Hardcastle & Waud Manufacturing Company Limited — Quarter and year ended 31.03.2026
| Sr. No | Particulars | Quarter Ended 31.03.2026 Audited (refer note no 4) | 31.12.2025 Unaudited | 31.03.2025 Audited (refer note no 4) | Year Ended 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| I | Revenue from Operations | 336.00 | 292.92 | 177.33 | 1,061.42 | 588.93 |
| II | Other Income | 13.27 | 12.97 | 11.23 | 49.34 | 44.23 |
| III | Total Income (I+II) | 349.27 | 305.89 | 188.56 | 1,110.76 | 633.16 |
| IV | Expenses | |||||
| Purchases of Stock-in-Trade | 86.67 | 51.49 | 57.14 | 234.73 | 85.76 | |
| Changes in Inventories of Stock-in-Trade | – | – | – | – | – | |
| Employee Benefits Expenses | 12.76 | 13.40 | 15.62 | 67.81 | 73.43 | |
| Finance Costs | – | – | – | – | – | |
| Depreciation and Amortisation Expenses | 19.88 | 19.76 | 19.09 | 78.40 | 72.29 | |
| Legal and Professional Fees | 31.38 | 10.23 | 4.73 | 99.95 | 10.21 | |
| Other Expenses | 24.03 | 22.51 | 55.19 | 89.25 | 113.21 | |
| Total Expenses | 174.72 | 117.39 | 151.77 | 570.14 | 354.90 | |
| V | Profit before exceptional items and tax (III-IV) | 174.55 | 188.50 | 36.79 | 540.62 | 278.26 |
| VI | Exceptional Items | – | – | – | – | – |
| VII | Profit before extraordinary items and tax (V – VI) | 174.55 | 188.50 | 36.79 | 540.62 | 278.26 |
| VIII | Extraordinary items | – | – | – | – | – |
| IX | Profit before tax (VII- VIII) | 174.55 | 188.50 | 36.79 | 540.62 | 278.26 |
| X | Tax Expense | |||||
| Current Tax | 13.29 | 18.90 | 12.46 | 54.61 | 92.12 | |
| Deferred Tax | (37.68) | 24.00 | (22.89) | (3.04) | 56.79 | |
| Provision for Earlier Years | (5.56) | 4.42 | – | (4.15) | 0.66 | |
| MAT Credit Entitlement | – | – | 38.68 | – | – | |
| XI | Profit for the period/year (IX-X) | 204.50 | 141.18 | 8.54 | 493.20 | 128.69 |
| XII | Other Comprehensive Income | |||||
| A (i) items that will not be reclassified to Profit or (Loss) | (13.43) | 1.86 | (30.12) | 28.94 | (23.34) | |
| (ii) Income tax relating to items that will not be reclassified to Profit or (Loss) | 2.36 | (4.78) | 6.75 | (3.43) | (0.54) | |
| B (i) items that will be reclassified to Profit or (Loss) | – | – | – | – | – | |
| (ii) Income tax relating to items that will be reclassified to Profit or (Loss) | – | – | – | – | – | |
| Total of Other Comprehensive Income / (Loss), net of tax | (11.07) | (2.92) | (23.67) | 25.51 | (23.88) | |
| XIII | Total Comprehensive Income (XI+XII) (Comprising Profit/(Loss) and other Comprehensive Income/(Loss) for the period/year) | 193.43 | 138.26 | (15.13) | 518.71 | 104.81 |
| XIV | Paid-up equity share capital – (Face Value of Rs. 10/- each) | 67.95 | 67.95 | 67.95 | 67.95 | 67.95 |
| XV | Earnings per share of Rs 10/- each, (Not annualised): | |||||
| a) Basic (in ₹) | 30.10 | 20.78 | 1.26 | 72.59 | 18.94 | |
| b) Diluted (in ₹) | 30.10 | 20.78 | 1.26 | 72.59 | 18.94 |
| Sr. No | Particulars | 31.03.2026 Audited (refer note no 4) | 31.12.2025 Unaudited | 31.03.2025 Audited (refer note no 4) | 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| I | Segment Revenue | |||||
| a) Trading | 106.68 | 60.19 | 66.58 | 280.18 | 107.29 | |
| b) Investments | 63.95 | 174.42 | 54.52 | 445.37 | 259.77 | |
| c) Leasing | 165.37 | 58.31 | 56.23 | 335.87 | 221.87 | |
| Total | 336.00 | 292.92 | 177.33 | 1,061.42 | 588.93 | |
