Integrated Filing — IndAS



General information about company

Scrip Code 522113
NSE Symbol TIMKEN
MSEI Symbol NOTLISTED
ISIN INE325A01013
Name of company TIMKEN INDIA 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 13-01-2026
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 Bearings and allied goods
Start date and time of board meeting 04-02-2026   18:00:00
End date and time of board meeting 04-02-2026   19:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-10-2025 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 77,966.90 2,38,820.30
Other income 715.30 2,924.50
Total income 78,682.20 2,41,744.80
2 Expenses
(a) Cost of materials consumed 28,785.60 80,734.60
(b) Purchases of stock-in-trade 32,152.20 81,601.40
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (10,989.50) (15,014.10)
(d) Employee benefit expense 4,922.00 13,751.10
(e) Finance costs 79.70 277.20
(f) Depreciation, depletion and amortisation expense 2,888.50 7,644.50
(f) Other Expenses
1 Other Expenses 13,019.30 38,689.50
Total other expenses 13,019.30 38,689.50
Total expenses 70,857.80 2,07,684.20
3 Total profit before exceptional items and tax 7,824.40 34,060.60
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,824.40 34,060.60
6 Tax expense
7 Current tax 2,151.90 7,265.60
8 Deferred tax 216.90 1,136.80
9 Total tax expenses 2,368.80 8,402.40
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 5,455.60 25,658.20
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 5,455.60 25,658.20
17 Other comprehensive income net of taxes (56.40) (48.00)
18 Total Comprehensive Income for the period 5,399.20 25,610.20
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 7,521.90 7,521.90
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 7.25 34.11
Diluted earnings (loss) per share from continuing operations 7.25 34.11
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 7.25 34.11
Diluted earnings (loss) per share from continuing and discontinued operations 7.25 34.11
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) 1.The Statement of unaudited consolidated financial results ('the Statement') of Timken India Limited ('the Company') for the quarter and nine months ended December 31, 2025 has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 04, 2026. The Statement has been subjected to limited review by Deloitte Haskins & Sells LLP, the statutory auditor of the Company. The report of the statutory auditor is unmodified. 2.The Company has only one reportable primary segment, viz. 'Bearings and allied goods & services'. Accordingly, no separate disclosure of segment information has been made. 3.These unaudited consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder ('IND AS') and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI). 4.On November 21, 2025, the Government of India notified four Labour Codes effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss and this approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The implementation of the Labour Codes has resulted in an increase of Rs 47.41 million in the provision for defined benefit obligation, which has been recognised as an employee benefit expense in the current reporting period. The Company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes and will incorporate appropriate accounting treatment based on these developments as required. 5.The Company acquired 100% equity shares of Timken GGB Technology Private Limited (GGB) from Timken Europe B.V., Netherlands and The Timken Company, USA through execution of a Share Purchase Agreement dated November 21, 2025 for a consideration of Rs. 1,288 Million. The total consideration was paid on December 01, 2025. Consequently, GGB has become a wholly owned subsidiary of the Company. The transaction being a Common control business combination as defined under Ind AS -103 - Business Combinations, accounting has been carried out from the first day of the preceeding period i.e. April 1, 2024 and under the pooling of interest method, as prescribed Appendix C of Ind As 103. Accordingly, assests, liablities, income and expense of GGB have been accounted in the consolidated books of account at their carrying amounts. The comparative financial results for thr quarter and nine months ended December 31, 2024, quarter ended September 30, 2025 and the year ended March 31, 2025 are presented solely based on the information complied by the management and have not been reviewd by the statutory auditor except to the extent it relates to the Parent and adjustments made to the financial information of the Subsidiary to comply with Indian Accounting Standards. The financials statements of the subsidairy for the year ended March 31, 2025 considered for consolidation, were audited by the another auditor who expressed an unmodified opinion vide their report dated September 19, 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 Re-measurement gains/(losses) on defined benefit plans (75.40) (64.10)
Total Amount of items that will not be reclassified to profit and loss (75.40) (64.10)
2 Income tax relating to items that will not be reclassified to profit or loss (19.00) (16.10)
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 (56.40) (48.00)