HMTNSEHMT Limited· Automobiles - 4 WheelersHighNeutral
Announced Thu, 24 Jul · 18:45 IST

HMT Limited has submitted to the Exchange, the financial results for the period ended March 31, 2025.

Qualified OpinionGoing ConcernEmphasis Of MatterRevenue DeclinePat NegativeNegative Operating CashflowResults View source PDF

HMT · price

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

Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

HMT Limited reported audited FY25 results showing a sharp decline in standalone revenue from operations to Rs 2,617 lakhs (from Rs 4,791 lakhs in FY24, a ~45% fall), though standalone profit after tax stood at Rs 1,610 lakhs (vs Rs 2,442 lakhs). On a consolidated basis, the company posted a loss of Rs 14,306 lakhs from continuing operations (vs Rs 13,008 lakhs loss last year), with total equity deeply negative at Rs (189,790) lakhs — meaning the group's networth is fully eroded. Revenue from operations on a consolidated basis fell to Rs 14,231 lakhs from Rs 16,339 lakhs. The statutory auditor (GRSM & Associates) issued a qualified opinion on both standalone and consolidated results citing multiple issues including inventory valuation, lack of external confirmations, unreconciled GST input credits, non-compliance with Ind AS 109 ECL model, and delays in statutory dues at subsidiary HMT Machine Tools Limited. The company continues to prepare accounts on a going concern basis relying on Government of India support and realisable value of non-current assets held for sale. Discontinued operations relate to subsidiary HMT Watches Limited per CCEA approval.

Likely market impact

This is a deeply negative filing for shareholders — consolidated networth is completely wiped out, the group is loss-making at the operating level, operating cashflows are negative, and the auditor has flagged multiple qualifications and going concern dependencies on government support. The qualified audit opinion, fully eroded networth, and persistent consolidated losses suggest significant risk to the equity, though standalone operations remain marginally profitable.