Financial Statements for the quarter and Nine Months ended 31st December 2025.
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Hindustan Appliances Ltd submitted its Q3 FY26 (Oct-Dec 2025) and 9M FY26 (Apr-Dec 2025) unaudited results along with a clean limited review report from A D V & Associates. On a standalone basis, Q3 revenue stayed nearly flat at around Rs 15.49 lakh (vs Rs 15.71 lakh a year ago), but the company slipped into a small loss of about Rs 0.85 lakh versus a profit of Rs 3.69 lakh in Q3 FY25. Standalone 9M revenue was almost unchanged at Rs 46.31 lakh, while 9M profit after tax fell sharply by roughly 40% to Rs 7.58 lakh from Rs 12.78 lakh. On a consolidated basis, 9M revenue jumped about 33% to Rs 62.37 lakh and PAT rose around 18% to Rs 14.66 lakh, helped by subsidiaries. The auditor flagged that subsidiary financials (Jogindra Exports and Kshanika Trading) were not independently reviewed and were based solely on management-approved numbers.
Mixed picture for shareholders — standalone operations have weakened with a Q3 loss and a steep drop in 9M profits, while consolidated numbers look better mainly due to subsidiaries. Overall scale remains very small (revenue in tens of lakhs) and the unaudited subsidiary numbers may concern investors looking for transparency.