Summary of Key Information:

Reporting Period: Quarter and Year ended March 31, 2026

Nature of Filing: Outcome of Board Meeting - Financial Results under Regulation 33 of SEBI LODR

Audit Opinion:

Standalone: Qualified Opinion

Consolidated: Qualified Opinion

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹802 lakhs (Q4 FY25: ₹727 lakhs)
  • Total Income: ₹2,061 lakhs (Q4 FY25: ₹1,966 lakhs)
  • Net Loss: ₹(336) lakhs (Q4 FY25: ₹(129) lakhs)
  • EPS: ₹(0.09) (Q4 FY25: ₹(0.05))

Year Ended March 31, 2026:

  • Revenue from Operations: ₹2,596 lakhs (FY25: ₹2,617 lakhs)
  • Total Income: ₹8,387 lakhs (FY25: ₹8,244 lakhs)
  • Net Profit: ₹1,669 lakhs (FY25: ₹1,610 lakhs)
  • EPS: ₹0.47 (FY25: ₹0.45)
  • Other Equity: ₹13,605 lakhs (FY25: ₹11,933 lakhs)
  • Cash and Cash Equivalents: ₹275 lakhs (FY25: ₹211 lakhs)

Consolidated Results:

Year Ended March 31, 2026:

  • Revenue from Operations: ₹14,265 lakhs (FY25: ₹14,231 lakhs)
  • Total Income: ₹20,110 lakhs (FY25: ₹20,200 lakhs)
  • Net Loss: ₹(12,877) lakhs (FY25: ₹(14,587) lakhs)
  • EPS: ₹(3.70) (FY25: ₹(4.02))
  • Other Equity: ₹(238,227) lakhs (FY25: ₹(225,350) lakhs)
  • Total Assets: ₹53,563 lakhs (FY25: ₹52,588 lakhs)
  • Total Liabilities: ₹256,230 lakhs (FY25: ₹242,378 lakhs)

Segment-wise Performance:

Segment Revenue for FY26:

  • Food Processing Machinery: ₹892 lakhs
  • Machine Tools: ₹7,055 lakhs
  • Projects: ₹4,683 lakhs
  • Others (including Watch Assembly): ₹1,704 lakhs
  • Total: ₹14,265 lakhs

Segment Results before Interest & Taxes for FY26:

  • Food Processing Machinery: ₹51 lakhs
  • Machine Tools: ₹(7,989) lakhs
  • Projects: ₹124 lakhs
  • Others: ₹1794 lakhs
  • Total Segment Result: ₹(6,020) lakhs

Corporate Actions:

  • No dividend declared for the year
  • No share split, bonus issue, or buyback announced
  • Equity Share Capital remains at ₹35,560 lakhs (Face Value ₹10/- each)

Other Significant Information:

  • Networth of HMT Group completely eroded
  • Company relying on government support and asset monetization for going concern basis
  • Government of India notified four Labour Codes effective November 21, 2025, with consequential effects recognized
  • Subsidiary HMT Machine Tools Limited has substantial land assets supporting recoverability of receivables
  • Multiple legal and regulatory proceedings ongoing across subsidiaries