HOUSING AND URBAN DEVELOPMENT CORPORATION LIMITED (HUDCO) — Quarter & year ended 31st March, 2026
| Particulars | STANDALONE Quarter ended | STANDALONE Year ended | CONSOLIDATED Year ended |
|---|---|---|---|
| 31/03/26 (Audited) | 31/03/26 (Audited) | 31/03/26 (Audited) | |
| 31/03/25 (Audited) | 31/03/25 (Audited) | 31/03/25 (Audited) | |
| Total Income from Operations (Net) | 3,562.86 | 13,150.40 | 13,150.40 |
| 2,844.99 | 10,311.29 | 10,311.29 | |
| Net Profit for the Period (before tax & exceptional items) | 621.01 | 3,221.44 | 3,221.44 |
| 1,020.26 | 3,636.66 | 3,636.66 | |
| Net Profit for the Period before tax (after exceptional items) | 621.01 | 3,221.44 | 3,221.44 |
| 1,020.26 | 3,636.66 | 3,636.66 | |
| Net Profit for the Period after tax (after exceptional items) | 1,981.31 | 4,034.37 | 4,034.37 |
| 727.74 | 2,709.14 | 2,709.14 | |
| Total Comprehensive Income for the period (comprising Profit for the period (after tax) and other comprehensive income (after tax)) | 2,007.31 | 3,477.15 | 3,477.15 |
| 627.38 | 2,544.34 | 2,544.34 | |
| Paid up Equity Share Capital (FV – ₹ 10/- each) | 2,001.90 | 2,001.90 | 2,001.90 |
| 2,001.90 | 2,001.90 | 2,001.90 | |
| Other Equity (excluding Revaluation Reserve) | N.A. | 18,533.30 | 18,531.56 |
| N.A. | 15,967.89 | 15,966.15 | |
| Securities Premium Account | N.A. | 1.26 | 1.26 |
| N.A. | 1.26 | 1.26 | |
| Net Worth | N.A. | 21,977.20 | 21,975.46 |
| N.A. | 17,969.79 | 17,968.05 | |
| Paid up Debt Capital/ Outstanding Debt* | – | 1,41,389.61 | 1,41,389.61 |
| – | 1,07,280.61 | 1,07,280.61 | |
| Debt Equity Ratio | N.A. | 6.43 | 6.43 |
| N.A. | 5.72 | 5.72 | |
| Earning per Share (FV – ₹ 10/- each) (The EPS for quarters are not annualised) | |||
| i) Basic | 9.90 | 20.15 | 20.15 |
| 3.64 | 13.53 | 13.53 | |
| ii) Diluted | 9.90 | 20.15 | 20.15 |
| 3.64 | 13.53 | 13.53 | |
| Debenture Redemption Reserve** (as at year end) | N.A. | 3,095.50 | 3,095.50 |
| N.A. | 2,965.69 | 2,965.69 |
| S. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31/03/26 (Audited) | 31/12/25 (Unaudited) | ||
| 31/03/25 (Audited) | 31/03/26 (Audited) | ||
| 31/03/25 (Audited) | |||
| I Income | |||
| 1 Interest Income | 3555.39 | 3418.90 | 2820.88 |
| 2 Dividend Income | 0.00 | 0.00 | 0.09 |
| 3 Rental Income | 7.13 | 12.20 | 14.16 |
| 4 Fees and Commission Income | 0.00 | 0.00 | 0.00 |
| 5 Net Gain on Fair Value Changes | 0.00 | 0.00 | 8.89 |
| 6 Sale of Services | 0.34 | 0.10 | 0.97 |
| Total revenue from Operations | 3562.86 | 3431.20 | 2844.99 |
| II Other Income | 62.21 | 74.37 | 9.92 |
| III Total Income (I + II) | 3625.07 | 3505.57 | 2854.91 |
| IV Expenses | |||
| 1 Finance Costs | 2413.29 | 2394.15 | 1859.25 |
| 2 Fees and Commission Expense | 0.84 | 0.42 | 2.18 |
| 3 Net Loss on Fair Value Changes | 466.40 | 293.45 | 0.00 |
| 4 Impairment on Financial instrument and written offs | 6.05 | (77.71) | (141.82) |
| 5 Employee Benefit Expenses | 59.80 | 73.91 | 64.19 |
| 6 Depreciation and Amortization | 3.78 | 3.00 | 3.51 |
| 7 Corporate Social Responsibilities (CSR) | 14.50 | 14.50 | 12.25 |
| 8 Other Expenses | 39.40 | 15.36 | 35.09 |
| Total expenses | 3004.06 | 2717.08 | 1834.65 |
| V Profit/(loss) before Tax (III-IV) | 621.01 | 788.49 | 1020.26 |
| VI Tax Expense | |||
