Integrated Filing — IndAS
General information about company
| Scrip Code |
500550 |
| NSE Symbol |
SIEMENS |
| MSEI Symbol |
NA |
| ISIN |
INE003A01024 |
| Name of company |
SIEMENS LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-10-2024 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
11-11-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth 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 |
14-11-2025 13:48:00 |
| End date and time of board meeting |
14-11-2025 15:55:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
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 |
01-10-2024 |
| 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 |
5,17,120.00 |
17,36,420.00 |
|
Other income |
12,240.00 |
57,030.00 |
|
Total income |
5,29,360.00 |
17,93,450.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,97,060.00 |
6,91,550.00 |
| (b) |
Purchases of stock-in-trade |
1,16,960.00 |
4,01,690.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
15,590.00 |
5,090.00 |
| (d) |
Employee benefit expense |
44,500.00 |
1,69,240.00 |
| (e) |
Finance costs |
450.00 |
1,510.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
7,160.00 |
28,030.00 |
| (f) |
Other Expenses |
| 1 |
Project bought outs and other direct costs |
35,670.00 |
1,08,610.00 |
| 2 |
Other expenses, net |
45,630.00 |
1,59,540.00 |
|
Total other expenses |
81,300.00 |
2,68,150.00 |
|
Total expenses |
4,63,020.00 |
15,65,260.00 |
| 3 |
Total profit before exceptional items and tax |
66,340.00 |
2,28,190.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
66,340.00 |
2,28,190.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
17,570.00 |
60,560.00 |
| 8 |
Deferred tax |
230.00 |
(1,250.00) |
| 9 |
Total tax expenses |
17,800.00 |
59,310.00 |
| 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 |
48,540.00 |
1,68,880.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
55,850.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
14,140.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
41,710.00 |
| 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 |
48,540.00 |
2,10,590.00 |
| 17 |
Other comprehensive income net of taxes |
2,780.00 |
1,420.00 |
| 18 |
Total Comprehensive Income for the period |
51,320.00 |
2,12,010.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
48,490.00 |
2,10,420.00 |
|
Total profit or loss, attributable to non-controlling interests |
50.00 |
170.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,780.00 |
1,420.00 |
|
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 |
7,120.00 |
7,120.00 |
|
Face value of equity share capital |
2 |
2 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
0.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
13.63 |
47.42 |
|
Diluted earnings (loss) per share from continuing operations |
13.63 |
47.42 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
11.72 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
11.72 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
13.63 |
59.14 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
13.63 |
59.14 |
| 24 |
Debt equity ratio |
0.00 |
0.00 |
| 25 |
Debt service coverage ratio |
0.00 |
0.00 |
| 26 |
Interest service coverage ratio |
0.00 |
0.00 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-10-2024 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
93,050.00 |
|
Capital work-in-progress |
20,580.00 |
|
Investment property |
6,220.00 |
|
Goodwill |
1,25,760.00 |
|
Other intangible assets |
38,860.00 |
|
Intangible assets under development |
190.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
140.00 |
|
Trade receivables, non-current |
1,740.00 |
|
Loans, non-current |
26,300.00 |
|
Other non-current financial assets |
3,500.00 |
|
Total non-current financial assets |
31,680.00 |
|
Deferred tax assets (net) |
24,900.00 |
|
Other non-current assets |
1,23,210.00 |
|
Total non-current assets |
4,64,450.00 |
| 2 |
Current assets |
|
|
Inventories |
1,99,640.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
2,98,230.00 |
|
Cash and cash equivalents |
2,15,040.00 |
|
Bank balance other than cash and cash equivalents |
4,52,420.00 |
|
Loans, current |
48,790.00 |
|
Other current financial assets |
31,120.00 |
|
Total current financial assets |
10,45,600.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
2,89,230.00 |
|
Total current assets |
15,34,470.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
19,98,920.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
7,120.00 |
|
Other equity |
13,15,640.00 |
|
Total equity attributable to owners of parent |
13,22,760.00 |
|
Non controlling interest |
1,050.00 |
|
Total equity |
13,23,810.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
0.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
20.00 |
|
Total Trade payable |
20.00 |
|
Other non-current financial liabilities |
20,770.00 |
|
Total non-current financial liabilities |
20,790.00 |
|
Provisions, non-current |
41,900.00 |
|
Deferred tax liabilities (net) |
9,200.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
0.00 |
|
Total non-current liabilities |
71,890.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
0.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
36,840.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
3,36,630.00 |
|
Total Trade payable |
