Integrated Filing — IndAS



General information about company
Scrip Code 500495
NSE Symbol ESCORTS
MSEI Symbol NOTLISTED
ISIN INE042A01014
Name of company Escorts Kubota Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 04-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 04-Aug-2025   12:00:00
End date and time of board meeting 04-Aug-2025   14:04:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 24833600000
Other income 1556000000
Total income 26389600000
2 Expenses
(a) Cost of materials consumed 12223100000
(b) Purchases of stock-in-trade 5627100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -683000000
(d) Employee benefit expense 1834200000
(e) Finance costs 36400000
(f) Depreciation, depletion and amortisation expense 590900000
(f) Other Expenses
1 Other expenses 2582300000 2582300000
Total other expenses 2582300000
Total expenses 22211000000
3 Total profit before exceptional items and tax 4178600000
4 Exceptional items 759900000
5 Total profit before tax 4938500000
6 Tax expense
7 Current tax 899700000
8 Deferred tax 312700000
9 Total tax expenses 1212400000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 3726100000
12 Profit (loss) from discontinued operations before tax 12030500000
13 Tax expense of discontinued operations 1754200000
14 Net profit (loss) from discontinued operation after tax 10276300000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 14002400000
17 Other comprehensive income net of taxes 8000000
18 Total Comprehensive Income for the period 14010400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1118800000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 33.87
Diluted earnings (loss) per share from continuing operations 33.86
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 93.42
Diluted earnings (loss) per share from discontinued operations 93.39
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 127.29
Diluted earnings (loss) per share from continuing and discontinued operations 127.25
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Refer publised result for detailed notes. n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Agri machinery products 21814600000 21814600000
2 Construction equipments 3014800000 3014800000
3 Unallocated 4200000 4200000
4 Revenue from discontinued operations 1338700000 1338700000
5 Profit before tax from discontinued operations 0 0
Total Segment Revenue 26172300000
Less: Inter segment revenue
Revenue from operations 26172300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agri machinery products 2744800000 2744800000
2 Construction equipments 174700000 174700000
3 Unallocated 0 0
4 Revenue from discontinued operations 0 0
5 Profit before tax from discontinued operations 12030500000 12030500000
Total Profit before tax 14950000000
i. Finance cost 36400000 36400000
ii. Other Unallocable Expenditure net off Unallocable income -2055400000 -2055400000
Profit before tax 16969000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agri machinery products 47249700000 47249700000
2 Construction equipments 4432700000 4432700000
3 Unallocated 95606100000 95606100000
4 Revenue from discontinued operations 0 0
5 Profit before tax from discontinued operations 0 0
Total Segment Asset 147288500000 147288500000
Un-allocable Assets 0 0
Net Segment Asset 147288500000 147288500000
4 Segment Liabilities
Segment Liabilities
1 Agri machinery products 20985900000 20985900000
2 Construction equipments 3049600000 3049600000
3 Unallocated 5421200000 5421200000
4 Revenue from discontinued operations 0 0
5 Profit before tax from discontinued operations 0 0
Total Segment Liabilities 29456700000 29456700000
Un-allocable Liabilities 0 0
Net Segment Liabilities 29456700000 29456700000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Refer publised result for detailed notes.



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurements of defined employee benefit plans 10700000 10700000
Total Amount of items that will not be reclassified to profit and loss 10700000
2 Income tax relating to items that will not be reclassified to profit or loss 2700000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 8000000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 18-Feb-2022
Amount Raised 18727500000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any Not Applicable
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 For expansion of its agri-machinery business of manufacturing, assembly, sales, marketing, financing, servicing, research and development of: (a) tractors; (b) combine harvester & rice transplanter; (c) utility vehicles; (d) turf equipment; (e) construction machinery; (f) engines; (g) implements; (h) transmission for tractors, construction equipment and implements; (i) other farm mechanisation equipment; (j) spare parts of the items referred in (a) to (i) above Not Applicable 18553100000 0 1858600000 0 Net proceeds post deduction of expenditure of Rs. 17.440 crores incurred towards preferential issue and allotment


Signatory Details
Name of signatory Bharat Madan
Designation of person Chief Financial Officer
Place Faridabad
Date 04-Aug-2025