Integrated Filing — IndAS



General information about company

Scrip Code 530365
NSE Symbol ORIENTBELL
MSEI Symbol NA
ISIN INE607D01018
Name of company Orient Bell Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 27-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
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 Single segment
Description of single segment Ceramic Tiles and Allied Products
Start date and time of board meeting 27-01-2026   11:25:00
End date and time of board meeting 27-01-2026   13:35:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 16,881.48 47,681.08
Other income 51.60 164.41
Total income 16,933.08 47,845.49
2 Expenses
(a) Cost of materials consumed 2,357.03 7,643.00
(b) Purchases of stock-in-trade 5,105.52 13,794.84
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 265.21 (1,177.58)
(d) Employee benefit expense 2,516.76 7,652.74
(e) Finance costs 94.11 295.10
(f) Depreciation, depletion and amortisation expense 536.47 1,613.63
(f) Other Expenses
1 Power & Fuel Charges 3,079.98 9,599.67
2 Packing Material Consumed 424.20 1,389.48
3 Stores & Spares consumed 348.45 1,098.46
4 Advertisement and Sales Promotion 621.66 1,855.42
5 Repair and Maintenance other 94.89 291.75
6 Repair and Maintenance byuliding and Machinery 78.30 216.50
7 Travelling & Conveyance 284.40 784.25
8 Freight & Forwarding Charges 121.15 423.71
9 Hire Charges 119.79 346.30
10 Other 438.17 1,312.26
Total other expenses 5,610.99 17,317.80
Total expenses 16,486.09 47,139.53
3 Total profit before exceptional items and tax 446.99 705.96
4 Exceptional items 0.00 0.00
5 Total profit before tax 446.99 705.96
6 Tax expense
7 Current tax 128.72 165.32
8 Deferred tax 3.81 14.02
9 Total tax expenses 132.53 179.34
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 314.46 526.62
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 24.82 93.79
16 Total profit (loss) for period 339.28 620.41
17 Other comprehensive income net of taxes 6.85 20.56
18 Total Comprehensive Income for the period 346.13 640.97
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 1,471.00 1,471.00
Face value of equity share capital 10 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 2.31 4.23
Diluted earnings (loss) per share from continuing operations 2.3 4.21
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.31 4.23
Diluted earnings (loss) per share from continuing and discontinued operations 2.3 4.21
24 Debt equity ratio 0 0
25 Debt service coverage ratio 5.5500 3.2900
26 Interest service coverage ratio 9.8900 8.1800
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 These standalone and consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (as amended) ['Ind AS'] prescribed under section 133 of the Companies Act, 2013 read with relevant rules, issued thereunder, and other recognised accounting practices and policies and in terms of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended)['Listing Regulations'].These standalone and consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (as amended) ['Ind AS'] prescribed under section 133 of the Companies Act, 2013 read with relevant rules, issued thereunder, and other recognised accounting practices and policies and in terms of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended)['Listing Regulations']. 2 The above standalone and consolidated financial results have been reviewed by Audit Committee and thereafter approved and taken on record by the Board of Directors in its meeting held on January 27, 2026. The Statutory auditor has expressed an unmodified audit opinion on these standalone and consolidated financial statements. 3 The business activity of the Company falls within a single primary business segment viz. 'Ceramic Tiles and Allied Products' and hence there is no other reportable segment as per Ind AS 108 Operating Segments''. 4 The figures for corresponding previous period have been re-grouped/re-classified wherever necessary to make them comparable with the current period figures. 5 On November 21, 2025, the Government of India notified provisions of the Code on wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the occupational Safety, Health and Working Conditions Code, 2020, (‘Labour Codes’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. The company is in the process of evaluating the financial impact of above amendments. Based on the initial assessment, considering the current salary structure of the company and consistent with the guidance issued by the Institute of Chartered Accountants of India, management is of the view that said change is unlikely to have a material impact. Further, the Central and State Governments are yet to notify the Rules on various aspects of the Labour Codes. Upon notification of the same, the Company will evaluate the overall impact, if any, on the measurement of employee benefits and will provide appropriate accounting treatment accordingly.Hence, no provision has been made during the current quarter towards any potential increase in Gratuity and Leave Encashment liability, if any. 6 The unaudited results of the company for the quarter and nine months ended December 31, 2025 are also available on the Company's website (www.orientbell.com) and on the website of BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com).



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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)
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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
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 (9.16) (27.48)
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 2.31 6.92
5 Total Other comprehensive income 6.85 20.56





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 S R DINODIA & CO LLP Yes 30-09-2028