5047412025-10-012025-12-315047412025-12-315047412025-04-012025-12-315047412025-10-012025-12-31in-capmkt:OtherExpenses1Member5047412025-10-012025-12-31in-capmkt:OtherExpenses2Member5047412025-10-012025-12-31in-capmkt:OtherExpenses3Member5047412025-04-012025-12-31in-capmkt:OtherExpenses1Member5047412025-04-012025-12-31in-capmkt:OtherExpenses2Member5047412025-04-012025-12-31in-capmkt:OtherExpenses3Member5047412025-10-012025-12-31in-capmkt:ReportableSegments1Member5047412025-10-012025-12-31in-capmkt:ReportableSegments2Member5047412025-10-012025-12-31in-capmkt:ReportableSegments3Member5047412025-04-012025-12-31in-capmkt:ReportableSegments1Member5047412025-04-012025-12-31in-capmkt:ReportableSegments2Member5047412025-04-012025-12-31in-capmkt:ReportableSegments3Member5047412025-10-012025-12-31in-capmkt:ReportableSegments1Member5047412025-10-012025-12-31in-capmkt:ReportableSegments2Member5047412025-10-012025-12-31in-capmkt:ReportableSegments3Member5047412025-04-012025-12-31in-capmkt:ReportableSegments1Member5047412025-04-012025-12-31in-capmkt:ReportableSegments2Member5047412025-04-012025-12-31in-capmkt:ReportableSegments3Member5047412025-10-012025-12-31in-capmkt:ReportableSegments1Member5047412025-12-31in-capmkt:ReportableSegments1Member5047412025-10-012025-12-31in-capmkt:ReportableSegments2Member5047412025-12-31in-capmkt:ReportableSegments2Member5047412025-10-012025-12-31in-capmkt:ReportableSegments3Member5047412025-12-31in-capmkt:ReportableSegments3Member5047412025-10-012025-12-31in-capmkt:ReportableSegments1Member5047412025-12-31in-capmkt:ReportableSegments1Member5047412025-10-012025-12-31in-capmkt:ReportableSegments2Member5047412025-12-31in-capmkt:ReportableSegments2Member5047412025-10-012025-12-31in-capmkt:ReportableSegments3Member5047412025-12-31in-capmkt:ReportableSegments3Member5047412025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15047412025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25047412025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15047412025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares504741INDIANHUMENOTLISTEDINE323C01030THE INDIAN HUME PIPE COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-01-30INRLakhsQuarterlyThird quarterMulti segment2026-02-1215:30:002026-02-1216:45:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone28205690001047980002925367000407997000018450002646820001176370005057800019248020002767541000157826000643335000801161000188581000-2563000186018000061514300000006151430005133000620276000105364000211.6711.670011.6711.670001) 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 nine months ended December 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on February 12, 2026. 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 nine months ended December 31, 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 INR 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 INR 3136.57 lakhs is included in “Stock-in-trade” under current assets. <BR> <BR> 5) Exceptional Items: <BR> <BR> a) During the quarter and nine months ended December 31, 2025, the Company has sold its freehold land situated at Azamabad Industrial Area, Hyderabad, Telangana admeasuring about 15310.80 Sq. mtrs. to M/s. ASBL Private Limited (formerly known as M/s. Ashoka Builders India Private Limited) for consideration of INR 17395.99 lakhs resulting in a net gain of INR 6433.35 lakhs shown as "Exceptional Item". Further, tax on such gain amounting to INR 1471.95 lakhs is included in the current tax for the quarter and nine months ended December 31, 2025. <BR> <BR> b) 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 Limited for consideration of INR 55900 lakhs resulting in a net gain of INR 54522.05 lakhs shown as "Exceptional Item". Further, tax on such gain amounting to INR 7734.23 lakhs is included in the current tax for the year ended March 31, 2025. <BR> <BR> 6) Pursuant to the notification issued by the Ministry of Labour and Employment, the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”) became effective from November 21, 2025. The Company has assessed its employee benefit obligations in accordance with the revised definition of wages derived on the basis of actuarial valuation. Accordingly, an incremental liability on account of past service cost in accordance with Ind AS 19 – Employee Benefits amounting to INR 45.02 lakhs has been charged to the Profit and Loss Account for the quarter and nine months ended December 31, 2025. The Company continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. <BR> <BR> 7) Figures for the previous periods/year have been regrouped/re-classified to conform to the classification of the current period/year.2025-04-012025-12-31UnauditedStandalone9542708000338955000988166300012863070000-87929000852889000358607000145680000641737100089729250009087380006433350001552073000385561000-147620003707990000118127400000001181274000-193840001161890000105364000222.4222.420022.4222.42000Construction expense1681739000Manufactuiring and other expense135763000Other expense107300000Construction expense5676603000Manufactuiring and other expense405877000Other expense334891000Construction2820569000Real Estate0Exceptional Items0Construction9542708000Real Estate0Exceptional Items02820569000954270800028205690009542708000Construction277908000Real Estate-2445000Exceptional Items643335000Construction1269790000Real Estate-2445000Exceptional Items6433350009187980001910680000117637000358607000008011610001552073000Construction21943885000Real Estate1432104000Exceptional Items023375989000465036000028026349000Construction11299405000Real Estate2051876000Exceptional Items0133512810005205900013403340000Remeasurement of defined benefit plans8464000Equity instruments through other comprehensive income-4920007972000Remeasurement of defined benefit plans-17334000Equity instruments through other comprehensive income-5923000-232570002839000-3873000005133000-19384000