Outcome of Board Meeting

Reg. Office Address: HEMISPHERE PROPERTIES INDIA LIMITED Room No. 0923, 9th Floor, (A Government of India Enterprise) Sankalp Bhawan, GPOA-II, Kasturba Gandhi Marg. New Delhi 110001 CIN: L70101DL2005GOI132162 हेमी(cid:731)े यर (cid:366)ॉपट(cid:334)ज इंिडया िलिमटेड Website: www.hpil.co.in (भारत सरकार का उप(cid:354)म ) Email :info @hpil.co .in,Tel: 011-2378 3012/23 783013 HPIL/BS/Stx/2026-27 Dated: 05.11.2026 To, To, Manager, Manager Listing Department Listing Department BSE Limited, National Stock Exchange of India Limited P.J. Towers, Dalal Street "Exchange Plaza", Plot No. C/1,G Block, Mumbai Bandra Complex, Bandra (E), Mumbai Script Code: 543242 Symbol: HEMIPROP Sub: Outcome of Board Meeting. Sir/ Madam, The Board of Directors, in their meeting held on Thursday, November 05, 2026, inter-alia considered and approved as the Unaudited Standalone Financial Results of the Company for period ended on September 30, 2026, were approved and taken on record. It may be noted that Statutory Auditor (M/s Aggarwal & Rampal, Chartered Accountants), have issued a Limited Review Report with an unmodified opinion on the above-mentioned financial results. The above stated documents are also available on the website of Company, www.hpil.co.in. The Board meeting commenced at 4.00 PM and concluded at 5.10 pm. This is for your information and dissemination. Thanking you, For Hemisphere Properties India Limited Lubna Company Secretary & Compliance Officer HEMISPHERE PROPERTIES INDIA LIMITED CIN : L70101D12005GO1132162 STATEMENT OF ASSETS AND LIABILITIES (FOR HALF YEAR ENDED ON 30 SEPTEMBER 2026) s S R in Lakh) “ Asat Asat Particulars September 30, 2026 March 31, 2026 (Unaudited) (Audited) I. ASSETS 1 Non-current assets (@) Propeny, plant and cquipment 042 058 (b) Investment Property 6555105 66561.67 ©) Goodwill 28194.15 28194.15 (@) Deferred Tax Assets (Net) 1479.76 147976 (€} Other Non Current lavestment 0.00 0.00 95225.38 96236.16 2 Current assets (@) Inventory 1407670 13055.84 () Financial Assets (i) Trade Receviable 1961 1552 (i) Cash and cash equivalents 2504.55 250355 (@) Other bank balance 3012.08 9.07 (iti) Other Financial Assets 2574.60 300830 (¢) Current Tax Assets (Net) 55.63 50.41 (d) Other Current Assets 1601.85 1405.68 23845.03 20048.37 Total Assets 119070.41 116284.53 II. EQUITY AND LIABILITIES 1 Equity (3) Equity Share Capital 28500.00 () Other Equity 14202.69 42702.69 2 Liabilities (i) Non-current liabilities () Financial Liabilities ® Borrowings 854349 8236.66 8543.49 8236.66 (ii) Current liabilities () Financial Liabilines (i) Borrawings 500.00 500.00 (i) Trade Payables 120,69 “Total outstanding dues of Small Enterprises and Micro Enterprises ~Total outstan ding dues of creditors other than small enterprises and micro enterprises 119.56 {iii) Provisions 1240 1008 (i) Other financial iabilities 67187.98 64041.59 (b) Other current liabilities 4.29 434 67824.22 64676.70 119070.41 116284.53 Place: New Delhi Date: 05.11.2026 n and Managing Director DIN: 01911714 HEMISPHERE PROPERTIES INDIA LIMITED CIN : L70101DL2005GO1132162 STATEMENT OF PROFIT AND LOSS FOR THE YEAR QUARTER AND SIX MONTHS ENDED AS ON 30th SEPTEMBER 2026 (% in Lakh) Quarter Ended Six Months Ended Year Ended] Particulars 30-Sep-2026 30-Jun-2026 30-Sep-2025 30-Sep-2026 30-Sep-2025 31-Mar-2026 (unaudited) (unaudited) (unaudited) (unaudited) (unaudited) (audited) T Revenue from Operations 1284 1461 2432 27.45) 8.18) 9924 T1_Other Income 56.03] 64.29 74.65) 12031 20995 40565 TI_Total Income (I+11) 68.87 78.89) 98.98 147.76) 258.13 504.90 TV Expenses Change in Stock . - - - - Employee Benefits Expenses 1301 1232 1253 25.33) 25,07 43552 Finance costs 21821 218.63 181.48] 436.84 350.72| 800.56 Depreciation and .Amortization Expenses 353 3.49) 353 702 7.05] 1403 Other Expenses 18235 164.69) 263.19) 347.04 501.34) 1004.30) Total Expenses (IV). 41711 399.13 460.74 816.24) 884,18 1862.41] V" Profit/(Loss) Befose Tax (111 - V) 34824 32024 36176 ~668.48 626.05 -1357.52 VT Tax Expenser (1) Current tax s - (2) Deferred Tax (Net) . 