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Composites LimitedMain BoardEquity2025-04-012026-03-312026-04-232026-04-14INRLakhsQuarterlyFourth quarterMulti segment2026-04-2315:30:002026-04-2317:35:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-08-08https://www.hindcompo.com/UploadDocument/DownloadAzure?name=investor-relations/related-party-transaction-policy-A9552EA6-FEDC-4D85-8897-B52AE8AE23E8.pdf&str=131245falsefalseThere is no such event for the quarter and year eneded 31st March, 2026.2026-01-012026-03-31AuditedStandalone10484000004100000105250000041840000098300000-3440000011940000050000031700000283400000917300000135200000013520000042900000-247000001820000001170000000000117000000-237800000-1208000007380000057.927.92007.927.92Notes: <BR> <BR> 1. The above Financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 23rd April, 2026. The statutory auditors of the Company have audited the financial result for the quarter and year ended 31st March, 2026 in terms of Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued their reports with unmodified opinion.The Board of Directors of the Company has recommended the payment of dividend on equity shares of Rs.5/- each @ Rs. 2 per share for the year ended 31st March, 2026. <BR> <BR> 2. Exceptional item for the year ended March 31, 2026 pertains to the impact of New Labour Codes effective November 21, 2025, whereby the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the ‘New Labour Codes'. Under Ind AS 19, changes to employee benefit plans arising from this legislative change constitute to plan amendment, requiring recognition of past service cost immediately in the statement of profit and loss. <BR> <BR> The New Labour Codes has resulted in estimated increase in provision for employee benefits of the Company arising out of past service cost amounting to Rs. 291 lakhs and the same has been recognized as an exceptional item in the current year. The Government of India is in the process of notifying related rules into the New Labour Codes and impact of these will be evaluated and accounted for in ‘accordance with applicable accounting standards in the period in which they are notified. <BR> <BR> 3. * The figures for the current quarter and corresponding quarter of the previous year are the balancing figures between the audited figures for the full financial year and unaudited published year to date figures upto the third quarter. <BR> <BR> 4. Previous periods' figures have been rearranged / regrouped wherever considered necessary to conform to the presentation of the current period. All figures of financial results have been rounded off to nearest lakhs rupees.2025-04-012026-03-31AuditedStandalone3750100000410000037542000001576000000297700000-8790000046800000028000001198000009418000003318200000436000000-29100000406900000137800000-420000009580000003111000000000311100000326400000637500000738000005919260000021.0621.060021.0621.06Other Expenses283400000Other Expenses9418000001442500000000790000000097205000000225000003200000974620000006790000011264500000209000000340600000635300000171000004000000310000001035000001131500000043100000138360000000126481000007380000011400200000114740000001147400000000007800000780000037500000522000000085000005758000000812000004358000005170000001910000053610000031800000210000009400000059830000000117410000012648100000Other non-current financial assets3200000Right of use - Lease58100000Other non-current assets9800000Other current financial assets103500000Other current assets43100000Lease Liabilities7800000Other non-current liabilities8500000Lease Liabilities9000000Other current financial liabilities10100000Other current liabilities31800000Composite Products867900000Investment127500000Trading in Commodity53000000Composite Products3150400000Investment396300000Trading in Commodity203400000104840000037501000000010484000003750100000Composite Products127500000Investment62200000Trading in Commodity1800000Composite Products402900000Investment221100000Trading in Commodity4000000191500000628000000500000280000055800000218300000135200000406900000Composite Products1280000000Investment10868500000Trading in Commodity942000001224270000040540000012648100000Composite Products584800000Investment426800000Trading in Commodity340000010150000001591000001174100000The break up of Other Unallocable Expenditure net off Unallocable income is given hereunder : <BR> <BR> (Rs. in Lakhs) (Rs. in Lakhs) <BR> Quarter 31.03.26 Year ended 31.03.26 <BR> Unallocable Expenses = 599 1933 <BR> Exceptional Items = - 291 <BR> Less : Other Income = 41 41 <BR> <BR> __________________________________________________________________ <BR> <BR> Other Unallocable Expenditure <BR> net off Unallocable income = 558 2183 <BR> __________________________________________________­­­________________2800000-93900000-1227000000-8200000-3500000900000-125000000118000000970000001198000000520000085000001700000-11000000190000003739000000856000000-889000001100000-6000000-477200000-70300000190000000395300000132700000021130000000205430000022119000000000200000222700000000000000000040000000125000000000000-295100000000000000300000840000029500000280000000-41000000-1248000000-12480000016590000041100000Items that will not be reclassified to profit or loss-223200000-223200000Items that will not be reclassified to profit or loss432700000432700000-3180000067900000Items that will be reclassified to profit or loss-54400000-54400000Items that will be reclassified to profit or loss-45100000-45100000-8000000-6700000-237800000326400000Hindustan Composites Ltd.******Varunn Mody******promoter/promoter groupAny other transactionRent Paid3240000Rent Paid - approved by the Audit Committee Rs. 32.40 Lakh p.a.1485000001) Amount of Rs. 14.85 Lakh represents rent paid; Value of the related party transaction as approved by the Audit Committee was Rs. 32.40 Lakh p.a. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Pallawi Resources Private Limited******promoter/promoter groupAny other transactionRent Paid396000Rent Paid - approved by the Audit Committee Rs. 3.96 Lakh p.a. + applicable rates of GST (for a period of 3 years)234000001) Amount of Rs. 2.34 Lakh represent Rent Paid including GST; Value of the Related Party Transaction as approved by the Audit Committee was Rs. 3.96 Lakh p.a. (plus applicable rates of GST). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Pallawi Resources Private Limited******promoter/promoter groupAny other transactionRent Paid8400000Rent Paid - approved by the Audit Committee Rs. 84.00 Lakh p.a. + applicable rates of GST (for a period of 3 years)4956000001) Amount of Rs. 49.56 Lakh represent Rent Paid including GST; Value of the Related Party Transaction as approved by the Audit Committee was Rs. 84.00 Lakh p.a. (plus applicable rates of GST). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Mr. Varunn Mody******promoter/promoter groupRemuneration11200000Salaries and other employee benefits- Rs. 112.00 Lakh pa + Perquisites5615000001) Value of the Related Party Transaction as approved by the Audit Committee and Board of Directors was Rs. 112.00 Lakh p.a. plus Perquisites represents Salaries and other employee benefits. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Mrs. Shashi Mody******Promoter / Prmoter GroupRemuneration1760000Salaries and other employee benefits- Rs. 17.60 pa Lakh + Perquisites1434000001) Mrs. Shashi Mody is a Significant Beneficial Owner. 2) Value of the Related Party Transaction as approved by the Audit Committee and Board of Directors was Rs. 17.60 Lakh p.a. plus Perquisites represents Salaries and other employee benefits. 3) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Compo Advics (India) Pvt. Ltd.******Joint venturePurchase of goods or services50000000As approved by Board and Audit Committee, Rs. 500.00 Lakh p.a. (for a period of 10 years)96700016460000170120001) Purchase of goods and services represents Purchase of Raw Material of Rs. 9.67 Lakh (including GST); Value of the related party transaction was approved by the Board and Audit Committee upto Rs. 500.00 Lakh p.a. (for a period of 10 Years). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Compo Advics (India) Pvt. Ltd.******Joint ventureSale of goods or services50000000As approved by Board and and Audit Committee, Rs. 500.00 Lakh p.a. (for a period of 10 years)2853000001) Sale of goods and services represents Sale of Raw Material of Rs. 28.53 Lakh (including GST); Value of the related party transaction was approved by the Board and Audit Committee upto Rs. 500.00 Lakh p.a. (for a period of 10 Years). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Compo Advics (India) Pvt. Ltd.******Joint ventureAny other transactionReimbursement of CouponsAs approved by board of Directors1053000001) Reimbursement Coupon of Rs. 10.53 Lakh (including GST). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Mode Enterprises LLP******Promoter/promoter groupPurchase of goods or services3000000As approved by Audit Committee & Board for Rs. 30.00 Lakh p.a. (for a period of 3 years)945000001) Amount of Rs. 9.45 Lakh represents the charges paid by the Company for availing servcies from Mode Enterprises LLP ; Value of the related party transaction as approved by the Audit Committee & Board of Directors is Rs. 30 Lakh p.a. for a period of 3 years. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Mrs. Sakshi Mody******Promoter/promoter groupAny other transactionProfessional Fees3000000As approved by Audit Committee & Board of Directors for Rs.30.00 Lakh p.a. (for a period of 3 years)1770000001) The amount of Rs. 17.70 Lakh represent amount paid by the Company to Mrs. Sakshi Mody, for aviling various services; Value of the related party transaction as approved by the Audit Committee & Board of Directors is Rs. 30 Lakh per annum for a period of 3 years. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Pallawi Resources Private Limited******promoter/promoter groupInterest receivedAs approved by Audit Committee & Board of Directors1191000121800001) Interest received on ICD given interest rate of at 9% for 5 years. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Alipore Consultants LLP******promoter/promoter groupAny other transactionProfessional Fees1500000As approved by Audit Committee & Board of Directors for Rs.15.00 Lakh p.a. (for a period of 2 years)750000001) Availing of consultancy and advisory services. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******J.L. Morison (India) Ltd.******promoter/promoter groupAny other transactionReimbursement of ExpensesAs approved by Audit Committee & Board of Directors Apportionment of electricity bill and raising a monthly debit note of 40% of electricity bill payable by J. L. Morison (India) Limited387000001) Apportionment of electricity bill, to be rasied by the BEST, by raising a monthly debit note of 40% of electricity bill payable by J. L. Morison (India) Limited. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Mr. Varunn Mody******promoter/promoter groupAny other transactionRent Deposit660000As per Rent Agreement66000066000001) Value of Rs. 6.60 Lakh represents rent deposit as per Rent Agreement which was received back upon termination of the Leave and Licence Agreement. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Pallawi Resources Private Limited******promoter/promoter groupInter-corporate deposit50000000Inter Corporate Deposits As approved by Audit Committee & Board of Directors750000030000000225000001) Amount of Rs. 75.00 Lakhs represent Inter Corporate Deposit received back during the half year and Rs. 225.00 Lakhs represents Inter Corporate Deposit receivables; Value of the related party transaction as approved by the Audit Committee abd Board was Rs. 500.00 Lakhs. 2) Related Party Transactions that are required to be approved by any other Committee/Board of Directors are routed through such other Committee/Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Compo Advics (India) Pvt. Ltd.******Joint ventureAny other transactionRoyalty ReceivedAs approved by the Board of Directors 1% of Net Sales436000001) Value of the related party transaction of Rs. 4.36 Lakhs represents royalty received and was approved by the board- 1% of Net Sales. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Mrs. Monica Sarin******Relative of Non-Executive DirectorAny other transactionConsultancy charges Paid1800000As approved by Audit Committee & Board of Directors for Rs.18.00 Lakh p.a. (for a period of 2 years)900000001) Amount of Rs. 9.00 Lakhs represents consultancy charges paid to Mrs. Monica Sarin. 2) Related Party Transactions that are required to be approved by any other Committee/Board of Directors are routed through such other Committee/Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******Mr. Varunn Mody******promoter/promoter groupPurchase of fixed assets45000000As approved by Audit Committee & Board of Directors consideration of not exceeding Rs. 450.00 Lakhs42500000001) Purchase of propery for a consideration not exceeding Rs. 450.00 Lakhs. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.Hindustan Composites Ltd.******J.L. Morison (India) Ltd.******promoter/promoter groupAny other transactionSale of Investments25000000Transfer of Investments as approved by Audit Committee & Board of Directors25000000001) Transfer of Investments held in the name of Company to JLM for a consideration of Rs. 250.00 Lakhs. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.100636000AuditedtrueLodha & Co. LLPtrue2027-03-31