HMA Agro Industries Approves Audited Financial Results and Appoints Internal Auditor for FY 2026-27
HMA Agro Industries Limited announced the outcome of its Board of Directors meeting held on May 25, 2026. During the meeting, the company approved the Audited Financial Results (Standalone and Consolidated) for the quarter and financial year ended March 31, 2026. The company also formalized the appointment of a new Internal Auditor for the subsequent financial year.Governance and Compliance Updates
The Board of Directors approved the appointment of M/s S.N. Gupta & Co., Chartered Accountants, as the Internal Auditor of the Company for the Financial Year 2026-27.
The company’s Statutory Auditors issued an unmodified opinion on the Audited Financial Results (Standalone and Consolidated) for the period ended March 31, 2026.
Financial Performance Overview
The financial results for the quarter and year ending March 31, 2026, were released in both consolidated and standalone formats, alongside cash flow statements and balance sheets.
The company's financial statements reflect its engagement in the manufacturing and exporting of Buffalo Frozen Meat and Meat Products, which constitutes its single reportable business segment.
Key Financial Data: Consolidated Statements
The following tables detail the consolidated financial results, assets, and liabilities for the respective periods.
Consolidated Statement of Financial Results (Rupees in Million)
| Particulars | March 31, 2026 | Quarter ended December 31, 2025 | March 31, 2025 | March 31, 2026 | March 31, 2025 |
|---|---|---|---|---|---|
| Revenue from operations | 15,790.98 | 20,594.48 | 14,995.59 | 69,164.95 | 51,330.17 |
| (a) Revenue from operations (b) Other income | 368.21 | 406.76 | 333.41 | 1,249.24 | 813.55 |
| Total Income | 16,159.19 | 21,001.24 | 15,329.00 | 70,414.19 | 52,143.72 |
| Total Expenses | 19,276.35 | 20,803.27 | 12,870.54 | 66,940.35 | 48,260.82 |
| (a) Cost of raw materials consumed | (5,448.66) | (3,498.13) | 402.25 | (6,479.90) | (4,293.56) |
| (b) Changes in inventories | 429.14 | 427.91 | 376.51 | 1,529.38 | 1,410.68 |
| (d) Finance costs | 111.68 | 92.77 | 83.51 | 345.87 | 233.68 |
| (e) Depreciation expense | 80.11 | 80.06 | 88.34 | 316.29 | 345.21 |
| (f) Other expenses | 1,595.99 | 2,216.90 | 1,299.52 | 5,584.77 | 4,930.85 |
| Total Expenses | 16,044.61 | 20,122.78 | 15,120.68 | 68,236.76 | 50,887.68 |
| Profit before tax | 114.58 | - | 208.33 | 2,177.43 | 1,256.04 |
| Total tax expense | 32.37 | 212.67 | 84.84 | 525.57 | 379.14 |
| Net profit for the period | 82.21 | 665.79 | 123.49 | 1,651.86 | 876.90 |
Consolidated Balance Sheet (Rupees in Million)
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Total non-current assets | 5,908.12 | 5,885.73 |
| (a) Property, plant and equipment | 2,594.62 | 2,701.08 |
| (b) Capital work in progress | 613.87 | 466.41 |
| (c) Investment property | 12.30 | 11.14 |
| (i) Other financial assets | 2,194.59 | 1,989.77 |
| (h) Deferred tax assets (net) | 39.67 | 56.97 |
| Total current assets | 2,193.16 | 1,943.86 |
| Total assets | 24,128.68 | 17,095.20 |
| Total equity attributable to owners of the Company | 9,407.81 | 7,889.06 |
| Total equity | 9,624.63 | 8,100.17 |
| Total non-current liabilities | 68.36 | 313.47 |
| Total current liabilities | 14,435.69 | 8,681.55 |
| Total Equity and Liabilities | 24,128.68 | 17,095.20 |
Key Financial Data: Standalone Statements
The standalone financial results also show significant year-over-year growth in operational revenue.
Standalone Statement of Financial Results (Rupees in Million)
| Particulars | March 31, 2026 | March 31, 25 |
|---|---|---|
| Total Income | 15,748.69 | 49,412.7 |
| Total Expenses | 15,489.58 | 48,503.03 |
| Net profit for the period | 192.11 | 601.73 |
Standalone Balance Sheet (Rupees in Million)
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Total assets | 23,131.76 | 16,137.91 |
| Total equity | 8,953.54 | 7,823.23 |
| Total current liabilities | 14,164.64 | 8,293.63 |
| Total Equity and Liabilities | 23,131.76 | 16,137.91 |
Financial Ratios (Regulation 52(4) Metrics)
The company disclosed various financial ratios comparing the current year (March 31, 2026) against previous periods:
| Ratio | March 31, 2026 | March 31, 2025 |
|---|---|---|
| Debt-equity ratio | 0.90 | 0.68 |
| Return on net worth | 17.56% | 11.12% |
| Current ratio | 1.26 | 1.29 |
| Total debts to total assets | 0.35 | 0.31 |
| Inventory turnover ratio | 1.38 | 9.66 |
| Operating margin percent | 3.65% | 2.90% |
Cash Flow Summary
For the year ended March 31, 2026, the company reported the following cash flow figures:
| Activity | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| Net cashflows from operating activities | (845.47) | 1,243.86 |
| Net cashflows from investing activities | (1,261.33) | (1,241.45) |
| Net cashflows from financing activities | 2,667.61 | 46.81 |
| Net increase in cash and cash equivalents | 415.06 | (209.10) |
| Cash and cash equivalents at the end of the year | 1,357.93 | 942.87 |
HMAAGRO Stock Price Movement
On Monday, HMA Agro Industries Limited shares edged higher, gaining 1.76% to close at ₹24.64. The stock saw robust trading throughout the session, closing out the day on a volume of 283,275 shares.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
The information provided is for general informational purposes only and does not constitute investment advice, a recommendation, or an offer to buy or sell any securities. Readers are advised to rely on their own assessment and judgment and consult appropriate financial advisers, if required, before taking any investment-related decisions.
Any views, opinions, or statements expressed, where applicable, are those of the respective analysts or experts and do not reflect the views of this website. The website has no association with such viewpoints and does not assume any responsibility for them.
Last edited by a moderator: