Hemant Surgical Industries Limited — Half year and year ended March 31, 2026 (Board meeting outcome dated May 15, 2026)
| Particulars |
As at March 31, 2026
(Audited) |
As at March 31, 2025
(Audited) |
| I. Equity & Liabilities |
|
|
| 1. Shareholders funds: |
|
|
| a. Share Capital |
1,303.84 |
1,044.00 |
| b. Reserves and Surplus |
11,412.67 |
5,255.03 |
| c. Money Received against Share Warrants |
1,033.86 |
– |
| 2. Non-Current liabilities: |
|
|
| a. Long-Term Borrowings |
288.36 |
2,333.22 |
| b. Deferred Tax Liabilities (Net) |
– |
– |
| c. Long Term Provisions |
63.99 |
54.79 |
| 3. Current Liabilities: |
|
|
| a. Short Term Borrowings |
4,678.12 |
751.11 |
| b. Trade Payables |
|
|
| i. Micro enterprises and small enterprises |
226.39 |
264.87 |
| ii. Other than micro enterprises and small enterprises |
6,894.13 |
3,615.88 |
| c. Other Current Liabilities |
1,125.77 |
1,060.88 |
| d. Short Term Provisions |
373.61 |
384.55 |
| Total |
27,400.73 |
14,764.34 |
| Particulars |
As at March 31, 2026
(Audited) |
As at March 31, 2025
(Audited) |
| II. Assets |
|
|
| 1. Non-Current Assets: |
|
|
| a. Property, Plant & Equipment and Intangible Assets |
5,339.64 |
3,986.62 |
| b. Capital Work in progress |
– |
1,188.15 |
| c. Non-Current Investments |
20.25 |
20.90 |
| d. Deferred Tax assets (net) |
78.48 |
16.34 |
| e. Long Term Loans & Advances |
2,259.02 |
502.62 |
| f. Other Non Current Assets |
500.86 |
249.22 |
| 2. Current Assets: |
|
|
| a. Current Investments |
5,865.29 |
4,247.51 |
| b. Inventories |
6,724.81 |
2,031.15 |
| c. Trade Receivables |
4,383.11 |
945.69 |
| d. Cash and Cash Equivalents |
908.79 |
767.38 |
| e. Short Term Loans and Advances |
1,320.48 |
808.76 |
| f. Other Current Assets |
– |
– |
| Total |
27,400.73 |
14,764.34 |
| Particulars |
Half Year Ended March 31, 2026 (Audited) |
Half Year Ended September 30, 2025 (Unaudited) |
Half Year Ended March 31, 2025 (Audited) |
Year Ended March 31, 2026 (Audited) |
Year Ended March 31, 2025 (Audited) |
| I. Revenue from Operations |
16,672.65 |
6,426.06 |
5,765.60 |
23,098.71 |
10,652.66 |
| II. Other Incomes |
339.30 |
233.43 |
270.40 |
572.73 |
496.86 |
| III. Total Revenue (a) |
17,011.95 |
6,659.49 |
6,036.01 |
23,671.44 |
11,149.53 |
| IV. Expenses |
|
|
|
|
|
| 1. Cost of Raw Materials Consumed |
14,551.27 |
4,188.19 |
5,236.36 |
18,739.46 |
9,391.18 |
| 2. Change in Inventories |
(1,404.65) |
442.08 |
(1,123.98) |
(962.56) |
(1,853.83) |
| 3. Employee Benefits Expenses |
511.95 |
484.91 |
506.63 |
996.85 |
932.62 |
| 4. Finance Costs |
201.18 |
195.33 |
143.41 |
396.51 |
220.43 |
| 5. Depreciation |
78.89 |
73.29 |
73.90 |
152.18 |
142.49 |
| 6. Other Expenses |
1,432.62 |
553.37 |
591.96 |
1,986.00 |
1,261.09 |
| V. Total Expenses (b) |
15,371.26 |
5,937.17 |
5,428.27 |
21,308.43 |
10,093.99 |
