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HUME PIPE COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312025-11-102025-10-31INRLakhsQuarterlySecond quarterMulti segment2025-11-1016:00:002025-11-1017:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-12https://indianhumepipe.com/wp-content/uploads/2025/03/Related_party_Policy.pdffalsefalseThe Company has not defaulted for paying any working capital loans and has not issued any Debt Securities.2025-07-012025-09-30UnauditedStandalone364783600011544300037632790003944420000-4618800031165800012158500049169000247244400033031100004601690000460169000120712000-747600011323600003469330000000346933000-2320400032372900010536400026.596.59006.596.590001.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. <BR> <BR> 2.The unaudited financial results for the quarter and half year ended September 30, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on November 10, 2025. The Statutory Auditors of the Company have conducted a "Limited Review" of the unaudited financial results. <BR> <BR> 3.The Company has two segments viz., "Construction" and "Real Estate" under IND AS 108 "Operating Segments": <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 4.In the corresponding half year ended September 30, 2024 of the previous year, in pursuance of compulsory acquisition of Company's land by Pune Municipal Corporation (PMC) as per development plan, the Company has transferred part of its land situated at Sinhagad Road, Vadgaon, Pune admeasuring around 11921.59 Sq. mtrs. 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) admeasuring 23843.18 Square Meter and accordingly, revenue of Rs.3136.57 lakhs, measured on the basis of ready reckoner value of land transferred, is considered as fair value of consideration. The TDR receivable on transfer of land and valued at Rs.3136.57 lakhs is included in “Stock-in-trade” under current assets. <BR> <BR> <BR> 5.During the previous year ended March 31, 2025, the Company has sold its freehold land in Yelhanka, Bengaluru admeasuring about 40875.668 Sq. mtrs. to M/s. Godrej SSPDL Green Acres LLP, a subsidiary of Godrej Properties Ltd. for consideration of Rs.55900 lakhs resulting in a net gain of Rs.54522.05 lakhs shown as "Exceptional Item". Further, tax on such gain amounting to Rs.7734.23 lakhs is included in the current tax for the year ended March 31, 2025. <BR> <BR> <BR> 6.Figures for the previous periods/year have been regrouped/re-classified to conform to the classification of the current period/year. <BR> 2025-04-012025-09-30UnauditedStandalone672213900023415700069562960008783100000-8977400058820700024097000095102000449256900062053840007509120000750912000196980000-1219900018478100005661310000000566131000-24517000541614000105364000210.7510.750010.7510.75000Construction expenses2224396000Manufacturing and other expenses125965000Other expenses122083000Construction expenses3994864000Manufacturing and other expenses270114000Other 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