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 Consolidated
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



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 Consolidated
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 25000500000
Other income 1561100000
Total income 26561600000
2 Expenses
(a) Cost of materials consumed 12326900000
(b) Purchases of stock-in-trade 5627100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -672400000
(d) Employee benefit expense 1880700000
(e) Finance costs 39900000
(f) Depreciation, depletion and amortisation expense 595800000
(f) Other Expenses
1 Other Expenses 2624200000 2624200000
Total other expenses 2624200000
Total expenses 22422200000
3 Total profit before exceptional items and tax 4139400000
4 Exceptional items 759900000
5 Total profit before tax 4899300000
6 Tax expense
7 Current tax 899700000
8 Deferred tax 304900000
9 Total tax expenses 1204600000
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 3694700000
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 13971000000
17 Other comprehensive income net of taxes 11200000
18 Total Comprehensive Income for the period 13982200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 13971100000
Total profit or loss, attributable to non-controlling interests -100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 13982300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -100000
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 33.59
Diluted earnings (loss) per share from continuing operations 33.57
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 127.01
Diluted earnings (loss) per share from continuing and discontinued operations 126.96
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 Published Results 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Agri machinery products 21978900000 21978900000
2 Construction equipments 3014800000 3014800000
3 Unallocated 6800000 6800000
4 Revenue from discontinued operations 1338700000 1338700000
5 Profit before tax from discontinued operations 0 0
Total Segment Revenue 26339200000
Less: Inter segment revenue 0 0
Revenue from operations 26339200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agri machinery products 2743100000 2743100000
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 14948300000
i. Finance cost 39900000 39900000
ii. Other Unallocable Expenditure net off Unallocable income -2021400000 -2021400000
Profit before tax 16929800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agri machinery products 47517000000 47517000000
2 Construction equipments 4432700000 4432700000
3 Unallocated 95429600000 95429600000
4 Revenue from discontinued operations 0 0
5 Profit before tax from discontinued operations 0 0
Total Segment Asset 147379300000 147379300000
Un-allocable Assets 0 0
Net Segment Asset 147379300000 147379300000
4 Segment Liabilities
Segment Liabilities
1 Agri machinery products 21237300000 21237300000
2 Construction equipments 3049600000 3049600000
3 Unallocated 5461400000 5461400000
4 Revenue from discontinued operations 0 0
5 Profit before tax from discontinued operations 0 0
Total Segment Liabilities 29748300000 29748300000
Un-allocable Liabilities 0 0
Net Segment Liabilities 29748300000 29748300000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Refer Published Results 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 Consolidated
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
1 Exchange differences on translation of foreign operations 3200000 3200000
Total Amount of items that will be reclassified to profit and loss 3200000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 11200000