HPAL2024-04-012024-06-30 HPAL2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member HPAL2024-06-30 HPAL2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543433 HPAL NOTLISTED HP Adhesives Limited Equity 2024-04-01 2025-03-31 2024-08-12 2024-08-06 INR Lakhs First quarter 15:00:00 17:30:00 2024-08-12 2024-08-12 Not applicable Single segment Manufacturing of Adhesives and Sealants 2024-04-01 2024-06-30 Unaudited Standalone 605242000.00 14779000.00 620021000.00 289549000.00 83765000.00 3509000.00 76719000.00 4739000.00 11336000.00 75950000.00 545566000.00 74455000.00 0.00 74455000.00 16814000.00 1309000.00 18123000.00 0.00 56332000.00 0.00 0.00 0.00 0.00 56332000.00 150000.00 56482000.00 150000.00 0.00 183749000.00 2 0.61 0.61 0.00 0.00 0.61 0.61 Notes to the Unaudited Standalone financial results for the quarter ended June 30, 2024 1 The above unaudited standalone 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 August 12, 2024. 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 ended June 30, 2024 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. 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: Objects of the Issue IPO Proceeds (Net of IPO Expenses) Utilisation upto June 30th, 2024 Unutilised as on June 30th, 2024 (*) Funding working capital requirements of the Company 5,400.00 5,400.00 - Funding Capital expenditure(CAPEX) 2,550.86 1,727.19 823.67 General corporate Purposes (As revised upon finalisation of IPO Expenses) 1,718.26 1,718.26 - Total 9,669.12 8,845.45 823.67 (*) Balance of IPO proceeds as at June 30, 2024 are kept in fixed deposits with banks. 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. The impact of such reclassification/ regrouping is not material to the financial statements. 8 The Statement includes the result for the quarter ended March 31, 2024 which is the balancing figure between the audited figures in respect of the full financial year ended March 31, 2024 and the published unaudited year-to-date figures up to the third quarter of the relevant financial year. 9 The results for the quarter ended June 30, 2024 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). Other Expenses 75950000.00 Re-measurement gains / (losses) on defined benefit plans 200000.00 200000.00 51000.00 0.00