Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 03-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-07-2026
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 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 03-08-2026   12:00:00
End date and time of board meeting 03-08-2026   14:00:00
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
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? Yes
No. of times funds raised during the quarter 1
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 01-04-2026 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 Standalone Standalone
1 Income
Revenue from operations 3,17,890.00 3,17,890.00
Other income 20,744.00 20,744.00
Total income 3,38,634.00 3,38,634.00
2 Expenses
(a) Cost of materials consumed 1,89,471.00 1,89,471.00
(b) Purchases of stock-in-trade 53,782.00 53,782.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (11,853.00) (11,853.00)
(d) Employee benefit expense 20,323.00 20,323.00
(e) Finance costs 460.00 460.00
(f) Depreciation, depletion and amortisation expense 6,442.00 6,442.00
(f) Other Expenses
1 Other expenses 30,627.00 30,627.00
Total other expenses 30,627.00 30,627.00
Total expenses 2,89,252.00 2,89,252.00
3 Total profit before exceptional items and tax 49,382.00 49,382.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 49,382.00 49,382.00
6 Tax expense
7 Current tax 11,462.00 11,462.00
8 Deferred tax (814.00) (814.00)
9 Total tax expenses 10,648.00 10,648.00
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 38,734.00 38,734.00
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 38,734.00 38,734.00
17 Other comprehensive income net of taxes (317.00) (317.00)
18 Total Comprehensive Income for the period 38,417.00 38,417.00
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 11,188.00 11,188.00
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 35.2 35.2
Diluted earnings (loss) per share from continuing operations 35.2 35.2
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 35.2 35.2
Diluted earnings (loss) per share from continuing and discontinued operations 35.2 35.2
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) Please refer notes to Financial Results from the PDF of Financial Results for the quarter ended June 30, 2026 submitted to the stock exchanges on August 03, 2026



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Agri machinery products 2,76,646.00 2,76,646.00
2 Construction equipments 41,963.00 41,963.00
3 Unallocated (719.00) (719.00)
Total Segment Revenue 3,17,890.00 3,17,890.00
Less: Inter segment revenue
Revenue from operations 3,17,890.00 3,17,890.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agri machinery products 29,757.00 29,757.00
2 Construction equipments 2,260.00 2,260.00
3 Unallocated 0.00 0.00
Total Profit before tax 32,017.00 32,017.00
i. Finance cost 460.00 460.00
ii. Other Unallocable Expenditure net off Unallocable income (17,825.00) (17,825.00)
Profit before tax 49,382.00 49,382.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agri machinery products 5,28,754.00 5,28,754.00
2 Construction equipments 43,584.00 43,584.00
3 Unallocated 10,69,149.00 10,69,149.00
Total Segment Asset 16,41,487.00 16,41,487.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 16,41,487.00 16,41,487.00
4 Segment Liabilities
Segment Liabilities
1 Agri machinery products 2,85,751.00 2,85,751.00
2 Construction equipments 42,060.00 42,060.00
3 Unallocated 35,232.00 35,232.00
Total Segment Liabilities 3,63,043.00 3,63,043.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,63,043.00 3,63,043.00
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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurements of defined employee benefit plans (424.00) (424.00)
Total Amount of items that will not be reclassified to profit and loss (424.00)
2 Income tax relating to items that will not be reclassified to profit or loss (107.00) (107.00)
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 (317.00) (317.00)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 18-02-2022
Amount Raised 1,87,275.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any Not Applicable
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 For expansion of its agri-machinery business of manufacturing, assembly, sales, marketing, financing, servicing, research and development of: (a) tractors; (b) combine harvester & rice transplanter; (c) utility vehicles; (d) turf equipment; (e) construction machinery; (f) engines; (g) implements; (h) transmission for tractors, construction equipment and implements; (i) other farm mechanisation equipment; (j) spare parts of the items referred in (a) to (i) above Not Applicable 1,85,531.00 0.00 84,493.00 0.00 Net proceeds post deduction of expenditure of Rs. 17.440 crores incurred towards preferential issue and allotment


Signatory Details

Name of signatory Bharat Madan
Designation of person Chief Financial Officer
Place Faridabad
Date 03-08-2026