| Scrip Code | 500495 |
|---|---|
| NSE Symbol | ESCORTS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE042A01014 |
| Name of company | Escorts Kubota 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 | 07-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 15-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 07-05-2026 12:00:00 |
| End date and time of board meeting | 07-05-2026 14:00:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,96,816.00 | 11,54,026.00 | |
| Other income | 12,165.00 | 56,636.00 | |
| Total income | 3,08,981.00 | 12,10,662.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,90,220.00 | 6,52,543.00 |
| (b) | Purchases of stock-in-trade | 44,342.00 | 1,59,451.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (30,147.00) | (8,474.00) |
| (d) | Employee benefit expense | 21,473.00 | 82,548.00 |
| (e) | Finance costs | 552.00 | 2,043.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,905.00 | 25,506.00 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 32,874.00 | 1,18,322.00 |
| Total other expenses | 32,874.00 | 1,18,322.00 | |
| Total expenses | 2,66,219.00 | 10,31,939.00 | |
| 3 | Total profit before exceptional items and tax | 42,762.00 | 1,78,723.00 |
| 4 | Exceptional items | 0.00 | 2,353.00 |
| 5 | Total profit before tax | 42,762.00 | 1,81,076.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 9,664.00 | 38,980.00 |
| 8 | Deferred tax | 1,046.00 | 5,454.00 |
| 9 | Total tax expenses | 10,710.00 | 44,434.00 |
| 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 | 32,052.00 | 1,36,642.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 1,20,305.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 17,542.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 1,02,763.00 |
| 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 | 32,052.00 | 2,39,405.00 |
| 17 | Other comprehensive income net of taxes | 489.00 | 691.00 |
| 18 | Total Comprehensive Income for the period | 32,541.00 | 2,40,096.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 32,053.00 | 2,39,409.00 | |
| Total profit or loss, attributable to non-controlling interests | (1.00) | (4.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 32,542.00 | 2,40,100.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (1.00) | (4.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 11,188.00 | 11,188.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 12,26,095.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 29.13 | 124.2 | |
| Diluted earnings (loss) per share from continuing operations | 29.12 | 124.17 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 93.41 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 93.38 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 29.13 | 217.61 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 29.12 | 217.55 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 1,95,187.00 | |
| Capital work-in-progress | 16,095.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 19,367.00 | |
| Intangible assets under development | 3,864.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 2,16,882.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 6,588.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 75,982.00 |
| Total of other non-current financial assets | 75,982.00 | |
| Total non-current financial assets | 2,99,452.00 | |
| Deferred tax assets (net) | 738.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 36,129.00 |
| Total of other non-current assets | 36,129.00 | |
| Total non-current assets | 5,70,832.00 | |
| 2 | Current assets | |
| Inventories | 1,47,226.00 | |
| Current financial asset | ||
| Current investments | 6,11,258.00 | |
| Trade receivables, current | 1,20,255.00 | |
| Cash and cash equivalents | 17,806.00 | |
| Bank balance other than cash and cash equivalents | 66,132.00 | |
| Loans, current | 3,010.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 3,217.00 | |
| Total current financial assets | 8,21,678.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 38,446.00 |
| Total of other current assets | 38,446.00 | |
| Total current assets | 10,07,350.00 | |
| 3 | Non-current assets classified as held for sale | 1,754.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 15,79,936.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 11,188.00 | |
| Other equity | 12,26,095.00 | |
| Total equity attributable to owners of parent | 12,37,283.00 | |
| Non controlling interest | (394.00) | |
| Total equity | 12,36,889.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Other non-current financial liabilities | 11,533.00 |
| Total of other non-current financial liabilities | 11,533.00 | |
| Total non-current financial liabilities | 11,533.00 | |
| Provisions, non-current | 9,010.00 | |
| Deferred tax liabilities (net) | 11,790.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 1,164.00 |
| Total of other non-current liabilities | 1,164.00 | |
| Total non-current liabilities | 33,497.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 3,621.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 9,578.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,09,754.00 | |
| Total Trade payable | 2,19,332.00 | |
| Other current financial liabilities | ||
| 1 | Other financial liabilities | 46,968.00 |
| Total of other current financial liabilities | 46,968.00 | |
| Total current financial liabilities | 2,69,921.00 | |
| Other current liabilities | 21,574.00 | |
| 1 | Other current liabilities | 21,574.00 |
| Total of other current liabilities | 21,574.00 | |
| Provisions, current | 14,926.00 | |
