Integrated Filing — IndAS



General information about company

Scrip Code 500520
NSE Symbol M&M
MSEI Symbol NOTLISTED
ISIN INE101A01026
Name of company Mahindra and Mahindra 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-12-2025
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 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 Multi segment
Description of single segment
Start date and time of board meeting 11-02-2026   09:50:00
End date and time of board meeting 11-02-2026   11:34:00
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 52,09,975.00 1,43,66,364.00
Other income 85,852.00 2,45,095.00
Total income 52,95,827.00 1,46,11,459.00
2 Expenses
(a) Cost of materials consumed 27,81,619.00 82,41,348.00
(b) Purchases of stock-in-trade 2,22,263.00 6,33,403.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,10,778.00 (15,653.00)
(d) Employee benefit expense 3,33,588.00 9,49,239.00
(e) Finance costs 2,40,530.00 7,18,352.00
(f) Depreciation, depletion and amortisation expense 2,16,289.00 5,37,934.00
(f) Other Expenses
1 Loss from investments related to subsidiaries, associates and joint ventures 5,384.00 17,835.00
2 Other expenses 6,45,689.00 18,13,849.00
Total other expenses 6,51,073.00 18,31,684.00
Total expenses 46,56,140.00 1,28,96,307.00
3 Total profit before exceptional items and tax 6,39,687.00 17,15,152.00
4 Exceptional items (29,294.00) (29,294.00)
5 Total profit before tax 6,10,393.00 16,85,858.00
6 Tax expense
7 Current tax 1,63,038.00 4,96,524.00
8 Deferred tax (8,323.00) (5,638.00)
9 Total tax expenses 1,54,715.00 4,90,886.00
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 4,55,678.00 11,94,972.00
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 46,469.00 1,41,208.00
16 Total profit (loss) for period 5,02,147.00 13,36,180.00
17 Other comprehensive income net of taxes 13,109.00 37,732.00
18 Total Comprehensive Income for the period 5,15,256.00 13,73,912.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,67,464.00 12,43,128.00
Total profit or loss, attributable to non-controlling interests 34,683.00 93,052.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,80,575.00 12,77,957.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 34,681.00 95,955.00
21 Details of equity share capital
Paid-up equity share capital 55,864.00 55,864.00
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 41.85 111.32
Diluted earnings (loss) per share from continuing operations 41.69 110.69
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 41.85 111.32
Diluted earnings (loss) per share from continuing and discontinued operations 41.69 110.69
24 Debt equity ratio 5.00 5.00
25 Debt service coverage ratio 605.00 1248.00
26 Interest service coverage ratio 3813.00 3534.00
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. Notes to the financial results: Please refer pdf file. 2.'Revenue from Operations' disclosed above inlcudes 'Revenue from Operations' and 'Income from investments related to subsidiaries, associates and joint ventures'. Quarter ended (01.10.2025 to 31.12.2025) : Rs.52,099.75 crores Revenue from Operations : Rs. 51,579.95 crores Income from investments related to subsidiaries, associates and joint ventures : Rs. 519.80 crores Nine months ended (01.04.2025 to 31.12.2025) : Rs.1,43,663.64 crores Revenue from Operations : Rs. 1,42,901.23 crores Income from investments related to subsidiaries, associates and joint ventures : Rs. 762.41 crores



Remarks

Debt equity ratio
Debt service coverage ratio Debt Service Coverage Ratio is as below- Debt Service Coverage ratio (percentage) Quarter ended (01.10.2025 to 31.12.2025): 605 % Nine months ended (01.04.2025 to 31.12.2025): 1248 % In the Consolidated results published, the debt service coverage ratio is expressed as a multiple (times), and not as a percentage. Debt debt service coverage ratio (times) is as below- Quarter ended (01.10.2025 to 31.12.2025): 6.05 Nine months ended (01.04.2025 to 31.12.2025): 12.48
Interest service coverage ratio Interest Service Coverage Ratio is as below- Interest Service Coverage ratio (percentage) Quarter ended (01.10.2025 to 31.12.2025): 3813% Nine months ended (01.04.2025 to 31.12.2025): 3534% In the Consolidated results published, the interest service coverage ratio is expressed as a multiple (times), and not as a percentage. Interest service coverage ratio (times) is as below- Quarter ended (01.10.2025 to 31.12.2025): 38.13 Nine months ended (01.04.2025 to 31.12.2025): 35.34


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)
1 Automotive 30,37,037.00 83,53,995.00
2 Farm Equipment 11,50,069.00 32,54,629.00
3 Financial Services 5,43,515.00 15,42,403.00
4 Industrial Businesses and Consumer Services 6,20,062.00 16,13,375.00
Total Segment Revenue 53,50,683.00 1,47,64,402.00
Less: Inter segment revenue 1,40,708.00 3,98,038.00
Revenue from operations 52,09,975.00 1,43,66,364.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automotive 2,60,731.00 7,20,731.00
2 Farm Equipment 1,25,874.00 4,49,756.00
3 Financial Services 1,09,379.00 2,52,919.00
4 Industrial Businesses and Consumer Services 1,19,489.00 2,70,298.00
Total Profit before tax 6,15,473.00 16,93,704.00
i. Finance cost 17,298.00 48,054.00
ii. Other Unallocable Expenditure net off Unallocable income (58,687.00) (1,81,416.00)
Profit before tax 6,56,862.00 18,27,066.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automotive 53,83,246.00 53,83,246.00
2 Farm Equipment 16,84,244.00 16,84,244.00
3 Financial Services 1,49,95,216.00 1,49,95,216.00
4 Industrial Businesses and Consumer Services 42,18,209.00 42,18,209.00
Total Segment Asset 2,62,80,915.00 2,62,80,915.00
Un-allocable Assets 36,58,403.00 36,58,403.00
Net Segment Asset 2,99,39,318.00 2,99,39,318.00
4 Segment Liabilities
Segment Liabilities
1 Automotive 31,35,305.00 31,35,305.00
2 Farm Equipment 9,78,475.00 9,78,475.00
3 Financial Services 1,26,24,094.00 1,26,24,094.00
4 Industrial Businesses and Consumer Services 18,28,014.00 18,28,014.00
Total Segment Liabilities 1,85,65,888.00 1,85,65,888.00
Un-allocable Liabilities 10,22,391.00 10,22,391.00
Net Segment Liabilities 1,95,88,279.00 1,95,88,279.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The reportable segments are as follows: a)Automotive: This segment comprises of sale of automobiles, two wheelers, spares, construction equipments and related services; b)Farm Equipment: This segment comprises of sale of tractors, implements, spares, powerol and related services; c)Financial Services: This segment comprises of offering financial products ranging from retail and other loans, SME finance, housing finance, mutual funds and life and non-life insurance broking services; d)'Industrial Businesses and Consumer Services' segment in consolidated results comprises of all other segments like IT services, Real Estate, Hospitality, Logistics, Steel trading and processing, Renewables, After-market, Defence, Agri, etc. that individually do not meet the reporting thresholds. In the consolidated results, the reportable segments also include investments in associates and joint ventures in respective businesses.



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 profit or loss (1,073.00) 1,195.00
Total Amount of items that will not be reclassified to profit and loss (1,073.00) 1,195.00
2 Income tax relating to items that will not be reclassified to profit or loss (201.00) (739.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 13,749.00 34,762.00
Total Amount of items that will be reclassified to profit and loss 13,749.00 34,762.00
4 Income tax relating to items that will be reclassified to profit or loss (232.00) (1,036.00)
5 Total Other comprehensive income 13,109.00 37,732.00





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 BSR & Co LLP. Yes 31-07-2028