HIL2024-07-012024-09-30 HIL2024-07-012024-09-30 HIL2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member HIL2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member HIL2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 509675 HIL NOTLISTED HIL Limited Equity 2024-04-01 2025-03-31 2024-11-07 2024-10-23 INR Lakhs Half yearly 17:00:00 18:10:00 2024-11-07 2024-11-07 true Cash Flow Indirect Not applicable Single segment Building Segment 2024-07-01 2024-09-30 Unaudited Standalone 4812100000.00 172600000.00 4984700000.00 2554000000.00 467900000.00 -85300000.00 537000000.00 62100000.00 168500000.00 1411600000.00 5115800000.00 -131100000.00 818900000.00 687800000.00 96300000.00 -9700000.00 86600000.00 0.00 601200000.00 0.00 0.00 0.00 0.00 601200000.00 -100000.00 601100000.00 0.00 0.00 75700000.00 10 79.73 79.73 0.00 0.00 79.73 79.73 Notes: 1.The financial results of HIL Limited ( the Company ) have been prepared in accordance with Indian Accounting Standards ( Ind AS ) prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2.The above results for the quarter and half year ended 30 September 2024 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 07 November 2024. The statutory auditors have expressed an unmodified review opinion on these results. 3.Where financial results contain both consolidated and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information has been presented in the consolidated financial results. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 12563600000.00 237300000.00 12800900000.00 6187400000.00 1004200000.00 556800000.00 1103500000.00 122100000.00 336600000.00 3042000000.00 12352600000.00 448300000.00 818900000.00 1267200000.00 263400000.00 -23300000.00 240100000.00 0.00 1027100000.00 0.00 0.00 0.00 0.00 1027100000.00 -100000.00 1027000000.00 0.00 0.00 75700000.00 10 136.20 136.20 0.00 0.00 136.20 136.20 Other Expenses 1411600000.00 Other Expenses 3042000000.00 6294600000.00 649800000.00 189600000.00 74700000.00 229800000.00 19700000.00 0.00 0.00 4342600000.00 2300000.00 1265600000.00 150300000.00 5760800000.00 0.00 166900000.00 13385900000.00 3402800000.00 0.00 2016400000.00 198100000.00 9200000.00 0.00 247700000.00 2471400000.00 0.00 546900000.00 6421100000.00 0.00 0.00 19807000000.00 75700000.00 12709600000.00 12785300000.00 12785300000.00 331600000.00 0.00 127300000.00 458900000.00 127700000.00 289600000.00 0.00 0.00 876200000.00 2315000000.00 2198600000.00 1086500000.00 5600100000.00 233300000.00 131700000.00 180400000.00 0.00 6145500000.00 0.00 0.00 7021700000.00 19807000000.00 4.Certain assets of the Company classified under Assets held for sale category have been sold during the year ended 31 March 2024. Further, the Company has sold a land during the quarter and half year ended 30 September 2024. Profit arising on such sale amounting to INR 3721 Lakhs and INR 8189 Lakhs for the year ended 31 March 2024 and for the quarter and half year ended 30 September 2024 respectively, is presented as an exceptional item in the above results. 5.On 11 March 2024, the Company had entered into a Share subscription and purchase agreement (SSPA) (as amended) with Crestia Polytech Private Limited (Crestia) for subscription and purchase of the shares of Crestia. Pursuant to the SSPA, Crestia entered into Share purchase agreements (SPAs) with the respective shareholders of Topline Industries Private Limited, Aditya Polytechnic Private Limited, Prabhu Sainath Polymers Private Limited (formerly known as Sainath Polymers) and Aditya Poly Industries Private Limited (formerly known as Aditya Industries) (Crestia and other entities as mentioned here are together referred to as the Group entities). Post completion of the agreed closing conditions, the Company obtained control over the Group entities and consolidated in its books of account effective 05 April 2024. The Company has made investment of INR 16,046 lakhs in the Group entities as on 30 September 2024 out of which INR 11,052 lakhs has been paid to shareholders of group entities as purchase consideration. 6.The Company along with the respective shareholders of the Group entities, the seller, is currently in the process of completing its determination of working capital balances taken over by the Company as part of the acquisition. Pending such determination and other adjustments as envisaged in the SSPA and SPAs, the Company has carried out a preliminary purchase price allocation between goodwill, tangible assets, intangible assets and other working capital balances taken over. These initial estimates will be finalised over period not exceeding twelve-month period as allowed under Ind AS 122100000.00 740000000.00 -669700000.00 0.00 7900000.00 0.00 0.00 -6300000.00 0.00 -180000000.00 0.00 -1400000.00 0.00 336600000.00 2200000.00 -13200000.00 0.00 -42200000.00 0.00 -62700000.00 0.00 53900000.00 20400000.00 95800000.00 0.00 -853100000.00 0.00 -6800000.00 0.00 -564300000.00 702900000.00 0.00 0.00 0.00 72300000.00 0.00 630600000.00 0.00 1604600000.00 3189600000.00 2164900000.00 0.00 0.00 0.00 0.00 0.00 553300000.00 739200000.00 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 0.00 0.00 34300000.00 0.00 38700000.00 0.00 -321000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 436300000.00 933400000.00 20100000.00 0.00 169600000.00 109300000.00 0.00 0.00 -796100000.00 -486500000.00 0.00 -486500000.00 684600000.00 198100000.00 -100000.00 -100000.00 0.00 0.00 0.00 0.00