Interim report
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कॉपर भारत सरकार का उपक्रम A GOVT . OF INDIA ENTERPRISE हिन्दुस्तान कॉपर लिमिटेड HINDUSTAN COPPER LIMITED CIN No. 127201 WR196701028825 पंजीकृत एवं प्रधान कार्यालय Registered & Head Offica भवन TAMRA BHAVAN . T , आशुतोष चौधरी एवेन्यू 1. Ashutosh Chowdhury Avenue , Too ER PB . NO . 10224 KOLKATA 700 019 No. HCL / SCY / SE / 2026 To , BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai 400 001 BSE Scrip Code : 513599 To , Date : 10.08.2026 National Stock Exchange of India Ltd Exchange Plaza , C - 1 , Block G Bandra - Kurla Complex , Bandra ( East ) Mumbai 400 051 NSE Symbol : HINDCOPPER Sub : Outcome of Board meeting of Hindustan Copper Ltd Sir / Madam , This is in furtherance to our Letter of even Number dated 29.07.2026 giving prior intimation of the Board meeting of Hindustan Copper Ltd ( HCL ) . In this connection , it is informed that Board of Directors of HCL at its meeting held today i.e. 10.08.2026 has considered and approved , inter alia , the Unaudited Financial Results ( Standalone & Consolidated ) of HCL for the quarter ended 30.06.2026 . Copy of Financial results along with Limited Review Report of the Statutory Auditors thereon is enclosed . The Board meeting commenced at 10:30 AM and concluded at 01:15 PM . The above is submitted pursuant to 30 and 33 of SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 for information and record please . Thanking you , Encl : As stated Yours faithfully , ( Mritunjay Kumar Dev ) Company Secretary & Compliance Officer Tel : 2283-2226 ( Hunting ) . a Web : www.hindustancopper.com , Email : investors_cs@hindustancopper.com
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' . P. A. & ASSOCIATES CHARTERED ACCOUNTANTS I N DI A INDEPENDENT AUDITOR'S REPORT ON THE UNAUDITED STANDALONE FINANCIAL RESULTS OF HINDUSTAN COPPER LIMITED FOR QUARTER ENDED 30TH JUNE' 2026 PURSUANT TO THE REQUIREMENTS OF REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 AS AMENDED To The Board of Directors, Hindustan Copper Limited, Kolkata Report on the review of the Standalone Financial Results 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Hindustan Copper Limited ("the Company") for the Quarter ended 30th June' 2026 (hereinafter referred to as "the Statement") attached herewith, being submitted by the company pursuant to the req uirements of Regulations 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time ("the Listing Regulations"). 2. This Statement , which is the responsibility of the Company's Management and approved by the Company's Board of Directors has been prepared in accordance with the recognition and measurement principles laid down in Indian Accountin g Standards 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there-under and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review . 3. 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 Independent Auditor of the Entity ", issued by the Institute of Chartered Accountants of India (ICAI). This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statements are free of material misstatement. A review of the interim financial information is limited primarily of making inquiries of Company's personnel responsibl e for financial and accounting matters , and applying analytical and other review procedure s. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and onsequently provides less assurance than an Audit . Accordingly , we do not express an audit pinion. 12, Govind Vihar, Bamikhal, Bhubaneswar 751 010 • Mob: +91 923 841 3010 • Email: bhubaneswar@paassociates.in SAMBALPUR +91 663 240 0722 • ROURKELA +91 661 240 0722 • CUTTACK +91 671 242 4791
