5322162026-04-012026-06-305322162026-04-012026-06-30in-capmkt:OtherExpenses1Member5322162026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15322162026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares532216HBSLNOTLISTED'INE550B01022HB STOCKHOLDINGS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-032026-07-27INRLakhsQuarterlyFirst quarterSingle segmentFinancial services2026-08-0314:50:002026-08-0316:05:00Not applicable2026-04-012026-06-30UnauditedConsolidated3747000830000008994200063750000010089400037800010127200000078470003187000599000000028620001449500086777000086777000072820007282000794950000000794950002702000821970000000713770001011.1411.140011.1411.14Notes: <br /> 1. The aforesaid Consolidated Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 3rd August, 2026 and approved by the Board of Directors at its meeting held on the same date. <br /> <br /> 2.These Consolidated Financial Results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. The consolidated financial results of the Company and its subsidiaries have been prepared as per Ind AS 110 "Consolidated Financial Statements" as notified by the Ministry of Corporate Affairs. <br /> <br /> 3.The Statutory Auditors have carried out Limited Review of the Consolidated Financial Results of the Company for the First quarter ended 30th June, 2026 under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors have expressed an unmodified opinion on these results. <br /> <br /> 4.The Consolidated Financial Results include financial results of Mount Finance Limited, Wholly Owned Subsidiary of the Company. <br /> <br /> 5.The Parent Company is registered as NBFC with RBI and at present there are no reportable segments as per Indian Accounting Standard - 108 on "Operating Segments" in respect of the Company. <br /> <br /> 6.The Government of India vide notification dated 21st November, 2025 had notified the implementation framework in respect of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, which consolidate and replace 29 (twenty-nine) existing labour laws. The Ministry of Labour and Employment had also published draft Central Rules and FAQs to facilitate the assessment of the financial impact arising from New Labour Codes. The said central rules have been made effective w.e.f. 08th May, 2026. <br /> <br /> Based on the assessment carried out by the Parent Company and on the basis of information presently available, in line with the guidance issued by the Institute of Chartered Accountants of India, the incremental impact of the aforesaid changes on employee benefits liability is not material and has been recognised in the financial results for the quarter and year ended 31st March, 2026. The Company has recognised the provision of Gratuity/Earned Leave amounting to Rs.3.47 Lakhs under Employee Benefits Expenses. <br /> The Parent Company will continue to monitor further developments relating to the Labour Codes and evaluate the impact, if any, in future on the measurement of employee benefits liability. <br /> <br /> 7.The figures for the quarter ended 31st March, 2026 as reported in these Consolidated Financial Results are the balancing figures between the audited figures in respect of the full previous financial year and the published year to date figures upto third quarter of the previous financial year. The figures upto the end of the third quarter of previous financial year had only been reviewed and not subject to audit. <br /> <br /> 8.Previous Period/ Year figures have been regrouped and/ or rearranged, wherever necessary to make them comparable with the current period/ year.other expenses2862000Net change in Fair value of Investments carried at FVTOCI2700000Tax effects relating to above mentioned item20002702000002702000