Integrated Filing — IndAS



General information about company

Scrip Code 523395
NSE Symbol 3MINDIA
MSEI Symbol NOTLISTED
ISIN INE470A01017
Name of company 3M 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 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 12-02-2026   12:27:00
End date and time of board meeting 12-02-2026   13:38:00
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 1,22,805.30 3,69,051.62
Other income 944.86 3,675.09
Total income 1,23,750.16 3,72,726.71
2 Expenses
(a) Cost of materials consumed 44,040.43 1,31,172.38
(b) Purchases of stock-in-trade 30,054.30 82,576.51
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,429.18) (4,680.38)
(d) Employee benefit expense 12,512.03 36,412.10
(e) Finance costs 3,507.41 3,953.42
(f) Depreciation, depletion and amortisation expense 1,585.44 4,608.48
(f) Other Expenses
1 Other Expenses 16,558.24 50,741.76
Total other expenses 16,558.24 50,741.76
Total expenses 1,04,828.67 3,04,784.27
3 Total profit before exceptional items and tax 18,921.49 67,942.44
4 Exceptional items (7,457.26) (7,457.26)
5 Total profit before tax 11,464.23 60,485.18
6 Tax expense
7 Current tax 19,261.61 31,545.86
8 Deferred tax (1,591.99) (1,757.76)
9 Total tax expenses 17,669.62 29,788.10
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 (6,205.39) 30,697.08
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 (6,205.39) 30,697.08
17 Other comprehensive income net of taxes 41.23 (199.59)
18 Total Comprehensive Income for the period (6,164.16) 30,497.49
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 1,126.51 1,126.51
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 -55.09 272.5
Diluted earnings (loss) per share from continuing operations -55.09 272.5
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 -55.09 272.5
Diluted earnings (loss) per share from continuing and discontinued operations -55.09 272.5
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 unaudited financial results of 3M India Limited have been reviewed by the Audit Committee and thereafter approved by the Board of Directors in its meeting held on 12 February 2026. 2. The above statement of the Company has been reviewed by the Statutory Auditors and they have issued an unqualified review opinion on the same. The review report of the Statutory Auditor is being filed with National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) and is also available on the Company's website at https://www.3mindia.in/3M/en_IN/company-in/about-3m/financial-facts-local/. 3. The above unaudited financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as notified by the Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules 2015, as amended and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 4. The Company has no subsidiary/ associate/ joint venture company(ies) as on 31 December 2025. 5. The Company had filed an application for an Advance Pricing Agreement (“APA”) on 28 March 2018 to resolve certain ongoing transfer pricing related tax litigation matters pertaining to financial years 2014–15 to 2022–23. Following multiple discussions and negotiations with the APA authorities, the Company has received the final draft APA approved by the Central Board of Direct Taxes (“CBDT”) on 6 January 2026. The Company has accepted the terms of the draft agreement and the signing of the final APA is expected shortly. Based on internal assessment and legal opinion, the management has evaluated that a reliable estimate of the probable present obligation can be determined as on the reporting date in accordance with Ind AS 37 and accordingly, tax expense of Rs. 13,947.01 lakhs and related interest thereon of Rs. 3,148.74 lakhs has been recognised in the current quarter ended 31 December 2025. 6. On 21 November 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 the changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of actuarial opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact under 'Exceptional item' in the Statement of financial results for the quarter and nine months ended 31 December 2025. The incremental impact on gratuity of Rs. 7,457.26 lakhs has primarily arisen due to the change in wage definition. Further, the management is in the process of evaluating possible impact in respect of other classes of employees such as contract workers. However, management is of the view that impact is unlikely to be material. The Company continues to monitor the finalization of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 7. On 30 April 2025, the Company had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024 (‘VSV Scheme’) enacted vide Chapter IV of the Finance Act, 2024 with a view to settle long pending disputes and litigations relating to certain past years (ranging from 2004-05 to 2013-14) which existed as on 31 March 2025 and accordingly had recognised a tax expense of Rs. 9,890.91 lakhs during the year ended 31 March 2025. The Company subsequently received Form 4 under Section 92(2) read with Section 93 of Finance Act, 2024, towards full and final settlement of tax arrears which resulted in a net reduction of tax charge by Rs. 433.24 lakhs which was accounted in the previous quarter ended 30 September 2025.



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 Safety & Industrial 40,141.83 1,18,420.99
2 Transportation & Electronics 45,227.94 1,32,721.02
3 Health Care 22,564.27 73,304.62
4 Consumer 12,815.53 40,163.11
5 Others 2,055.73 4,441.88
Total Segment Revenue 1,22,805.30 3,69,051.62
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,22,805.30 3,69,051.62
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Safety & Industrial 6,189.85 19,263.58
2 Transportation & Electronics 8,613.37 25,954.31
3 Health Care 3,996.41 14,964.36
4 Consumer 2,103.15 6,806.62
5 Others 581.26 1,231.90
Total Profit before tax 21,484.04 68,220.77
i. Finance cost 3,507.41 3,953.42
ii. Other Unallocable Expenditure net off Unallocable income 6,512.40 3,782.17
Profit before tax 11,464.23 60,485.18
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Safety & Industrial 59,151.01 59,151.01
2 Transportation & Electronics 70,486.04 70,486.04
3 Health Care 31,780.85 31,780.85
4 Consumer 12,647.10 12,647.10
5 Others 0.00 0.00
Total Segment Asset 1,74,065.00 1,74,065.00
Un-allocable Assets 1,18,661.50 1,18,661.50
Net Segment Asset 2,92,726.50 2,92,726.50
4 Segment Liabilities
Segment Liabilities
1 Safety & Industrial 25,688.44 25,688.44
2 Transportation & Electronics 26,071.72 26,071.72
3 Health Care 14,566.05 14,566.05
4 Consumer 6,117.05 6,117.05
5 Others 0.00 0.00
Total Segment Liabilities 72,443.26 72,443.26
Un-allocable Liabilities 65,404.18 65,404.18
Net Segment Liabilities 1,37,847.44 1,37,847.44
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. The assets and liabilities are allocable to the extent they are identifiable to the respective segments. All the others are grouped under 'Unallocated'. 2. Segment Reporting in the above financial results: Based on the management approach as defined in Ind AS 108 - Operating segments, the Chief Operating Decision Maker evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along these business segments. The accounting principles used in the preparation of these above financial results are consistently applied to record revenue and expenditure in individual 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
1 Remeasurements of net defined benefit liability 55.10 (266.72)
Total Amount of items that will not be reclassified to profit and loss 55.10 (266.72)
2 Income tax relating to items that will not be reclassified to profit or loss 13.87 (67.13)
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 0.00 0.00
5 Total Other comprehensive income 41.23 (199.59)