Hindustan Composites Limited has responded to a clarification sought by the National Stock Exchange regarding identical figures in its standalone and consolidated P&L statements for the quarter ended September 30, 2025. The company explained that its share of losses in its joint venture, Compo Advics (India) Private Limited, has exceeded its investment value. Consequently, under IND AS 28, the company has discontinued recognizing further losses in consolidated results since FY 2021-22, resulting in a 'Nil' entry for joint venture losses. The company maintains that its reporting format is in compliance with SEBI regulations.

• NSE sought clarification on identical standalone and consolidated P&L figures for the quarter ended September 30, 2025.
• Company stopped recognizing JV losses since FY 2021-22 as losses exceeded the investment value in Compo Advics (India) Private Limited.
• Accounting treatment is in accordance with IND AS 28, leading to 'Nil' share of loss in consolidated financials.
• Segment Assets and Segment Liabilities remain distinct between standalone and consolidated results.
• The company asserts that the submitted financial results are in full conformity with the format prescribed by SEBI.

Hindustan Composites reported a healthy 15.5% YoY growth in revenue from operations, reaching ₹9,451 lakhs for the quarter ended December 2025. However, Net Profit after tax fell by 39.2% YoY to ₹667 lakhs, largely due to an exceptional item of ₹291 lakhs related to provisions for the New Labour Codes. The core Composite Products segment remains strong with 14.3% YoY growth, while the Investment segment saw a slight decline in revenue. Total Comprehensive Income remained robust at ₹2,020 lakhs, bolstered by significant gains in the investment portfolio valuation.

• Revenue from operations increased 15.5% YoY to ₹9,451 lakhs from ₹8,183 lakhs.
• Net Profit after tax declined 39.2% YoY to ₹667 lakhs, impacted by a ₹291 lakh exceptional labor code provision.
• Composite Products segment revenue grew to ₹8,138 lakhs compared to ₹7,117 lakhs in the same quarter last year.
• Investment segment revenue decreased to ₹824 lakhs from ₹1,066 lakhs YoY.
• Total Comprehensive Income rose significantly to ₹2,020 lakhs from ₹769 lakhs YoY due to investment valuation gains.

Hindustan Composites reported a 15.5% YoY growth in revenue from operations at ₹94.51 crore for Q3 FY26. However, Net Profit saw a significant decline of 39.2% YoY to ₹6.67 crore, primarily impacted by an exceptional item of ₹2.91 crore related to the implementation of New Labour Codes. On a sequential basis, performance improved with revenue and PAT growing by 6.7% and 26.3% respectively compared to Q2 FY26. The company's core Composite Products segment remains the primary driver, contributing ₹81.38 crore to the total revenue.

• Revenue from operations grew 15.5% YoY to ₹9,451 lakhs from ₹8,183 lakhs in the previous year.
• Net Profit after tax fell 39.2% YoY to ₹667 lakhs, significantly impacted by a ₹291 lakh exceptional charge for labor code provisions.
• Composite Products segment revenue increased to ₹8,138 lakhs compared to ₹7,117 lakhs in the same quarter last year.
• Total Comprehensive Income stood at ₹2,020 lakhs, boosted by ₹1,353 lakhs in Other Comprehensive Income (net of tax).
• The Board re-appointed M/s. S M M P & Company as Internal Auditors for the financial year 2026-27.

Hindustan Composites Limited has filed its quarterly compliance certificate under Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018 for the period ended December 31, 2025. The certificate, issued by Registrar MUFG Intime India Private Limited, confirms that all dematerialization requests were processed within the mandated timelines. It ensures that physical share certificates received were mutilated and cancelled after due verification, with the depository's name updated in the company's records. This is a standard procedural filing required by all listed entities in India.

• Compliance certificate submitted for the quarter ended December 31, 2025.
• Confirmation provided by Registrar and Share Transfer Agent, MUFG Intime India Private Limited.
• Dematerialization requests were processed and confirmed/rejected within prescribed SEBI timelines.
• Verification and cancellation of physical security certificates were completed as per regulatory standards.

Hindustan Composites Limited has processed the transfer of 150 equity shares of face value ₹5 each under the SEBI Special Window for re-lodgement of physical shares. These shares, previously held under folio R17937, were transferred to a new holder after no objections were received following a public notice. The shares and their corresponding dividends were previously held by the Investor Education and Protection Fund (IEPF). Per regulatory requirements, these shares will be subject to a six-month lock-in period and will be issued only in dematerialized form.

• Transfer of 150 equity shares of face value ₹5 each completed under SEBI Circular dated July 2, 2025.
• Shares were transferred from Rajinder Dewan, Ravi Kumar, and Som Datta to Dhani Ram Sharma.
• The underlying shares and dividends were previously held with the Investor Education and Protection Fund (IEPF).
• A mandatory 6-month lock-in period applies to the transferred shares from the date of transfer.
• Final issuance of these shares will be strictly in demat mode after the lock-in period expires.

Hindustan Composites Limited has announced the closure of its trading window starting January 1, 2026, as per SEBI Insider Trading Regulations. This closure is in anticipation of the un-audited standalone and consolidated financial results for the quarter and nine months ending December 31, 2025. The window will remain closed for all designated persons and their immediate relatives until 48 hours after the financial results are declared. The specific date for the board meeting to approve these results will be communicated at a later date.

• Trading window closure effective from Thursday, January 1, 2026.
• Closure pertains to financial results for the quarter and nine months ending December 31, 2025.
• Trading window to reopen 48 hours after the official declaration of financial results.
• Restriction applies to all designated persons, insiders, and their immediate relatives.