Integrated Filing — IndAS



General information about company

Scrip Code 500002
NSE Symbol ABB
MSEI Symbol NOTLISTED
ISIN INE117A01022
Name of company ABB India Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2026
Date of end of financial year 31-12-2026
Date of board meeting when results were approved 08-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-05-2026   09:30:00
End date and time of board meeting 08-05-2026   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-01-2026 01-01-2026
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 3,18,406.00 3,18,406.00
Other income 9,964.00 9,964.00
Total income 3,28,370.00 3,28,370.00
2 Expenses
(a) Cost of materials consumed 1,64,422.00 1,64,422.00
(b) Purchases of stock-in-trade 24,130.00 24,130.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,154.00) (5,154.00)
(d) Employee benefit expense 25,286.00 25,286.00
(e) Finance costs 381.00 381.00
(f) Depreciation, depletion and amortisation expense 4,236.00 4,236.00
(f) Other Expenses
1 Subcontracting charges 11,773.00 11,773.00
2 Other expenses 57,109.00 57,109.00
Total other expenses 68,882.00 68,882.00
Total expenses 2,82,183.00 2,82,183.00
3 Total profit before exceptional items and tax 46,187.00 46,187.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 46,187.00 46,187.00
6 Tax expense
7 Current tax 12,265.00 12,265.00
8 Deferred tax (269.00) (269.00)
9 Total tax expenses 11,996.00 11,996.00
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 34,191.00 34,191.00
12 Profit (loss) from discontinued operations before tax 1,69,312.00 1,69,312.00
13 Tax expense of discontinued operations 25,138.00 25,138.00
14 Net profit (loss) from discontinued operation after tax 1,44,174.00 1,44,174.00
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 1,78,365.00 1,78,365.00
17 Other comprehensive income net of taxes (1,345.00) (1,345.00)
18 Total Comprehensive Income for the period 1,77,020.00 1,77,020.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,78,365.00 1,78,365.00
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 (1,345.00) (1,345.00)
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 4,238.00 4,238.00
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 16.14 16.14
Diluted earnings (loss) per share from continuing operations 16.14 16.14
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 68.04 68.04
Diluted earnings (loss) per share from discontinued operations 68.04 68.04
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 84.18 84.18
Diluted earnings (loss) per share from continuing and discontinued operations 84.18 84.18
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. This statement has been reviewed by the Audit Committee and recommended for approval to the Board and the Board approved at its meeting held on May 08, 2026. 2. On March 5, 2019, the Board of Directors of Company approved the Scheme of Arrangement amongst the Company and Hitachi Energy India Limited (HEIL) (formerly ABB Power Products and Systems India Limited) for Demerger of Company’s Power Grids business to HEIL (“Demerger”) and the Appointed date for the Demerger was April 1, 2019. The Demerger was approved by National Company Law Tribunal (‘NCLT’) and the NCLT approval was filed with the Registrar of Companies on December 1, 2019 (Effective date). Further, the income earned / expenses incurred relating to the above mentioned discontinued business is disclosed as part of discontinued operation. However, pending consummation of certain matters, certain items of income and expenses continue to be incurred by the Company and has been disclosed as part of 'discontinued operations', similar to earlier periods. 3. The Board of Directors of the Company, in their meeting held on January 26, 2026, approved (i) the sale of the Company’s shareholding in ABB Robotics India Private Limited (‘ABB Robotics India’) to ABB Robotics Schweiz AG, Switzerland for a consideration of Rs. 100,000; and (ii) the subsequent slump sale of Robotics business to ABB Robotics India for Rs. 1,568.20 crores. The shareholders of the Company later approved this Notice of Postal Ballot issued to the Members of the Company seeking approval for material related party transaction, vide an Ordinary Resolution passed through Postal Ballot as set out in the Notice of Postal Ballot was approved by the Members of the Company with requisite majority, on February 27, 2026. Pursuant to the aforesaid approvals, the Company executed the business transfer arrangement on March 1, 2026, with ABB Robotics India and sold the Robotics business for the said consideration. The Company has recorded a profit on sale of Rs. 1,658.48 Crores as the difference between sale consideration received and the net assets (as at the date of transfer) of the Robotics business and has disclosed the same as ‘Profit from Discontinued Operations’ in accordance with Ind AS 105. Further, the income and expenses pertaining to Robotics business for the period from January 1, 2026 to February 28, 2026 and comparative periods presented in these Results have also been disclosed as ‘discontinued operations’. 4. Effective January 1, 2026, Erstwhile Process Automation segment has been renamed as Automation. 5. The figures for the last quarter of previous period are balancing figures between the audited figures for the full previous financial year and unaudited published year-to-date figures for nine-months of previous year. 6. The subsidiary consolidated in these results was incorporated on September 22, 2025 and transferred on March 1, 2026. Accordingly, the amounts included in results prior to incorporation date and post transfer date (including comparative information) pertains to amounts of ABB India Limited (Parent Entity). 7. The amount in the standalone and consolidated financial results submitted by the Company are the same as there are no transactions in the subsidiary company during the period ended March 31, 2026.



