Integrated Filing — IndAS

General information about company
Scrip Code	500002
NSE Symbol	ABB
MSEI Symbol	NOTLISTED
ISIN	INE117A01022
Name of company	ABB India Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Jan-2025
Date of end of financial year	31-Dec-2025
Date of board meeting when results were approved	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-Mar-2025
Description of presentation currency	INR (in Actuals)
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	09-May-2025   15:00:00
End date and time of board meeting	09-May-2025   17:06:00
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 the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	31595600000
	Other income	923300000
	Total income	32518900000
2	Expenses
(a)	Cost of materials consumed	15864400000
(b)	Purchases of stock-in-trade	2605700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1003400000
(d)	Employee benefit expense	2451900000
(e)	Finance costs	47100000
(f)	Depreciation, depletion and amortisation expense	337600000
(f)	Other Expenses
1	Subcontracting charges	953300000	953300000
2	Other expenses	4901000000	4901000000
	Total other expenses	5854300000
	Total expenses	26157600000
3	Total profit before exceptional items and tax	6361300000
4	Exceptional items	0
5	Total profit before tax	6361300000
6	Tax expense
7	Current tax	1533000000
8	Deferred tax	87100000
9	Total tax expenses	1620100000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0
11	Net Profit Loss for the period from continuing operations	4741200000
12	Profit (loss) from discontinued operations before tax	6800000
13	Tax expense of discontinued operations	1700000
14	Net profit (loss) from discontinued operation after tax	5100000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0
16	Total profit (loss) for period	4746300000
17	Other comprehensive income net of taxes	183600000
18	Total Comprehensive Income for the period	4929900000
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	423800000
	Face value of equity share capital	2
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	22.37
	Diluted earnings (loss) per share from continuing operations	22.37
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.02
	Diluted earnings (loss) per share from discontinued operations	0.02
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	22.39
	Diluted earnings (loss) per share from continuing and discontinued operations	22.39
24	Debt equity ratio	0
25	Debt service coverage ratio	0
26	Interest service coverage ratio	0
27	Disclosure of notes on financial results		1.tThis statement has been reviewed by the Audit Committee and recommended for approval to the Board and the Board approved at its meeting held on May 09, 2025. n n2.tOn March 5, 2019, the Board of Directors of Company approved the Scheme of Arrangement amongst the Company and Hitachi Energy India Limited (HEIL) (formerly ABB Power Products and Systems India Limited) for Demerger of Company’s Power Grids business to HEIL (“Demerger”) and the Appointed date for the Demerger was April 1, 2019. The Demerger was approved by National Company Law Tribunal (‘NCLT’) and the NCLT approval was filed with the Registrar of Companies on December 1, 2019 (Effective date). nFurther, the income earned / expenses incurred relating to the above mentioned discontinued business is disclosed as part of discontinued operation. n n3.tThe Board of Directors at its meeting held on May 9, 2025, noted the announcement made by ABB Limited, Zurich, Switzerland (‘Ultimate Holding Company’) decision to spin off its robotics division as a separate listed company. Consequently, the Board has advised the management to assess suitable strategic options. n n4.tThe figures for the last quarter of previous period are balancing figures between the audited figures for the period from January 1, 2024 to December 31, 2024 and unaudited published figures from January 1, 2024 to September 30, 2024. The figures up to the end of the third quarter of previous financial period was subjected to limited review. n

Remarks
Debt equity ratio	Not Applicable
Debt service coverage ratio	Not Applicable
Interest service coverage ratio	Not Applicable

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025
Date of end of reporting period		31-Mar-2025
Whether accounts are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Robotics & Discrete Automation	1495800000	1495800000
2	Motion	10958600000	10958600000
3	Electrification	13576600000	13576600000
4	Process Automation	5864800000	5864800000
5	Power Grids (Discontinuing operations)	0	0
6	Others	51100000	51100000
	Total Segment Revenue	31946900000
	Less: Inter segment revenue	351300000	351300000
	Revenue from operations	31595600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Robotics & Discrete Automation	197900000	197900000
2	Motion	2398200000	2398200000
3	Electrification	3355500000	3355500000
4	Process Automation	962300000	962300000
5	Power Grids (Discontinuing operations)	6800000	6800000
6	Others	0	0
	Total Profit before tax	6920700000
	i. Finance cost	47100000	47100000
	ii. Other Unallocable Expenditure net off Unallocable income	505500000	505500000
	Profit before tax	6368100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Robotics & Discrete Automation	3131100000	3131100000
2	Motion	20141800000	20141800000
3	Electrification	27993300000	27993300000
4	Process Automation	13833000000	13833000000
5	Power Grids (Discontinuing operations)	0	0
6	Others	0	0
	Total Segment Asset	65099200000	65099200000
	Un-allocable Assets	67247600000	67247600000
	Net Segment Asset	132346800000	132346800000
4	Segment Liabilities
	Segment Liabilities
1	Robotics & Discrete Automation	3467600000	3467600000
2	Motion	16202200000	16202200000
3	Electrification	19442900000	19442900000
4	Process Automation	12875100000	12875100000
5	Power Grids (Discontinuing operations)	0	0
6	Others	0	0
	Total Segment Liabilities	51987800000	51987800000
	Un-allocable Liabilities	4675100000	4675100000
	Net Segment Liabilities	56662900000	56662900000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gains / (losses) on defined benefit plans	245300000	245300000
	Total Amount of items that will not be reclassified to profit and loss	245300000
2	Income tax relating to items that will not be reclassified to profit or loss	61700000
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	183600000