| 1 Current Tax Expense (including adjustment of earlier years) | 170.02 | 151.36 | 190.23 |
| 2 Deferred Tax Expense/ (Credit) | (1530.32) | (75.87) | 102.29 |
| Total Tax Expense | (1360.30) | 75.49 | 292.52 |
| VII Profit /(loss) for the Period / Year (V-VI) | 1981.31 | 713.00 | 727.74 |
| VIII Other Comprehensive Income | |||
| A Items that will not be reclassified to profit or loss | |||
| 1 Re-measurement gains/losses on defined benefit plans | 10.13 | 22.21 | 3.09 |
| 2 Income tax relating to items that will not be reclassified to profit or loss | (2.55) | (5.59) | (0.78) |
| Sub-total (A) | 7.58 | 16.62 | 2.31 |
| B (i) Items that will be reclassified to profit and loss | |||
| – Effective Portion of Gains/(Loss) in Cash Flow Hedge | 544.59 | 167.25 | (673.32) |
| – Cost of Hedging Reserve | (519.99) | 141.44 | 536.12 |
| (ii) Income tax relating to items that will be reclassified to profit or loss | |||
| – Effective Portion of Gains/(Loss) in Cash Flow Hedge | (137.06) | (42.10) | 169.46 |
| – Cost of Hedging Reserve | 130.88 | (35.60) | (134.93) |
| Sub-total (B) | 18.42 | 230.99 | (102.67) |
| Other Comprehensive Income (A + B) | 26.00 | 247.61 | (100.36) |
| IX Total Comprehensive Income for the Period (VII+VIII) | 2007.31 | 960.61 | 627.38 |
| X Paid-up Equity Share Capital (Face Value of ₹ 10 each) | 2001.90 | 2001.90 | 2001.90 |
| XI Instruments entirely equity in nature | 0.00 | 0.00 | 0.00 |
| XII Other Equity (Reserves excluding revaluation reserve) (As per audited financial accounts as at 31st March) | N.A. | N.A. | N.A. |
| XIII Net worth | N.A. | N.A. | N.A. |
| XIV Earnings Per Share (Face Value of ₹10 each) (The EPS for quarters is not annualised) | |||
| Basic (₹) | 9.90 | 3.56 | 3.64 |
| Diluted (₹) | 9.90 | 3.56 | 3.64 |
| Particulars | 31st March, 2026 | 31st March, 2025 |
|---|---|---|
| ASSETS | ||
| 1 Financial Assets | ||
| (a) Cash and Cash Equivalents | 2.08 | 5.55 |
| (b) Bank Balance other than (a) above | 224.03 | 58.99 |
| (c) Derivative Financial Instruments | 2,154.88 | 1,643.28 |
| (d) Receivables | ||
| (i) Trade Receivables | 0.77 | 1.84 |
| (ii) Other Receivables | 6.58 | 2.34 |
| (e) Loans | 160,547.15 | 124,340.71 |
| (f) Investments | 2,228.66 | 1,319.62 |
| (g) Other Financial Assets | 894.63 | 634.96 |
| Sub Total (1) | 1,66,058.78 | 1,28,007.29 |
| 2 Non-Financial Assets | ||
| (a) Current Tax Assets (Net) | 4.29 | – |
| (b) Deferred Tax Assets (Net) | 448.08 | – |
| (c) Investment Property | 20.20 | 18.81 |
| (d) Property, Plant and Equipment | 59.20 | 56.94 |
| (e) Capital Work-in-Progress | 22.97 | 14.37 |
| (f) Intangible Assets under development | – | 1.68 |
| (g) Other Intangible Assets | 8.26 | 12.13 |
| (h) Assets classified as held for sale | 0.41 | – |
| (i) Other Non-Financial Assets | 217.60 | 386.17 |
| Sub Total (2) | 781.01 | 490.10 |
| TOTAL ASSETS (1+2) | 1,66,839.79 | 1,28,497.39 |
| A LIABILITIES AND EQUITY | ||
| A-1 Liabilities | ||
| (a) Financial Liabilities | ||
| (b) Derivative Financial Instruments | 235.01 | – |
| Payables | ||
| 1. Trade Payable | ||
| (i) Total outstanding dues of MSME | – | – |
| (ii) Total outstanding dues of creditors other than MSME | – | – |
| 2. Other Payables | ||
| (i) Total outstanding dues of MSME | 0.86 | 1.02 |
