INDIANHUME2024-04-012024-06-30 INDIANHUME2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneOperatingExpenses03Member INDIANHUME2024-06-30 INDIANHUME2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member INDIANHUME2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member INDIANHUME2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member INDIANHUME2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 504741 INDIANHUME NOTLISTED Indian Hume Pipe Company Limited Equity 2024-04-01 2025-03-31 2024-08-08 2024-07-31 INR Lakhs First quarter 15:30:00 16:50:00 2024-08-08 2024-08-08 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Standalone 3641378000.00 14694000.00 3656072000.00 374554000.00 0.00 -64947000.00 269967000.00 141792000.00 31158000.00 2480834000.00 3233358000.00 422714000.00 0.00 422714000.00 108551000.00 2597000.00 111148000.00 0.00 311566000.00 0.00 0.00 0.00 0.00 311566000.00 9908000.00 321474000.00 0.00 0.00 105364000.00 2 5.91 5.91 0.00 0.00 5.91 5.91 1. The financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 2.The unaudited financial results for the quarter ended June 30, 2024 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on August 8, 2024. The Statutory Auditors of the Company have conducted a 'Limited Review' of the unaudited financial results. 3. The figures for the quarter ended March 31, 2024 are the balancing figures between audited figures in respect of the full financial year and unaudited figures up to nine months period ended December 31, 2023. 4. (a) The Company is primarily engaged in construction activities. The margins in the quarterly results vary based on the nature, type and quantum of project work executed during the quarter. Due to this reason, quarterly results may vary in different quarters and may not be indicative of annual results. (b) The nature of Real Estate activity being carried out by the Company is such that profits/losses from transactions of such activities, do not necessarily accrue evenly over the quarters/year, hence results of a quarter may not be indicative of annual results. 5. (a) The Company had signed Development Agreement with M/s. Kalpataru Ltd., for development of real estate project on its land situated at Sinhagad Road, Vadgaon, Pune, in the previous year. In pursuance of compulsory acquisition by Pune Municipal Corporation (PMC) as per development plan, the Company has transferred part of its land admeasuring around 11921.59 Square Mreters reserved for DP Road to PMC vide agreement dated May 30, 2024. As a consideration of this transfer, the Company has opted for Transferable Development Rights (TDR) equivalent to two times the area of land transferred. During the quarter ended June 30, 2024, revenue of Rs.3136.57 lakhs from this transfer is considered as fair value of consideration and is measured on the basis of ready reckoner value of land transferred. The TDR admeasuring 23843.18 Square Meter receivable on transfer of land and valued at Rs.3136.57 lakhs is shown under the head of “Stock-in-trade” under current assets. As per the terms of development agreement, the Company has to provide FSI/TDR, which will be utilized in development of real estate project being developed by M/s. Kalpataru Ltd., on this land. (b) During the quarter ended March 31, 2024, the Company commenced development of real estate project on Company's land situated at Hadapsar, Pune, Maharashtra. In terms of development regulations, Company transferred part of its land admeasuring around 14010.57 Square Meter, to Pune Municipal Corporation, vide agreement dated January 10, 2024. The consideration for the transfer of such land is received in the form of FSI equivalent to two times the area of the land transferred. The revenue of Rs.4577.25 Lakhs from such activity is measured on the basis of ready reckoner value of the land transferred, (14010.57 Square Meter). The FSI admeasuring 28021.14 Square Meter received as a consideration on transfer of land is valued at Rs.4577.25 Lakhs and shown under the head Stock-in-trade under current assets. 6. The Company has two reportable segments Construction and Real Estate activities under Ind AS 108 Operating Segments . 7. As approved by the Members of the Company at the 98th Annual General Meeting held on August 1, 2024, the Company on August 6, 2024 had paid dividend of Rs.1.50/- per equity share of the face value of Rs.2/- each aggregating to Rs.790.23 lakhs for financial year 2023-24. 8. Figures for the previous periods/year have been regrouped/re-classified to conform to the classification of the current period/year. Construction expenses 2295927000.00 Manufacturing and other expenses 79238000.00 Other Expenses 105669000.00 Construction 3327721000.00 Real Estate (Refer Note - 5) 313657000.00 3641378000.00 0.00 3641378000.00 Construction 250854000.00 Real Estate (Refer Note - 5) 313652000.00 564506000.00 141792000.00 0.00 422714000.00 Construction 20470042000.00 Real Estate (Refer Note - 5) 1027645000.00 21497687000.00 607380000.00 22105067000.00 Construction 12633451000.00 Real Estate (Refer Note - 5) 805503000.00 13438954000.00 52059000.00 13491013000.00 Remeasurement of defined benefit plans 350000.00 Equity instruments through other comprehensive income 10136000.00 Income tax relating to items that will not be reclassified to profit or loss -578000.00 9908000.00 0.00 0.00