Hindustan Organic Chemicals Limited — 4th Quarter and year ended 31st March 2026 (Standalone & Consolidated)
HOC/BSE/426BM/4th Qtr /2026 — 15th May, 2026
Audited Standalone Financial Results for the Quarter and Year Ended 31st March 2026 (₹ in lakhs)
| PARTICULARS | Quarter ended 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from Operations | 13,636.26 | 14,724.32 | 13,662.13 | 57,376.13 | 53,586.76 |
| Other Income | 333.90 | 563.33 | 526.89 | 1,926.62 | 2,275.11 |
| Total Income (2+3) | 13,970.16 | 15,287.65 | 14,189.02 | 59,302.75 | 55,861.87 |
| Expenses: | |||||
| a) Cost of materials consumed | 7,798.19 | 11,170.93 | 11,974.32 | 39,834.00 | 42,695.49 |
| b) Change in inventories of Finished Goods, Stock-in-Trade and Work-in-Progress | 43.38 | (837.82) | (842.80) | 1,251.94 | (779.59) |
| c) Employees benefits expense | 1,021.47 | 1,109.20 | 1,291.61 | 4,370.61 | 4,744.91 |
| d) Finance Cost (Refer Note No.5) | 504.97 | 512.51 | (959.54) | 2,042.35 | 4,285.95 |
| e) Depreciation and amortisation expense | 50.37 | 51.99 | 35.06 | 193.91 | 164.18 |
| f) Utilities (Power, Fuel & Water) | 2,254.60 | 2,848.17 | 3,263.36 | 10,630.06 | 11,154.90 |
| g) Other expenses | 853.08 | 798.10 | 1,649.47 | 3,047.68 | 4,384.28 |
| Total Expenses | 12,526.06 | 15,653.08 | 16,411.48 | 61,370.55 | 66,650.12 |
| Profit/(Loss) before Exceptional items (4-5) | 1,444.10 | (365.43) | (2,222.46) | (2,067.80) | (10,788.25) |
| Exceptional Items (Refer Note No. 4 & 5) | 30.34 | (31.58) | 54,522.96 | 681.64 | 50,275.38 |
| Profit/(Loss) before tax (6+7) | 1,474.44 | (397.01) | 52,300.50 | (1,386.16) | 39,487.13 |
| Tax expenses: | |||||
| (1) Current tax | – | – | (333.00) | – | (333.00) |
| (2) Deferred tax | – | – | – | – | – |
| (3) (Short)/Excess provision of earlier years | 96.78 | – | – | 96.78 | – |
| Profit/(Loss) for the period from continuing operations (8-9) | 1,571.22 | (397.01) | 51,967.50 | (1,289.38) | 39,154.13 |
| Profit/(loss) from discontinued operations | – | – | – | – | – |
| Tax expenses of discontinued operations | – | – | – | – | – |
| Profit/(loss) from discontinued operations (after tax) | – | – | – | – | – |
| Net Profit/ (Loss) for the period (10+11) | 1,571.22 | (397.01) | 51,967.50 | (1,289.38) | 39,154.13 |
| Other Comprehensive Income | |||||
| (i) Items that will not be reclassified subsequently to profit or loss | |||||
| a) Revaluation of Plant, property & equipment | – | – | – | – | – |
| Income tax (expense)/benefit of the above | – | – | – | – | – |
| b) Net Fair Value gain/loss on revaluation of investment | 144.17 | 157.05 | (389.32) | 614.22 | (410.33) |
| Income tax (expense)/benefit of the above | (17.00) | (46.00) | 113.00 | (154.00) | 119.00 |
| c) Remeasurement in defined benefit plan | 82.67 | (21.78) | (89.04) | 17.33 | (87.11) |
| Other Comprehensive Income-Total | 209.84 | 89.27 | (365.36) | 477.55 | (378.44) |
| Total Comprehensive Income (comprising profit/(loss) for the period (after tax) and other comprehensive income (after tax)) (12+13) | 1,781.06 | (307.74) | 51,602.14 | (811.83) | 38,775.69 |
Standalone Financial Information (₹ in lakhs)
| PARTICULARS | Quarter Ended 31.03.2026 | Quarter Ended 31.12.2025 | Quarter Ended 31.03.2025 | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|---|---|---|
