HINDUSTAN HARDY LIMITED — Quarter and year ended 31-03-2026 (Published 06th May, 2026)
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31-Mar-26 (Unaudited) | 31-Dec-25 (Unaudited) | ||
| 1 | Income from operation: | ||
| (a) Revenue from Operations | 2961.60 | 2709.56 | |
| (b) Other Income | 32.04 | 14.01 | |
| Total Income | 2993.64 | 2723.57 | |
| 2 | Expenses: | ||
| (a) Cost of Materials consumed (Incl. Purchase of Stock in Trade) | 1658.26 | 1557.41 | |
| (b) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 114.95 | 0.38 | |
| (c) Employee benefits expenses | 273.31 | 382.91 | |
| (d) Finance costs | 8.07 | 10.64 | |
| (e) Depreciation and amortisation expenses | 41.39 | 39.78 | |
| (f) Other expenses | 643.63 | 518.85 | |
| Total Expenses | 2739.61 | 2509.97 | |
| 3 | Profit before Tax (1-2) | 254.03 | 213.60 |
| 4 | Tax expenses: | ||
| (a) Current tax | 55.38 | 57.54 | |
| (b) Deferred Tax | 10.92 | (39.92) | |
| (c) Provision for Tax relating to prior years | – | 37.70 | |
| Total Tax expense | 66.30 | 55.32 | |
| 5 | Net Profit after Tax (3-4) | 187.73 | 158.28 |
| 6 | Other Comprehensive Income: (Items that will not be reclassified to Profit or Loss) | ||
| (a) Items that will not be reclassified to P&L | 10.40 | (14.04) | |
| (b) Income Tax relating to items that will not be reclassified to Profit /Loss | (2.62) | 3.54 | |
| Total Other Comprehensive Income/(Loss) | 7.78 | (10.50) | |
| 7 | Profit for the period (5+6) | 195.51 | 147.78 |
| 8 | Paid-up equity shares capital (Face Value Rs. 10 each) | 149.85 | 149.85 |
| 9 | Other Equity | – | – |
| 10 | Earnings per share of Rs.10 each [for the period] | ||
| (a) Basic | 12.53 | 10.56 | |
| (b) Diluted | 12.53 | 10.56 |
| Particulars | As At 31-03-2026 (Audited) | As At 31-03-2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Net Profit / (Loss) before tax | 1,133.91 | 894.71 |
| Adjustments for: | ||
| Depreciation and Amortisation | 151.25 | 112.36 |
| Profit on Sale of Property, Plant & Equipment | (1.36) | 1.20 |
| Interest and Finance Charges | 34.80 | 17.86 |
| Bad Debts Provision / Written-Off | 28.05 | 11.25 |
| Inventory Provision | 4.42 | 1.84 |
| Interest Income | (10.46) | (17.58) |
| Operating profit before working capital changes | 1,340.61 | 1,021.63 |
| Adjustment for: | ||
| Decrease / (Increase) Trade receivables | 401.39 | (625.68) |
| Decrease / (Increase) Financial and Non-Financial assets | (355.20) | (76.90) |
| Decrease / (Increase) Inventories | (203.19) | (299.68) |
| Increase / (Decrease) Trade payables | (138.39) | 505.22 |
| Increase / (Decrease) Financial and Non-Financial liabilities and provisions | (69.72) | (69.14) |
| Cash generated from/ (used in ) Operations. | 975.50 | 455.44 |
| Direct taxes paid | (314.01) | (291.48) |
| Cash generated from / (used in) Operations (A) | 661.49 | 163.96 |
| Cash flow from investing activities | ||
| Purchase of Property, Plant & Equipment-(Incl wip) | (719.52) | (556.19) |
| Proceeds from Sale of Property, Plant & Equipment/Capital Subsidy received | 16.58 | 25.87 |
| Net cash flow from / (used in) investing activities (B) | (702.94) | (530.32) |
| Cash flow from financing activities | ||
| Proceeds from Borrowing | 463.77 | 541.63 |
| Repayment of Borrowings | (280.85) | (185.12) |
| Interest & Financing charges. | (34.80) | (17.86) |
| Interest Income | 10.19 | 17.47 |
| Dividend Paid | (41.96) | (37.46) |
| Net cash flow from / (used in) financing activities (C) | 116.36 | 318.67 |
| Net increase / (decrease) in cash & cash equivalent -(A+B+C) | 74.91 | (47.69) |
