| Scrip Code | 522074 |
|---|---|
| NSE Symbol | ELGIEQUIP |
| MSEI Symbol | NOTLISTED |
| ISIN | INE285A01027 |
| Name of company | Elgi Equipments 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 | 19-01-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-02-2026 14:00:00 |
| End date and time of board meeting | 11-02-2026 16:15:00 |
| 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 |
| 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 | 1,00,340.00 | 2,83,810.00 | |
| Other income | 2,450.00 | 9,560.00 | |
| Total income | 1,02,790.00 | 2,93,370.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 37,010.00 | 1,00,590.00 |
| (b) | Purchases of stock-in-trade | 14,590.00 | 39,730.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,120.00) | (2,810.00) |
| (d) | Employee benefit expense | 19,400.00 | 57,400.00 |
| (e) | Finance costs | 500.00 | 1,930.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,130.00 | 6,080.00 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 17,070.00 | 48,410.00 |
| Total other expenses | 17,070.00 | 48,410.00 | |
| Total expenses | 88,580.00 | 2,51,330.00 | |
| 3 | Total profit before exceptional items and tax | 14,210.00 | 42,040.00 |
| 4 | Exceptional items | (1,500.00) | (1,500.00) |
| 5 | Total profit before tax | 12,710.00 | 40,540.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,710.00 | 11,050.00 |
| 8 | Deferred tax | (340.00) | 90.00 |
| 9 | Total tax expenses | 3,370.00 | 11,140.00 |
| 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 | 9,340.00 | 29,400.00 |
| 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 | 180.00 | 820.00 |
| 16 | Total profit (loss) for period | 9,520.00 | 30,220.00 |
| 17 | Other comprehensive income net of taxes | 10.00 | 100.00 |
| 18 | Total Comprehensive Income for the period | 9,530.00 | 30,320.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 9,520.00 | 30,220.00 | |
| 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 | 9,530.00 | 30,320.00 | |
| 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 | 3,170.00 | 3,170.00 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 3.01 | 9.57 | |
| Diluted earnings (loss) per share from continuing operations | 3.01 | 9.54 | |
| 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 | 3.01 | 9.57 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.01 | 9.54 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above Statement of Unaudited Consolidated Financial Results for the quarter and nine months ended December 31, 2025 (hereinafter referred to as Consolidated Financial Results) were reviewed by the Audit Committee and approved by the Board of Directors of Elgi Equipments Limited (the Company) at their meeting held on February 11, 2026. The statutory auditors of the Company have carried out a limited review of the Consolidated Financial Results for the quarter and nine months ended December 31, 2025. 2. The Consolidated Financial 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 and other recognised accounting practices and policies to the extent applicable. 3. The Group has organised the businesses into two categories viz., Air Compressors and Automotive Equipment. This reporting complies with the Ind AS segment reporting principles. Refer Annexure I attached herewith. 4. Other Income for the quarter ended September 30, 2025 and nine months ended December 31, 2025 includes sale of properties amounting to Rs. 313 million and Rs. 376 million, respectively. 5. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. Implementation of these Codes resulted in a past service liability of Rs. 128 million, and the same has been presented as an Exceptional Item in the Standalone Financial Results 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. 6. The above Consolidated Financial Results include the results of the following entities: Parent Elgi Equipments Limited Subsidiaries 1. Adisons Precision Instruments Manufacturing Company Limited 2. ATS Elgi Limited 3. Elgi Gulf FZE 4. Elgi Compressors Do Brasil Imp.E.Exp LTDA 5. Elgi Equipments Australia Pty Limited 6. Elgi Compressors Italy S.R.L 7. Rotair SPA 8. Elgi Compressors USA Inc. 9. Patton's Inc. 10. Patton's Medical LLC. 11. PT Elgi Equipments Indonesia 12. Ergo Design Private Limited 13. Industrial Air Compressors Pty Ltd 14. F.R. Pulford & Son Pty Limited 15. Advanced Air Compressors Pty Ltd 16. Elgi Compressors Europe S.R.L 17. Elgi Gulf Mechanical and Engineering Equipment Trading LLC. 18. Michigan Air Solutions LLC. 19. Elgi Compressors Iberia S.L. 20. Elgi Compressors Eastern Europe sp. z.o.o. 21. Elgi Compressors Nordics 22. Elgi Compressors France SAS 23. Elgi Compressors UK and Ireland Limited 24. Elgi Compressors (M) SDN. BHD. 25. Elgi Compressors Southern Europe S.R.L Joint ventures 1. Elgi Sauer Compressors Limited 2. Industrial Air Solutions LLP 3. Evergreen Compressed Air and Vacuum LLC (jointly controlled entity of Elgi Compressors USA Inc.) 4. Compressed Air Solutions of Texas LLC (jointly controlled entity of Elgi Compressors USA Inc.)* 5. PLA Holding Company LLC (jointly controlled entity of Elgi Compressors USA Inc.) 6. Patton’s Of California LLC (jointly controlled entity of Elgi Compressors USA Inc.) 7. Gentex Air Solutions LLC (jointly controlled entity of Elgi Compressors USA Inc.) *divested during the quarter ended June 30, 2025. Joint operations 1. L.G. Balakrishnan & Bros. 2. Elgi Services Trust 1. Elgi Equipments Limited Employees Stock Option Trust |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Air Compressors | 91,950.00 | 2,60,420.00 | ||||
| 2 | Automotive equipment | 8,420.00 | 23,490.00 | ||||
| Total Segment Revenue | 1,00,370.00 | 2,83,910.00 | |||||
| Less: Inter segment revenue | 30.00 | 100.00 | |||||
| Revenue from operations | 1,00,340.00 | 2,83,810.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Air Compressors | 13,310.00 | 39,780.00 | ||||
| 2 | Automotive equipment | 880.00 | 2,200.00 | ||||
| Total Profit before tax | 14,190.00 | 41,980.00 | |||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,300.00 | 620.00 | |||||
| Profit before tax | 12,890.00 | 41,360.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Air Compressors | 3,13,210.00 | 3,13,210.00 | ||||
| 2 | Automotive equipment | 22,940.00 | 22,940.00 | ||||
| Total Segment Asset | 3,36,150.00 | 3,36,150.00 | |||||
| Un-allocable Assets | (700.00) | (700.00) | |||||
| Net Segment Asset | 3,35,450.00 | 3,35,450.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Air Compressors | 1,17,580.00 | 1,17,580.00 | ||||
| 2 | Automotive equipment | 7,700.00 | 7,700.00 | ||||
| Total Segment Liabilities | 1,25,280.00 | 1,25,280.00 | |||||
| Un-allocable Liabilities | (750.00) | (750.00) | |||||
| Net Segment Liabilities | 1,24,530.00 | 1,24,530.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | (20.00) | 90.00 |
| Total Amount of items that will not be reclassified to profit and loss | (20.00) | 90.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 30.00 | 10.00 |
| Total Amount of items that will be reclassified to profit and loss | 30.00 | 10.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 10.00 | 100.00 |