Integrated Filing — IndAS



General information about company
Scrip Code 500133
NSE Symbol ESABINDIA
MSEI Symbol NOTLISTED
ISIN INE284A01012
Name of company ESAB India 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 27-Jun-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 Fabrication Technology
Start date and time of board meeting 11-Aug-2025   18:50:00
End date and time of board meeting 11-Aug-2025   19:30:00
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? 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



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 3520200000
Other income 8800000
Total income 3529000000
2 Expenses
(a) Cost of materials consumed 1585500000
(b) Purchases of stock-in-trade 651900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -178700000
(d) Employee benefit expense 348100000
(e) Finance costs 6600000
(f) Depreciation, depletion and amortisation expense 42700000
(f) Other Expenses
1 Other Expenses 521900000 521900000
Total other expenses 521900000
Total expenses 2978000000
3 Total profit before exceptional items and tax 551000000
4 Exceptional items 0
5 Total profit before tax 551000000
6 Tax expense
7 Current tax 79100000
8 Deferred tax 62500000
9 Total tax expenses 141600000
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 409400000
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 409400000
17 Other comprehensive income net of taxes -400000
18 Total Comprehensive Income for the period 409000000
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 153900000
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 26.6
Diluted earnings (loss) per share from continuing operations 26.6
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 26.6
Diluted earnings (loss) per share from continuing and discontinued operations 26.6
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) Notes to the statement of Financial Results for the Quarter ended June 30 2025 n n1 The Unaudited financial results of ESAB India Limited the Company for the quarter ended June 30 2025 are prepared in accordance with the Indian Accounting Standards Ind AS as prescribed under section 133 of the Companies Act 2013 the Act and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended n n2 The Unaudited financial results for the quarter ended June 30 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 11 2025. The Unaudited financial results were subject to limited review by statutory auditors of the company and have issued an unmodified review report on these results. n n3. Based on a detailed evaluation of key financial parameters by the Chief Operating Decision Maker CODM in accordance with the INDAS 108 Operating Segments the Company determines that it operates in only one segment i.e. Fabrication Technology. n n4. The date on which the Code of Social Security 2020 The Code relating to employee benefits will come into effect is yet to be notified and the related rules are yet to be finalised. The Company will evaluate The Code and its rules assess the impact if any and account for the same once they become effective. n n5. The comparative figures for the quarter ended June 30 2024 were reviewed by the predecessor audit firm where they have expressed an unmodified opinion on such financial statement vide their report dated August 7 2024. n n6. The figures of the quarter ended March 31 2025 are the balancing figures between the annual audited figures in respect of full financial year and the published unaudited year to date figures upto the nine months period ended December 31 2024 n n7. The results would be uploaded and available for viewing on the Companys website www.esabindia.com and on the website of the Stock Exchanges BSE Limited and National Stock Exchange of India Limited. n n For ESAB India Limited n nChennai Rohit Gambhir nAugust 11 2025 Managing Director



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 600000
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 -200000
5 Total Other comprehensive income -400000