Integrated Filing — IndAS



General information about company

Scrip Code 500133
NSE Symbol ESABINDIA
MSEI Symbol NOTLISTED
ISIN INE284A01012
Name of company ESAB 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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-12-2025
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 Standalone
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 Fabrication Technology
Start date and time of board meeting 10-02-2026   20:20:00
End date and time of board meeting 10-02-2026   21:00:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone Standalone
1 Income
Revenue from operations 37,883.00 1,11,240.00
Other income 107.00 429.00
Total income 37,990.00 1,11,669.00
2 Expenses
(a) Cost of materials consumed 15,869.00 46,545.00
(b) Purchases of stock-in-trade 5,085.00 17,636.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 487.00 269.00
(d) Employee benefit expense 3,531.00 10,321.00
(e) Finance costs 63.00 169.00
(f) Depreciation, depletion and amortisation expense 432.00 1,263.00
(f) Other Expenses
1 Other Expenses 5,340.00 15,761.00
Total other expenses 5,340.00 15,761.00
Total expenses 30,807.00 91,964.00
3 Total profit before exceptional items and tax 7,183.00 19,705.00
4 Exceptional items (1,365.00) 1,726.00
5 Total profit before tax 5,818.00 21,431.00
6 Tax expense
7 Current tax 1,834.00 4,430.00
8 Deferred tax (316.00) 687.00
9 Total tax expenses 1,518.00 5,117.00
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 4,300.00 16,314.00
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 4,300.00 16,314.00
17 Other comprehensive income net of taxes (22.00) (31.00)
18 Total Comprehensive Income for the period 4,278.00 16,283.00
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 1,539.00 1,539.00
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 27.94 106.01
Diluted earnings (loss) per share from continuing operations 27.94 106.01
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 27.94 106.01
Diluted earnings (loss) per share from continuing and discontinued operations 27.94 106.01
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) Notes to the statement of Unaudited Financial Results for the quarter and nine months ended December 31 2025 1 The Unaudited financial results of ESAB India Limited the Company for the quarter and nine months ended December 31 2025 are prepared in accordance with the Indian Accounting Standards 34 Interim Financial Reporting Ind AS 34 notified under section 133 of the Companies Act 2013 and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended 2 The above Unaudited financial results for the quarter and nine months ended December 31 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on Feburary 10 2026 The Unaudited financial results were subject to limited review by statutory auditors of the company and have issued an unmodified review report on these results 3 Based on a detailed evaluation of key financial parameters by the Chief Operating Decision Maker CODM in accordance with the INDAS 108 Operating Segments the Company determines that it operates in only one segment i e Fabrication Technology 4 The final dividend of Rs 42 per equity share of Rs 10 each for the financial year 2024 25 was paid on September 10 2025 with the approval of the shareholders at the Annual General Meeting held on August 14 2025 5 The first interim dividend of Rs 25 per equity share of Rs 10 each for the financial year 2025 26 was paid on December 8 2025 with the approval of the Board of Directors at their meeting held on November 10 2025 6 The Company declared second interim dividend of Rs 25 per equity share of Rs 10 each pursuant to the approval of the Board of Directors at their meeting held on February 10 2026 for the financial year 2025 26 7 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 has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost by Rs 1365 lakhs Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature the Company has presented this incremental amount as Exceptional Item in the financial results for the quarter and nine months ended December 31 2025 The Company continues to monitor the finalisation of Central State Rules and Government clarifications on other aspects of the Labour Codes and would provide appropriate accounting treatment on the basis of such developments as needed 8 During the quarter ended September 30 2025 the Company has received the entire proceeds towards the land held for sale at Khardah West Bengal and the Company has contractually fulfilled its obligations in relation to the said land and consequently has formally ceded control and possession in favour of the developer The Audit Committee and Board at their meetings held on November 10 2025 have reviewed the above developments and approved the change in classification of the said asset from held for sale until quarter ended June 30 2025 to asset disposed during the quarter ended September 30 2025 and accordingly disclosed the gain on derecognition of the asset under exceptional items in the financial results for the quarter ended September 30 2025 9 The results would be uploaded and available for viewing on the Company s website www esabindia com and on the website of the Stock Exchanges BSE Limited and National Stock Exchange of India Limited February 10 2026 For ESAB India Limited Chennai Rohit Gambhir Managing Director



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 Standalone Standalone
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 Standalone Standalone
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 30.00 42.00
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 (8.00) (11.00)
5 Total Other comprehensive income (22.00) (31.00)