| V. Profit before Exceptional and Extraordinary Items and Tax |
1,640.69 |
722.32 |
607.73 |
2,363.01 |
1,055.53 |
| VI. Exceptional Items |
– |
– |
– |
– |
– |
| VII. Profit Before Extraordinary items and Tax |
1,640.69 |
722.32 |
607.73 |
2,363.01 |
1,055.53 |
| VIII. Extraordinary Items |
– |
– |
– |
– |
– |
| IX. Profit before tax |
1,640.69 |
722.32 |
607.73 |
2,363.01 |
1,055.53 |
| X. Tax Expense |
|
|
|
|
|
| a. Current Tax |
343.72 |
143.32 |
164.17 |
487.04 |
276.88 |
| b. Earlier Year Tax |
(61.71) |
– |
(11.92) |
(61.71) |
(11.92) |
| c. Deferred Tax Expenses/(Income) |
75.86 |
38.48 |
(39.50) |
114.34 |
(22.63) |
| XI. Profit for the period from Continuing Operations |
1,282.81 |
540.53 |
494.98 |
1,823.34 |
813.21 |
| XII. Profit from Discontinuing Operations |
– |
– |
– |
– |
– |
| XIII. Tax Expense of Discontinuing Operations |
– |
– |
– |
– |
– |
| XIV. Profit from Discontinuing Operations after Tax |
– |
– |
– |
– |
– |
| XV. Profit for the period |
1,282.81 |
540.53 |
494.98 |
1,823.34 |
813.21 |
| XVI. Earning per Equity Share of face value of Rs 10 each |
|
|
|
|
|
| (a) Basic EPS |
10.85 |
5.09 |
4.74 |
15.42 |
7.79 |
| (b) Diluted EPS |
10.54 |
5.05 |
4.74 |
14.98 |
7.79 |
| Particulars |
For the year ended March 31, 2026 (Audited) |
For the year ended March 31, 2025 (Audited) |
| A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
| Net Profit before tax as per Profit And Loss A/c |
2,363.01 |
1,055.53 |
| Adjustments for: |
|
|
| Depreciation & Amortisation Expense |
152.18 |
142.49 |
| Interest Income |
(166.56) |
(59.23) |
| Profit on Sale of Fixed Assets |
(104.00) |
(17.81) |
| Finance Cost |
396.51 |
214.89 |
| Provision for Gratuity |
12.12 |
22.27 |
| Loss By Fire of Plant and Machinery |
– |
116.53 |
| Operating Profit Before Working Capital Changes |
2,653.25 |
1,474.68 |
| Changes in Working Capital |
|
|
| Adjusted for (Increase)/ Decrease in: |
|
|
| Trade Payables |
3,239.78 |
1,420.11 |
| Other Current Liabilities |
64.89 |
11.08 |
| Short term provision |
– |
16.06 |
| Inventories |
(1,617.78) |
(2,142.47) |
| Trade Receivables |
(4,693.66) |
142.51 |
| Loans and Advances |
(1,897.82) |
244.49 |
| Other current assets |
(511.72) |
(514.30) |
| Cash Generated From Operations |
(5,416.32) |
(822.52) |
| Appropriation of Profit |
– |
– |
| Net Income Tax paid/refunded |
(439.20) |
(192.71) |
| Net Cash Flow from/(used in) Operating Activities: (A) |
(3,202.27) |
459.45 |
| B. Cash Flow From Investing Activities: |
|
|
| Purchases of Fixed Assets (including capital work in progress) |
(164.86) |
(3,768.37) |
| Sales of Fixed Assets |
(48.18) |
235.11 |
| Loss By fire of Plant and Machinery |
– |
– |
| Interest Income |
166.56 |
(116.53) |
| Net Increase/(Decrease) in Non Current Investment |
0.65 |
59.23 |
| Net Increase/(Decrease) in Other Non Current Assets |
