INDIA HOMES LIMITED (Formerly India Steel Works Ltd) — Quarter ended 31-Mar-2026; Year ended 31-Mar-2026
The following are the extracted financial tables from the provided quarterly results document.
| Sr. No | Particulars | Quarter ended 31/Mar/2026 Audited | Quarter ended 31/Dec/2025 Unaudited | Quarter ended 31/Mar/2025 Audited | Year ended 31/Mar/2026 Audited | Year ended 31/Mar/2025 Audited |
|---|---|---|---|---|---|---|
| 31/Mar/2026 Audited | 31/Dec/2025 Unaudited | 31/Mar/2025 Audited | 31/Mar/2026 Audited | 31/Mar/2025 Audited | ||
| 1 | (a) Revenue from Operation | |||||
| – Steel Activities | 23.43 | – | 0.75 | 25.30 | 0.75 | |
| – Real Estate Activities | 2,425.00 | – | – | 2,425.00 | – | |
| (b) Other Income | ||||||
| – Steel Activities | 147.72 | 142.97 | 33.38 | 314.22 | 112.00 | |
| – Real Estate Activities | – | – | – | – | – | |
| Total Income | 2,596.15 | 142.97 | 34.13 | 2,764.52 | 112.75 | |
| 2 | Expenses | |||||
| (a) Cost of Materials Consumed | 19.37 | – | – | 21.26 | – | |
| (b) Purchases of Stock In Trade | – | – | – | – | – | |
| (c) Changes in Inventories of Finished Goods, Work In Progress and Stock In Trade | – | – | 0.99 | – | 0.99 | |
| (d) Employees Benefits Expenses | 31.43 | 29.42 | 13.45 | 118.38 | 62.51 | |
| (e) Finance Costs | 179.64 | 25.14 | 81.74 | 457.58 | 419.50 | |
| (f) Depreciation and Amortisation Expenses | 2.90 | 2.90 | 171.43 | 11.62 | 687.82 | |
| (g) Other Expenses | 77.74 | 42.57 | 96.68 | 290.13 | 507.21 | |
| Total Expenses | 311.09 | 100.03 | 364.29 | 898.98 | 1,678.03 | |
| 3 | Profit/(Loss) before exceptional items (1-2) | 2,285.06 | 42.94 | -330.16 | 1,865.54 | -1,565.28 |
| 4 | Exceptional Items | – | – | – | – | 225.93 |
| 5 | Profit/(Loss) (3-4) | 2,285.06 | 42.94 | -330.16 | 1,865.54 | -1,339.35 |
| 6 | Tax Expenses | |||||
| Current Tax | – | – | – | – | – | |
| Tax for earlier year | – | – | – | – | – | |
| Deferred Tax | – | – | – | – | – | |
| 7 | Net Profit/(Loss) after tax (5-6) | 2,285.06 | 42.94 | -330.16 | 1,865.54 | -1,339.35 |
| 8 | Other Comprehensive Income (Net of Tax) | |||||
| a) Items that will not be reclassified to Statement of Profit and Loss | -2.06 | – | 2.23 | -2.06 | 2.23 | |
| b) Items that will be reclassified to Statement of Profit and Loss | – | – | – | – | – | |
| Total Other comprehensive Income (a+b) | -2.06 | – | 2.23 | -2.06 | 2.23 | |
| 9 | Total comprehensive Income (7+8) | 2,283.00 | 42.94 | -327.93 | 1,863.48 | -1,337.13 |
| 10 | Paid-up Equity Share Capital | 3,980.81 | 3,980.81 | 3,980.81 | 3,980.81 | 3,980.81 |
| 11 | Other Equity excluding Revaluation Reserve | – | – | – | 519.89 | -1,343.59 |
| 12 | (i) Earnings per share face value @ Rs. 1/- each. | |||||
| a) Basic (in Rs.) – (Before Exceptional Items) | 0.57 | 0.01 | -0.08 | 0.47 | -0.39 | |
| b) Diluted (in Rs.) – (Before Exceptional Items) | 0.57 | 0.01 | -0.08 | 0.47 | -0.39 | |
| a) Basic (in Rs.) – (After Exceptional Items) | 0.57 | 0.01 | -0.08 | 0.47 | -0.34 | |
| b) Diluted (in Rs.) – (After Exceptional Items) | 0.57 | 0.01 | -0.08 | 0.47 | -0.34 |
| Particulars | Rs. In lacs (31.03.2026) Audited | Rs. In lacs (31.03.2025) Audited |
|---|---|---|
| (A) ASSETS | ||
| (1) NON CURRENT ASSETS | ||
| (a) Property, Plant & Equipment | 20,190.03 | 20,201.65 |
| (b) Intangible assets | – | – |
| (c) Capital work-in-progress | – | – |
| (d) Financial assets | ||
| — (i) Investments | 0.53 | 0.53 |
| — (ii) Other financial assets | 1,120.27 | 1,120.27 |
