5432422026-01-012026-03-315432422026-03-315432422025-03-315432422025-04-012026-03-315432422026-01-012026-03-31in-capmkt:OtherExpenses1Member5432422026-01-012026-03-31in-capmkt:OtherExpenses2Member5432422026-01-012026-03-31in-capmkt:OtherExpenses3Member5432422026-01-012026-03-31in-capmkt:OtherExpenses4Member5432422026-01-012026-03-31in-capmkt:OtherExpenses5Member5432422026-01-012026-03-31in-capmkt:OtherExpenses6Member5432422026-01-012026-03-31in-capmkt:OtherExpenses7Member5432422025-04-012026-03-31in-capmkt:OtherExpenses1Member5432422025-04-012026-03-31in-capmkt:OtherExpenses2Member5432422025-04-012026-03-31in-capmkt:OtherExpenses3Member5432422025-04-012026-03-31in-capmkt:OtherExpenses4Member5432422025-04-012026-03-31in-capmkt:OtherExpenses5Member5432422025-04-012026-03-31in-capmkt:OtherExpenses6Member5432422025-04-012026-03-31in-capmkt:OtherExpenses7Member5432422026-03-31OtherCurrentFinancialAssetsDomain15432422026-03-31OtherCurrentAssetsDomain15432422026-03-31OtherNoncurrentFinancialLiabilitiesDomain15432422026-03-31OtherCurrentFinancialLiabilitiesDomain15432422026-03-31OtherCurrentLiabilitiesDomain15432422026-01-012026-03-31RelatedPartyTransactionDomain15432422025-12-31RelatedPartyTransactionDomain15432422026-03-31RelatedPartyTransactionDomain15432422026-01-012026-03-31RelatedPartyTransactionDomain25432422025-12-31RelatedPartyTransactionDomain25432422026-03-31RelatedPartyTransactionDomain25432422026-01-012026-03-31RelatedPartyTransactionDomain35432422025-12-31RelatedPartyTransactionDomain35432422026-03-31RelatedPartyTransactionDomain35432422026-01-012026-03-31RelatedPartyTransactionDomain45432422025-12-31RelatedPartyTransactionDomain45432422026-03-31RelatedPartyTransactionDomain45432422026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543242HEMIPROPNOTLISTEDINE0AJG01018Hemisphere Properties India LimitedMain BoardEquity2025-04-012026-03-312026-05-202026-05-11INRLakhsQuarterlyFourth quarterSingle segmentReality2026-05-2014:30:002026-05-2016:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-05-28https://www.hpil.co.in/policies/falsefalseThe Company has not defaulted in loans and debt Securities2026-01-012026-03-31AuditedStandalone255100063530008904000000948000233780003450002502200049693000-407890000-407890000-23551000-235510000-172380000000-172380000-17238000285000000010-0.06-0.0600-0.06-0.06 <BR> <BR> Notes to the financial statement as on March 31, 2026 <BR> 1. The above financial results of the Company for the financial year ended March 31, 2026 were taken on record and approved by the Board of Directors at their meeting held on May 20, 2026. These results have been reviewed by the Audit Committee and audited by Statutory Auditors <BR> <BR> 2. The figures of the quarters ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published figures of nine months ended December 31, 2025 and December 31, 2024 respectively, which were subjected to limited review by the Statutory Auditors. <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. During the quarter ended on 31.03.2026, the Company has floated the Request for Proposal (RFP) for sale of land parcel situated at Village Bopkhel, Pune, Maharashtra – 411031 on 18.02.2026. The e-auction was conducted successfully on 12.05.2026. <BR> <BR> <BR> 5. As per Ind AS 40, land parcels were classified as Investment Property and valuation has been done on cost model. As per clause 3.2 of Scheme of Arrangement and Reconstruction, upon the scheme becoming effective, all the assets and liabilities pertaining to the surplus land stand transferred to and vested in the Transferee Company at their respective book values as appearing in the books of Transferor Company. Therefore, the value of the land has been taken as the book value of the land in the audited balance sheet of Tata Communications Limited for the