| Cash and cash equivalent at the end of the period | 435.62 | 360.71 |
| Cash and cash equivalent at the beginning of the period | 360.71 | 408.40 |
| Particulars | As at Current Year ended on 31/03/2026 (Audited) | As at Previous year ended on 31/03/2025 (Audited) |
|---|---|---|
| 1. ASSETS: | ||
| Non-current assets: | ||
| (a) Property, Plant and Equipment | 1,348.30 | 1,132.40 |
| (b) Capital work-in-progress | 642.38 | 304.88 |
| (c) Investment Property | – | – |
| (d) Goodwill | – | – |
| (e) Other Intangible assets | – | – |
| (f) Intangible assets | 7.48 | 7.75 |
| (g) Biological Assets other than bearer plants | – | – |
| (h) Right of use assets | 4.59 | 4.67 |
| (i) Financial Assets | – | – |
| (j) Investments | – | – |
| (i) Trade receivables | – | – |
| (ii) Other financial assets | 47.07 | 38.32 |
| (k) Income tax assets (Net) | – | – |
| (l) Deferred tax asset | 107.20 | 47.88 |
| (m) Other non-current assets | 4.65 | 22.91 |
| Total Non-Current Assets | 2,161.67 | 1,558.81 |
| 2. Current assets | ||
| (a) Inventories | 1,172.98 | 974.22 |
| (b) Financial Assets | – | – |
| (i) Investments | – | – |
| (i) Trade receivables | 2,219.37 | 2,648.54 |
| (ii) Cash and cash equivalents | 435.62 | 360.71 |
| (iii) Bank balances other than (ii) above | 21.85 | 13.52 |
| (v) Loans | – | – |
| (iv) Others (Interest receivable) | 2.45 | 2.18 |
| (c) Current Tax Assets (Net) | – | 12.45 |
| (c) Other current assets | 468.80 | 110.08 |
| Total Current Assets | 4,321.07 | 4,121.71 |
| Total Assets | 6,482.74 | 5,680.52 |
| Particulars | As at Current Year ended on 31/03/2026 (Audited) | As at Previous year ended on 31/03/2025 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES: | ||
| 1. Equity | ||
| (a) Equity Share capital | 149.85 | 149.85 |
| (b) Other Equity | 3,599.89 | 2,802.21 |
| Total Equity | 3,749.73 | 2,952.05 |
| 2. Liabilities | ||
| Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 266.18 | 278.20 |
| (ii) Trade payables | – | – |
| (iii) Other financial liabilities (other than those specified in item (b), to be specified) | – | – |
| (b) Provisions | – | – |
| (b) Deferred tax liability | 46.57 | 40.34 |
| (d) Other non-current liabilities | – | – |
| (c) Other Non Current – (Tax Provn Diff.) | – | – |
| Total Non Current Liabilities | 312.75 | 318.54 |
| 3. Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 682.32 | 487.38 |
| (ii) Trade payables | 1,452.11 | 1,590.24 |
| (iii) Other financial liabilities (other than those specified in item (c)) | 6.99 | 5.45 |
| (b) Other current liabilities | 180.94 | 258.63 |
| (c) Provisions | 74.67 | 68.23 |
| (d) Current Tax Liabilities (Net) | 23.24 | – |
| Total Current Liabilities | 2,420.26 | 2,409.93 |
| Total Equity and Liabilities | 6,482.74 | 5,680.52 |
| Name | Digital Signature Details | Title/Designation | DIN |
|---|---|---|---|
| Ajit Ramesh Daga | Digitally signed by Ajit Ramesh Daga | ||
| Date: 2026.05.06 17:59:56 +05’30’ | |||
| Devaki Saran | Digitally signed by DEVAKI SARAN | Chairperson & Managing Director | DIN-06504653 |
| Date: 2026.05.06 17:57:44 +05’30’ |
| FINANCIAL FROM | FINANCIAL TO | OUTSTANDING QUALIFIED BORROWINGS AT THE START OF THE FY (Rs IN LAKHS) | OUTSTANDING QUALIFIED BORROWINGS AT THE END OF THE FY (Rs. in LAKHS) | HIGHEST CREDIT RATING OF THE COMPANY | INCREMENTAL BORROWING DONE DURING THE YEAR (Qualified borrowings) (Rs. in LAKHS) | BORROWINGS BY WAY OF ISSUANCE OF DEBT SECURITIES DURING THE YEAR (Rs. in LAKHS) |
|---|---|---|---|---|---|---|
| 01-Apr-25 | 31-Mar-26 | 765.58 | 948.5 | A4+ | 182.92 | 0 |