Integrated Filing — IndAS



General information about company

Scrip Code 534139
NSE Symbol SCHNEIDER
MSEI Symbol NOTLISTED
ISIN INE839M01018
Name of company Schneider Electric Infrastructure 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 05-02-2026
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 Single segment
Description of single segment As the Company business operations fall within a single primary business segment viz product and systems for electricity distribution. The disclosure requirements of Ind AS 108 Operating Segments are not applicable.
Start date and time of board meeting 12-02-2026   15:15:00
End date and time of board meeting 12-02-2026   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 1,02,917.00 2,30,094.00
Other income 457.00 1,331.00
Total income 1,03,374.00 2,31,425.00
2 Expenses
(a) Cost of materials consumed 55,699.00 1,34,970.00
(b) Purchases of stock-in-trade 2,019.00 5,756.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8,706.00 3,841.00
(d) Employee benefit expense 8,209.00 24,729.00
(e) Finance costs 1,376.00 3,576.00
(f) Depreciation, depletion and amortisation expense 840.00 2,242.00
(f) Other Expenses
1 Other Expenses 11,026.00 28,226.00
Total other expenses 11,026.00 28,226.00
Total expenses 87,875.00 2,03,340.00
3 Total profit before exceptional items and tax 15,499.00 28,085.00
4 Exceptional items (2,458.00) (2,458.00)
5 Total profit before tax 13,041.00 25,627.00
6 Tax expense
7 Current tax 4,304.00 7,653.00
8 Deferred tax (966.00) (1,085.00)
9 Total tax expenses 3,338.00 6,568.00
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 9,703.00 19,059.00
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 9,703.00 19,059.00
17 Other comprehensive income net of taxes 964.00 1,243.00
18 Total Comprehensive Income for the period 10,667.00 20,302.00
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 4,782.00 4,782.00
Face value of equity share capital 2 2
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 4.06 7.97
Diluted earnings (loss) per share from continuing operations 4.06 7.97
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 4.06 7.97
Diluted earnings (loss) per share from continuing and discontinued operations 4.06 7.97
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) 1. The above Financial Results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 12, 2026. 2. These financial results of the Company have been prepared in accordance with the Indian Accounting Standard 'Interim Financial Reporting’ (‘Ind AS 34’) as notified MCA pursuant to Section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standard) rules, 2015 and relevant amendments made thereunder. 3. The Chief Operating Decision Maker CODM reviews the operations of the Company as a whole, i.e. single primary business segment viz. product and systems for electricity distribution, hence, there are no reportable segments as per Ind AS 108 Operating Segments. 4. Exceptional items represents the followings: a) In respect of the current period, the Government on November 21, 2025, notified four Labour Codes - Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. To facilitate assessment of the financial impact of these regulatory changes, the Ministry of Labour & Employment issued draft Central Rules and FAQs. Based on management assessment and the information available, in line with guidance from ICAI, the Company has assessed and disclosed the incremental impact of these changes. Considering the materiality and the regulatory-driven, non-recurring nature of this impact, the Company has presented the incremental charge relating to gratuity of Rs. 2,458 Lakhs under “Exceptional items” in the Statement of financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of Central/State Rules and any clarifications from the Government and will provide appropriate accounting treatment as required based on future developments. b) In respect of the previous period, the reversal of interest provisions related to past direct tax litigation matters upon application made under the Vivad se Vishwas scheme' and acceptance thereof by the relevant income tax authorities amounting to Rs. 1,765 Lakhs. 5. The Company has no subsidiary/associate/joint venture company(ies), as on December 31, 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)
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
3 Amount of items that will be reclassified to profit and loss
1 Fair value of cashflow hedges through other comprehensive income 1,288.00 1,661.00
2 Income tax effect on cash flow hedges (324.00) (418.00)
Total Amount of items that will be reclassified to profit and loss 964.00 1,243.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 964.00 1,243.00





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 SN Dhawan & Co LLP Yes 29-02-2028