Remarks

Debt equity ratio Not Applicable
Debt service coverage ratio Not Applicable
Interest service coverage ratio Not Applicable


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 01-01-2026 01-01-2026
Date of end of reporting period 31-03-2026 31-03-2026
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 Motion 1,16,063.00 1,16,063.00
2 Electrification 1,56,447.00 1,56,447.00
3 Automation 50,042.00 50,042.00
4 Power Grids and Robotics & Discrete Automation (Discontinued Operations) 0.00 0.00
5 Others 0.00064 0.00064
6 Unallocated 0.00 0.00
Total Segment Revenue 3,22,616.00 3,22,616.00
Less: Inter segment revenue 4,210.00 4,210.00
Revenue from operations 3,18,406.00 3,18,406.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Motion 14,798.00 14,798.00
2 Electrification 23,697.00 23,697.00
3 Automation 7,056.00 7,056.00
4 Power Grids and Robotics & Discrete Automation (Discontinued Operations) 1,69,312.00 1,69,312.00
5 Others 0.00 0.00
6 Unallocated 0.00 0.00
Total Profit before tax 2,14,863.00 2,14,863.00
i. Finance cost 381.00 381.00
ii. Other Unallocable Expenditure net off Unallocable income (1,017.00) (1,017.00)
Profit before tax 2,15,499.00 2,15,499.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Motion 2,43,502.00 2,43,502.00
2 Electrification 3,26,009.00 3,26,009.00
3 Automation 1,34,148.00 1,34,148.00
4 Power Grids and Robotics & Discrete Automation (Discontinued Operations) 0.00 0.00
5 Others 0.00 0.00
6 Unallocated 0.00 0.00
Total Segment Asset 7,03,659.00 7,03,659.00
Un-allocable Assets 8,53,717.00 8,53,717.00
Net Segment Asset 15,57,376.00 15,57,376.00
4 Segment Liabilities
Segment Liabilities
1 Motion 1,97,431.00 1,97,431.00
2 Electrification 2,20,209.00 2,20,209.00
3 Automation 1,24,617.00 1,24,617.00
4 Power Grids and Robotics & Discrete Automation (Discontinued Operations) 0.00 0.00
5 Others 0.00 0.00
6 Unallocated 0.00 0.00
Total Segment Liabilities 5,42,257.00 5,42,257.00
Un-allocable Liabilities 54,500.00 54,500.00
Net Segment Liabilities 5,96,757.00 5,96,757.00
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 01-01-2026 01-01-2026
B Date of end of reporting period 31-03-2026 31-03-2026
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 Remeasurements of defined benefit liability/(asset) (1,798.00) (1,798.00)
Total Amount of items that will not be reclassified to profit and loss (1,798.00)
2 Income tax relating to items that will not be reclassified to profit or loss (453.00) (453.00)
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
5 Total Other comprehensive income (1,345.00) (1,345.00)