Alfred Herbert India Ltd — Results, 07-08-2025: Result

13/3, Strand Road, Kolkata - 700 001

0106 IA.Hi ALFRED HERBERT (INDIA) LTD. T E e

E-mail : kolkata@alfredherbert.com

Website : www.alfredherbert.co.in

CIN : L74999WB1919PLC003516 (

Bombay Stock Exchange Limited,

Phiroze Jeejeebhoy Towers, 25" Floor

Dalal Street

Mumbai - 400 001 7" August, 2025

SCRIP CODE: 505216

Dear Sirs,

Sub.: UNAUDITED (STANDALONE AND CONSOLIDATED) FINANCIAL RESULTS FOR

THE QUARTER ENDED 30™ JUNE, 2025 ALONG WITH LIMITED REVIEW REPORT

Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,

we enclose herewith the Unaudited (Standalone and Consolidated) Financial Results of the Company for

the quarter ended 30" June, 2025 as approved by the Board of Directors of the Company at its meeting

held today, Thursday, 7" August, 2025 along with the Limited Review Report of the Statutory Auditors.

The meeting of the Board of Directors commenced at 10:00 A.M. and concluded at 12:20 p.m.

Yours faithfully,

For ALFRED HERBERT/(INDIA) LIMITED

CHIEF EXECUTIVE OFFICER

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ALP S & CO. . 310, TODI CHAMBERS

CHARTERED ACCOUNTANTS

2, Lalbazar Streel, Kolkata - 700 001

Phone : 2230 5621, 4005 1458

independent Auditor's Review Report on quarterly Unaudited

Standalone Financial Results of Alfred Herbert

3

(india) Limited. pursuant to the Regulation 33 of SEBI

(Listing Obligations and Disclosures Requirements)

Regulations, 2015

The Board of Directors

Alfred Herbert (India) Limited

1. We have reviewed the accompanying statement of

Unaudited Standalone Financial Results of M/s

Alfred Herbert (India) Limited (‘the Company’) for the quarter

ended on June 30, 2025 together with

the notes theron (“the Statement”), being submitted by the

Company pursuant to Regulation 33 of the

Securities and Exchange Board of India (Listing Obligations

and Disclosure Requirement) Regulations,

2015 as amended (‘the SEBI Regulations’), and has been initialed

by us for identification.

2. This Statement which is the responsibility of the Company’s

Management and approved by the Board

of Directors at its meeting held on 07™ August, 2025 has

been prepared in accordance with the

recognition and measurement principles laid down in the

Indian Accounting Standard 34 “Interim

Financial Reporting” (“Ind AS 34”) prescribed under Section

133 of the Companies Act, 2013 read with

relevant rules issued thereunder and other accounting principles

generally accepted in India. Our

responsibility is to issue a report on the statement based on our

review.

3. We conducted our review of the Statement in accordance

with the Standard on Review Engagement

(SRE) 2410 “Review of Interim Financial Information Performed

by the 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 moderate assurance as to

whether the financial statements are free

of material misstatement. A review is limited primarily to inquiries

of company personnel and analytical

procedures applied to financial data and thus provides less

assurance than an audit. We have not

performed an audit and accordingly, we do not express an audit opinion.

4. Based on our review conducted as above, we report that,

nothing has come to our attention that

causes us to believe that the accompanying statementread with

notes thereon, prepared in accordance

with aforesaid Ind AS and other recognized accounting practices

and policies generally accepted in

India, has not disclosed the information required to be disclosed

in terms the SEBI Regulation including

the manner in which it is to be disclosed, or that it contains any

material misstatement.

For ALPS & CO. s

Chartered Accountants

Firm’s ICAI Registration No.:313132E

!

(A. K. KHETAWAT)

Partner

Membership No. 052751

UDIN: 25052751BMKNSB8528

Place: Kolkata

Date: August 07, 2025

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A.H.i ALFRED HERBERT (INDIA) LTD.

(

13/3, Strand Road, Kolkata - 700 001

Telephone : 2226 8619, 2264 0106 Fax: (033) 2229 9124

E-mail : kolkata@alfredherbert.com

Website : www.alfredherbert.co.in

CIN : L74999WB1919PLC003516

Statement of Unaudited Standalone Financial Results for the quarter ended 30th June, 2025

(2 in Lakhs, unless otherwise stuted)

Quarter ended Year ended

) 30th June, 2025 | 315t March, 2025 | 30th June, 2024 | 31st March, 2025

Particulars (Unaudited) (Audited) (Unaudited) (Audited)

(Refer note 6)

(1) |Revenue from operations

(1) |interest income 89.00 26.51 11.73 64.69

(1) |Dividend income 0.42 43 0.66 3

(i1i) |Rental income 1219 11.86 1019 19.6 (iv) |Net gain on fair value changes 465.07 19.40 1545 o8.15

(v) [Profit on sale of investment property (net) - - - 802.81

(I) |Total revenue from operations 566.68 64.90 38,03 1,024.99

(1) JOther income 1.00 0.06 0.06 0.24

(i11) [Totalincome T+17) 567.68 64.96 38.09 1,025.23

1V) |Expenses

(1) |Finance costs 011 1.06 011 137 (i) |impairment on financial instruments - - -

(ii1) |Employee benefits expense 1293 15.07 12.31 35.19

(iv) |Depreciation, amortisation and impairment 2219 22.02 10.34 77.76

(v) |Other expenses 97.93 4647 24.87 195.69

(1V) |Total expenses 133.16 84.62 47.63 330.01

V] |Troniy (Toss) befare exceptional ftems and tax (117~ TV) 13452 (19.66) (9.54) 095.22

(V1) |Exceptional items 48,047.16 -

V1) |Profii/ (Toss) before fax (V + V1] 48,481.68 (19.66) (9.54) 695.22

(VIII) [Tax expense

(1) Current tax 5,900.00 23.00 - 51.00

(2) Deferred tax- charge/ (credit) 150.29 (43.50)| 2118

(3) Income tax for earlier years (39.70) - -

%) |Profty (Toss) Tor the quarter/ year (VIT- V11T 12,471.09 0.84 (35.41) 623.04

(X) |Other comprehensive income

(i) Items that will not be reclassified to profit or loss

- Equity instruments at FVTOCI 864.20 (17.47)| 392,74

- Remeasurement of defined benefit plan 2.3

(i1) Income tax relating to above

Current tax -

Deferred tax 11293 (2.09)] 155.38 285

X)_|Tofal other comprehensive income for the quarter/ year (i - 1) 751.27 13.00), 237.36 (686.33)

XI) |Total comprehensive income for the quarter/ year (IX + X)

[comprising profit/ (loss) for the quarter/ year (after tax) and other 4322236 (1217) 201.95 (63.29)

comprehensive income for the quarter/ year (after tax)]

XIT) [Pard up equity share capital (Fce oalie o] 3 10 cacl) 77.14 77.14 7714 1

(XIII) |Other equity 10,845.29

(As at 31st March, 2025)

(XIV) |Earnings per equity share (Fuce valie of ¢ 10 each)

(not annualised for quarterly figures)

Basic (?) 011 (4.59)] Diluted (2) 0.11 (4.59)

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Alfred Herbert (India) Limited

Registered Office: 13/ 3 Strand Road, Kolkata- 700 001

CIN: L74999WB1919PLC003516

Telephone no.: 033 2226 8619, E-mail id: kolkata@alfredherbert.com

Website: www.alfredherbert.co.in

Notes to the unaudited standalone financial results for the quarter ended 30th June, 2025

)

Place of Signature: New Delhi Date: 7th August, 2025

The above Statement of Unaudited Standalone Financial Results for the quarter ended 30th June 2025, along with notes

thereupon, prepared i accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and

Disclosure Requirements) Regulations, 2015 (as amended from time to time), has been reviewed by the Audit Committee and

thereafter approved by the Board of Directors and was taken on record at their meetings held on 7th August, 2025.

The Statutory Auditors of the Company have carried out limited review of the aforesaid results as required in terms of

Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Reguirements) Regulations, 2015

(as amended from time to time) and have given an unmodified conclusion vide their report of even date.

Net gain on fair value changes includes ¥ 126.52 Lakhs for the quarter ended 30th June, 2025 (% 0.51 Lakhs for the quarter ended

30th June, 2024, 2 0.92 Lakhs and 2 22.06 Lakhs for the quarter and year ended 31st March, 2025 respectively) as net gain realised

on sale of investments.

The Company operates mainly in one business segment, viz,, investing in immovable properties, fixed deposits, securities

including equity, bonds, mutual funds, and carrying out other non-banking financial activities, and therefore, the segment

reporting in accordance with Indian Accounting Standard 108 'Operating Segments" is not applicable to the Company.

During the quarter ended 30th June, 2025, 48,047.16 Lakhs (net of transaction costs of 2 430.02 Lakhs) has been recognised as

profit on sale of the Company's immovable property at Whitefield, Bengaluru and disclosed as "Exceptional items" in the

standalone financial results for the quarter ended 30th June, 2025.

The figures for the quarter ended 31st March, 2025 are the balancing figures between audited figures in respect of the financial

year ended 31st March, 2025 and the published unaudited year to date figures up to 31st December, 2024, being the end of the

third quarter of the financial year, which were subjected to limited review by the Statutory Auditors of the Company.

Previous periods'/ year's figures have been regrouped/ rearranged wherever necessary to make them comparable with those of

the current period's figures.

For and on behalf of the Board of Directors of

Alfred Herbert (India) Limited

Sd/

A.V. Lodha

Chairman

(DIN: 00036158)

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ALPS & CO.

310, TODI CHAMBERS

2, Lalbazar Street,

CHARTERED ACCOUNTANTS Kolkata - 700 001 Phone : 2230 5621, 4005 1458

Independent Auditor's Review Report on quarterly Unaudited Consolidated

Financial Results of Alfred Herbert

(India) Limited pursuant to the Regulation 33 of SEBI (Listing

Obligations and Disclosures Requirements)

Regulations, 2015

The Board of Directors

Alfred Herbert (India) Limited

1. We have reviewed the accompanying Statement of Consolidated

Unaudited Financial Results of Alfred

Herbert (India) Limited (“the parent”) and its subsidiary (Herbert

Holdings Limited and Alfred Herbert

Limited), (the Parent and its subsidiary together referred to as “the Group”),

for the quarter ended June 30,

2025 together with notes there on (“the Statement”), being submitted

by the Parent pursuant to the -

requirement of Regulation 33 of the Securities and Exchange Board

of India (Listing Obligations and

Disclosure Requirements) Regulations, 2015 as amended (‘the SEBI Regulations’)

and has been initialed by us

for identification.

2. This Statement, which is the responsibility of the parent’s Management

and approved by the parent’s Board

of Directors in their meeting held on 07™ August, 2025, has been prepared

in accordance with the recognition

and measurement principles laid down in Indian Accounting Standard

34 “Interim Financial Reporting” (“Ind

AS 34”), prescribed under Section 133 of the Companies Act, 2013,

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 Engagement (SRE)

2410 “Review of Interim Financial Information Performed by the Independent

Auditor of the Entity” issued by

the Institute of Chartered Accountants of India. 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.

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 financial results of the following entities:

a) Herbert Holdings Limited (Subsidiary Company)

b) Alfred Herbert Limited (Subsidiary Company)

5. Based on our review conducted and procedures performed as stated

in paragraph 3 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 aforesaid

Ind AS and other accounting principles

generally accepted in India, has not disclosed the information required

to be disclosed in terms of the SEBI

Regulation, including the manner in which it is to be disclosed, or that

it contains any material misstatement.

Our conclusion on the Statement is not modified in respect of the above

matter.

For ALPS & CO.

Chartered Accountants

Firm’s ICAI Registration No.:313132E

(A. KRHETAWAT)

Place: Kolkata

Partner

Date: August 07, 2025

Membership No. 052751

UDIN: 25052751BMKNSC4467

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A.H.i ALFRED HERBERT (INDIA) LTD.

(

13/3, Strand Road, Kolkata - 700 001

Telephone : 2226 8619, 2264 0106 Fax : (033) 2229 9124

E-mail : kolkata@alfredherbert.com

Website : www.alfredherbert.co.in

CIN : L74999WB1919PLC003516

Statement of Unaudited Consolidated Financial Results for the quarter ended 30th June, 2025 (% in Lakls, unless otheruwise stated)

Quarter ended Year ended

30th Junc, 2025 | 31st March, 2025 300h June Tt March, 2025 2024

Particulars

- Unaudited) Audited) (Unaudited) TAudited) (Refer note 7)

Revenue from operations Interest income 9176 2893 164 a2

Dividend income 042 713 066 4010 Rental income 1219 1186 1019 4964

et ain on fais value changes 16822 715 17.43 7761 Sale of products = - -

Sale of services - - Profit on sale of investment property (net) - - 0281

(vi) [Other operating revenue -

T0)_|Total revenue from operations 57259 007 92 P

T _[Other mncome 553 200 006 220

{111)_[Total income (1 + 11) 57612 7209 198 T8 78

Expenses

i) [Finance costs an 106 o1 137 (i) |Cost of materials consumed -

(i) [Changes in the inventaries of work-in-progress and finished goods - :

(iv) |Employee benefits expense 1293 1500 1231 55.19 (v) | Depreciation, amortisation and impairment 219 20 1034 77.76

(vi) [Other expenses 10167 1951 200 19999

(V) [Total cxpenses 13690 5768 752 3131

V)_[Profil/ (loss) before exceptional items and tax (IT1-1V) iz 11559) 560) 71147

V1) [Exceptional items 4804716

TVIT) [Profiy (loss) before tax (Vrv1) 45,485.35 (1559 5.59) TILA7

VI [Tax expe

(1) Current tax 590068 2355 048 5318 (2) Deferred tax- charge/ (credit) 151.08 (1282) %37 256

(3) tncome tax for earlier years (39.70) - 001

{IX)_[Profiy/ (lo=5) for (he quarter/ year (VII-VITT) 247632 368 (269 (]

() [Other comprehensive income (i) ttems that will not be reclassified to profit or loss

Equity instruments at FVTOCT 964,87 (15:56) 634,29 Remeasurement of defined benefit plan 237

(i) Income tax relating to above

Current tax @ - - -

- Deferred tax 12751 (181) 129 @3 86)

Total other comprehensive income for the quarter/ year (i-i) 537,36 1139) 517 @i6.57)

1) [Total comprehensive income for the quarter/ year (IX+X) (cor1rising rofi Qoss) for the quarter/ year and other comprehensive income for he p— @0) 9868 288

quastee/ year)

(XI11) [Profit (loss) for the quarter/ year attributable to: (i) Owners of Alfred Herbert (India) Limited 247632 368 (3269) 6172

() Non controlling interest E - -

(X111) [Other comprehensive income for the quarter/ year attributable to: (i) Owners of Alfred Herbert (India) Limited 837,36 (11.38) 5137 )

(i) Non contralling interest

(XIV) [Total comprehensive income for the quarter/ year attributable to

(i) Owners of Alfred Herbert (India) Limited 4331368 7.70) 49808 21815

(ii) Non controlling interest - - -

XV [P wp equity share capwal (T ce alie of < T0each] 7708 AT 771 EaAT

VD) [Other equity 217362 (As at 3151 March,

2025)

XV |Earnings per equity share (L i of < 10000 inot wnnalised for quarterly figures)

Basic (0 550619 05 @) 5]

Diluted () 550619 048 @.29) 8228

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Not

1

N

o

Place of Signature: New Delhi

Date

Alfred Herbert (India) Limited

Registered Office: 13/ 3 Strand Road, Kolkata- 700 001

CIN: L74999WB1919PLC003516

Telephone no.: 033 2226 8619, E-mail id: kolkata@alfredherbert.com

Website: www.alfredherbert.co.in

s to the unaudited consolidated financial results for t! 2025

The above Statement of Unaudited Consolidated Financial Results of Alfred Herbert (India) Limited (the "Parent Company") and its subsidiary companies

(Parent Company and its subsidiary companies together referred to as the Group") for the quarter ended 30th June, 2025, along with notes thereupon,

prepared in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations,

2015 (as amended from time to time) have been reviewed by the Audit Committee and thereafter, approved by the Board of Directors of the Parent Company

and were taken on record at their meetings held on 7th August, 2025,

The Statutory Auditors of the Parent Company have carried out limited review of the aforesaid results as required in terms of Regulation 33 of the Securitics

and Fxchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended from time to time) and have given an

unmodified conclusion vide their report of even date.

I'he Statement includes the financial results of the following wholly owned subsidiaries: a) Herbert Holdings Limited

b) Alfred Herbert Limited

Net gain on fair value changes includes 2 126.52 Lakhs for the quarter ended 30th June, 2025 (2 0.51 Lakhs for the quarter ended 30th June, 2024, 2 092 Lakhs

and 2 22.06 Lakhs for the quarter and year ended 31st March, 2025 respectively) as net gain realised on sale of investments.

The Group operates mainly in one business segment, viz., investing in immovable properties, fixed deposits, securities including equity, bonds, mutual funds,

and carrying out other non-banking financial activities, and therefore, the segment reporting in accordance with Indian Accounting Standard 108 "Operating

Segments” is not applicable to the Group.

During the quarter ended 30th June, 2025, 2 48,047.16 Lakhs (net of transaction costs of 2 430,02 Lakhs) has been recognised as profit on sale of the immovable

property at Whitefield, Bengaluru and disclosed as "Exceptional items" in the consolidated financial results for the quarter ended 30th June, 2025,

The figures for the quarter ended 315t March, 2025 are the balancing figures between audited figures in respect of the financial year ended 31st March, 2025

and the published unaudited year to date figures up to 31st December, 2024, being the end of the third quarter of the financial year, which were subjected 10

limited review by the Statutory Auditors of the Parent Company.

Previous periods / year's figures have been regrouped/ rearranged wherever necessary to make them comparable with those of the current period's figures

For and on behalf of the Board of Directors of

Alfred Herbert (India) Limited

Sd/

ALV Lodha

Chairman

(DIN: 00036158)

: 7th August, 2025

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