BSEBoard Meeting3d ago · 5 Aug 2026, 03:27 pm
Submission of Unaudited Financial Results of the Company for the quarter ended 30th June, 2026
Hardcastle & Waud Manufacturing Company Ltd · 509597
✦ AI SummaryResults
Hardcastle & Waud Manufacturing Company Ltd has submitted its unaudited financial results for the quarter ended June 30, 2026, showing revenue from operations of ₹240.91 lakhs, a 24.5% increase from ₹194.32 lakhs in the same quarter last year. The company's profit before exceptional items and tax stood at ₹132.83 lakhs.
Analysis Scores
Earnings Impact6/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk1/10
Liquidity Impact8/10
Market Sentiment5/10
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Hardcastle & Waud Manufacturing Company Ltd - 509597 - Board Meeting Outcome for Board Meeting Outcome For Submission Of Unaudited Financial Results Of The Company For The Quarter Ended 30Th June, 2026
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HARDCASTLE & WAUD MANUFACTURING COMPANY LIMITED
Regd. Off.: Mall Office, 2nd Floor, Metro Junction Mall of
West Pioneer Properties (1) Private Limited, Netivali, Kalyan (E), Thane — 421306
E-mail Id: ho@hawcoindia.com Website: www.hawcoindia.in
CIN: L99999MH1945PLC004581 Tel. No.:022-22837658-62
5% August, 2026
BSE Ltd
Phiroze Jeejeebhoy Towers
Dalal Street
Mumbai 400 001
Re: Submission of Unaudited Financial Results of the Company for the quarter ended
30t June, 2026
Dear Sirs,
Enclosed is a copy of unaudited financial results of the Company for the quarter ended
30™ June, 2026, as approved by the Board of Directors of the Company at its meeting held today,
which commenced at 2:30 p.m. and concluded on 3:10 p.m. together with a copy of the Limited
Review Report of M/s Desai Saksena & Associates, auditors of the Company.
Thanking you,
Yours faithfully,
For Hardcastle & Waud Manufacturing Company Limited
Smita Achrekar
Company Secretary & Compliance Officer
Encl : a/a
DESAI SA KS E N A Email : contact@dsaca.co.in
& Associates Contact : +91 22 66261600
CHARTERED ACCOUNTANTS Website : www.dsaca.co.in
Independent Auditor’s Limited Review Report
Independent Auditor’s Review Report on Quarterly and Year to Date Unaudited
Standalone Financial Results of the Company Pursuant to the Regulation 33 of the
SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as
amended.
Review Report to,
The Board of Directors,
Hardcastle and Waud Manufacturing Company Limited
Introduction
We have reviewed the accompanying statement of unaudited financial results of
Hardcastle and Waud Manufacturing Company Limited (the "Company") for the
quarter ended June 30, 2026 and the year-to-date results for the period from April 01,
2026 to June 30, 2026 ("the Statement") attached herewith, being submitted by the
Company pursuant to the requirements of Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015, as amended (the
"Listing Regulations"), read with Circular no. CIR/CFD/FAC/44/2019 issued by SEBI
under Regulation 33(8) of the Listing Regulations, to the extent applicable.
Management’s Responsibility
The preparation of the Statement in accordance with the recognition and
measurement principles laid down in Indian Accounting Standard 34, “Interim
Financial Reporting” prescribed under Section 133 of the Companies Act, 2013, as
amended, read with relevant rules issued thereunder and other accounting principles
generally accepted in India, is the responsibility of the Company’s management and
has been approved by the Board of Directors. Our responsibility is to express a
conclusion on the Statement based on our review.
Auditor’s Responsibility
We conducted our review of the Statement in accordance with the Standard on Review
Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the
Laxmi Building, 1st Floor, Sir P.M. Road, Fort, Mumbai - 400 001
Independent Auditor of the Entity" issued by the Institute of Chartered Accountants
of India. This standard requires that we plan and perform the review to obtain
assurance to whether the statement is free of material misstatement. A review of
interim financial information consists of making inquiries, primarily of persons
responsible for financial and accounting matters, and applying analytical and other
review procedures. A review is substantially less in scope than an audit conducted in
accordance with Standards on Auditing and consequently does not enable us to obtain
assurance that we would become aware of all significant matters that might be
identified in an audit. Accordingly, we do not express an audit opinion.
Conclusion
Based on our review conducted as above, nothing has come to our attention that
causes us to believe that the accompanying Statement, prepared in accordance with
the recognition and measurement principles laid down in the applicable Indian
Accounting Standards specified under Section 133 of the Companies Act, 2013, as
amended, read with relevant rules issued thereunder and other accounting principles
generally accepted in India, has not disclosed the information required to be disclosed
in terms of the Listing Regulations, including the manner in which it is to be disclosed,
or that it contains any material misstatement.
