Integrated Filing — IndAS



General information about company

Scrip Code 522113
NSE Symbol TIMKEN
MSEI Symbol NOTLISTED
ISIN INE325A01013
Name of company TIMKEN INDIA 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 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-07-2026
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 Single segment
Description of single segment Bearings and allied goods
Start date and time of board meeting 04-08-2026   18:00:00
End date and time of board meeting 04-08-2026   19:04:00
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
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 92,908.50 92,908.50
Other income 1,019.60 1,019.60
Total income 93,928.10 93,928.10
2 Expenses
(a) Cost of materials consumed 35,115.40 35,115.40
(b) Purchases of stock-in-trade 29,495.20 29,495.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (8,781.30) (8,781.30)
(d) Employee benefit expense 4,912.40 4,912.40
(e) Finance costs 75.90 75.90
(f) Depreciation, depletion and amortisation expense 3,133.30 3,133.30
(f) Other Expenses
1 Other expenses 14,942.70 14,942.70
Total other expenses 14,942.70 14,942.70
Total expenses 78,893.60 78,893.60
3 Total profit before exceptional items and tax 15,034.50 15,034.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,034.50 15,034.50
6 Tax expense
7 Current tax 3,002.10 3,002.10
8 Deferred tax 519.40 519.40
9 Total tax expenses 3,521.50 3,521.50
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 11,513.00 11,513.00
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 11,513.00 11,513.00
17 Other comprehensive income net of taxes (263.20) (263.20)
18 Total Comprehensive Income for the period 11,249.80 11,249.80
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 7,521.90 7,521.90
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 15.31 15.31
Diluted earnings (loss) per share from continuing operations 15.31 15.31
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 15.31 15.31
Diluted earnings (loss) per share from continuing and discontinued operations 15.31 15.31
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) Notes: (1) The Statement of unaudited standalone financial results ('the Statement') of Timken India Limited ('the Company') for the quarter ended June 30, 2026 has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 04, 2026. The Statement has been subjected to limited review by Deloitte Haskins & Sells LLP, the statutory auditor of the Company. The report of the statutory auditor is unmodified. (2) The Company has only one reportable primary segment, viz. 'Bearings and allied goods & services'. Accordingly, no separate disclosure of segment information has been made. (3) These unaudited standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant Rules issued thereunder ('IND AS') and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI). (4) On November 21, 2025, the Government of India notified four labour codes effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss and this approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The Company has considered restructured compensation of its employees with effect from April 01, 2026, and assessed the impacts of the changes, which has been recognised as an employee benefit expenses in the quarter ended March 31, 2026. The group continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes and will incorporate appropriate accounting treatment based on these developments as required. (5) Total tax expenses for the quarter ended June 30, 2026 includes reversal of provisions amounting to Rs. 33.73 Million (Rs. 82.54 Million in June 30, 2025) (net of deferred tax impact) which relate to certain transactions of earlier periods, basis management evaluation. (6) The Board of Directors of the Company at it’s meeting held on May 18, 2026 approved a draft Scheme of amalgamation amongst Timken GGB Technology Private Limited (“GGB”) with the Company and their respective shareholders and creditors with effect from the appointed date of April 01, 2026 pursuant to the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (“the Act”) and the Rules made thereunder. The Company has filed the application with National Company Law Tribunal, Bangalore Bench in the month of June'2026. (7) The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of full financial year ended March 31, 2026 and the unaudited published year to date figures up to December 31, 2025, being the end of the third quarter of the financial year, which was subjected to limited review by the statutory auditor.



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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(losses) on defined benefit plans (351.70) (351.70)
Total Amount of items that will not be reclassified to profit and loss (351.70)
2 Income tax relating to items that will not be reclassified to profit or loss (88.50) (88.50)
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 (263.20) (263.20)