| 15 Paid-up equity share capital (Face value of Rs.10 each) | 6,726.96 | 6,726.96 | 6,726.96 | 6,726.96 | 6,726.96 |
| 16 Reserve excluding Revaluation Reserve as per the balance sheet of accounting year | (65,295.88) | (64,006.51) | |||
| 17 Earnings per share (Face value of Rs.10 each) for the continuing and discontinuing operations – Basic | (1.92) | 58.29 | |||
| 17 Earnings per share (Face value of Rs.10 each) for the continuing and discontinuing operations – Diluted | (1.92) | 58.29 |
Standalone Statement of Assets and Liabilities as on 31st March 2026 (₹ in lakhs)
| Description | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| Assets | ||
| I. Non Current assets | ||
| a) Property, Plant and Equipment | 22,890.87 | 22,568.76 |
| b) Capital Work-in-Progress | 89.44 | 384.69 |
| c) Investment Property | 80.09 | 82.25 |
| d) Right-of-Use Asset | 116.65 | 81.11 |
| e) other Intangible Assets | 10.77 | 16.32 |
| f) Financial Assets: | ||
| (i) Investments | 2,407.98 | 1,389.71 |
| (ii) Other Financial Assets | 258.91 | 304.20 |
| g) Other Non current Assets | 276.89 | 276.89 |
| Total – Non current Assets | 26,131.60 | 25,103.93 |
| Current assets | ||
| a) Inventories | 4,630.12 | 5,595.35 |
| b) Financial Assets | ||
| (i) Trade Receivables | 710.81 | 1,521.67 |
| (ii) Cash and cash equivalents | 16.28 | 18.91 |
| (iii) Bank balances other than (ii) above | 23,385.49 | 22,541.94 |
| (iv) Loans | 2,922.16 | 3,209.09 |
| (v) Other Financial Assets | 1,638.66 | 1,695.91 |
| c) Other Current Assets | 513.05 | 945.20 |
| Assets held for sale | 94,550.32 | 94,550.32 |
| Total – Current Assets | 128,366.89 | 130,078.39 |
| Total Assets | 154,498.49 | 155,182.32 |
| Equity and Liabilities | ||
| a) Equity | ||
| Equity Share capital | 6,726.96 | 6,726.96 |
| b) Other equity: | 102,942.36 | 103,754.19 |
| Total Equity | 109,669.32 | 110,481.15 |
Standalone (Liabilities) (₹ in lakhs)
| Description | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| Liabilities | ||
| Non-current Liabilities: | ||
| a) Financial Liabilities: | ||
| (i) Borrowings | 134.56 | 191.30 |
| (ii) Lease Liabilities | 96.51 | 66.52 |
| b) Provisions | 888.56 | 994.51 |
| c) Deferred Tax Liabilities (Net) | 17,730.52 | 17,576.52 |
| Total (Non-current Liabilities) | 18,850.15 | 18,828.85 |
| Current Liabilities: | ||
| a) Financial Liabilities | ||
| (i) Borrowings | 19,124.14 | 11,193.10 |
| (ii) Lease Liabilities | 22.94 | 23.94 |
| (iii) Trade payables | ||
| – Dues to micro and small enterprises | 28.51 | 42.99 |
| – Dues to Others | 1,501.47 | 4,749.80 |
| (iv) Other Financial Liabilities | 344.55 | 816.82 |
| b) Other Current Liabilities | 3,402.49 | 7,447.27 |
| c) Provisions | 1,554.92 | 1,598.40 |
| Total current Liabilities | 25,979.02 | 25,872.32 |
| Total Liability | 44,829.17 | 44,701.17 |
| Total Equity and Liabilities | 154,498.49 | 155,182.32 |
Standalone Audited Cash Flow Statement for the year ended 31st March 2026 (₹ in lakhs)
| Description | For the year ended 31st March 2026 | For the year ended 31st March 2025 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit / (Loss) before tax | (1,386.16) | 39,487.13 |
| Adjustments for: | ||
| Depreciation/Loss on impairment of Property, plant and equipment | 193.91 | 164.18 |
| (Profit)/ Loss on sale of Property, plant and equipment | – | 0.24 |
