Integrated Filing — IndAS



General information about company

Scrip Code 531508
NSE Symbol EVEREADY
MSEI Symbol NOTLISTED
ISIN INE128A01029
Name of company EVEREADY INDUSTRIES 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-01-2026
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 Consumer goods
Start date and time of board meeting 05-02-2026   14:30:00
End date and time of board meeting 05-02-2026   16:30:00
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 36,724.00 1,12,816.00
Other income 37.00 307.00
Total income 36,761.00 1,13,123.00
2 Expenses
(a) Cost of materials consumed 14,114.00 41,074.00
(b) Purchases of stock-in-trade 5,897.00 21,258.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,355.00 1,573.00
(d) Employee benefit expense 4,498.00 13,624.00
(e) Finance costs 476.00 1,535.00
(f) Depreciation, depletion and amortisation expense 701.00 2,133.00
(f) Other Expenses
1 Other expenses 7,561.00 21,710.00
Total other expenses 7,561.00 21,710.00
Total expenses 34,602.00 1,02,907.00
3 Total profit before exceptional items and tax 2,159.00 10,216.00
4 Exceptional items (938.00) (5,413.00)
5 Total profit before tax 1,221.00 4,803.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 476.00 1,826.00
9 Total tax expenses 476.00 1,826.00
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 745.00 2,977.00
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 745.00 2,977.00
17 Other comprehensive income net of taxes 14.00 37.00
18 Total Comprehensive Income for the period 759.00 3,014.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 745.00 2,977.00
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 759.00 3,014.00
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 3,634.00 3,634.00
Face value of equity share capital 5 5
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 1.02 4.1
Diluted earnings (loss) per share from continuing operations 1.02 4.1
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 1.02 4.1
Diluted earnings (loss) per share from continuing and discontinued operations 1.02 4.1
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 above results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on February 05 2026 and subjected to a limited review by the Statutory Auditors of the Company 2 The consolidated results of the Group include the results of the Parent Company and its subsidiaries Greendale India Limited and Everspark Hong Kong Private Limited 3 The consolidated results have been prepared in accordance with the principles and procedures as set out in the Ind AS 110 Consolidated Financial Statements 4 The group is engaged in the business of marketing of dry cell batteries rechargeable batteries flashlights and lighting products which come under a single business segment known as Consumer Goods 5 The Competition Commission of India CCI issued an Order dated April 19 2018 concerning contravention of the Competition Act 2002 the Act and imposed a penalty of Rs 171.55 Crore on the Holding Company On the Holding Companys appeal against the CCIs said Order the National Company Law Appellate Tribunal NCLAT has granted stay on the said penalty subject to deposit of 10 percent of the penalty amount with the Registry of the NCLAT which has since been deposited The Holding Company has received legal advice that owing to the uncertainty of the future outcome of the litigation the amount of penalty that would be finally imposed on the Holding Company cannot be reliably estimated at this stage and hence no provision is deemed required to be made 6 Exceptional item included in result are as below 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 consolidating 29 existing labour laws The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations The Group has assessed the implications of these Labour Codes on its employee benefit obligations Based on an actuarial valuation in accordance with Ind AS 19 Employee Benefits the Group has recognised an incremental liability of Rs 9.38 Crores in respect of its own employees as at December 31 2025 The Group is currently assessing the impact of the new Labour Codes on other aspects including the contract workforce and other employee related obligations. However management is of the view that impact if any is unlikely to be material. Pending finalisation of definitive guidance from regulators and enactment of Central State Rules the Group will monitor developments closely and provide further disclosures and accounting adjustments as required under applicable Ind AS and other regulatory requirements. Non recurring ex gratia payment to workmen on separation amounting to Rs 29.75 crore Rs 7.07 crore in Q1 FY26 and Rs 22.68 crore in Q2 FY26 recognized by the Parent Company. During the quarter ended September 30 2025 the Parent Company had entered into a settlement agreement in respect of an arbitration proceeding with the claimant. Upon receipt of arbitration award the Parent Company recognized a settlement payment of Rs 15.00 crore as an exceptional item in the consolidated financial statements. Consequently the corresponding loan receivables and recoverables having a carrying value of Nil which had been fully provided written off in the financial year 2020-21 were derecognized upon assignment and transfer to the claimant. The related tax effects were also accounted for in consolidated financial statements. The Income Tax Act 2025 introduced on February 1 2026 is a non adjusting event for the period ended December 31 2025 as it was not enacted or substantively enacted by the reporting date. The Group is currently evaluating the detailed provisions of the new Act to determine the optimal tax regime. Consequently any potential impact of re-measurement of Deferred Tax Assets Liabilities or adjustments to Minimum Alternate Tax MAT credits will be assessed and recognized once the evaluation is concluded



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 Remeasurement gain/(loss) on defined benefit plans 10.00 10.00
Total Amount of items that will not be reclassified to profit and loss 10.00 10.00
2 Income tax relating to items that will not be reclassified to profit or loss 4.00 4.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign companies 8.00 31.00
Total Amount of items that will be reclassified to profit and loss 8.00 31.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 14.00 37.00