For Desai Saksena & Associates,
Chartered Accountants
Firm Registration Number: 0102358W
CA Alok K. Saksena
Partner
Membership Number: 035170
Place: Mumbai
Date: 05t August, 2026
UDIN: 26035170ECAVCL8654
HARDCASTLE & WAUD MFG CO. LTD
Regd. Off: Mall Office, II Floor, Metro Junction Mall of West Pioneer Properties (India) Private Ltd,
Netivali Baug, Kalyan 421306
Tel. No. 022 22837658
CIN : L99999IMH1945PLCO04581 - Website : www.hawcoindia.in - Email:ho@hawcoindia.com
Statement of Unaudited Financial Results for the Quarter ended 30.06.2026
(2 in Lakhs)
Quarter Ended Year Ended
sr. .
N |Particutars 30.06.2026 | 30.06.2025 | ,31:03:2026 | 3, 033026
Unaudited Unaudited | Audited (refer | 00, ited
note no 4)
I | Revenue from Operations 240.91 194.32 336.00 1,061.42
IT | Other Income 12.26 11.50 13.27 49.34
TII | Total Income (1+1I) 253.17 205.82 349.27 1,110.76
IV | Expenses
Purchases of Stock-in-Trade 55.47 37.37 86.67 234.73
Changes in Inventories of Stock-in-Trade - - - N
Employee Benefits Expenses 14.17 12.30 12.76 67.81
Finance Costs - - - -
Depreciation and Amortisation Expenses 19.99 19.15 19.88 78.40
Legal and Professional Fees 6.58 12.27 31.38 99.95
Other Expenses 24.13 20.41 24.03 89.25
Total Expenses 120.34 101.50 174.72 570.14
V_| Profit before exceptional items and tax (ITI-1V) 132.83 104.32 174.55 540.62
VI | Exceptional Items - - - -
VII[ Profit before extraordinary items and tax (V - VI) 132.83 104.32 174.55 540.62
VIII[ Extraordinary items = 5 = B
IX | Profit before tax (VII- VIIT) 132.83 104.32 174.55 540.62
X | Tax Expense
Current Tax 22.39 21.03 13.29 54.61
Deferred Tax 3.52 6.22 (37.68) (3.04)
Provision for Earlier Years - - (5.56) (4.15)
MAT Credit Entitlement - - - .
XI | Profit for the period/year (IX-X) 106.92 77.07 204.50 493.20
XII| Other Comprehensive Income
A (i) items that will not be reclassified to Profit or (Loss) 6.95 54.48 (13.43) 28.94
(ii)Income tax relating to items that will not be reclassified to Profit or (1.24) (12.22) 2.36 (3.43)
(Loss) i - i -
B (i) items that will_be reclassified to Profit or (Loss) B - - =
(ii)Income tax relating to items that will be reclassified to Profit o (Loss) _ _ _ _
Total of Other Comprehensive Income / (Loss) , net of tax 5.71 42.26 (11.07) 25.51
XIII| Total Comprehensive Income (XI+XII) (Comprising Profit/(Loss)
and other Comprehensive Income/(Loss) for the period/year) 112.63 110.33 193.43 518.71
XIV| Paid-up equity share capital - (Face Value of Rs. 10/- each) 67.95 67.95 67.95 67.95
XV | Earnings per share of Rs 10/- each, (Not annualised )
a) Basic_(in 7) 15.74 11.34 30.10 72.59
b) Diluted (in ¥) 15.74 11.34 30.10 72.59
SEGMENT-WISE REVENUE, RESULTS, ASSETS & LIABILITIES:
Quarter Ended Year Ended
sr. | Particulars 30.06.2026 | 30.06.2025 |, 31:03:2026 | 54 435056
No Unaudited Unaudited | Audited (refer
note no 4)
1 Segment Revenue
a) Trading 75.80 43.18 106.68 280.18
b) Investments 107.24 94.91 63.95 445.37
B <) Leasing 57.87 56.23 165.37 335.87
Total 240.91 194.32 336.00 1,061.42
u Segment Results - Profit before tax and interest
a) Trading 2033 5.81 20.00 45.44
b) Investments 101.54 94.91 34.17 394.96
<) Leasing 32.04 31.26 138.16 229.05
Total 153.91 131.98 192.33 669.45
less : Interest - - - -
Less : Extra-Ordinary Items - - - -
Add : Al other un-allocable (expenditure)/income (21.08) (27.66) (17.78) (128.83)
Total Profit Before Tax 132.83 104.32 174.55 540.62
r Segment Assets
a) Trading 35.71 15.66 28.66 28.66
b) Investments 3,227.23 2,755.93 2,724.36 2,724.36
<) Leasing 2,148.63 2,100.44 2,069.18 2,069.18
Total 5,411.57 4,872.03 4,822.20 4,822.20
Add:Unallocated Corporate Assets 87.64 142,61 572.34 572.34
Total 5,499.21 5,014.64 5,394.54
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