HIRECT2026-01-012026-03-31HIRECT2026-03-31HIRECT2025-03-31HIRECT2025-04-012026-03-31HIRECT2026-01-012026-03-31in-capmkt:OtherExpenses1MemberHIRECT2025-04-012026-03-31in-capmkt:OtherExpenses1MemberHIRECT2026-03-31OtherNoncurrentFinancialAssetsDomain1HIRECT2026-03-31OtherNoncurrentFinancialAssetsDomain2HIRECT2026-03-31OtherNoncurrentAssetsDomain1HIRECT2026-03-31OtherCurrentFinancialAssetsDomain1HIRECT2026-03-31OtherCurrentAssetsDomain1HIRECT2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1HIRECT2026-03-31OtherNoncurrentFinancialLiabilitiesDomain2HIRECT2026-03-31OtherCurrentFinancialLiabilitiesDomain1HIRECT2026-03-31OtherCurrentLiabilitiesDomain1HIRECT2026-03-31OtherCurrentLiabilitiesDomain2HIRECT2026-01-012026-03-31in-capmkt:ReportableSegments1MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments2MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments3MemberHIRECT2025-04-012026-03-31in-capmkt:ReportableSegments1MemberHIRECT2025-04-012026-03-31in-capmkt:ReportableSegments2MemberHIRECT2025-04-012026-03-31in-capmkt:ReportableSegments3MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments1MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments2MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments3MemberHIRECT2025-04-012026-03-31in-capmkt:ReportableSegments1MemberHIRECT2025-04-012026-03-31in-capmkt:ReportableSegments2MemberHIRECT2025-04-012026-03-31in-capmkt:ReportableSegments3MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments1MemberHIRECT2026-03-31in-capmkt:ReportableSegments1MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments2MemberHIRECT2026-03-31in-capmkt:ReportableSegments2MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments3MemberHIRECT2026-03-31in-capmkt:ReportableSegments3MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments1MemberHIRECT2026-03-31in-capmkt:ReportableSegments1MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments2MemberHIRECT2026-03-31in-capmkt:ReportableSegments2MemberHIRECT2026-01-012026-03-31in-capmkt:ReportableSegments3MemberHIRECT2026-03-31in-capmkt:ReportableSegments3MemberHIRECT2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1HIRECT2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1HIRECT2026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1HIRECT2025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1HIRECT2026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares504036HIRECTNOTLISTEDINE835D01023Hind Rectifiers LimitedMain BoardEquity2025-04-012026-03-312026-05-162026-05-13INRMillionsQuarterlyFourth quarterMulti segment2026-05-1611:30:002026-05-1614:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated279815000010840000280899000020496900000386500003923100004086000038540000233290000279334000015650000-719000084600001093000013420000243500000-158900000000-158900002310000-1358000045050000-6094000046790000-603700006874000021.521.51001.521.511.The above results have been recommended by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on 16th May, 2026. The Statutory Auditors have carried out the audit of the financial results for the quarter and year ended 31st March, 2026 under Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulation, 2015. <BR> <BR> 2. The above results, published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, have been prepared in accordance with Indian Accounting Standards (IND AS) notified under section 133 of the Companies Act, 2013 read with relevant rules thereunder and other accounting principles generally accepted in India along with guidelines issued by the Securities and Exchange Board of India (SEBI). <BR> <BR> 3. A company with the name ELVENTIVE FRANCE SAS (formerly BELINK HIRECT SAS) was incorporated on September 30, 2025 as a subsidiary of Hind Rectifiers Limited. Effective date of takeover of business is October 1, 2025. <BR> <BR> 4.Pursuant to the shareholders special resolution dated July 29 2025 under Sections 42 and 62(1)(c) of the Companies Act, 2013 and SEBI (ICDR) Regulations, 2018 (Chapter V/Reg. 160(b)), the Company approved a preferential issue of up to 200000 convertible warrants at 1,368.23 per warrant (1 1 conversion into equity shares of face value 2 each), aggregating 273646,000. During the period, 25 Percent of the consideration (68411500) was received; pending allotment/exercise, this amount is presented under Other equity Money received against share warrants. The funds received have not been utilised as on 31st March 2026 and parked in fixed deposits for Rs. 68000000. <BR> <BR> 5.During the period, pursuant to the enactment of the New Labour Codes by