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~ P A. & ASSOCIATES C HARTE RED A CCO UNTANTS I N D I A 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of Unaudited Standalone Financial Results prepared in accordance with applicable Indian Accounting Standards and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended including the manner in which it is to be disclosed, or that it contains any material misstatement . 5. Other Matters a. The Company does not have Independent Directors as required by the provisions of section 149(4) and section 177 of the Companies Act, 2013 so as to validly constitute its Audit Committee. As a result, no valid Audit Committee meeting could be held and the Standalone Financial results has been approved by the Board of Directors of the Company. Consequent to above, the Company has not complied with the provisions of the Companies Act, 2013 w.e.f 3rd November, 2024. b. The Company does not have Woman Director w.e.f. 22nd March, 2025 as required by the provisions of Section 149(1) of the Companies Act, 2013 read with Rule 3 of the Companies (Appointment and Qualification of Directors) Rules, 2014. Consequent to above, the Company has not complied with the provisions of the Companies Act, 2013. c. The Statement includes the results for the quarter ended 31st March, 2026 being the balancing figures between the audit figures in respect of full financial year ended 31st March, 2026 and the published unaudited year to date figures up to the third quarter of the previous financial year, which were subjected to limited review by us, as required under the Listing Regulations, as amended. Our opinion on the Standalone Financial Results is not modified in respect of the above matter . For P.A. & Associates Chartered Accountants (FRN.313085E) (CA Ha~ Dash) Partner Memb No. 063523 Place: Kolkata Date: 10th August, 2026 UDIN: 26063523FNNFXY2807
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HINDUSTAN COPPER LIMITED (A GOVT. OF INDIA ENTERPRISE) Regd . Office : Tamra Bhavan 1, Ashu tosh Chowdhury Avenue, Kolkat a. 700 019. CIN : L27201WB1967GOI028825 Phone : 2283-2226, Fax:22 83-2676 , E-mail : investors_cs@hindu stancopper .com Website : www .hindustancopper .com Statement of Standalone Unaudited Financial Results for the quart er ended 30th Jun e 2026 (f in crore except EPS) Quarter Ended Year Ended SL Parti culars 30th Jun 2026 31st Mar 2026 30th Jun 2025 31st Mar 2026 NO (Unaudited) (Audited) (Unaudited) (Audited) 11 l (2) (31 14) 15) 16) I. Revenue from Operat ions 936.50 1156.08 516.37 3077.92 II. Other Income 17.10 32.68 10.28 71.75 Ill Total Incom e (1+11) 953.60 1188.76 526.65 3149.67 IV Ex11enses (a) Cost of Materials Consumed 26.40 18.01 10.73 74.81 (b) Changes in Inventories of Finished goods & Work-in-progress (37.21) 16.22 (30.72) (65.63) (c) Cost of Stores, Spares & Tools consumed 28.50 43.45 27.88 141.48 (d) Employee Benefits Expense 106.27 90.99 80.23 359.40 (e) Consumption of Power & Fuel 39.34 36.07 36.20 148.41 (f) Finance Costs 3.20 0.80 1.64 4.91 (g) Depreciation and Amortisation Expense 49.65 67.25 41.29 200.44 (h) Other Expenses 265.68 323.76 180.04 957.37 Total expenses 481 .83 596.55 347.29 1821.19 V Profitl(Loss) before exceptional items & tax (Ill-IV) 471 .77 592.21 179.36 1328.48 VI Exceptional items . . 95.75 VII Profitl(Loss) before tax (V-VI) 471.77 592.21 179,36 1232.73 VIII Tax expense : (1) Current Tax 99.26 184.42 43.06 342.42 (2) Deferred Tax 19.90 136.271 2.02 (30.361 IX Profitl(Loss) for the period from continuing operations (after tax) (VII-VIII) 352,61 444,06 134.28 920.67 X Profit /(Loss) for the period from discontinued operation s . . XI Tax expense of discontinued operations . . . XII Profit /(Loss) for the period from discontinued operation s (after tax) (X-XI) . . XIII Profitl(Loss) for th e period (IX+XII) 352.61 444.06 134.28 920.67 XIV Other Comprehensiv e Income (OCI) (i) Items that will not be reclassified to Profit /(Loss) 3.57 14.98) (0 18) 0.84 (ii) Income tax relating to Items that will not be reclassified to Profit /(Loss) (0 90) 1.28 0.05 (0.21) Other Comprehensive Income for the period (net of Tax) 2.67 (3.70) (0.13) 0.63 xv Total Comprehensive Income for the Period (Xlll+XIV) 355,28 440.36 134.15 921 .30 XVI Paid-up Equity Share Capital (Face Value f 5/- Per Share) 483.51 483.51 483.51 483.51 XVII Other Equity excluding Revaluation Reserves as per balance sheet of 2864.20 previous accounting year XVIII Earnings per share (EPS) (for continuing operations) - Basic (~) 3.65 4.59 1.39 9.52 - Diluted (~) 3.65 4.59 1.39 9.52 XIX Earning s per share (EPS) (for discontinued operations) - Basic (~) . . - Diluted (~) . . . . xx Earnings per share(EPS) (for continuing and discontinued operations) - Basic m 3.65 4.59 1.39 9.52 - Diluted m 3.65 4.59 1.39 9.52 Notes : 1) The above Standalone financia l results have been considered & approved by the Board of Directors at its meeting held on August 10, 2026. The Statutory Auditors have conducted the limited review of the above financial results. 2) The Company is primarily e ngaged in the business of mining and processing of copper ore into copper concentrate and has manufact uring facilities upto continuous copper wire rods , which has been grouped as a s ingle segment in the above disclosures.The said treatment is in accordance with the 'Ind AS 108 - Operating Segments '. 3) Figures for the previous period have been regrouped/rearranged wherever necessary. - For and on 1 ~ 0 ha~ of the Board of Directors 'b; f>:, C'~,)' ~- Q " CJ) (RV ishweshwar) I* FRN~ SE •ll Director F inance) & CFO ~ ./!J ,f (DIN: 09518994) <S>,.._,. ~ Place : Kolkata @re ccov -Date : 10.08.2026
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P. A. & ASSOCIATES CHARTERED ACCO UNTANTS I N DI A INDEPENDENT AUDITOR'S REPORT ON THE UNAUDITED CONSOLIDATED FINANCIAL RESULTS OF HINDUSTAN COPPER LIMITED FOR QUARTER ENDED 30TH JUNE' 2026 PURSUANT TO THE REQUIREMENTS OF REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 AS AMENDED To The Board of Directors, Hindustan Copper Limited, Kolkata Report on the review of the Consolidated Financial Results 1. We have reviewed the accompanying statement of Unaudited Consolidated Financial Results of Hindustan Copper Limited ("the Company") for the Quarter ended 30th June' 2026 (hereinafter referred to as "the parent") and its subsidiary company (Parent and Subsidiary together referred to as "the Group") and its jointly controlled entity for the quarter ended 30th June 2026 (herein after referred to as 'the Statement'), being submitted by the Parent company pursuant to the requirement of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended . 2. This Statement , which is the responsibilit y of the Parent's Management and approved by the Parent's Board of Directors , has been prepared in accordance with the recognition and measurement principles laid down in Indian Accountin g Standards 34 "Interim Financial Reporting" ("Ind AS 34") prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there -under and other accountin g principle s generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conduct ed our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" , issued by the Institute of Chartered Accountants of India (ICAI). This standard requires th at w e p lan and perform th e review to obtain moderate assurance as to whether the Statements are free of material misstatement . A review of the interim finan cial information is limit ed primarily of making inquiries of Company's personnel responsibl e for financial and accountin g matt ers, and applying analytical and other review dure s. A r eview i s substanti ally less in scope than an audit conducted in accordance tandards on Auditin g specified under section 143(10) of the Companies Act, 2013 and quently provides less assurance than an Audit. Accordingly, we do not express an audit n. 12, Govind Vihar, Bamikhal, Bhubaneswar 751 010 • Mob: +91 923 841 3010 • Email: bhubaneswar@paassociates.in SAMBALPUR +91 663 240 0722 • ROURKELA +91 661 240 0722 • CUTTACK +91 671 242 4791
