Integrated Filing — IndAS



General information about company

Scrip Code 531508
NSE Symbol EVEREADY
MSEI Symbol NOTLISTED
ISIN INE128A01029
Name of company EVEREADY INDUSTRIES 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 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
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 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 Consumer Goods
Start date and time of board meeting 08-08-2026   12:00:00
End date and time of board meeting 08-08-2026   13:40:00
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 40,771.00 40,771.00
Other income 26.00 26.00
Total income 40,797.00 40,797.00
2 Expenses
(a) Cost of materials consumed 16,696.00 16,696.00
(b) Purchases of stock-in-trade 8,457.00 8,457.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,525.00) (2,525.00)
(d) Employee benefit expense 4,719.00 4,719.00
(e) Finance costs 320.00 320.00
(f) Depreciation, depletion and amortisation expense 733.00 733.00
(f) Other Expenses
1 Other Expenses 7,303.00 7,303.00
Total other expenses 7,303.00 7,303.00
Total expenses 35,703.00 35,703.00
3 Total profit before exceptional items and tax 5,094.00 5,094.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,094.00 5,094.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 1,397.00 1,397.00
9 Total tax expenses 1,397.00 1,397.00
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 3,697.00 3,697.00
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 3,697.00 3,697.00
17 Other comprehensive income net of taxes (26.00) (26.00)
18 Total Comprehensive Income for the period 3,671.00 3,671.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,697.00 3,697.00
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 (26.00) (26.00)
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 3,634.00 3,634.00
Face value of equity share capital 5 5
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 5.09 5.09
Diluted earnings (loss) per share from continuing operations 5.09 5.09
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 5.09 5.09
Diluted earnings (loss) per share from continuing and discontinued operations 5.09 5.09
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 above results were reviewed by the Audit Committee and approved by the Board of Directors of Eveready Industries India Ltd the Company at its meeting held on August 08 2026 and subjected to a limited review by the Statutory Auditors of the Parent Company 2 The figures for the quarter ended March 31 2026 are the balancing figures between the audited figures in respect of full financial year and the published year to date figures up to the 3rd quarter of that financial year 3 The consolidated results of the Group include the results of the Company and its subsidiaries Greendale India Limited and Everspark Hong Kong Private Limited 4 The consolidated results have been prepared in accordance with the principles and procedures as set out in the Ind AS 110 Consolidated Financial Statements 5 The Parent Company is engaged in the business of marketing of dry cell batteries rechargeable batteries flashlights and lighting products which come under a single business segment known as Consumer Goods 6 The Competition Commission of India CCI issued an Order dated April 19 2018 concerning contravention of the Competition Act 2002 the Act and imposed a penalty of Rs. 171.55 Crores on the Parent Company On the Parent Companys appeal against the CCIs said Order the National Company Law Appellate Tribunal NCLAT has granted stay on the said penalty subject to deposit of 10 percentage of the penalty amount with the Registry of the NCLAT which has since been deposited The Parent Company has received legal advice that owing to the uncertainty of the future outcome of the litigation the amount of penalty that would be finally imposed on the Parent Company cannot be reliably estimated at this stage and hence no provision is deemed required to be made 7 The Parent Company continues to hold the leasehold rights in respect of Plot B2 located at its Noida plant including the built up structures and related fittings and fixtures for which an agreement for sale and transfer was entered into with a third party during the financial year 2025 26 The final registration and transfer of the property are pending completion Accordingly the carrying value of the asset amounting to Rs. 6.09 crores continues to be classified as Assets held for sale as at June 30 2026. The advance of Rs. 44.09 crores received under the said sale agreement continues to be presented under Current Liabilities as at June 30 2026. 8 Pursuant to the Battery Waste Management Rules 2022 the Rules the Parent Company is required to fulfil Extended Producer Responsibility EPR obligations from FY 2025 26 in respect of its Non Rechargeable Portable Batteries Certain operational and implementation aspects of the Rules including the EPR compliance framework through the Central Pollution Control Board CPCB Portal and the pricing mechanism for EPR Credits continue to be under further deliberation by the Ministry of Environment Forest and Climate Change MoEFCC and the CPCB. The Parent Company continues to take all necessary measures towards compliance including various collection and recycling initiatives and procurement of EPR Credits from registered Recyclers. Pending regulatory clarity and stabilisation of the implementation framework the Parent Company is currently unable to reliably estimate the further financial impact if any arising from the Rules which will be accounted for once the reliable estimate is established. 9 During the quarter ended June 30 2026 the Parent company has commenced the commercial production of its alkaline battery manufacturing facility at Jammu with effect from 29th May 2026 with an installed capacity of 456 Million alkaline batteries per annum. 10 During the quarter ended June 30 2026 the Nomination and Remuneration Committee of the Board approved the grant of 1055000 stock options to eligible employees of the Parent Company under the employee Stock Option Plan 2026 ESOP 2026. The grant of options is subject to the terms and conditions of the ESOP 2026 including the applicable vesting conditions. In accordance with Ind AS 102 Share based Payment the Parent Company has recognized a share based payment expense of Rs.1.31 crores during the quarter with a corresponding credit to Share based Payment Reserve under Other Equity. Figures of previous quarter year have been regrouped rearranged wherever considered necessary.



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 Remeasurement gain / (loss) on defined benefit plans (33.00) (33.00)
2 Exchnage differences in translating the financial statements of foreign operations (1.00) (1.00)
Total Amount of items that will not be reclassified to profit and loss (34.00)
2 Income tax relating to items that will not be reclassified to profit or loss (8.00) (8.00)
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 (26.00) (26.00)