| II | Segment Results – Profit before tax and interest | |||||
| a) Trading | 20.00 | 8.70 | 9.40 | 45.44 | 21.40 | |
| b) Investments | 34.17 | 167.57 | 54.54 | 394.96 | 259.78 | |
| c) Leasing | 138.16 | 32.13 | 28.98 | 229.05 | 123.32 | |
| Total | 192.33 | 208.40 | 92.92 | 669.45 | 404.50 | |
| less : Interest | – | – | – | – | – | |
| Less : Extra-Ordinary Items | – | – | – | – | – | |
| Add : All other un-allocable (expenditure)/income | (17.78) | (19.90) | (56.13) | (128.83) | (126.24) | |
| Total Profit Before Tax | 174.55 | 188.50 | 36.79 | 540.62 | 278.26 | |
| III | Segment Assets | |||||
| a) Trading | 28.66 | 15.75 | 12.78 | 28.66 | 12.78 | |
| b) Investments | 2,724.36 | 2,951.62 | 2,653.53 | 2,724.36 | 2,653.53 | |
| c) Leasing | 2,069.18 | 2,120.55 | 2,122.87 | 2,069.18 | 2,122.87 | |
| Total | 4,822.20 | 5,087.92 | 4,789.18 | 4,822.20 | 4,789.18 | |
| Add: Unallocated Corporate Assets | 572.34 | 107.46 | 77.12 | 572.34 | 77.12 | |
| Total | 5,394.54 | 5,195.38 | 4,866.30 | 5,394.54 | 4,866.30 | |
| IV | Segment Liabilities | |||||
| a) Trading | 28.00 | 5.50 | 30.74 | 28.00 | 30.74 | |
| b) Investments | – | – | – | – | – | |
| c) Leasing | 103.69 | 64.23 | 68.27 | 103.69 | 68.27 | |
| Total | 131.69 | 69.73 | 99.01 | 131.69 | 99.01 | |
| Add: Unallocated Corporate Liabilities | 191.80 | 248.04 | 214.95 | 191.80 | 214.95 | |
| Total | 323.49 | 317.77 | 313.96 | 323.49 | 313.96 | |
| Add: Net Worth | 5,071.05 | 4,877.61 | 4,552.34 | 5,071.05 | 4,552.34 | |
| Total | 5,394.54 | 5,195.38 | 4,866.30 | 5,394.54 | 4,866.30 |
| ASSETS | As at 31-03-2026 Audited | As at 31-03-2025 Audited | ||
|---|---|---|---|---|
| I Non-current assets | ||||
| Property, Plant and Equipment | 639.59 | 636.77 | ||
| Right-of-use assets | 8.37 | 8.51 | ||
| Capital work-in Progress | 26.03 | 22.44 | ||
| Investment Properties | 1,376.36 | 1,407.03 | ||
| Financial Assets | Investments | 2,687.21 | 2,427.34 | |
| Other Financial Assets | – | – | ||
| Deferred tax assets (net) | – | – | ||
| Other non-current assets | 15.16 | 27.97 | ||
| 4,752.72 | 4,530.06 | |||
| II Current Assets | Inventories | – | – | |
| Financial Assets | Investments | 35.03 | 217.70 | |
| Trade receivables | 28.56 | 61.33 | ||
| Cash and cash equivalents | 80.67 | 13.13 | ||
| Bank balances other than above | 15.00 | 15.00 | ||
| Loans | – | – | ||
| Other Current Assets | 482.56 | 29.08 | ||
| 641.82 | 336.24 | |||
| TOTAL ASSETS | 5,394.54 | 4,866.30 |
| EQUITY AND LIABILITIES | ||||
|---|---|---|---|---|
| EQUITY | ||||
| Equity Share Capital | 67.95 | 67.95 | ||
| Other Equity | 5,003.10 | 4,484.39 | ||
| 5,071.05 | 4,552.34 | |||
| LIABILITIES | ||||
| I Non-current liabilities | Financial Liabilities | |||
| Other financial liabilities | – | – | ||
| Deferred tax liabilities (Net) | 164.05 | 163.66 | ||
| Other non-current liabilities | 11.32 | 10.80 | ||
| 175.37 | 174.46 | |||
| II Current liabilities | Financial Liabilities | |||
| Borrowings | – | – | ||
| Trade Payables due to: | ||||
| (i) Micro & Small Enterprise | 0.33 | 0.98 | ||
| (ii) Other than Micro & Small Enterprise | 76.12 | 43.45 | ||
| Other financial liabilities | 68.07 | 91.68 | ||
| Provisions | 3.60 | 3.39 | ||
| Current Tax Liabilities (Net) | – | – | ||
| 148.12 | 139.50 | |||
| TOTAL EQUITY AND LIABILITIES | 5,394.54 | 4,866.30 |