Board Meeting Details

The Board Meeting of H. R. Hygiene Products Limited was held on Friday, November 06, 2026 at the Registered Office of the Company. The meeting commenced at 05:00 p.m. IST and concluded at 06:00 p.m. IST.

Matters Considered and Approved

The Board of Directors considered, approved and took on record the following matters:

1. Unaudited Standalone Financial Result of the Company for the Half Year ended September 30, 2026 together with the Limited Review Report of Auditors thereon.

2. Disclosure of Statement of Deviation or Variation as per regulation 32 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Results Summary - Half Year Ended September 30, 2026 (Unaudited)

Income Statement (₹ in Lakhs)

  • Revenue from Operations (Net of Taxes): ₹7,545.66
  • Other Income: ₹92.29
  • Total Income: ₹7,637.95

Expenses (₹ in Lakhs)

  • Cost of Materials consumed: ₹2,214.82
  • Purchase of Stock in Trade: ₹5,066.67
  • Changes in Inventories: (₹1,139.87)
  • Employees Cost: ₹144.30
  • Finance Cost: ₹74.55
  • Depreciation and Amortisation Expenses: ₹105.18
  • Other Expenses: ₹488.00
  • Total Expenses: ₹6,953.65

Profitability (₹ in Lakhs)

  • Profit before Exceptional Items and Tax: ₹684.30
  • Exceptional Items: ₹0.00
  • Profit Before Tax: ₹684.30

Tax Expenses (₹ in Lakhs)

  • Current Tax: ₹157.58
  • Short/(excess) provision of income tax: ₹0.00
  • Deferred Tax: (₹3.16)
  • Total Tax Expenses: ₹154.42

Net Profit (₹ in Lakhs)

  • Net Profit After Tax from Business Operations: ₹529.88

Capital Structure

  • Paid up Equity Share Capital: ₹2,271.20 lakhs (increased from ₹1,780.64 lakhs)
  • Face Value per share: ₹10.00
  • Other Equity Capital (Reserve & Surplus): Not clearly stated in numerical terms

Earnings Per Share (₹)

  • Basic: ₹2.73
  • Diluted: ₹2.73

Comparative Financial Data

Half Year Ended September 30, 2025 (₹ in Lakhs)

  • Revenue from Operations: ₹3,005.98
  • Total Income: ₹3,005.99
  • Net Profit After Tax: ₹356.50
  • Basic EPS: ₹2.00

Year Ended March 31, 2026 (Audited) (₹ in Lakhs)

  • Revenue from Operations: ₹13,072.71
  • Total Income: ₹13,190.64
  • Net Profit After Tax: ₹1,102.30
  • Basic EPS: ₹6.19

Balance Sheet Highlights as at September 30, 2026 (Unaudited)

Equity and Liabilities (₹ in Lakhs)

  • Share Capital: ₹2,271.20
  • Reserves and Surplus: ₹6,410.28
  • Total Shareholders' Funds: ₹8,681.49
  • Non-Current Liabilities: ₹1,396.52
  • Current Liabilities: ₹5,973.13
  • Total: ₹16,051.14

Assets (₹ in Lakhs)

  • Non-current assets: ₹581.69
  • Current assets: ₹15,469.46
  • Total: ₹16,051.14

Cash Flow Statement - Half Year Ended September 30, 2026 (₹ in Lakhs)

  • Net Cash Flow from Operating Activity: (₹3,709.24)
  • Net Cash Flow from Investing Activity: (₹10.85)
  • Net Cash Flow from Financing Activity: ₹3,920.71
  • Net Increase in Cash and Cash Equivalents: ₹200.62
  • Closing Cash Balance: ₹337.71

IPO Details and Utilization of Proceeds

The Company completed its Initial Public Offer (IPO) comprising:

  • Fresh Issue of up to 49,05,600 Equity Shares
  • Offer for Sale of up to 12,25,600 Equity Shares
  • Total offer size: up to 61,31,200 Equity Shares

The shares were listed on the BSE SME Platform on August 05, 2026 at a listing price of ₹88 per share.

Utilization of IPO Proceeds (as certified by Savjani & Associates, Chartered Accountants)

  • Setting up new manufacturing facility at Rajkot, Gujarat: ₹313.61 lakhs utilized out of ₹268.70 lakhs allocated
  • Prepayment/Repayment of Loan: ₹35.66 lakhs utilized (fully allocated)
  • Offer Expenses: ₹33.96 lakhs utilized out of ₹47.91 lakhs allocated
  • General Corporate Purpose: ₹39.25 lakhs utilized (fully allocated)
  • Total Utilized: ₹442.48 lakhs out of ₹391.52 lakhs allocated

Additional Information

  • The financial results have been prepared in accordance with Generally Accepted Accounting Principles in India (India GAAP)
  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • The Company is exempted from applicability of IND-AS as it is listed on the SME platform
  • The Company operates under one segment
  • The Company has applied for a change in its CIN with the Registrar of Companies consequent to its listing, which is currently in progress
  • The Limited Review Report by Savjani & Associates states that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement