HLVLTDNSEHLV LIMITEDHighNeutral
Announced Tue, 12 May · 13:43 IST

HLV LIMITED has submitted to the Exchange, the financial results for the period ended March 31, 2026.

Going ConcernEmphasis Of MatterPat NegativeExceptional ItemContingent Liabilities IncreasedResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reaction · full curve 14 horizons · vs prior close
-10.2%1-day move
₹8.80
prior close
₹8.52
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AI summary

HLV Limited reported total income of Rs. 21,427 lakhs for FY2026, marginally down from Rs. 21,840 lakhs in the previous year. Net profit dropped significantly to Rs. 208 lakhs from Rs. 2,613 lakhs in FY2025, a decline of approximately 92%, impacted by Rs. 303 lakhs in exceptional items (primarily due to new Labour Code implementation and unutilized GST credit). The company is facing a major dispute with Airports Authority of India (AAI) over lease rent for Mumbai hotel land - a cumulative disputed amount of Rs. 17,552 lakhs plus an additional claim of Rs. 80,705 lakhs. AAI has initiated eviction proceedings which the company is legally contesting. The financial statements have been prepared on a 'going concern basis' with the auditors issuing an unmodified opinion but including an Emphasis of Matter highlighting these material uncertainties. The company also appointed new internal auditors M/s. Murali & Venkat for FY2026-27.

Likely market impact

Shareholders should note the sharp decline in profitability and the significant contingent liabilities from the AAI dispute. While the auditors gave an unqualified opinion, the going concern note signals material business risk. The company's ability to continue as a going concern is dependent on favorable outcomes in the ongoing legal/arbitration proceedings.