Integrated Filing — IndAS



General information about company
Scrip Code 522108
NSE Symbol YUKEN
MSEI Symbol NOTLISTED
ISIN INE384C01016
Name of company Yuken 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Aug-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 13-Aug-2025   11:20:00
End date and time of board meeting 13-Aug-2025   13:00:00
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



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 1045526000
Other income 8179000
Total income 1053705000
2 Expenses
(a) Cost of materials consumed 407328000
(b) Purchases of stock-in-trade 48059000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1209000
(d) Employee benefit expense 161530000
(e) Finance costs 26102000
(f) Depreciation, depletion and amortisation expense 50554000
(f) Other Expenses
1 Other Expenses 304858000 304858000
Total other expenses 304858000
Total expenses 997222000
3 Total profit before exceptional items and tax 56483000
4 Exceptional items 0
5 Total profit before tax 56483000
6 Tax expense
7 Current tax 16366000
8 Deferred tax 502000
9 Total tax expenses 16868000
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 39615000
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 870000
16 Total profit (loss) for period 40485000
17 Other comprehensive income net of taxes -136000
18 Total Comprehensive Income for the period 40349000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 40548000
Total profit or loss, attributable to non-controlling interests -63000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 40412200
Total comprehensive income for the period attributable to owners of parent non-controlling interests -63200
21 Details of equity share capital
Paid-up equity share capital 130000000
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 3.12
Diluted earnings (loss) per share from continuing operations 3.12
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 3.12
Diluted earnings (loss) per share from continuing and discontinued operations 3.12
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) The above financial results has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act, 2013 the Act read with the companies Indian Accounting Standards Rules 2015 and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations as amended Listing Regulations n nThe above unaudited consolidated financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 August 2025 The Statutory Auditors of the Company have carried out limited review of the above financial results n nThe Board of Directors, in its meeting held on 28 May 2025 proposed a final dividend of 15 Percent for the financial year ended 31 March 2025 The proposal is subject to the approval of shareholders at the upcoming Annual General Meeting and if approved would result in a cash outflow of Rs 195 lakhs n nThe figures for the last quarter ended 31 March 2025 as reported in the consolidated financial results are the balancing figures between the audited figures in respect of the full financial year and the unaudited published year to date figures up to the third quarter of the financial year n nAs per the provisions of the Companies Act 2013 the rules made thereunder and the SEBI Issue of Capital and Disclosure Requirements Regulations 2018 the Company has issued and allotted fully paid up 584000 equity shares of Rs 10 each at a premium of Rs 1016 per share on preferential basis to Yuken Kogyo Company Limited Promoter of the Company on 31 July 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Hydraulic business 894426000 894426000
2 Foundry business 223976000 223976000
Total Segment Revenue 1118402000
Less: Inter segment revenue 72876000 72876000
Revenue from operations 1045526000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hydraulic business 132725000 132725000
2 Foundry business 24918000 24918000
Total Profit before tax 157643000
i. Finance cost 26102000 26102000
ii. Other Unallocable Expenditure net off Unallocable income 75058000 75058000
Profit before tax 56483000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hydraulic business 0 0
2 Foundry business 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Hydraulic business 0 0
2 Foundry business 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Managing Director of the Company has been identified as the Chief Operating Decision Maker CODM as defined by Ind AS 108 Operating Segments The CODM evaluates the Company performance and allocates resources based on hydraulic business performance and foundry business performanc Accordingly the segment information has been presented n nAssets and liabilities used in the Companys business are not identified to any of the operating segments as they can be used interchangeably between segments n nSegment revenue and segment results represent amounts identifiable to each of the segments Segment revenue includes revenue from operations other operating income and other income. Other unallocable expense net of unallocable income mainly includes interest income expenses on common services and corporate expenses not directly identifiable to individual segments n nThe Company has presented the consolidated segment information Accordingly in terms of Paragraph 4 of Ind AS 108 Operating Segments no disclosures related to segments are presented for the standalone financial results n nThe figures for the last quarter ended 31 March 2025 as reported in the consolidated financial results are the balancing figures between the audited figures in respect of the full financial year and the unaudited published year to date figures up to the third quarter of the financial year



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 Remeasurement losses on defined benefit plan -188000 -188000
Total Amount of items that will not be reclassified to profit and loss -188000
2 Income tax relating to items that will not be reclassified to profit or loss -52000
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 -136000





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 Walker Candiok & Co LLP Yes 31-May-2028