Key Financial Figures - Standalone (₹ lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹750
  • Other Income: ₹1,424
  • Total Income: ₹2,174
  • Total Expenses: ₹2,051
  • Profit Before Tax: ₹123
  • Tax Expense: ₹0
  • Profit After Tax: ₹123
  • Basic EPS: ₹0.03
  • Diluted EPS: ₹0.03

Half-Yearly Performance (H1 FY27)

  • Revenue from Operations: ₹1,212
  • Other Income: ₹3,029
  • Total Income: ₹4,241
  • Profit Before Tax: ₹1,335
  • Profit After Tax: ₹1,335
  • Basic EPS: ₹0.38
  • Diluted EPS: ₹0.38

Comparative Figures (Q2 FY26)

  • Revenue from Operations: ₹597
  • Other Income: ₹1,527
  • Total Income: ₹2,124
  • Profit After Tax: ₹121
  • Basic EPS: ₹0.03

Capital Structure

  • Paid-up Equity Share Capital: ₹35,560 lakhs (Face Value: ₹10/- each)
  • Other Equity: Not specified for current period (was ₹13,607 lakhs as of March 31, 2026)

Key Financial Figures - Consolidated (₹ lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹1,633
  • Other Income: ₹1,522
  • Total Income: ₹3,155
  • Total Expenses: ₹8,906
  • Loss Before Tax: ₹(5,751)
  • Tax Expense: ₹0
  • Loss After Tax: ₹(5,751)
  • Basic EPS: ₹(1.62)
  • Diluted EPS: ₹(1.62)

Half-Yearly Performance (H1 FY27)

  • Revenue from Operations: ₹4,526
  • Other Income: ₹2,859
  • Total Income: ₹7,385
  • Loss Before Tax: ₹(8,672)
  • Loss After Tax: ₹(8,672)
  • Basic EPS: ₹(2.44)
  • Diluted EPS: ₹(2.44)

Subsidiaries and Joint Ventures Included

1. HMT Machine Tools Limited (Subsidiary)

2. HMT (International) Limited (Subsidiary)

3. HMT Watches Limited (Subsidiary)

4. Sudmo BMT Process Engineers (India) Limited (Joint Venture)

Consolidated Financial Position

  • Total Assets: ₹50,371 lakhs (as of September 30, 2026)
  • Other Equity: ₹(238,227) lakhs (negative)
  • Net worth completely eroded

Material Developments

  • The company's net worth has been completely eroded
  • Financial statements prepared on going concern basis considering realizable value of non-current assets held for sale, support from Government of India, and other business plans
  • No adjustments considered necessary to carrying value of assets and liabilities due to going concern assumption