| (ii) Total outstanding dues of creditors other than MSME | 9.76 | 19.77 |
| (d) Debt Securities | 60,814.72 | 55,907.15 |
| (e) Borrowings | 80,862.29 | 51,389.61 |
| (f) Deposits | – | – |
| (g) Other Financial Liabilities | 2,418.34 | 1,320.43 |
| Sub Total (A-1) | 1,44,340.98 | 1,08,637.98 |
| (a) Non-Financial Liabilities | ||
| (b) Current Tax Liabilities (Net) | – | 12.64 |
| (c) Provisions | 397.00 | 364.78 |
| (d) Deferred Tax Liabilities (Net) | – | 1,465.93 |
| (e) Other Non-Financial Liabilities | 124.61 | 46.27 |
| Sub Total (A-2) | 521.61 | 1,889.62 |
| Sub Total (A) (A-1 + A-2) | 1,44,862.59 | 1,10,527.60 |
| B Equity | ||
| (a) Equity Share Capital | 2,001.90 | 2,001.90 |
| (b) Instruments entirely equity in nature | 1,442.00 | – |
| (c) Other Equity | 18,533.30 | 15,967.89 |
| Sub Total (B) | 21,977.20 | 17,969.79 |
| TOTAL LIABILITIES AND EQUITY (A+B) | 1,66,839.79 | 1,28,497.39 |
| S. No. | Particulars | Standalone: Period ended 31st March, 2026 | Standalone: Period ended 31st March, 2025 |
|---|---|---|---|
| A | Operating activities | ||
| Profit before tax | 3221.44 | 3636.66 | |
| Adjustments to reconcile profit before tax to net cash flows: | |||
| (i) | Depreciation & amortisation | 12.53 | 10.64 |
| (ii) | Impairment on financial instruments | (191.60) | (410.50) |
| (iii) | EIR on borrowings | 925.43 | (65.61) |
| (iv) | Loss/ (Gain) on Fair Value Changes (Net) | (18.62) | (8.92) |
| (v) | Provision for employee benefits and CSR | 73.57 | 54.48 |
| (vi) | Provision for Interest under Income Tax Act | (0.26) | 4.38 |
| (vii) | Loss/ (Profit) on sale of Fixed Assets (Net) | (25.42) | (0.52) |
| (viii) | EIR on Advances | (2.35) | 3.89 |
| (ix) | EIR on Investment | (5.38) | (1.55) |
| (x) | Discounting of security deposit and deposit for services | 0.21 | (0.05) |
| (xi) | Discounting of Interest Income on Staff Advances | (0.62) | (1.64) |
| (xii) | Discountng of Employee cost of Staff advances | 5.63 | 1.64 |
| Operating Profit before Working capital changes | 3994.56 | 3222.90 | |
| Working capital changes | |||
| (i) | Loans | (36075.55) | (32605.95) |
| (ii) | Derivatives | (1964.29) | (1553.38) |
| (iii) | Trade Receivables | (1.55) | (2.51) |
| (iv) | Other Financial Assets | (259.67) | (31.24) |
| (v) | Other Non Financial Assets | 130.48 | (8.37) |
| (vi) | Bank Balance other than Cash & Cash Equivalent | (165.03) | 78.39 |
| (vii) | Other Financial Liabilities | 1038.66 | 195.24 |
| (viii) | Other Non Financial Liabilities | 78.34 | 2.04 |
| (ix) | Trade Payable | (10.17) | 6.51 |
| (x) | Provisions | (60.05) | (53.07) |
| Sub Total | (37288.83) | (33972.34) | |
| Income tax paid (Net of refunds) | (617.95) | (671.16) | |
| Net cash flows from/(used in) operating activities – A | (33912.22) | (31420.60) | |
| B | Investing activities | ||
| (i) | Purchase of fixed and intangible assets | (21.58) | (21.74) |
| (ii) | Proceeds from sale of property and equipment | 27.36 | 0.80 |
| (iii) | Amount received on redemption of Investment | 61.18 | 0.00 |
| (iv) | Investments at fair value through Profit and Loss | (946.22) | (1010.34) |
| (v) | Dividend received | (5.05) | (10.14) |
| Net cash flows from/(used in) investing activities – B | (884.31) | (1041.42) |