5 -235.51 Totl Tax Expense (VII) g 5 235.51] V11 Profit/(Loss) for the period from continuing operations (V - VI) MEE S S b S sz A. Ttems that will not be reclassificd to profit and loss ) Re-measurement gains (losses) on defined benefit plans s . (i) Income tax relating to items that will not be reclassified 1o profit or loss . % . ) Items that will be reclassified to profit and loss - - @) Income 'Fax relating to Items that will be reclassified 10 profit and loss " 2 . 5 IX_Total Comprehensive Income for the period (VI1 +VI11) 34824 -32024 36176 ~668.48| 62605 122,01 X Eamings Per Equity Share (1) Basic ©.12) o1 ©13) ©23) ©22) ©39) @) Diluted ©12) ©.11) ©13) T o) ©22) ©39) Place: New Delhi D Thara Date: 05.11.2026 and Managing Director DIN: 01911714 HEMISPHERE PROPERTIES INDIA LIMITED CIN : L70101DL200SGOL132162 UNAUDITED CASH FLOW STATEMENT FOR THE HALF YEAR ENDED ON 30TH SEPTEMBER, 2026 R in Lakh) For Half year For Halfyear | Far the year ended Particulars ended on ended on on September 30,2026 | September 30,2025 | 31 March 2026 A CASH FLOW FROM OPERATING ACTIVITIES Nt Proin/ (1owe) beon: tas s pur Profis & Loss \ecuount 0% 62605 135752 Adiwsted for: Addk Niom Cash Dicits Interest Eixpenses on Compound Financial 68 . 9849 Depreciation from PP & Investment Property 74 70 1403 Dividend on Prefercnce Shates - s 184 Interet Income 11828 20780 35334 Interest and Finance Chasges - Other than Dividend 130000 35072 30023 Operating Profit before Working Capital Changes 4291 47608 896,31 Movement in working capital Inventory : 1305566 13055661 Teade Receviables 40 279) 515 Other Current Assets 19617 133372 1093451 Current Tax Assets 313 . 15.45) Other Financial liabilties w1638 -13.08) 9300 Other Corrent Liabilties 004 406 -5.98) Borsowings - ~100.00) ‘Trade Payables 113 2018 1669 Provisions 232 1342 054 Cash generated from/(used) in operations 471 20) 14956.79) 1515250 Tases Pand/ Refund) 9 696 933 Net Cash from /(used) in operating activitics %720 1496375 151317 B. CASH FLOW FROM INVESTING ACTIVITIES Procceds/ (Payments) for Property Plant and Liguipment - - Realisation from deporits with bank 43369) 5050.37) 81533 Procoeds/(Payments) for Iavestment Propety -17.40) -579) -079) Bank Deposi having Original Maturity mare than 3 months and upto 12 somn B 5o Months Recevery of tax on Investment Income - 72 Interest Income on Income-Tas Refund. - - 378 lntepest seceived on Investment (Net of Tax Deducted ar Sourey) 11621 207.80) 31464 Nt Cash Flow from/ (used in) Tnvesting Activities ~2470.20] 510731} 6153.61] |C. CASH FLOW FROM FINANCING ACTIVITIES Proceed from Share application money pending allotment - - - Tewu of Preference Shares 7500.00) 750000 Repayment of Borrrvings & P 0001 Adjustment af Liablity Component : o Ingerest and Finanee Charge 10083 4108 Net Cash from/ (used in) Financing Activities - 7399.17] 6489.17] ‘Net Inercase / (Dececase) in Cash and Cash Equivakents [ 245727 25009 Opening Balaofn Cacsh & Cash Vguivalents 250355 5001,95) 395 Closing Balance of Cash & Cash Equivalents 250455, 2546.68] 250355, Place: New Delhy i 05112026 03072N Delhi Notes to the financial statement as on September 30, 2026 1. The above unaudited financial results for the quarter and half year ended on 30.09.2026, duly reviewed and recommended by Audit Committee of Company and taken on record by the Board of Directors at their meeting held on 05.11.2026. 2. The unaudited financial results for the quarter and half year ended on 30.09.2026 have been subject to limited review by the Statutory Auditor of the Company. 3. The financial statements are prepared in compliance with Indian Accounting Standards, "Ind- AS" prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulaton 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) and SEBI circular dated 5th July 2016. 4. The Company issued a Request for Pro [Showing first 8,000 characters — download PDF for full document]