| (e) Other non-current assets | 2,458.98 | 2,128.72 |
| Sub-total – Non Current Assets | 23,769.82 | 23,451.18 |
| (2) CURRENT ASSETS | ||
| (a) Inventories | 13,696.20 | 13,534.32 |
| (b) Financial assets | ||
| — (i) Trade receivables | – | – |
| — (ii) Cash and cash equivalents | 63.36 | 20.38 |
| — (iii) Deposits | 27.08 | 26.25 |
| — (iii) Loans | 60.65 | 60.65 |
| — (iv) Other financial assets | 1,884.09 | 2,061.78 |
| (c) Other current assets | ||
| — (i) Redevelopment Project – Work-in-Progress | 167.70 | – |
| — (ii) Other current assets | 44.85 | 43.43 |
| Sub-total – Current Assets | 15,943.94 | 15,746.81 |
| TOTAL – ASSETS | 39,713.76 | 39,197.99 |
| (B) EQUITY & LIABILITIES | ||
| (1) EQUITY | ||
| (a) Equity Share capital | 3,980.81 | 3,980.81 |
| (b) Other Equity | 519.89 | -1,343.59 |
| Sub Total – Total Equity | 4,500.70 | 2,637.22 |
| (2) LIABILITIES | ||
| NON CURRENT LIABILITIES | ||
| (a) Financial Liability | ||
| — (i) Borrowings (Unsecured from Promoters) | 5,240.35 | 4,728.80 |
| — (ii) Trade Payable | – | – |
| — (iii) Other Financial Liabilities | 626.77 | 627.41 |
| (b) Provisions | 8.52 | 4.16 |
| Sub Total – Non Current Liabilities | 5,875.63 | 5,360.38 |
| CURRENT LIABILITIES | ||
| (a) Financial Liability | ||
| — (i) Borrowings (Secured Financial Creditors) | 3,237.46 | 4,852.73 |
| — (ii) Borrowings (Unsecured from Others) | 660.16 | 660.16 |
| — (iii) Trade payables | 15,859.60 | 16,206.76 |
| — (iv) Other Financial Liabilities | 6,619.72 | 6,600.81 |
| (b) Other Current Liabilities | 2,779.19 | 2,711.48 |
| (c) Provisions | 181.28 | 168.45 |
| Sub-total – Current Liabilities | 29,337.42 | 31,200.38 |
| TOTAL – EQUITY & LIABILITIES | 39,713.76 | 39,197.99 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit / (Loss) Before Tax | 1,865.54 | -1,339.35 |
| Add / (Less):- Adjustments for Non-Cash / Non-Operating Items: | ||
| – Depreciation & Amortization | 11.62 | 687.82 |
| – Finance Cost | 457.58 | 419.50 |
| – Interest Income | -148.13 | -87.82 |
| – Non-operating income | -166.09 | -24.18 |
| 154.98 | 995.32 | |
| Operating Profit Before Changes in Working Capital | 2,020.52 | -344.03 |
| Adjustment for Changes in Working Capital | ||
| (Increase) / Decrease in Trade Receivables | – | – |
| (Increase) / Decrease in Inventories | -161.89 | 0.99 |
| (Increase) / Decrease in Other Current Financial Assets | 177.69 | -139.83 |
| (Increase) / Decrease in Other Current Assets | -169.12 | -10.65 |
| (Increase) / Decrease in Investment | – | – |
| (Increase) / Decrease in Other Non – Current Financial Assets | – | – |
| (Increase) / Decrease in Other Non – Current Assets | -330.26 | 499.78 |
| Increase / (Decrease) in Trade Payables | -347.15 | -186.05 |
| Increase / (Decrease) in Other Current Financial Liabilities | 18.91 | -155.17 |
| Increase / (Decrease) in Other Current Liabilities | 67.72 | -320.29 |
| Increase / (Decrease) in Provisions | 15.12 | 28.62 |
| Increase / (Decrease) in Other Non – Financial Liabilities | -0.64 | – |
| -729.63 | -282.60 | |
| Cash Generated from Operations | 1,290.89 | -626.63 |
| Less: Taxes Paid (Net of refund received) | – | – |
| NET CASH FLOW FROM OPERATING ACTIVITY (A) | 1,290.89 | -626.63 |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Property, Plant & Equipment & Intangible Assets | – | – |
| Interest Received | 148.13 | 87.82 |
| Movement in other bank balances | -148.96 | -88.52 |
| NET CASH FLOW FROM INVESTING ACTIVITY (B) | -0.83 | -0.70 |
| C CASH FLOW FROM FINANCING ACTIVITY | ||
