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INDIAN HUME PIPE COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312026-05-142026-05-06INRLakhsQuarterlyFourth quarterMulti segment2026-05-1415:30:002026-05-1417:00:00trueCash 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 the Company has not issued any Debt Securities.2026-01-012026-03-31AuditedStandalone351297500010925500036222300003510350000684940002946840001155800005213500024155710003297499000324731000032473100048681000462180009489900002298320000000229832000-924300022058900010536400024.374.37004.374.370001) 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 financial results for the quarter and year ended March 31, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on May 14, 2026. <BR> <BR> 3) The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the respective financial years. <BR> <BR> 4) 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> 5) During the previous year ended March 31, 2025, 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> 6) Exceptional Items: <BR> <BR> a) During the previous quarter ended December 31, 2025 and year ended March 31, 2026, 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 1619.15 lakhs is included in the current tax for the quarter ended December 31, 2025 and year ended March 31, 2026. <BR> <BR> b) During the previous quarter and 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 quarter and year ended March 31, 2025. <BR> <BR> 7) The Company intends to sale some of its Freehold Land and land held as investment property. Accordingly, these lands having book value of INR 43.42 lakhs are classified as "Asset held for sale", as per Ind AS 105. No impairment was recognized on such reclassification, as the fair value (estimated on the recent market prices of similar properties in similar location) less cost to sell, is expected to be higher than the book value. <BR> <BR> 8) The Board of Directors at their meeting held on May 14, 2026 have recommended total dividend of INR 5 (Rupees Five only) per equity share of face value of INR 2 each (250%); which comprises of normal dividend of INR 2 (Rupees Two only) per equity share of face value of INR 2 each (100%) and a Special Dividend of INR 3 (Rupees Three only) per equity share of face value of INR 2 each (150%) on account of 100th Anniversary of the Company for the financial year ended March 31, 2026, subject to the approval of Shareholders at the ensuing 100th Annual General Meeting of the Company. <BR> <BR> 9) Figures for the previous periods/year have been regrouped/re-classified to conform to the classification of the current period/year. <BR> 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