalone financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date standalone figures up to the end of the nine months of the relevant financial year. Also the standalone figures up to the third quarter had only been reviewed and not subjected to audit. Other Expenses 1267500000.00 Carbon materials and chemicals 11937000000.00 Power 258500000.00 12195500000.00 197800000.00 11997700000.00 Carbon materials and chemicals 1521500000.00 Power 231300000.00 1752800000.00 129000000.00 -168600000.00 Other unallocable expenses net of unallocable income includes other income, foreign exchange loss/ (gain) (net), and exceptional items fully unallocable Notes(Contd..) 6. The Company on 17 May 2024, has acquired 40% paid-up equity share capital of Invati Creations Private Limited (“Target Company”), for a total purchase consideration of Rs 45.16 crores. The purchase consideration has been discharged in the following manner – i. Rs 19.99 crores has been paid in cash against fresh issue of 2,152 equity shares of Rs 10/- each constituting 17.71% stake, of the Target Company; and ii.Rs 25.17 crores payable for acquiring 2,709 equity shares of Rs 10 each, constituting 22.29% stake, of the Target Company from the existing shareholders of the Target Company for consideration other than cash has been settled by way of issue and allotment of 7,96,446 equity shares of the Company having face value of Re 1/- each, at a price of Rs 316 per equity share (including a premium of Rs 315 (Rupees Three Hundred Fifteen only) per equity share to the existing shareholders of the Target Company. 7. The Company on 17 May 2024, has allotted 7,96,446 equity shares of Re 1 each, at an issue price of Rs 316 per equity share, on a preferential basis for consideration other than cash towards payment of Rs 25.17 crores ( Purchase Consideration ), payable by the Company to the Allottees who are not Promoter(s) and who do not belong to the Promoter Group of the Company, as consideration for acquisition of 2,709 equity shares of Rs 10 each of Invati Creations Private Limited (“Target Company”), representing 22.29% paid-up equity capital of the Target Company held by the Allottees. As a result of such allotment, the paid up equity share capital of the Company has increased from 492,718,688 equity shares to 493,515,134 equity shares of face value of Re 1 each. 8. Earnings per share is not annualised for the quarter ended 30 June 2024, 31 March 2024 and 30 June 2023. 1792400000.00 Carbon materials and chemicals 30347700000.00 Power 1052700000.00 31400400000.00 11310100000.00 42710500000.00 Carbon materials and chemicals 3699700000.00 Power 4100000.00 3703800000.00 7070800000.00 10774600000.00 Remeasurements of net defined benefit plan -500000.00 Net gain/ (loss) on investment in equity instruments accounted at fair value 14700000.00 14200000.00 1600000.00 0.00