| Interest Income | (1,702.35) | (1,695.80) |
| Excess prov written back | (10.40) | – |
| Waiver of GOI Interest | – | (54,582.29) |
| Interest & Finance Charges | 2,042.35 | 4,285.95 |
| Income from Investing activities | (78.03) | (76.64) |
| Changes in defined Employee benefit plan-other comprehensive income | 17.33 | (87.11) |
| Operating Cash Flows before Working Capital changes (A) | (923.35) | (12,504.34) |
| Adjustments for | ||
| (Increase)/Decrease in Inventories | 965.23 | 1,301.57 |
| (Increase)/Decrease in Trade & Other Receivables | 519.09 | 573.46 |
| Increase/(Decrease) in Trade Payables & Other Liabilities | (7,596.29) | 3,183.09 |
| Direct tax paid | (12.18) | – |
| Waiver of GOI Loan | – | 70,586.46 |
| Cash used in Operations (Working Capital Changes) (B) | (6,124.15) | 75,644.58 |
| Net Cash used in Operating activities (A+B) | (7,047.50) | 63,140.24 |
| CASH FLOW FROM INVESTING ACTIVITIES : | ||
| Purchase of Property, plant and equipment | (187.01) | (722.55) |
| Purchase of Investment in shares | (404.05) | – |
| Sale of Assets held for Sale | 0.03 | – |
| Interest Income | 1,748.17 | 1,669.19 |
| Income from investment property | 78.03 | 76.64 |
| Net Cash from Investing activities | 1,235.17 | 1,023.28 |
| CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Increase/(Decrease) in Secured Loans | 7,874.30 | (62,747.50) |
| Increase/(Decrease) in Unsecured Loans | – | – |
| Interest Paid | (2,034.38) | (1,441.32) |
| Payment of lease liability | (30.22) | (28.80) |
| Net cash from/(used) in financing activities | 5,809.70 | (64,217.62) |
| Net Increase Decrease in Cash and Cash Equivalents | (2.63) | (54.10) |
| Cash & cash equivalents at the beginning of the period | 18.91 | 73.01 |
| Cash & cash equivalents at the end of the period | 16.28 | 18.91 |
Cash & cash equivalents as per above comprise of following (₹ in lakhs)
| Description | Amount (Current Year) | Amount (Previous Year) |
|---|---|---|
| a) Balances with banks (of the nature of cash and cash equivalents): | ||
| – Current accounts | 16.27 | 18.34 |
| – Saving Account | – | – |
| – Deposits with original maturity of less than three months | – | – |
| b) Cash on Hand | 0.01 | 0.57 |
| Total | 16.28 | 18.91 |
Audited Consolidated Financial Results for the Quarter and Year Ended 31st March 2026 (₹ in lakhs)
| PARTICULARS | Quarter ended 31.03.2026 (Audited) | Quarter ended 31.12.2025 (Unaudited) | Quarter ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Continuing Operations | |||||
| 1 Income | |||||
| 2 Revenue from Operations | 13,636.26 | 14,724.32 | 13,662.13 | 57,376.13 | 53,586.76 |
| 3 Other Income | 333.90 | 563.33 | 526.89 | 1,926.62 | 2,275.11 |
| 4 Total Income (2+3) | 13,970.16 | 15,287.65 | 14,189.02 | 59,302.75 | 55,861.87 |
| 5 Expenses: | |||||
| a Cost of materials consumed | 7,798.19 | 11,170.93 | 11,974.32 | 39,834.00 | 42,695.49 |
| b Change in inventories of Finished Goods, Stock-in-Trade and Work-in-Progress | 43.38 | (837.82) | (842.80) | 1,251.94 | (779.59) |
| c Employees benefits expense | 1,021.47 | 1,109.20 | 1,291.61 | 4,370.61 | 4,744.91 |
| d Finance Cost (Refer Note No.4) | 504.97 | 512.51 | (959.54) | 2,042.35 | 4,285.95 |
| e Depreciation and amortisation expense | 50.37 | 51.99 | 35.06 | 193.91 | 164.18 |
| f Utilities (Power, Fuel & Water) | 2 |