FY 2019-20 and onwards. <BR> <BR> As per Ind-AS 40 and Ind-AS 113, the fair value of Investment property was carried out by the IBBI registered Valuer during F.Y. 2023-24. No fair valuation has been carried out in the current financial year, as there have been no significant changes in the condition, usage, or circumstances of the property.. Accordingly, the same valuation is considered for FY 2025-26. <BR> <BR> <BR> <BR> <BR> The fair value of all the land parcels has been assessed at Rs10588.86 lakhs. Accordingly, the fair value disclosures of each investment property as per Ind-AS 113 are as follows:- <BR> <BR> S.No. Investment Properties Valuation Technique Fair Value ( in Rs Lakhs) <BR> 1 Padianullar, Chennai (53.04 acres) Discounted Cashflow Technique 42,555.00 <BR> 2 Halisahar, Kolkata (35.19 acres) Discounted Cashflow Technique 9,268.00 <BR> 3 Pune (435.73 acres) Land using Comparable Approach, Building using Depreciated Replacement Cost Approach 2,03,889.00 <BR> 4 Greater Kailash, New Delhi (69.46 acres) Discounted Cashflow Technique 7,30,093.00 <BR> 5 Chattarpur, New Delhi (58 acres) Discounted Cashflow Technique 73,081.00 <BR> Grand Total 10,58,886.00 <BR> <BR> <BR> <BR> 6. The Company is engaged in the business of Real Estate. In the context of IndAs 108 on ‘Segment Reporting’, the results are considered to constitute a single reportable primary / business segment. <BR> <BR> 7. Comparative figures have been regrouped / re-casted/ rearranged wherever deemed necessary to confirm to current period classification/disclosures. <BR> <BR> For Hemisphere Properties India Limited <BR> <BR> Place : New Delhi D Thara <BR> Date :May 20, 2026 (Chairperson & Managing Director) <BR> DIN: 01911714 <BR> <BR> 2025-04-012026-03-31AuditedStandalone992400040565000504890000004352000800560001403000100430000186241000-1357520000-1357520000-23551000-235510000-1122010000000-1122010000-1122010002850000000100-0.39-0.3900-0.39-0.39Property Tax15782000Security Charges3866000Legal & Professional Charges3221000Registrar and Transfer Agent Fees505000Depository Fees416000Stock Exchange Fee191000Other Expenses1041000Property Tax66141000Security Charges16067000Legal & Professional Charges8297000Registrar and Transfer Agent Fees2405000Depository Fees1731000Stock Exchange Fee766000Other Expenses502300058000665616700028194150000000147976000962361600013055840000155200025035500090700003008300005536440005041000140568000200483700011628453000285000000014871170004337117000433711700021000000061366600082366600008236660005000000020600011863000120690006404159000646622800043400010080006467670000729133600011628453000Bank Deposits having Original Maturity more than 12 months and remaining maturity upto 12 Months from reporting date300830000Other current assets140568000Other non-current financial liabilities613666000Other current financial liabilities6404159000Other current liabilities4340000-1305566000-9150000-110851000000016690000-598000-930600014030000-540000000-1840003533800000000798730000-1379499000-1515251000000-9330000-15143180000000000000-43790000000000000000000031842000058789800061536100000750000000000000600000000000-41083000648917000-2500400000-250040000500395000250355000Hemisphere Properties India Ltd******G.R. KANAKAVIDU******INDEPENDENT DIRECTORAny other transactionSitting fee0NA02025-05-287000000Hemisphere Properties India Ltd******BHAVESH SINGLA******KEY MANAGEMENT PERSONNEL OF ENTITYRemuneration0NA02025-02-12718000113000109000Hemisphere Properties India Ltd******LUBNA******KEY MANAGEMENT PERSONNEL OF ENTITYRemuneration0NA02025-02-12718000113000109000Hemisphere Properties India Ltd******CENTRAL PUBLIC WORKS DEPARTMENT******GOVERNMENT OWNED ENTITYPurchase of goods or services66800000No remarks668000002025-02-121207200074850001484400013578000AuditedtrueAggarwal and Rampaltrue2027-08-31