(251.64) |
471.92 |
| Net Cash Flow from/(used in) Investing Activities: (B) |
(297.46) |
93.67 |
| Cash Flow from Financing Activities: |
|
|
| Net Increase/(Decrease) in Long Term Borrowings |
(2,044.86) |
1,979.01 |
| Short term Borrowings |
3,927.01 |
430.03 |
| Proceeds from issue of share (Net of Issue Expenses) |
5,451.51 |
– |
| Finance Cost |
(396.51) |
(214.89) |
| Net Cash Flow from/(used in) Financing Activities (C) |
6,937.15 |
2,194.15 |
| C. Net Increase/(Decrease) in Cash & Cash Equivalents (A+B+C) |
3,437.42 |
(371.37) |
| Cash & Cash Equivalents As At Beginning of the Year |
945.69 |
1,317.06 |
| Cash & Cash Equivalents as at end of the year |
4,383.11 |
945.69 |
| Particulars |
As at March 31, 2026 (Audited) |
As at March 31, 2025 (Audited) |
| I. Equity & Liabilities |
|
|
| 1. Shareholders funds: |
|
|
| a. Share Capital |
1,303.84 |
1,044.00 |
| b. Reserves and Surplus |
11,426.71 |
5,273.31 |
| c. Money Received against Share Warrants |
1,033.86 |
– |
| 2. Non-Current liabilities: |
|
|
| a. Long-Term Borrowings |
288.36 |
2,333.22 |
| b. Deferred Tax Liabilities (Net) |
– |
– |
| c. Long Term Provisions |
63.99 |
54.79 |
| 3. Current Liabilities: |
|
|
| a. Short Term Borrowings |
4,678.12 |
769.77 |
| b. Trade Payables |
|
|
| i. Micro enterprises and small enterprises |
226.39 |
264.87 |
| ii. Other than micro enterprises and small enterprises |
6,904.72 |
3,633.42 |
| c. Other Current Liabilities |
1,126.52 |
1,072.94 |
| d. Short Term Provisions |
373.61 |
384.55 |
| Total |
27,426.11 |
14,830.88 |
| Particulars |
As at March 31, 2026 (Audited) |
As at March 31, 2025 (Audited) |
| II. Assets |
|
|
| 1. Non-Current Assets: |
|
|
| a. Property, Plant & Equipment and Intangible Assets |
5,344.50 |
3,992.86 |
| b. Capital Work in progress |
– |
1,188.15 |
| c. Non-Current Investments |
– |
0.65 |
| d. Deferred Tax assets (net) |
78.59 |
16.34 |
| e. Long Term Loans & Advances |
2,260.53 |
504.13 |
| f. Other Non Current Assets |
500.86 |
249.22 |
| 2. Current Assets: |
|
|
| a. Current Investments |
– |
– |
| b. Inventories |
5,904.98 |
4,313.63 |
| c. Trade Receivables |
6,735.03 |
2,038.22 |
| d. Cash and Cash Equivalents |
4,383.65 |
954.69 |
| e. Short Term Loans and Advances |
896.98 |
763.72 |
| f. Other Current Assets |
1,320.98 |
809.26 |
| Total |
27,426.11 |
14,830.88 |
| Particulars |
31/03/2026 (Audited) |
30/09/2025 (Unaudited) |
31/03/2025 (Audited) |
31/03/2026 (Audited) |
31/03/2025 (Audited) |
| I. Revenue from Operations |
16,718.65 |
6,462.01 |
5,776.63 |
23,180.66 |
10,663.69 |
| II. Other Incomes |
352.96 |
233.43 |
271.20 |
586.39 |
512.04 |
| III. Total Revenue (a) |
17,071.61 |
6,695.43 |
6,047.83 |
23,767.05 |
11,175.73 |
| IV. Expenses |
|
|
|
|
|
| 1. Cost of Raw Materials Consumed |
14,592.80 |
4,198.60 |
5,256.51 |
18,791.41 |
9,425 |
