Integrated Filing — IndAS



General information about company

Scrip Code 500002
NSE Symbol ABB
MSEI Symbol NOTLISTED
ISIN INE117A01022
Name of company ABB India Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2025
Date of end of financial year 31-12-2025
Date of board meeting when results were approved 06-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-09-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-11-2025   13:15:00
End date and time of board meeting 06-11-2025   15:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-01-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 3,31,072.00 9,64,572.00
Other income 8,395.00 27,603.00
Total income 3,39,467.00 9,92,175.00
2 Expenses
(a) Cost of materials consumed 1,75,597.00 5,00,224.00
(b) Purchases of stock-in-trade 24,026.00 83,531.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,429.00) (28,254.00)
(d) Employee benefit expense 22,225.00 68,344.00
(e) Finance costs 564.00 1,454.00
(f) Depreciation, depletion and amortisation expense 3,659.00 10,589.00
(f) Other Expenses
1 Subcontracting charges 10,035.00 31,064.00
2 Other expenses 52,579.00 1,59,988.00
Total other expenses 62,614.00 1,91,052.00
Total expenses 2,85,256.00 8,26,940.00
3 Total profit before exceptional items and tax 54,211.00 1,65,235.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 54,211.00 1,65,235.00
6 Tax expense
7 Current tax 12,324.00 38,534.00
8 Deferred tax 999.00 3,193.00
9 Total tax expenses 13,323.00 41,727.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 40,888.00 1,23,508.00
12 Profit (loss) from discontinued operations before tax 21.00 44.00
13 Tax expense of discontinued operations 5.00 11.00
14 Net profit (loss) from discontinued operation after tax 16.00 33.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 40,904.00 1,23,541.00
17 Other comprehensive income net of taxes 138.00 383.00
18 Total Comprehensive Income for the period 41,042.00 1,23,924.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 4,238.00 4,338.00
Face value of equity share capital 2 2
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 19.3 58.29
Diluted earnings (loss) per share from continuing operations 19.3 58.29
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.01 0.02
Diluted earnings (loss) per share from discontinued operations 0.01 0.02
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 19.31 58.31
Diluted earnings (loss) per share from continuing and discontinued operations 19.31 58.31
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. This statement has been reviewed by the Audit Committee and recommended for approval to the Board and the Board approved at its meeting held on November 06, 2025. 2. On March 5, 2019, the Board of Directors of Company approved the Scheme of Arrangement amongst the Company and Hitachi Energy India Limited (HEIL) (formerly ABB Power Products and Systems India Limited) for Demerger of Company’s Power Grids business to HEIL (“Demerger”) and the Appointed date for the Demerger was April 1, 2019. The Demerger was approved by National Company Law Tribunal (‘NCLT’) and the NCLT approval was filed with the Registrar of Companies on December 1, 2019 (Effective date). Further, the income earned / expenses incurred relating to the above mentioned discontinued business is disclosed as part of discontinued operation. 3. The Board of Directors at its meeting held on May 9, 2025, noted the announcement made by ABB Limited, Zurich, Switzerland (‘Ultimate Holding Company’) decision to spin off its Robotics division as a separate listed company. On August 2, 2025, the Board of Directors of the Company approved the appointment of advisors to conduct valuation of the Company’s Robotics & Discrete Automation segment and incorporation of a wholly owned subsidiary which can eventually house the Robotics & Discrete Automation segment of the Company as a separate legal entity. Pursuant to the above, the Company has incorporated a wholly owned subsidiary ABB Robotics India Private Limited on September 22, 2025. 4. During the quarter, the Company has received a claim from one of its customers with respect to projects under execution in the Electrification business segment. The claim has been carefully evaluated, and an amount of Rs. 39.5 crores has been netted off from ‘Revenue from Operations‘ in line with the applicable accounting standards. 5. The subsidiary consolidated in this result was incorporated on September 22, 2025 and hence, the amounts included in results prior to that date (including comparative information) pertains to Parent Entity’s numbers.



Remarks

Debt equity ratio
Debt service coverage ratio NA
Interest service coverage ratio NA


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-01-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Robotics & Discrete Automation 18,111.00 56,677.00
2 Motion 1,17,458.00 3,35,855.00
3 Electrification 1,37,825.00 4,11,446.00
4 Process Automation 60,131.00 1,67,987.00
5 Power Grids (Discontinuing operations) 0.00 0.00
6 Others 0.00125 1,017.00
Total Segment Revenue 3,33,650.00 9,72,982.00
Less: Inter segment revenue 2,578.00 8,410.00
Revenue from operations 3,31,072.00 9,64,572.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Robotics & Discrete Automation 1,456.00 4,978.00
2 Motion 18,163.00 60,024.00
3 Electrification 27,079.00 82,772.00
4 Process Automation 10,541.00 28,630.00
5 Power Grids (Discontinuing operations) 21.00 44.00
6 Others 0.00 0.00
Total Profit before tax 57,260.00 1,76,448.00
i. Finance cost 564.00 1,454.00
ii. Other Unallocable Expenditure net off Unallocable income 2,464.00 9,715.00
Profit before tax 54,232.00 1,65,279.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Robotics & Discrete Automation 22,833.00 22,833.00
2 Motion 2,15,459.00 2,15,459.00
3 Electrification 3,08,149.00 3,08,149.00
4 Process Automation 1,33,051.00 1,33,051.00
5 Power Grids (Discontinuing operations) 0.00 0.00
6 Others 0.00 0.00
Total Segment Asset 6,79,492.00 6,79,492.00
Un-allocable Assets 5,99,873.00 5,99,873.00
Net Segment Asset 12,79,365.00 12,79,365.00
4 Segment Liabilities
Segment Liabilities
1 Robotics & Discrete Automation 34,453.00 34,453.00
2 Motion 1,63,492.00 1,63,492.00
3 Electrification 1,81,540.00 1,81,540.00
4 Process Automation 1,20,911.00 1,20,911.00
5 Power Grids (Discontinuing operations) 0.00 0.00
6 Others 0.00 0.00
Total Segment Liabilities 5,00,396.00 5,00,396.00
Un-allocable Liabilities 39,197.00 39,197.00
Net Segment Liabilities 5,39,593.00 5,39,593.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-01-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gains / (losses) on defined benefit plans 185.00 512.00
Total Amount of items that will not be reclassified to profit and loss 185.00 512.00
2 Income tax relating to items that will not be reclassified to profit or loss 47.00 129.00
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 138.00 383.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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