HSCL2024-10-012024-12-31 HSCL2024-10-012024-12-31 HSCL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member HSCL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member HSCL2024-12-31 HSCL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member HSCL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member HSCL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member HSCL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member HSCL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member HSCL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member HSCL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member HSCL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member HSCL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member HSCL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member HSCL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500184 HSCL NA Himadri Speciality Chemical Limited Equity 2024-04-01 2025-03-31 2025-01-13 2025-01-06 INR Crores Third quarter 16:30:00 17:50:00 2025-01-13 2025-01-13 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Standalone 11318100000.00 116700000.00 11434800000.00 7807900000.00 0.00 -175400000.00 313900000.00 117100000.00 125000000.00 1188400000.00 9376900000.00 2057900000.00 0.00 2057900000.00 359500000.00 279000000.00 638500000.00 0.00 1419400000.00 0.00 0.00 0.00 0.00 1419400000.00 128300000.00 1547700000.00 0.00 0.00 493700000.00 1 2.87 2.84 0.00 0.00 2.87 2.84 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 13 January 2025. A Limited Review of these standalone financial results for the quarter and nine months ended 31 December 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 4.01 crores for the quarter ended 31 December 2024, Rs (4.90) crores for the quarter ended 30 September 2024, Rs (3.71) crores for the quarter ended 31 December 2023, Rs (5.20) crores for the nine months ended 31 December 2024, Rs (9.04) crores for the nine months ended 31 December 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 Rs 1.74 crores for the quarter ended 31 December 2024, Re 0.13 crore for the quarter ended 30 September 2024, Re 0.52 crore for the quarter ended 31 December 2023, Rs 1.87 crores for the nine months ended 31 December 2024, Rs 2.63 crores for the nine months ended 31 December 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.During the quarter ended 30 June 2024, 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. During the quarter ended 31 December 2024, the Company upon receipt of balance 75% of the issue price (i.e., Rs 237 per warrant) for 25,000 warrants, has allotted equal no. of fully paid-up equity shares against conversion of said warrants exercised by the warrant holder. As a result of such allotment, the paid-up equity share capital of the Company has increased from 493,656,224 equity shares to 493,681,224 equity shares of face value of Re 1 each. For the remaining 10,758,000 warrants, the respective allottees have not yet exercised their option for conversion of the warrants into equity shares and accordingly, balance 75% money towards such remaining warrants is yet to be received. The last day for exercising the option for conversion of the warrants into equity shares of the Company is 13 November 2025, being 18 months from the date of allotment of warrants i.e., 14 May 2024. 5. Pursuant to amendment in The Finance Act, 2024, resulting in withdrawal of indexation benefit on long term capital gain & consequential change in capital gain tax rate, the Company has written back deferred tax liability amounting to Rs 13.81 crores. It has been recorded under tax expense under other comprehensive income in the standalone financial results for the quarter and nine months ended 31 December 2024. 6. Earnings per share is not annualised for the quarter ended 31 December 2024, 30 September 2024, 31 December 2023, nine months ended 31 December 2024 and 31 December 2023. Multi segment 2024-04-01 2024-12-31 Unaudited Standalone 34667900000.00 375300000.00 35043200000.00 24445100000.00 0.00 -370800000.00 940700000.00 358600000.00 373600000.00 3487500000.00 29234700000.00 5808500000.00 0.00 5808500000.00 1014600000.00 795600000.00 1810200000.00 0.00 3998300000.00 0.00 0.00 0.00 0.00 3998300000.00 180000000.00 4178300000.00 0.00 0.00 493700000.00 1 8.10 8.04 0.00 0.00 8.10 8.04 Other Expenses 1188400000.00 Other Expenses 3487500000.00 Carbon Materials and chemicals 11256500000.00 Power 280500000.00 Carbon Materials and chemicals 34491700000.00 Power 797500000.00 11537000000.00 35289200000.00 218900000.00 621300000.00 11318100000.00 34667900000.00 Carbon Materials and chemicals 1846500000.00 Power 251900000.00 Carbon Materials and chemicals 5029100000.00 Power 710700000.00 2098400000.00 5739800000.00 117100000.00 358600000.00 -76600000.00 Other unallocable expenses net of unallocable income includes other income and foreign exchange loss/ (gain) (net), fully unallocable -427300000.00 2057900000.00 5808500000.00 Carbon Materials and chemicals 31928300000.00 Power 1029300000.00 32957600000.00 12825900000.00 45783500000.00 Carbon Materials and chemicals 3253500000.00 Power 5300000.00 3258800000.00 7628800000.00 10887600000.00 -11600000.00 48900000.00 -139900000.00 -131100000.00 0.00 0.00