| Receipt of Long Term Borrowings | 5,037.67 | 35.48 |
| Repayment of Long Term Borrowings | -4,526.12 | 1,751.07 |
| Increase / (Decrease) in Short Term Borrowings | -1,615.26 | -850.31 |
| Finance Cost | -143.37 | -307.50 |
| NET CASH FLOW FROM FINANCING ACTIVITY (C) | -1,247.09 | 628.75 |
| NET CASH FLOW FOR THE YEAR (A + B + C) | 42.98 | 1.42 |
| Add: Opening Balance of Cash & Cash Equivalents | 20.38 | 18.97 |
| CLOSING BALANCE OF CASH & CASH EQUIVALENTS | 63.36 | 20.38 |
| Particulars | 2026 | 2025 |
|---|---|---|
| TOTAL CASH AND BANK BALANCE AS PER BALANCE SHEET | 63.36 | 20.38 |
| Balance with banks in current accounts | 45.21 | 9.95 |
| Cash on Hand | 18.15 | 10.43 |
| CASH AND CASH EQUIVALENT AT THE END OF THE YEAR | 63.36 | 20.38 |
| Sr. No. | Particulars | Amount | Remarks |
|---|---|---|---|
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A Total amount outstanding as on date | 3237.46 | Add Notes | |
| B Of the total amount outstanding, amount of default as on date | 3237.46 | Add Notes | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A Total amount outstanding as on date | 6418.58 | Add Notes | |
| B Of the total amount outstanding, amount of default as on date | 6418.58 | Add Notes | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 9656.04 | Add Notes |
| I 5e. Particulars | Audited Figures (as reported) | Adjusted Figures (audited figures before adjusting for qualification) | Adjusted Figures (after adjusting for qualification) |
|---|---|---|---|
| 1 Turnover / Total Income | 2764.52 | 2764.52 | 2764.52 |
| 2 Total Expenditure | 898.98 | 898.98 | 898.98 |
| 3 Net Profit / (Loss) | 1863.48 | 1863.48 | 1863.48 |
| 4 Earnings Per Share | 0.47 | 0.47 | 0.47 |
| 5 Total Assets | 39713.76 | 39713.76 | 39713.76 |
| 6 Total Liabilities | 35213.06 | 35213.06 | 35213.06 |
| 7 Net Worth | 4500.70 | 4500.70 | 4500.70 |
| 8 Any other financial item(s) (as felt appropriate by the management) | Nil | Nil | Nil |
| Sr. No. | Particulars | Internal Auditors |
|---|---|---|
| 1 | Reason for change viz. appointment, reappointment, resignation, removal, death or otherwise | Based on the recommendation of Audit Committee, the Board has approved and appointed M/s. KSCA & ASSOCIATES LLP Chartered Accountants as the Internal Auditor of the Company to carry out internal Audit for the Financial Year 2026-27. |
| 2 | Date of appointment/re-appointment/cessation (as applicable) & term of appointment/re-appointment | The appointment, made on 15 05 2026, as Internal Auditor of the Company to carry out internal Audit for the Financial Year 2026-27. |
| 3 | Brief Profile (in case of appointment) | KSCA & Associates LLP, Chartered Accountants professionally managed chartered Accountancy Firm. |
| 4 | Disclosure of relationship between directors (in case of appointment) | Not Applicable |
| 5 | Information required pursuant to BSE Circular no. LIST/COMP/14/2018-19 and NSE Circular No. NSE/CML/2018/24 dated 20 June 2018. | Not Applicable |
| Sr. No. | Particulars | Changes in Statutory Auditors |
|---|---|---|
| 1 | Reason for change viz. appointment, reappointment, resignation, removal, death or otherwise | a. M/s. Laxmikant Kabra & Co LLP Chartered Accountants, will complete their second term of appointment as Statutory Auditors of the Company at the ensuing 39th AGM. b. Based on the recommendation of Audit Committee, the Board has approved and recommended for the approval of shareholders, appointment of M/s. CG |