3,73,470.00 |
|
Other current financial liabilities |
76,620.00 |
|
Total current financial liabilities |
4,50,090.00 |
|
Other current liabilities |
90,850.00 |
|
Provisions, current |
56,030.00 |
|
Current tax liabilities (Net) |
6,250.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
6,03,220.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
6,75,110.00 |
|
Total equity and liabilites |
19,98,920.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-10-2024 |
| 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 |
Smart Infrastructure |
2,72,470.00 |
9,33,040.00 |
| 2 |
Mobility |
1,13,520.00 |
3,32,980.00 |
| 3 |
Digital Industries |
1,06,550.00 |
3,79,650.00 |
| 4 |
Low Voltage Motors* |
27,310.00 |
97,960.00 |
| 5 |
Others |
5,630.00 |
17,210.00 |
|
Total Segment Revenue |
5,25,480.00 |
17,60,840.00 |
|
Less: Inter segment revenue |
8,360.00 |
24,420.00 |
|
Revenue from operations |
5,17,120.00 |
17,36,420.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Smart Infrastructure |
35,570.00 |
1,25,460.00 |
| 2 |
Mobility |
12,640.00 |
25,540.00 |
| 3 |
Digital Industries |
7,510.00 |
26,910.00 |
| 4 |
Low Voltage Motors* |
480.00 |
3,540.00 |
| 5 |
Others |
360.00 |
1,330.00 |
|
Total Profit before tax |
56,560.00 |
1,82,780.00 |
|
i. Finance cost |
450.00 |
1,510.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(10,230.00) |
(46,920.00) |
|
Profit before tax |
66,340.00 |
2,28,190.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Smart Infrastructure |
6,67,200.00 |
6,67,200.00 |
| 2 |
Mobility |
3,37,920.00 |
3,37,920.00 |
| 3 |
Digital Industries |
1,18,640.00 |
1,18,640.00 |
| 4 |
Low Voltage Motors* |
21,510.00 |
21,510.00 |
| 5 |
Others |
19,300.00 |
19,300.00 |
|
Total Segment Asset |
11,64,570.00 |
11,64,570.00 |
|
Un-allocable Assets |
8,34,350.00 |
8,34,350.00 |
|
Net Segment Asset |
19,98,920.00 |
19,98,920.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Smart Infrastructure |
2,91,840.00 |
2,91,840.00 |
| 2 |
Mobility |
1,58,010.00 |
1,58,010.00 |
| 3 |
Digital Industries |
77,680.00 |
77,680.00 |
| 4 |
Low Voltage Motors* |
34,850.00 |
34,850.00 |
| 5 |
Others |
12,970.00 |
12,970.00 |
|
Total Segment Liabilities |
5,75,350.00 |
5,75,350.00 |
|
Un-allocable Liabilities |
99,760.00 |
99,760.00 |
|
Net Segment Liabilities |
6,75,110.00 |
6,75,110.00 |
|
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 |
01-10-2024 |
| 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 |
Re-measurement gains / (losses) on defined benefit plans, net from continuing operations |
415000000 |
276000000 |
| 2 |
Re-measurement gains / (losses) on defined benefit plans, net from discontinued operations |
0 |
-50000000 |
|
Total Amount of items that will not be reclassified to profit and loss |
4,150.00 |
2,260.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
1,040.00 |
560.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Re-measurement gains / (losses) on defined benefit plans, net from continuing operations |
-45000000 |
-296000000 |
| 2 |
Re-measurement gains / (losses) on defined benefit plans, net from discontinued operations |
0 |
258000000 |
|
Total Amount of items that will be reclassified to profit and loss |
(450.00) |
(380.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(120.00) |
(100.00) |
| 5 |
Total Other comprehensive income |
2,780.00 |
1,420.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-10-2024 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
2,28,190.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,120.00 |
|
Adjustments for decrease (increase) in inventories |
(18,040.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(1,77,080.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
55,330.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
29,500.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(6,570.00) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
5,280.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
53,910.00 |
|
Adjustments for share-based payments |
4,600.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
55,850.00 |
|
Other adjustments for non-cash items |
3,400.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(99,520.00) |
|
Net cash flows from (used in)
operations |
1,28,670.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
91,200.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
37,470.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
770.00 |
|
Purchase of property, plant and equipment |
38,040.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
84,200.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
55,200.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
57,630.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
3,20,690.00 |
|
Net cash flows from (used in)
investing activities |
3,12,050.00 |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
10,720.00 |
|
Dividends paid |
42,780.00 |
|
Interest paid |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(2,65,060.00) |
|
Net cash flows from (used in)
financing activities |
(3,18,560.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
30,960.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
30,960.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
0.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
30,960.00 |