Integrated Filing — IndAS



General information about company

Scrip Code 500133
NSE Symbol ESABINDIA
MSEI Symbol NOTLISTED
ISIN INE284A01012
Name of company ESAB 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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-06-2026
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 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 Fabrication Technology
Start date and time of board meeting 11-08-2026   19:50:00
End date and time of board meeting 11-08-2026   20:30:00
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 42,112.00 42,112.00
Other income 178.00 178.00
Total income 42,290.00 42,290.00
2 Expenses
(a) Cost of materials consumed 19,418.00 19,418.00
(b) Purchases of stock-in-trade 6,150.00 6,150.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,211.00) (1,211.00)
(d) Employee benefit expense 4,085.00 4,085.00
(e) Finance costs 30.00 30.00
(f) Depreciation, depletion and amortisation expense 462.00 462.00
(f) Other Expenses
1 Other Expenses 5,753.00 5,753.00
Total other expenses 5,753.00 5,753.00
Total expenses 34,687.00 34,687.00
3 Total profit before exceptional items and tax 7,603.00 7,603.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,603.00 7,603.00
6 Tax expense
7 Current tax 1,999.00 1,999.00
8 Deferred tax (10.00) (10.00)
9 Total tax expenses 1,989.00 1,989.00
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 5,614.00 5,614.00
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 5,614.00 5,614.00
17 Other comprehensive income net of taxes (6.00) (6.00)
18 Total Comprehensive Income for the period 5,608.00 5,608.00
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 1,539.00 1,539.00
Face value of equity share capital 1539 1539
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 36.48 36.48
Diluted earnings (loss) per share from continuing operations 36.48 36.48
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 36.48 36.48
Diluted earnings (loss) per share from continuing and discontinued operations 36.48 36.48
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. The above unaudited financial results of ESAB India Limited the Company for the quarter ended June 30 2026 are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards Ind AS 34 Interim Financial Results prescribed under section 133 of the Companies Act 2013 the Act read with relevant rules issued thereunder and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. 2. The unaudited financial results for the quarter ended June 30 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 11 2026. The Unaudited financial results were subject to limited review by statutory auditors of the company and have issued an unmodified review report on these results. 3. Based on a detailed evaluation of key financial parameters by the Chief Operating Decision Maker CODM in accordance with the INDAS 108 Operating Segments the Company determines that it operates in only one segment i.e. Fabrication Technology. 4. The Board of Directors had recommended final dividend of Rs. 25 per equity share of Rs. 10 each at the meeting held on May 27 2026 and approved by shareholders at the Annual General Meeting held on July 29 2026. 5. Employee benefit expenses includes Rs. 48 lakhs towards stock awards granted by the Ultimate Parent Company ESAB Corporation USA under the 2022 Omnibus Incentive Plan the Plan of the Ultimate Parent Company to certain eligible employees of the Company for the quarter ended June 30 2026. 6. The figures of the quarter ended March 31 2026 are the balancing figures between the annual audited figures in respect of full financial year and the published unaudited year to date figures upto the nine months period ended December 31 2025. 7. The results would be uploaded and available for viewing on the Company website www.esabindia.com and on the website of the Stock Exchanges - BSE Limited and National Stock Exchange of India Limited



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 6.00 6.00
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 0.00 0.00
5 Total Other comprehensive income (6.00) (6.00)