Integrated Filing — IndAS



General information about company

Scrip Code 500210
NSE Symbol INGERRAND
MSEI Symbol NA
ISIN INE177A01018
Name of company Ingersoll Rand (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 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 Single segment
Description of single segment Air Solutions
Start date and time of board meeting 12-02-2026   14:30:00
End date and time of board meeting 12-02-2026   15:40:00
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
The Company does not have any borrowings from banks or financial institutions



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 45,548.00 1,09,274.00
Other income 1,150.00 3,003.00
Total income 46,698.00 1,12,277.00
2 Expenses
(a) Cost of materials consumed 24,604.00 58,964.00
(b) Purchases of stock-in-trade 866.00 2,555.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,532.00 996.00
(d) Employee benefit expense 3,298.00 9,771.00
(e) Finance costs 47.00 132.00
(f) Depreciation, depletion and amortisation expense 361.00 1,097.00
(f) Other Expenses
1 Other Expenses 3,823.00 10,554.00
Total other expenses 3,823.00 10,554.00
Total expenses 34,531.00 84,069.00
3 Total profit before exceptional items and tax 12,167.00 28,208.00
4 Exceptional items (2,658.00) (2,658.00)
5 Total profit before tax 9,509.00 25,550.00
6 Tax expense
7 Current tax 3,021.00 7,159.00
8 Deferred tax (701.00) (731.00)
9 Total tax expenses 2,320.00 6,428.00
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 7,189.00 19,122.00
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 7,189.00 19,122.00
17 Other comprehensive income net of taxes 60.00 31.00
18 Total Comprehensive Income for the period 7,249.00 19,153.00
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 3,157.00 3,157.00
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 22.77 60.57
Diluted earnings (loss) per share from continuing operations 22.77 60.57
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 22.77 60.57
Diluted earnings (loss) per share from continuing and discontinued operations 22.77 60.57
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) * - Earnings per share is not annualized for the quarter and nine months ended December 31, 2025, quarter ended September 30, 2025 and quarter and nine months ended December 31, 2024. 1. 'The statement of Unaudited Financial Results (the Statement) of Ingersoll-Rand (India) Limited ('the Company') for the quarter and nine months ended December 31, 2025 has been reviewed by the Audit Committee and approved by the Board of Directors (the Board) of the Company at their respective meetings held on February 12, 2026. The Statement has been subjected to limited review by Deloitte Haskins & Sells, the statutory auditor of the Company, who have issued an unmodified conclusion. The Statement has been prepared in accordance with Indian Accounting Standards (‘Ind AS’) prescribed under section 133 of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (SEBI Regulations). 2. 'The Company operates in one segment viz. Air Solutions. Hence, no separate segment disclosures have been presented as such information is available in the Statement. 3. 'During the year ended March 31, 2025, the Company classified Business support and auxiliary services under Other Income instead of under Revenue from Operations, to more appropriately reflect the nature of the transaction and services provided by the Company. Accordingly, the amounts for quarter and nine months ended December 31, 2024 has been reclassified in the Statement. 4. 'On November 21, 2025, the Government of India notified provisions of 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 (the “Labour Codes”), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things, introduce changes including a uniform definition of wages and enhanced benefits relating to leave. Based on the requirements of the Labour Codes and relevant Indian Accounting Standards, the Company has estimated the liability for employee benefits, which has resulted in an incremental expense on account of recognition of past service costs amounting to Rs.2,658 which has been presented as as an “Exceptional Item” in the Statement. Upon notification of the related Rules to the New Labour Codes by the Government and any further clarification from the Government on other aspects of the New Labour Codes, the Company will evaluate and account for differential impact, if any, in subsequent periods.



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
1 Other comprehensive income [Abstract] 81.00 42.00
Total Amount of items that will not be reclassified to profit and loss 81.00 42.00
2 Income tax relating to items that will not be reclassified to profit or loss 21.00 11.00
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 60.00 31.00