the Government of India, effective 21 November 2025, the Company has reassessed its employee benefit obligations in accordance with Ind AS 19 – Employee Benefits. <BR> Accordingly, the Company has recognised a one-time increase in employee benefit provision amounting to 19.96 million, representing past service cost, which has been recognised in the Statement of Profit and Loss for the period and disclosed as an exceptional item. <BR> <BR> 6.Pursuant to section 115BAA of the Income Tax Act, 1961, the Company has opted for the concessional effective tax rate of 25.168 Percent (inclusive of applicable surcharge and cess) from F.Y.2025-26 (A.Y.2026-27). <BR> Consequently, the Company has computed it's current tax liability and deferred tax assets for the quarter based on the reduced tax rate as prescribed under Section 115BAA. Accordingly, the MAT Credit Entitlement recognized in the earlier periods has been reversed and written off during the current period amounting to Rs. 0.11 million. <BR> <BR> 7.During the year, the Company allotted 17183807 bonus equity shares in the ratio of 1 1 on 27 March 2026, by capitalisation of Securities Premium. Consequently, the paid-up equity share capital increased from 17183807 equity shares to 34367614 equity shares. The bonus issue had no impact on the net worth of the Company. Earnings per share for all periods presented have been adjusted in accordance with Ind AS 33 Earnings per Share wherever applicable. <BR> <BR> 8.The Board of Directors have recommended a dividend of Rs.1.40 Per equity share of Rs. 2 each (Previous year Rs. 2 Per equity share of Rs. 2 each). The same is subject to the approval of members of the company in the ensuing Annual General Meeting. <BR> <BR> 9.The figures for the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial years and the published year to date figures up to the third quarter of the respective financial years. <BR> <BR> 10.The figures for the corresponding previous periods have been regrouped / restated, wherever necessary to conform with the current period's classification. <BR> <BR> FOR HIND RECTIFIERS LIMITED <BR> <BR> SURAMYA NEVATIA <BR> CHAIRMAN & MANAGING DIRECTOR <BR> DIN 06703910 <BR> <BR> Place : MUMBAI <BR> Dated: May 16, 20262025-04-012026-03-31AuditedConsolidated9991250000164600001000771000074439900000-8393000011204500001598000001383400006699900009448640000559070000-199600005391100001317300002141000015314000003859700000000385970000-3720000382250000450080000-6411000044572000063470000687400002201698000013.6813.630013.6813.63Other Expenses233290000Other Expenses66999000017152100003299000000172650000712200000012800000013926000014054000003373000021663400001491080000024642300003914000010690000500001451900002659300000271630000442201000032340000066206900006874000020169800002085720000-27660000205806000032504000000061960000387000000166130000461200005992500002042080000290700001159880000118895000021932000034503500003207500001804000001188000003963380000456263000066206900001.The above results have been recommended by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on 16th May, 2026. The Statutory Auditors have carried out the audit of the financial results for the quarter and year ended 31st March, 2026 under Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulation, 2015. <BR> <BR> 2. The above results, published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, have been prepared in accordance with Indian Accounting Standards (IND AS) notified under section 133 of the Companies Act, 2013 read with relevant rules thereunder and other accounting principles generally accepted in India along with guidelines issued by the Securities and Exchange Board of India (SEBI). <BR> <BR> 3. A company with the name ELVENTIVE FRANCE SAS (formerly BELINK HIRECT SAS) was incorporated on September 30, 2025 as a subsidiary of Hind Rectifiers Limited. Effective date of takeover of business is October 1, 2025. <BR> <BR> 4.Pursuant to the shareholders special resolution dated July 29 2025 under Sections 42 and 62(1)(c) of the Companies Act, 2013 and SEBI (ICDR) Regulations, 2018 (Chapter V/Reg. 160(b)), the Company approved a preferential issue of up to 200000 convertible warrants at 1,368.23 per warrant (1 1 conversion into equity shares of face value 2 each), aggregating 273646,000. During the period, 25 Percent of the consideration (68411500) was received; pending allotment/exercise, this amount is presented under Other equity Money received against share warrants. The funds received have not been utilised as on 31st March 2026 and parked in fixed deposits