Integrated Filing — IndAS



General information about company

Scrip Code 532768
NSE Symbol FIEMIND
MSEI Symbol NOTLISTED
ISIN INE737H01014
Name of company FIEM INDUSTRIES 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 03-02-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 11-02-2026   14:45:00
End date and time of board meeting 11-02-2026   16:05:00
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
NA



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 69,001.48 2,06,312.79
Other income 494.17 1,634.87
Total income 69,495.65 2,07,947.66
2 Expenses
(a) Cost of materials consumed 41,315.11 1,25,693.86
(b) Purchases of stock-in-trade 131.32 382.28
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (282.44) (774.69)
(d) Employee benefit expense 10,046.25 28,529.51
(e) Finance costs 37.15 111.27
(f) Depreciation, depletion and amortisation expense 1,800.74 5,433.86
(f) Other Expenses
1 Other Expenses 8,020.88 24,065.47
Total other expenses 8,020.88 24,065.47
Total expenses 61,069.01 1,83,441.56
3 Total profit before exceptional items and tax 8,426.64 24,506.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,426.64 24,506.10
6 Tax expense
7 Current tax 2,357.33 6,814.68
8 Deferred tax (276.11) (637.77)
9 Total tax expenses 2,081.22 6,176.91
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 6,345.42 18,329.19
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 6,345.42 18,329.19
17 Other comprehensive income net of taxes 56.29 (40.56)
18 Total Comprehensive Income for the period 6,401.71 18,288.63
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 2,631.97 2,631.97
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 24.11 69.64
Diluted earnings (loss) per share from continuing operations 24.11 69.64
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 24.11 69.64
Diluted earnings (loss) per share from continuing and discontinued operations 24.11 69.64
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 1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on February 11, 2026.The statutory Auditors of the company have carried out Limited Review of the above results. 2 These results have been prepared in accordance with the Companies ( Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. 3 Fire Incident at Tapukara Unit -Rajasthan (Unit-8)-Insurance Claim submission During the Previous quarter, a fire incident occurred in the afternoon of August 23, 2025 at Unit-8, located at Plot No. SP1-C, Industrial Area Tapukara, District Alwar-301707 (Rajasthan). There was no injury or loss of human life and the fire was primarily restricted to the first floor of the building. During the quarter ended September 30, 2025, the company has recognised the value of the affected assets as Insurance Claim receivable to the extent of the carrying value of inventories amounting to Rs 2105.71 Lakhs and property, plant and equipment etc. amounting to Rs 2761.73 Lakhs as the company maintains adequate insurance coverage of all assets on reinstatement basis with the insurer. An estimated claim of Rs. 82.30 Crores (on the reinstatement value basis) has been submitted on January 30,2026 to insurer. The final settlement remains subject to assessment by the insurer and any additional accounting impact will be recorded upon finalization of the claim. 4 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes). The Labour Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, has resulted in increase of Rs 451.95 lakhs in the provision of defined benefit obligations and has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. 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 Update on Fire incident and Insurance claim for Unit-7 As reported in earlier quarters, a fire incident occurred on June 13, 2023 at Unit-7, located at Plot No. 1915, Phase-V, Rai Industrial Estate, Sonipat-131029 (Haryana). The Company has completed reinstatement of all property, plant and equipment and the insurance assessment is under process. During FY 2024-25, the Company has already received Rs 50 Crore as adhoc/interim payment from the insurance company. During the year ended March 31, 2024, the company has recognised the value of the affected assets as Insurance Claim receivable to the extent of the carrying value of inventories amounting to Rs 2583.74 Lakhs and the carrying value of property, plant and equipment amounting to Rs 2552.72 Lakhs. The final entries will be recorded in the books of accounts upon finalization of the claim by the insurer. 7 Exceptional Income Last Year A claim of Rs.306.08 Lakhs was accepted along with interest and other expenses amounting to Rs.68.87 Lakhs, totalling Rs.374.95 Lakhs in favour of the Company vide Arbitration Order dated November 30, 2024. The arbitration pertained to a short insurance claim assessed by the insurer relating to a fire incident that occurred on January 25, 2018 in Unit-5, Hosur. 8 Provision for Taxation includes current tax expense and deferred tax expense. 9 Previous period’s figures have been regrouped/ rearranged wherever necessary, to make them comparable. 10 These results for the Quarter and Nine months ended December 31, 2025 are available on the website of the Company (www.fiemindustries.com) and website of the Stock Exchanges viz. BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com). By order of the Board For FIEM INDUSTRIES LIMITED J.K. Jain Chairman & Managing Director DIN-00013356 Place- Gurugram Date- February 11, 2026



