Integrated Filing — IndAS



General information about company

Scrip Code 543482
NSE Symbol EUREKAFORB
MSEI Symbol NOTLISTED
ISIN INE0KCE01017
Name of company Eureka Forbes 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 Health, Hygiene & Safety products and its services
Start date and time of board meeting 12-08-2026   14:10:00
End date and time of board meeting 12-08-2026   14:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 to the Company for the quarter ended June 30, 2026.



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 70,076.74 70,076.74
Other income 718.81 718.81
Total income 70,795.55 70,795.55
2 Expenses
(a) Cost of materials consumed 33,281.05 33,281.05
(b) Purchases of stock-in-trade 1,768.60 1,768.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,908.17) (5,908.17)
(d) Employee benefit expense 9,659.68 9,659.68
(e) Finance costs 109.00 109.00
(f) Depreciation, depletion and amortisation expense 1,854.33 1,854.33
(f) Other Expenses
1 Service charges 8,344.18 8,344.18
2 Other expenses 16,197.05 16,197.05
Total other expenses 24,541.23 24,541.23
Total expenses 65,305.72 65,305.72
3 Total profit before exceptional items and tax 5,489.83 5,489.83
4 Exceptional items 1,953.77 1,953.77
5 Total profit before tax 7,443.60 7,443.60
6 Tax expense
7 Current tax 2,020.63 2,020.63
8 Deferred tax (120.66) (120.66)
9 Total tax expenses 1,899.97 1,899.97
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 5,543.63 5,543.63
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 5,543.63 5,543.63
17 Other comprehensive income net of taxes (209.97) (209.97)
18 Total Comprehensive Income for the period 5,333.66 5,333.66
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 19,350.68 19,350.68
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 2.85 2.85
Diluted earnings (loss) per share from continuing operations 2.85 2.85
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 2.85 2.85
Diluted earnings (loss) per share from continuing and discontinued operations 2.85 2.85
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 Standalone Financial Results (the Results) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on August 12, 2026. The standalone financial results for the quarter ended June 30, 2026 have been subjected to limited review. 2. The above Standalone Financial Results (the Results) of Eureka Forbes Limited (the Company) have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 of the Listing Regulations. 3. The Company is primarily engaged in the business of Health, Hygiene products and its services. Information reported to and evaluated regularly by chief operating decision maker for the purpose of resource allocation and assessing performance focuses on the business as a whole. Accordingly there is no other separate segment as per Indian Accounting Standard 108 Operating Segments. 4. 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 (collectively new Labour Codes) - consolidating 29 existing labour laws. In accordance with the new Labour Codes, the Company had presented the incremental impact on retiral benefits of Rs. 4,044.18 lakhs for the year ended March 31, 2026. Considering material, regulatory-driven and non-recurring nature of this impact, this has been presented under Exceptional Items in the financial results. The Company continues to monitor developments on the Rules to be notified by regulatory authorities, including clarifications/additional guidance from authorities and will continue to assess the accounting implications, basis such developments/guidance. During the quarter ended June 30, 2026, the Company amended its gratuity scheme to align with the provisions of the Payment of Gratuity Act, 1972. Consequent to the amendment and the related actuarial valuation, the gratuity obligation was remeasured, resulting in a reversal of gratuity expense of Rs. 1,953.77 lakhs. Considering material and non-recurring nature of this impact, this has been presented under Exceptional Items in the financial results. 5. The employee benefit expense for quarter ended June 30, 2026 includes charge towards equity-settled share-based payment transactions in terms of Ind AS 102 - Share-based Payment amounting to Rs. 655.96 lakhs. 6. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the financial year. For and behalf of the Board of Directors of Eureka Forbes Limited Pratik R. Pota Managing Director & CEO (DIN-00751178) Mumbai, India Dated August 12, 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)
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 Remeasurement of the defined benefit plans Gain/(loss) (280.59) (280.59)
Total Amount of items that will not be reclassified to profit and loss (280.59)
2 Income tax relating to items that will not be reclassified to profit or loss (70.62) (70.62)
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 (209.97) (209.97)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Deloitte Haskins & Sells LLP Yes 31-07-2027