Summary of Key Information:

Reporting Period: Quarter and Half Year ended 30th September, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results

Audit Opinion:

Clean/Unmodified opinion. Statutory Auditors M/s N.C. Aggarwal & Co. issued limited review reports with no modifications.

Key Financial Highlights [Amount in ₹ Lakhs]:

Standalone Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹0.00
  • Other Income: ₹59.90
  • Total Income: ₹59.90
  • Total Expenses: ₹422.39
  • Profit/(Loss) Before Tax: (₹362.49)
  • Tax Expense: (₹30.25)
  • Profit/(Loss) for the period: (₹332.24)
  • Other Comprehensive Income: ₹25.75
  • Total Comprehensive Income/(Loss): (₹306.49)
  • Basic EPS: (₹4.60)
  • Diluted EPS: (₹4.60)

Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹0.00
  • Other Income: ₹772.40
  • Total Income: ₹772.40
  • Total Expenses: ₹780.00
  • Profit/(Loss) Before Tax: ₹509.79
  • Tax Expense: ₹42.57
  • Profit/(Loss) for the period: ₹467.22
  • Other Comprehensive Income: ₹52.77
  • Total Comprehensive Income/(Loss): ₹519.99
  • Basic EPS: ₹6.55
  • Diluted EPS: ₹6.55

Comparative Figures (Standalone):

  • Q2 FY26 Net Profit: (₹60.99) lakh
  • H1 FY26 Net Profit: ₹52.46 lakh
  • FY26 Net Profit: (₹195.24) lakh

Consolidated Results:

Quarter Ended 30.09.2026:

  • Profit/(Loss) for the period: (₹329.05)
  • Total Comprehensive Income/(Loss): (₹303.30)
  • Basic EPS: (₹4.61)
  • Diluted EPS: (₹4.61)

Half Year Ended 30.09.2026:

  • Profit/(Loss) for the period: ₹465.90
  • Total Comprehensive Income/(Loss): ₹518.67
  • Basic EPS: ₹6.53
  • Diluted EPS: ₹6.53

Balance Sheet Position (Standalone as at 30.09.2026):

  • Cash and cash equivalents: ₹97.20 lakh
  • Bank Balance other than cash: ₹18.99 lakh
  • Loans: ₹1412.15 lakh
  • Investments: ₹7517.13 lakh (increased from ₹6600.32 lakh as at 31.03.2026)
  • Other Financial Assets: ₹808.16 lakh
  • Total Assets: ₹10080.83 lakh
  • Borrowings: ₹1451.62 lakh
  • Other Financial Liabilities: ₹102.19 lakh
  • Equity Share Capital: ₹768.08 lakh
  • Other Equity: ₹7725.78 lakh

Cash Flow Statement (Standalone H1 FY27):

  • Net Cash Flow from Operating Activities: (₹373.06) lakh
  • Net Cash from Investing Activities: ₹50.00 lakh
  • Net Cash from Financing Activities: ₹298.71 lakh
  • Net Decrease in Cash & Cash Equivalents: (₹24.35) lakh

Segment-wise Performance:

Not Specified - The company stated there are no reportable segments as per Indian Accounting Standard 108.

Corporate Actions:

Not Specified

Other Significant Information:

  • Previous period/year figures have been regrouped/rearranged for comparability
  • The financial results are available on company website: www.hbstockholdings.com