INDIANHUME2024-07-012024-09-30 INDIANHUME2024-07-012024-09-30 INDIANHUME2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member INDIANHUME2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member INDIANHUME2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member INDIANHUME2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member INDIANHUME2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member INDIANHUME2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member INDIANHUME2024-09-30 INDIANHUME2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member INDIANHUME2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member INDIANHUME2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member INDIANHUME2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member INDIANHUME2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member INDIANHUME2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member INDIANHUME2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member INDIANHUME2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member INDIANHUME2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member INDIANHUME2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member INDIANHUME2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member INDIANHUME2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member INDIANHUME2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member INDIANHUME2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 504741 INDIANHUME NOTLISTED Indian Hume Pipe Company Limited Equity 2024-04-01 2025-03-31 2024-11-13 2024-11-05 INR Lakhs Half yearly 15:30:00 16:40:00 2024-11-13 2024-11-13 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Standalone 3543738000.00 21988000.00 3565726000.00 271012000.00 0.00 8514000.00 241032000.00 160383000.00 33425000.00 2675150000.00 3389516000.00 176210000.00 0.00 176210000.00 42549000.00 1060000.00 43609000.00 0.00 132601000.00 0.00 0.00 0.00 0.00 132601000.00 -14266000.00 118335000.00 0.00 0.00 105364000.00 2 2.52 2.52 0.00 0.00 2.52 2.52 0.00 0.00 0.00 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 and half year ended September 30, 2024 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on November 13, 2024. The Statutory Auditors of the Company have conducted a 'Limited Review' of the unaudited financial results. 3.The Company has two segments viz., Construction and Real Estate under IND AS 108 Operating Segments : (a) The primary segment is Construction . The margins in the said construction activities in the quarterly results vary based on the nature, type and quantum of project work executed during the quarter. Hence results of a quarter may not be indicative of annual results. (b) The second segment is the Real Estate . The Real Estate activities carried out by the Company are 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. 4.(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 Meters 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 year ended 31-03-2024, 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. 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 Dosti Realty Ltd., on this land. 5.The Company intends to sale one of its Freehold Land, accordingly the management has classified the said land having book value of Rs.102.40 lakhs as 'Asset held for sale', as per Ind AS105. No impairment was recognized on such reclassification, as the fair value (estimated on the recent market prices of similar properties in similar location) less cost to sell, is expected to be higher than the carrying amount.(Note 6 as per outcome). Multi segment 2024-04-01 2024-09-30 Unaudited Standalone 7185116000.00 36682000.00 7221798000.00 645566000.00 0.00 -56433000.00 510999000.00 302175000.00 64583000.00 5155984000.00 6622874000.00 598924000.00 0.00 598924000.00 151100000.00 3657000.00 154757000.00 0.00 444167000.00 0.00 0.00 0.00 0.00 444167000.00 -4358000.00 439809000.00 0.00 0.00 105364000.00 2 8.43 8.43 0.00 0.00 8.43 8.43 0.00 0.00 0.00 Construction expenses 2485476000.00 Manufacturing and other expenses 68096000.00 Other Expenses 121578000.00 Construction expenses 4781403000.00 Manufacturing and other expenses 147334000.00 Other Expenses 227247000.00 1075668000.00 193654000.00 57524000.00 0.00 3423000.00 0.00 0.00 0.00 65309000.00 742538000.00 0.00 282004000.00 1089851000.00 38159000.00 205021000.00 2663300000.00 2080961000.00 0.00 7206161000.00 8551000.00 471405000.00 0.00 199094000.00 7885211000.00 0.00 10266972000.00 20233144000.00 10240000.00 0.00 22906684000.00 105364000.00 8548002000.00 8653366000.00 8653366000.00 7208000.00 172007000.00 360032000.00 539247000.00 69690000.00 0.00 0.00 187937000.00 796874000.00 5962408000.00 5280283000.00 773545000.00 12016236000.00 1332657000.00 55492000.00 52059000.00 0.00 13456444000.00 0.00 0.00 14253318000.00 22906684000.00 Construction 3543738000.00 Real Estate 0.00 Construction 6871459000.00 Real Estate 313657000.00 3543738000.00 7185116000.00 0.00 0.00 3543738000.00 7185116000.00 Construction 336593000.00 Real Estate 0.00 Construction 587447000.00 Real Estate 313652000.00 336593000.00 901099000.00 160383000.00 302175000.00 0.00 0.00 176210000.00 598924000.00 Construction 21237386000.00 Real Estate 1084803000.00 22322189000.00 584495000.00 22906684000.00 Construction 13242331000.00 Real Estate 958928000.00 14201259000.00 52059000.00 14253318000.00 302175000.00 -651837000.00 -2075340000.00 0.00 0.00 0.00 0.00 0.00 0.00 755729000.00 0.00 0.00 0.00 64583000.00 0.00 0.00 0.00 0.00 0.00 0.00 369000.00 28707000.00 0.00 0.00 0.00 -3188000.00 5386000.00 0.00 0.00 -1631568000.00 -1032644000.00 0.00 0.00 0.00 -9860000.00 0.00 -1022784000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3530000.00 237048000.00 712546000.00 1103000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369000.00 31910000.00 0.00 -69477000.00 0.00 440727000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1745000.00 277230000.00 0.00 16664000.00 80010000.00 301833000.00 0.00 0.00 -673992000.00 -1256049000.00 0.00 -1256049000.00 -282293000.00 -1538342000.00 -14266000.00 -4358000.00 0.00 0.00 0.00 0.00