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)
1 Automotive Segment 68,843.97 2,05,901.52
2 Others Segment 0.0015751 0.0041127
Total Segment Revenue 69,001.48 2,06,312.79
Less: Inter segment revenue 0.00 0.00
Revenue from operations 69,001.48 2,06,312.79
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automotive Segment 8,746.18 25,741.50
2 Others Segment (11.32) (27.45)
Total Profit before tax 8,734.86 25,714.05
i. Finance cost 37.15 111.27
ii. Other Unallocable Expenditure net off Unallocable income 271.07 1,096.68
Profit before tax 8,426.64 24,506.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automotive Segment 1,34,873.25 1,34,873.25
2 Others Segment 937.27 937.27
Total Segment Asset 1,35,810.52 1,35,810.52
Un-allocable Assets 24,320.72 24,320.72
Net Segment Asset 1,60,131.24 1,60,131.24
4 Segment Liabilities
Segment Liabilities
1 Automotive Segment 41,455.87 41,455.87
2 Others Segment 109.04 109.04
Total Segment Liabilities 41,564.91 41,564.91
Un-allocable Liabilities 4,624.64 4,624.64
Net Segment Liabilities 46,189.55 46,189.55
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 6 The Company is engaged in the business of manufacturing and supply of auto components comprising of automotive lighting and signaling equipments, rear view mirrors, plastic molded parts and sheet metal components for motorized vehicles, and LED luminaries for indoor and outdoor applications and integrated passenger information systems with LED Display etc. - As per Ind AS108 Operating Segment, the Company has identified two reportable segments, as described below : a) Automotive Segment comprising of automotive lighting and signaling equipment, rear view mirrors, plastic moulded and other automotive parts. b) Others Segment comprising of LED Luminaries i.e. indoor and outdoor lighting products, display panels and LED integrated Passenger Information Systems etc. STANDALONE SEGMENT WISE REVENUE, RESULTS AND CAPITAL EMPLOYED FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025 QUARTER ENDED NINE MONTHS ENDED YEAR ENDED 31.12.25 30.09.25 31.12.24 31.12.25 31.12.24 31.03.25 S. No. Particulars (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I Segment Revenue (Sales and Other operating income) a) Automotive Segment 68,843.97 71,407.06 59,175.24 205,901.52 177,873.71 241,622.46 b) Others Segment 157.51 71.85 131.79 411.27 438.90 597.56 Total 69,001.48 71,478.91 59,307.03 206,312.79 178,312.61 242,220.02 Less - Inter Segment Revenue - - - - - Total Income from Operations 69,001.48 71,478.91 59,307.03 206,312.79 178,312.61 242,220.02 II Segment Results (Profit/(Loss) before tax and interest from each Segment) a) Automotive Segment 8,746.18 8,791.41 7,097.88 25,741.50 21,764.10 30,086.45 b) Others Segment (11.32) (12.91) (11.90) (27.45) (32.16) (43.36) Total Segment Results 8,734.86 8,778.50 7,085.98 25,714.05 21,731.94 30,043.09 Less: i) Finance Costs 37.15 37.12 38.55 111.27 115.47 154.33 ii) Other Un-allocable Expenditure net off Un-allocable Income 271.07 236.54 553.72 1,096.68 1,687.35 2,373.40 Total Profit/(Loss) before tax from ordinary activities 8,426.64 8,504.84 6,493.71 24,506.10 19,929.12 27,515.36 III Segment Assets a) Automotive Segment 134,873.25 126,350.08 107,449.01 134,873.25 107,449.01 108,399.55 b) Others Segment 937.27 868.43 1,147.93 937.27 1,147.93 1,093.82 Unallocable Corporate Assets 24,320.72 28,846.03 23,828.65 24,320.72 23,828.65 32,324.22 Total Segment Assets 160,131.24 156,064.54 132,425.59 160,131.24 132,425.59 141,817.59 Segment Liabilities a) Automotive Segment 41,455.87 43,225.93 29,320.24 41,455.87 29,320.24 33,279.17 b) Others Segment 109.04 104.45 91.35 109.04 91.35 114.77 Unallocable Corporate Liabilities 4,624.64 5,194.17 5,187.63 4,624.64 5,187.63 4,874.68 Total Segment Liabilities 46,189.55 48,524.55 34,599.22 46,189.55 34,599.22 38,268.62 CAPITAL EMPLOYED (Segment Assets Less Segment Liabilities ) a) Automotive Segment 93,417.38 83,124.15 78,128.77 93,417.38 78,128.77 75,120.38 b) Others Segment 828.23 763.98 1,056.58 828.23 1,056.58 979.05 Unallocable Corporate Assets Less Liabilities 19,696.08 23,651.86 18,641.02 19,696.08 18,641.02 27,449.54 TOTAL CAPITAL EMPLOYED 113,941.69 107,539.99 97,826.37 113,941.69 97,826.37 103,548.97



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
1 Remeasurement of defined benefit liabilty/ assets 75.22 (54.21)
Total Amount of items that will not be reclassified to profit and loss 75.22 (54.21)
2 Income tax relating to items that will not be reclassified to profit or loss 18.93 (13.65)
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 56.29 (40.56)