5432422025-10-012025-12-315432422025-04-012025-12-315432422025-10-012025-12-31in-capmkt:OtherExpenses1Member5432422025-04-012025-12-31in-capmkt:OtherExpenses1Member5432422025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543242HEMIPROPNOTLISTEDINE0AJG01018Hemisphere Properties India LimitedMain BoardEquity2025-04-012026-03-312026-01-282026-01-13INRLakhsQuarterlyThird quarterSingle segmentREALITY2026-01-2815:15:002026-01-2816:40:00Declaration of unmodified opinionfalsefalseNot applicable since there was no defaults on loan and debt securities for the quarter ended December 31, 2025.2025-10-012025-12-31UnauditedStandalone25550001321700015772000000897000216060003530002527400048130000-323580000-323580000000-323580000000-323580000-32358000285000000010-0.11-0.1100-0.11-0.11Notes to the financial statement as on December 31, 2025 <BR> 1. The above unaudited financial results for the quarter and nine months ended on 31.12.2025, duly reviewed and recommended by Audit Committee of Company and taken on record by the Board of Directors at their meeting held on 28.01.2026 <BR> <BR> 2. The unaudited financial results for the quarter ended on 31.12.2025 have been subject to limited review by the Statutory Auditor of the Company. <BR> <BR> 3. The financial statements are prepared in compliance with Indian Accounting Standards, "Ind-AS" prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) and SEBI circular dated 5th July 2016. <BR> <BR> 4. The Company is engaged in the business of Real Estate. In the context of Ind AS 108 on ‘Segment Reporting’, the results are considered to constitute a single reportable primary / business segment. <BR> <BR> 5. The provisions for Income Tax/ Deferred Tax is being assessed/ computed by the Company annually and not on quarterly/ half-yearly basis in the Interim Financials (Unaudited Results). <BR> <BR> 6. The Company has floated its Request for Proposal (RFP) document for the sale of land parcels at village Bopkhel, Pune Maharashtra dated 13.12.2024. The e-auction was conducted from 1st to 3rd October 2025; however, no bids were placed. The Company is in consultation for conducting the next round of bidding for monetization. <BR> <BR> 7. During the quarter ended 31 December 2025, the Company has received an amount of Rs 49.64 lakhs from Tata Communications Limited, in respect of a trade receivable for which loss allowance (Expected Credit Loss)/provisions had been recognised in the financial statements for the year ended 31 March 2024. <BR> <BR> The said recovery has been adjusted against that impairment loss on trade receivables and accordingly recognised as a reversal of impairment loss in the Statement of Profit and Loss for the period, in accordance with Ind AS 109 – Financial Instruments. <BR> <BR> 8. Comparative figures have been regrouped / re-casted/ rearranged wherever deemed necessary to confirm to current period classification. <BR> Hemisphere Properties India Limited <BR> Place: New Delhi D Thara <BR> Date: 28.01.2026 (Chairperson & Managing Director) <BR> DIN: 01911714 <BR> 2025-04-012025-12-31UnauditedStandalone73730003421200041585000000340400056678000105800075407000136547000-949620000-949620000000-949620000000-949620000-94962000285000000010-0.33-0.3300-0.33-0.33Other Expenses25274000Other Expenses75407000UnauditedtrueAggarwal and Rampaltrue2027-08-31