HINDUSTAN TIN WORKS LIMITED

Key Financial Figures

Quarter Ended September 30, 2026:

  • Revenue From Operations: ₹14,552.88 lakhs
  • Total Income: ₹14,720.34 lakhs
  • Profit Before Tax: ₹827.85 lakhs
  • Net Profit After Tax: ₹597.08 lakhs
  • Total Comprehensive Income: ₹584.48 lakhs
  • Basic and Diluted EPS: ₹5.74

Six Months Ended September 30, 2026:

  • Revenue From Operations: ₹27,163.30 lakhs
  • Profit Before Tax: ₹1,318.63 lakhs
  • Net Profit After Tax: ₹978.55 lakhs
  • Total Comprehensive Income: ₹955.27 lakhs
  • Basic and Diluted EPS: ₹9.41

Comparative Figures (Quarter Ended September 30, 2025):

  • Revenue From Operations: ₹11,691.89 lakhs
  • Profit Before Tax: ₹233.88 lakhs
  • Net Profit After Tax: ₹173.49 lakhs
  • Basic and Diluted EPS: ₹1.69

Segment Performance Analysis

Business Segments (Quarter Ended September 30, 2026):

  • Manufacturing Segment Revenue: ₹14,552.23 lakhs with PBIT of ₹1,207.10 lakhs
  • Trading Segment Revenue: ₹0.65 lakhs with PBIT loss of ₹(257.44) lakhs
  • Unallocated Revenue: ₹167.46 lakhs

Geographical Segments (Quarter Ended September 30, 2026):

  • Domestic Revenue: ₹11,237.29 lakhs with PBIT of ₹566.04 lakhs
  • Export Revenue: ₹3,315.59 lakhs with PBIT of ₹383.62 lakhs
  • Unallocated Revenue: ₹167.46 lakhs

Assets and Liabilities Position (as at September 30, 2026)

Total Assets: ₹39,450.60 lakhs

  • Non-Current Assets: ₹16,470.99 lakhs (including Property, Plant and Equipment: ₹15,253.14 lakhs)
  • Current Assets: ₹22,979.61 lakhs (including Inventories: ₹10,091.58 lakhs, Trade receivables: ₹11,429.17 lakhs)

Equity and Liabilities:

  • Total Equity: ₹23,209.28 lakhs (Equity Share Capital: ₹1,039.97 lakhs, Other Equity: ₹22,169.31 lakhs)
  • Non-Current Liabilities: ₹3,314.70 lakhs
  • Current Liabilities: ₹12,926.62 lakhs

Cash Flow Statement (Six Months Ended September 30, 2026)

  • Net cash flow from operating activities: ₹1,310.09 lakhs
  • Net cash used in investing activities: ₹(866.55) lakhs
  • Net cash flows from financing activities: ₹1,824.33 lakhs
  • Net increase in cash and cash equivalents: ₹(98.37) lakhs
  • Cash and cash equivalents at year end: ₹4.18 lakhs

Accounting Treatment and Notes

The financial results were prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013. A remeasurement gain/loss on leave encashment (compensated absences) of ₹19.92 lakhs (₹14.91 lakhs net of tax) for the quarter ended June 30, 2026, previously shown in Other Comprehensive Income, has been included in the results for the quarter ended September 30, 2026. There is no impact on Total Comprehensive Income.