Integrated Filing — IndAS



General information about company

Scrip Code 543482
NSE Symbol EUREKAFORB
MSEI Symbol NOTLISTED
ISIN INE0KCE01017
Name of company Eureka Forbes 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 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 Health, Hygiene & Safety products and its services
Start date and time of board meeting 04-02-2026   11:37:00
End date and time of board meeting 04-02-2026   12:10:00
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 64,539.58 2,02,534.46
Other income 541.96 1,883.69
Total income 65,081.54 2,04,418.15
2 Expenses
(a) Cost of materials consumed 28,699.34 93,601.06
(b) Purchases of stock-in-trade 3,536.68 7,415.42
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,192.39) (18,617.34)
(d) Employee benefit expense 8,482.44 25,864.59
(e) Finance costs 273.79 598.36
(f) Depreciation, depletion and amortisation expense 1,713.49 4,941.77
(f) Other Expenses
1 Service charges 8,017.28 24,522.53
2 Other Expenses 16,137.71 46,974.53
Total other expenses 24,154.99 71,497.06
Total expenses 59,668.34 1,85,300.92
3 Total profit before exceptional items and tax 5,413.20 19,117.23
4 Exceptional items (4,044.18) (4,044.18)
5 Total profit before tax 1,369.02 15,073.05
6 Tax expense
7 Current tax 347.61 4,057.99
8 Deferred tax 23.53 (144.48)
9 Total tax expenses 371.14 3,913.51
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 997.88 11,159.54
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 0.00 0.00
16 Total profit (loss) for period 997.88 11,159.54
17 Other comprehensive income net of taxes 286.05 154.72
18 Total Comprehensive Income for the period 1,283.93 11,314.26
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,002.29 11,159.80
Total profit or loss, attributable to non-controlling interests (4.41) (0.26)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,288.34 11,314.52
Total comprehensive income for the period attributable to owners of parent non-controlling interests (4.41) (0.26)
21 Details of equity share capital
Paid-up equity share capital 19,349.18 19,349.18
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 0.52 5.74
Diluted earnings (loss) per share from continuing operations 0.52 5.74
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 0.52 5.74
Diluted earnings (loss) per share from continuing and discontinued operations 0.52 5.74
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) Notes: 1. The above Consolidated Financial Results (the Results) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on February 04, 2026. The Consolidated financial results for the quarter and nine months ended December 31, 2025 have been subjected to limited review. 2. The above results of Eureka Forbes Limited (the Parent/ the Company) and its subsidiaries (the Parent and its subsidiaries together referred to as the Group) have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India and in compliance with Regulations 33 of the Listing Regulations. 3. The Group is primarily engaged in the business of Health, Hygiene products and its Services. Information reported to and evaluated regularly by chief operating decision maker for the purpose of resource allocation and assessing performance focuses on the business as a whole. Accordingly there is no other separate segment as per Indian Accounting Standard 108 Operating Segments. 4a) Exceptional income for the year ended March 31, 2025 pertains to full and final claim settlement amount received of Rs. 1,301.12 lakhs against the fire incident at Delhi warehouse location in March 2024 resulting in damages to inventory including raw materials, components, and finished goods. Out of the total sum received, the Company had received an amount of Rs. 300.00 lakhs in the quarter ended September 30, 2024 and an amount of Rs. 1,001.12 lakhs in the quarter ended March 31, 2025. 4b) Exceptional expense for the quarter and year ended March 31, 2025 of Rs. 883.43 lakhs charged to Statement of Profit & Loss, on account of phasing out of certain product category and models including its components, due to change in economic conditions and technological obsolescence. 4c) On November 21, 2025, the Government of India notified the four Labour Codes - 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 (collectively new Labour Codes) - consolidating 29 existing labour laws. In accordance with the new Labour Codes, the Company has currently estimated the incremental impact on retiral benefits to be Rs. 4,044.18 lakhs. Considering material regulatory-driven and non-recurring nature of this impact, this has been presented under Exceptional Items in the financial results. The Company continues to monitor developments on the Rules to be notified by regulatory authorities, including clarifications/additional guidance from authorities and will continue to assess the accounting implications, basis such developments/guidance. 5. The employee benefit expense for nine months ended December, 2025 includes charge towards equity-settled share-based payment transactions in terms of Ind AS 102 - Share-based Payment amounting to Rs. 1,712.40 lakhs. 6. The Board of Directors in its meeting dated August 08, 2023 have subject to applicable regulatory and other approvals provided its consent for closure of Euro Forbes Limited, Dubai (Subsidiary of parent company). 7. Forbes Lux FZE, Dubai (Wholly owned Subsidiary of Euro Forbes Limited) has been liquidated pursuant to the letter received from the JAFZA authority dated November13, 2025.



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
1 Items that will not be reclassified to statement of profit and loss 394.16 163.26
Total Amount of items that will not be reclassified to profit and loss 394.16 163.26
2 Income tax relating to items that will not be reclassified to profit or loss 99.22 41.13
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 8.89 (32.59)
5 Total Other comprehensive income 286.05 154.72





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 M/s. Deloitte Haskins & Sells LLP Yes 31-07-2027