| Current tax liabilities (Net) | 3,129.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 3,09,550.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 3,43,047.00 | |
| Total equity and liabilites | 15,79,936.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Agri machinery products | 2,41,014.00 | 9,84,119.00 | ||||
| 2 | Construction equipments | 55,645.00 | 1,68,592.00 | ||||
| 3 | Unallocated | 0.00157 | 1,315.00 | ||||
| 4 | Revenue from discontinued operations | 0.00 | 13,387.00 | ||||
| 5 | Profit before tax from discontinued operations | 0.00 | 0.00 | ||||
| Total Segment Revenue | 2,96,816.00 | 11,67,413.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 2,96,816.00 | 11,67,413.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Agri machinery products | 26,702.00 | 1,22,694.00 | ||||
| 2 | Construction equipments | 7,050.00 | 13,306.00 | ||||
| 3 | Unallocated | 0.00 | 0.00 | ||||
| 4 | Revenue from discontinued operations | 0.00 | 0.00 | ||||
| 5 | Profit before tax from discontinued operations | 0.00 | 1,20,305.00 | ||||
| Total Profit before tax | 33,752.00 | 2,56,305.00 | |||||
| i. Finance cost | 552.00 | 2,043.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (9,562.00) | (47,119.00) | |||||
| Profit before tax | 42,762.00 | 3,01,381.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Agri machinery products | 5,12,126.00 | 5,12,126.00 | ||||
| 2 | Construction equipments | 45,263.00 | 45,263.00 | ||||
| 3 | Unallocated | 10,22,549.00 | 10,22,549.00 | ||||
| 4 | Revenue from discontinued operations | 0.00 | 0.00 | ||||
| 5 | Profit before tax from discontinued operations | 0.00 | 0.00 | ||||
| Total Segment Asset | 15,79,938.00 | 15,79,938.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 15,79,938.00 | 15,79,938.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Agri machinery products | 2,63,970.00 | 2,63,970.00 | ||||
| 2 | Construction equipments | 45,455.00 | 45,455.00 | ||||
| 3 | Unallocated | 33,623.00 | 33,623.00 | ||||
| 4 | Revenue from discontinued operations | 0.00 | 0.00 | ||||
| 5 | Profit before tax from discontinued operations | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 3,43,048.00 | 3,43,048.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 3,43,048.00 | 3,43,048.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | In view of space constraints request to refer notes to financial results from the pdf file of outcome of Board Meeting submitted on May 07, 2026. |
|---|
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | Net changes in fair values of equity instruments carried at fair value through other comprehensive income | 0.00 | 0.00 |
| 2 | Re-measurements of defined employee benefit plans | 662.00 | 871.00 |
| Total Amount of items that will not be reclassified to profit and loss | 662.00 | 871.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 166.00 | 219.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | (7.00) | 39.00 |
| Total Amount of items that will be reclassified to profit and loss | (7.00) | 39.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 489.00 | 691.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1,81,076.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,567.00 | |||||
| Adjustments for decrease (increase) in inventories | (10,032.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 19,211.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (17,886.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (10,715.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 49,224.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 2,444.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 25,506.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 5,168.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 1,962.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 35,597.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (20,605.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (1,24,716.00) | |||||
| Other adjustments to reconcile profit (loss) | 1,25,551.00 | |||||
| Other adjustments for non-cash items | 2,494.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 13,576.00 | |||||
| Net cash flows from (used in) operations | 1,94,652.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 56,536.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,38,116.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 2,27,139.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 478.00 | |||||
| Purchase of property, plant and equipment | 27,891.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 3,842.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 1,71,169.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 14,095.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (39,686.00) | |||||
| Net cash flows from (used in) investing activities | (1,12,816.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 341.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 3,396.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 4,527.00 | |||||
| Dividends paid | 39,607.00 | |||||
| Interest paid | 1,567.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (41,964.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (16,664.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 77.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (16,587.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 34,393.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 17,806.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | Walker Chandiok & Co. LLP | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|