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P. A. & ASSOCIATES C HARTERED ACCO UNTANTS Cf}{ I N D I A We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended , to the extent applicable. 4. The Statement includes the results of its Subsidiary company named Chhattisgarh Copper Limited (74% holding) and results of its Joint Venture company named as Khanij Bidesh India Limited (30% holding) . 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of other auditor referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement of Consolidated Unaudited Financial Results prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended , including the manner in which it is to be disclosed, or that it contains any material misstatement . 6. Other Matters a. The Company does not have Independent Directors as required by the provisions of section 149(4) and section 177 of the Companies Act, 2013 so as to validly constitute its Audit Committee . As a result , no valid Audit Committee meetin g could be held and the Consolidated Financial results has been approved by the Board of Directors of the Company. Consequent to above, the Company has not complied with the provisions of the Companies Act, 2013 w.e.f 3rd November, 2024. b. The Company does not have Woman Director w.e.f 22nd March , 2025 as required by the provisions of Section 149(1) of the Companies Act, 2013 read with Rule 3 of the Companies {Appointment and Qualification of Directors) Rules, 2014. Consequent to above, the Company has not complied with the provisions of the Companies Act, 2013. c. We did not review the financial results of one Subsidiary company namely Chhattisgarh Copper Limited whose financial statements/ financial information reflect Group's share of total revenu e of Rs. Nil for th e period from 1st April 2026 to 30th June 2026 and Group's share of total loss of Rs. 0.10 Lakhs for the period from 1st April 2026 to 30th June 2026 as considered in the Consolidated Financial Statements . These financial statements/ financial rmation of subsidiary company have been reviewed by other auditor and whose report been furnished to us and our opinion on the Consolidated Financial Statements, in so far
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P A. & ASSOCIATES C HARTERED ACCOUNTANT S CA I N D I A as it relates to amount and disclosures included in respect of this subsidiary company, is based solely on the report of such other auditor and the procedures performed by us are as stated in paragraph above. d. The Consolidated Financial Statements reflect the unaudited financial statements for the quarter ended June 30, 2026 of one jointly controlled entity namely Khanij Bidesh India Limited, whose financial statements/ financial information reflect loss of Rs. 24.27 Lakhs for the period from 1st April 2026 to 30th June 2026, as considered in the Consolidated Financial Statements. These financial statements / financial information of joint venture company have been audited by other auditor and whose report has been furnished to us and our opinion on th e Consolidated Financial Statements, in so far as it relates to amount and disclosures included in respect of this jointly controlled entity, is based solely on the report of such other auditor and the procedures performed by us are as stated in paragraph above. e. The Statement includes the results for the quarter ended 31st March , 2026 being the balancing figures between the audit figures in respect of full financial year ended 31st March, 2026 and the published unaudited year to date figures up to the third quarter of the previous financial year, which were subjected to limited review by us. Our opinion on the Consolidated Financial Results is not modified in respect of the above matter . For P. A. & Associates Chartered Accountants (FRN.31308 5E) CAH~ Dash Partner (M emb No. 063523 ) Place: Kolkata Date: 10th August, 2026 UDIN: 26063523TBMANO4157