for Rs. 68000000. <BR> <BR> 5.During the period, pursuant to the enactment of the New Labour Codes by the Government of India, effective 21 November 2025, the Company has reassessed its employee benefit obligations in accordance with Ind AS 19 – Employee Benefits. <BR> Accordingly, the Company has recognised a one-time increase in employee benefit provision amounting to 19.96 million, representing past service cost, which has been recognised in the Statement of Profit and Loss for the period and disclosed as an exceptional item. <BR> <BR> 6.Pursuant to section 115BAA of the Income Tax Act, 1961, the Company has opted for the concessional effective tax rate of 25.168 Percent (inclusive of applicable surcharge and cess) from F.Y.2025-26 (A.Y.2026-27). <BR> Consequently, the Company has computed it's current tax liability and deferred tax assets for the quarter based on the reduced tax rate as prescribed under Section 115BAA. Accordingly, the MAT Credit Entitlement recognized in the earlier periods has been reversed and written off during the current period amounting to Rs. 0.11 million. <BR> <BR> 7.During the year, the Company allotted 17183807 bonus equity shares in the ratio of 1 1 on 27 March 2026, by capitalisation of Securities Premium. Consequently, the paid-up equity share capital increased from 17183807 equity shares to 34367614 equity shares. The bonus issue had no impact on the net worth of the Company. Earnings per share for all periods presented have been adjusted in accordance with Ind AS 33 Earnings per Share wherever applicable. <BR> <BR> 8.The Board of Directors have recommended a dividend of Rs.1.40 Per equity share of Rs. 2 each (Previous year Rs. 2 Per equity share of Rs. 2 each). The same is subject to the approval of members of the company in the ensuing Annual General Meeting. <BR> <BR> 9.The figures for the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial years and the published year to date figures up to the third quarter of the respective financial years. <BR> <BR> 10.The figures for the corresponding previous periods have been regrouped / restated, wherever necessary to conform with the current period's classification. <BR> <BR> FOR HIND RECTIFIERS LIMITED <BR> <BR> SURAMYA NEVATIA <BR> CHAIRMAN & MANAGING DIRECTOR <BR> DIN 06703910 <BR> <BR> Place : MUMBAI <BR> Dated: May 16, 2026Other Non Current Assets66440000Right to use leased asset72820000Other Non Current Assets33730000Other Financial Assets145190000Other Current Assets271630000Other Financial Liabilities800000Lease liabilities61160000Other Financial Liabilities219320000Other Current Liabilities302590000Lease liabilities18160000CTC/ PICC/ EPICC200100000Engineering Products2640440000EMS157710000CTC/ PICC/ EPICC207510000Engineering Products9492600000EMS49829000029982500001019840000020010000020715000027981500009991250000CTC/ PICC/ EPICC-4190000Engineering Products299800000EMS-179240000CTC/ PICC/ EPICC-14360000Engineering Products1140750000EMS-18856000011637000093783000040860000159800000670500002389100008460000539120000CTC/ PICC/ EPICC684140000Engineering Products4961970000EMS67238000063184900003022000006620690000CTC/ PICC/ EPICC469930000Engineering Products1262420000EMS620780000235313000042675600006620690000During the current period, the Company’s manufacturing operations relating to Continuously transposed conductor (CTC) Plant were identified and managed as a separate business line and whose operating results are regularly reviewed . Accordingly, Continuously transposed conductor (CTC) Plant has been identified as a separate operating and reportable segment with effect from November 3, 2025. <BR> <BR> The segment information for the corresponding previous period has not been presented, as the manufacturing operations of this segment commenced during the current period. Accordingly, the segment information for the current period is not comparable with that of the previous period.159800000-283760000-1369660000000000594460000000138340000000565100000511740000-467000004670000054200000001389100000451010000990120000000132000000085812000000000000097393000090000000000000099000000680000000000800004310000035800000-90265000000180000068410000000034570000012451000025330000343200001506800000081070000365400001950000384900001134000049830000Actuarial Gain/(Loss) on post-employment defined benefit plan870000870000Actuarial Gain/(Loss) on post-employment defined benefit plan-7580000-7580000220000-1910000Foreign Currency Translation Reserve16600001660000Foreign Currency Translation Reserve19500001950000002310000-3720000AuditedtrueGMJ AND COtrue2027-03-31