Integrated Filing — IndAS



General information about company

Scrip Code 500086
NSE Symbol EXIDEIND
MSEI Symbol NOTLISTED
ISIN INE302A01020
Name of company EXIDE INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 30-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-06-2026
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 Single segment
Description of single segment Storage batteries and allied products
Start date and time of board meeting 30-07-2026   11:00:00
End date and time of board meeting 30-07-2026   12:35:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 5,52,838.00 5,52,838.00
Other income 2,687.00 2,687.00
Total income 5,55,525.00 5,55,525.00
2 Expenses
(a) Cost of materials consumed 3,52,401.00 3,52,401.00
(b) Purchases of stock-in-trade 3,669.00 3,669.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 25,989.00 25,989.00
(d) Employee benefit expense 38,121.00 38,121.00
(e) Finance costs 1,981.00 1,981.00
(f) Depreciation, depletion and amortisation expense 14,207.00 14,207.00
(f) Other Expenses
1 Other expenses 70,510.00 70,510.00
Total other expenses 70,510.00 70,510.00
Total expenses 5,06,878.00 5,06,878.00
3 Total profit before exceptional items and tax 48,647.00 48,647.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 48,647.00 48,647.00
6 Tax expense
7 Current tax 14,153.00 14,153.00
8 Deferred tax (580.00) (580.00)
9 Total tax expenses 13,573.00 13,573.00
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 35,074.00 35,074.00
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 56.00 56.00
16 Total profit (loss) for period 35,130.00 35,130.00
17 Other comprehensive income net of taxes (11,653.00) (11,653.00)
18 Total Comprehensive Income for the period 23,477.00 23,477.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 35,047.00 35,047.00
Total profit or loss, attributable to non-controlling interests 83.00 83.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 23,394.00 23,394.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 83.00 83.00
21 Details of equity share capital
Paid-up equity share capital 8,500.00 8,500.00
Face value of equity share capital 1 1
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 4.12 4.12
Diluted earnings (loss) per share from continuing operations 4.12 4.12
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 4.12 4.12
Diluted earnings (loss) per share from continuing and discontinued operations 4.12 4.12
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. Revenue from operations is net of trade discounts / trade incentives. 2. The Group's business activity falls within single operating segment of Storage Batteries and Allied Product. Hence, no separate segment information is disclosed. 3. On November 21, 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 Group had assessed and disclosed the incremental impact of these changes as an “Exceptional item” in the consolidated statement of profit and loss for the year ended March 31, 2026. 3. The figures for quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the financial year. The published year to date figures upto the end of third quarter of the financial year were subject to Limited Review. 4. The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 30, 2026. The Limited Review of these consolidated financial results, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors of the Parent Company.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Items that will not be reclassified to Statement of profit or loss (13,164.00) (13,164.00)
Total Amount of items that will not be reclassified to profit and loss (13,164.00)
2 Income tax relating to items that will not be reclassified to profit or loss (1,925.00) (1,925.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (414.00) (414.00)
Total Amount of items that will be reclassified to profit and loss (414.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (11,653.00) (11,653.00)