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HINDUSTAN COPPER LIMITED (A GOVT. OF INDIA ENTERPRISE) Regd. Office: Tamra Bhavan 1, Ashutosh Chowdhury Avenue, Kolkata - 700 019. CIN : L27201WB1967GOI028825 Statement of Consolidated Unaudited Financial Results for the quarter ended 30th June 2026 (11' in crore except EPS) Quarter Ended Year Ended SI No Particulars 30th Jun 2026 31st Mar 2026 30th Jun 2025 31st Mar 2026 (Unaudited) (Audited) (Unaudit ed) (Audited) (1) (2) 13\ 14\ {5\ (6) I Revenue from Operations 936.50 11 56.08 516.37 3077.92 II Other Incom e 17.10 32.68 10.28 71 .75 Ill Total Income (1+11) 953.60 1188.76 526.65 3149.67 IV Expenses (a) Cost of Materials Consumed 26.40 18.01 10.73 74.81 (b} Changes in Inventories of Finished goods & Work-in-progress (37.21) 16.22 (30.72) (6563) (c} Cost of Stores, Spares & Tools consumed 28.50 43.45 27.88 141.48 (d} Employee Benefits Expense 106.27 90.99 80.23 359.40 (e} Consumption of Power & Fuel 39.34 36.07 36.20 148.41 (f} Finance Costs 3.20 0.80 1.64 4.91 (g} Depreciation and Amortisation Expense 49.65 67.25 41 .29 200.44 (h} Other Expenses 265.68 323.76 180.04 957.38 Total expenses 481 .83 596.55 347.29 1821.20 V Profit/(Loss) before exceptiona l items & tax (Ill-IV) 471.77 592.21 179.36 1328.47 VI Exceptional items- 95.75 VII Profit/(Loss) before tax (V-VI) 471.77 592.21 179.36 1232.72 VIII Tax expense : ( 1} Current Tax 99.26 184.42 43.06 342.42 12\ Deferred Tax 19.90 136.27\ 2.02 (3036) IX Profit/(Loss) for the period from continuing operations (after tax) (VII-VIII) 352.61 444.06 134.28 920.66 Attributable to Owners of the Company 352.61 444.06 134.28 920.66 Non Controlling Interest X Profit /(Loss) for the period from discontinued operations . XI Tax exoense of discontinued ooeratlons . XII Profit l(Lo ssl for the period from discontinued operations (after tax) (X-Xll XIII Profit/(Lossl for the period (IX+Xlll 352.61 444.06 134.28 920.66 XIV Share of Proflt/(Loss) of Joint venture/ Associate (0.24) 0.21 (0.03) (2.12) xv Net Profit /(Loss) for the period after tax & :share of profit/(Loss) of JV/Assoc iate (Xlll+XIV) 352.37 444.27 134.25 918.54 Attributable to Owners of the Company 352.37 444.27 134.25 918.54 Non Controlling Interest XVI Other Comp rehensive Income (OCI) (i) Items that will not be reclassified to Profit /(Loss) 3.57 (4.98) (0.18) 0.84 (ii) Income tax relating to Items that will not be reclassified to Profit /(Loss) (0.90) 1.28 0.05 (0.21) Other Comprehensive Income for the period net of Tax) 2.67 (3.70) (0.13) 0.63 XVII Total Comprehensive Income for the Period XV+XVI} 355.04 440.57 134.12 919.17 Attributable to Owners of the Company 355.04 440.57 134.12 919.17 Non Controlling Interest XVIII Paid-up Equity Share Capital (Face Value 11' 5/- Per Share) 483.51 483.51 483.51 483.51 XIX Other Equity excluding Revaluation Reserves as per balance sheet of . . 2858.68 previous acco untin g year xx Earnings per share (EPS) (for continuing ope rations) - Basic m 3.64 4.59 1.39 9.50 - Diluted (t} 3.64 4.59 1.39 9.50 XXI Earnings per share (EPS) (for discontinued operations) - Basic (t} . - Diluted (t) . XXII Earnings per share(EPS) (for continuing and discontinued operations) - Basic (t) 3.64 4.59 1.39 9.50 - Diluted m 3.64 4.59 1.39 9.50 1) The above consolidated financial results have been been considered & approved by the Board of Directors at its meeting held on August 10, 2026. The Statutory Auditors have conducted a limited review of the above financial results. 2) The Company is primarily engaged in the business of mining and processing of copper ore into copper concentrate and has manufacturing facilities upto continuous copper wire rods , which has been grouped as a single segment in the above disclosures.The said treatment is in accordance with the 'Ind AS 108 - Operating Segments'. 3) The above consolidated financial results for the quarter ended 30th June 2026 includes financial results of holding company , one subsidiary company named Chhattisgarh Copper Limited (CCL} and a Joint Venture Company (JVC} named Khanij Bidesh India Limited (KABIL} .HCL presently holds 74% equity in CCL & 30% equity in KABIL respectively 4) Figures for the previous period have been regrouped/rearranged wherever necessary. - 'ttf>, 0 01. For and on b:~ 11 of Board of Directors "G. /' ~ (!. FR 085E ;1) (RVN ishweshwar) Director ( inance) & CFO fJ ~ (DIN: 09518994) si>,..t, ~ &re cco" -Place : Kolkata -Date : 10.08.2026