Integrated Filing — IndAS



General information about company
Scrip Code 543482
NSE Symbol EUREKAFORB
MSEI Symbol NOTLISTED
ISIN INE0KCE01017
Name of company Eureka Forbes 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 Single segment
Description of single segment Health, Hygiene & Safety products and its services
Start date and time of board meeting 11-Aug-2025   13:25:00
End date and time of board meeting 11-Aug-2025   14:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable to the Company for the quarter ended June 30, 2025.



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 6077407000
Other income 71405000
Total income 6148812000
2 Expenses
(a) Cost of materials consumed 2592717000
(b) Purchases of stock-in-trade 168583000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -313480000
(d) Employee benefit expense 870094000
(e) Finance costs 9994000
(f) Depreciation, depletion and amortisation expense 157020000
(f) Other Expenses
1 Service charges 812424000 812424000
2 Other expenses 1334534000 1334534000
Total other expenses 2146958000
Total expenses 5631886000
3 Total profit before exceptional items and tax 516926000
4 Exceptional items 0
5 Total profit before tax 516926000
6 Tax expense
7 Current tax 135616000
8 Deferred tax -3912000
9 Total tax expenses 131704000
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 385222000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 385222000
17 Other comprehensive income net of taxes -8586000
18 Total Comprehensive Income for the period 376636000
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 1934918000
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 1.98
Diluted earnings (loss) per share from continuing operations 1.98
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.98
Diluted earnings (loss) per share from continuing and discontinued operations 1.98
24 Debt equity ratio 0.0117
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: 1.tThe above Standalone Financial Results (the Results) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on August 11, 2025. The standalone financial results for the quarter ended June 30, 2025 have been subjected to limited review. 2. The above Standalone Financial Results (the Results) of Eureka Forbes Limited (the Company) have 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 and in compliance with Regulations 33 of the Listing Regulations. 3. The Company is primarily engaged in the business of Health Hygiene products and its services. Information reported to and evaluated regularly by chief operating decision maker for the purpose of resource allocation and assessing performance focuses on the business as a whole. Accordingly there is no other separate segment as per Indian Accounting Standard 108 Operating Segments. 4. a. Exceptional income for the year ended March 31 2025 pertains to full and final claim settlement amount received of RS. 1301.12 lakhs against the fire incident at Delhi warehouse location in March 2024 resulting in damages to inventory including raw materials components and finished goods. Out of the total sum received the Company had received an amount of Rs. 1001.12 lakhs in the Quarter ended March 31 2025. b. Exceptional expense for the quarter and year ended March 31 2025 of Rs. 793.43 lakhs charged to Statement of Profit & Loss on account of phasing out of certain product category and models including its components due to change in economic conditions and technological obsolescence. 5. The employee benefit expense for the quarter ended June 30 2025 includes charge towards equity settled share based payment transactions in terms of Ind AS 102 Share-based Payment amounting to Rs. 564.67 lakhs. n6. The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the financial year. For and behalf of the Board of Directors of Eureka Forbes Limited Pratik R. Pota Managing Director and CEO DIN 00751178 Mumbai India Dated August 11 2025 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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



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 Items that will not be reclassified to statement of profit and loss -11472000 -11472000
Total Amount of items that will not be reclassified to profit and loss -11472000
2 Income tax relating to items that will not be reclassified to profit or loss -2886000
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 0
5 Total Other comprehensive income -8586000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Deloitte Haskins & Sells LLP Yes 31-Jul-2027