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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	Bearings and allied goods
Start date and time of board meeting	23-May-2025   18:00:00
End date and time of board meeting	23-May-2025   19:30:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(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	NA
(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.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(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?	Yes
Latest Date on which RPT policy is updated	2025-02-05
Indicate Company website link for updated RPT policy of the Company	www.timken.com
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
Notapplicable

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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	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	9397910000	31478100000
	Other income	138550000	501810000
	Total income	9536460000	31979910000
2	Expenses
(a)	Cost of materials consumed	2718390000	9571980000
(b)	Purchases of stock-in-trade	2357350000	9012760000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	527660000	419190000
(d)	Employee benefit expense	430390000	1700230000
(e)	Finance costs	11920000	42890000
(f)	Depreciation, depletion and amortisation expense	208670000	847700000
(f)	Other Expenses
1	Other Expenses	1266760000	4857870000
	Total other expenses	1266760000	4857870000
	Total expenses	7521140000	26452620000
3	Total profit before exceptional items and tax	2015320000	5527290000
4	Exceptional items	0	0
5	Total profit before tax	2015320000	5527290000
6	Tax expense
7	Current tax	144640000	1069600000
8	Deferred tax	2390000	-16170000
9	Total tax expenses	147030000	1053430000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1868290000	4473860000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1868290000	4473860000
17	Other comprehensive income net of taxes	-3730000	-9830000
18	Total Comprehensive Income for the period	1864560000	4464030000
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	752190000	752190000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	24.84	59.48
	Diluted earnings (loss) per share from continuing operations	24.84	59.48
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	24.84	59.48
	Diluted earnings (loss) per share from continuing and discontinued operations	24.84	59.48
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above financial results of Timken India Limited as reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on May 23 2025. The results for the year ended March 31 2025 has been audited and the quarter ended March 31 2025 has been reviewed by Deloitte Haskins Sells LLP the statutory auditors of the Company. The statutory auditors of the Company have expressed an unmodified opinion on the financial results for the year ended March 31 2025 and have issued an unmodified conclusion in respect of the limited review for the quarter ended March 31 2025. n n2. The Company has only one reportable primary segment viz. Bearings and allied goods services. Accordingly no separate disclosure of segment information has been made. n n3. The Statement of Assets and Liabilities as at March 31 2025 is given as Annexure A and Statement of cash flows for the year ended March 31 2025 is given as Annexure B. n n4. The figures for the quarters ended March 31 2025 and March 31 2024 are balancing figures between audited figures in respect of full financial years ended March 31 2025 and March 31 2024 respectively and the unaudited published year to date figures upto December 31 2024 and December 31 2023 respectively being the end of the third quarter of the respective financial years which were subjected to Limited Review by the statutory auditor. n n5. The Board has recommended subject to approval of the members of the Company at ensuing Annual General Meeting payment of dividend of Rs 36.00 PY Rs 2.50 per equity share of Rs. 10 each fully paid. n n6. These financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act 2013 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. n n7. Revenue from operations for the quarter and year ended March 31 2025 includes income of Rs 275.27 million consequent to the Bilaterial Advance Pricing Agreement signed with the Central Board of Direct Taxes for the financial years 2019-20 to 2023-24. n n8. Current tax for the quarter and year ended March 31 2025 includes reversal of other provison of Rs. 370.30 million which relates to certain transactions of earlier periods basis management evaluation.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	5774340000
	Capital work-in-progress	5916580000
	Investment property	96230000
	Goodwill	1813110000
	Other intangible assets	402710000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	300000
	Trade receivables, non-current	0
	Loans, non-current	600000
	Other non-current financial assets	218110000
	Total non-current financial assets	219010000
	Deferred tax assets (net)	0
	Other non-current assets	505840000
	Total non-current assets	14727820000
2	Current assets
	Inventories	6446610000
	Current financial asset
	Current investments	1171000000
	Trade receivables, current	6998240000
	Cash and cash equivalents	3943490000
	Bank balance other than cash and cash equivalents	31270000
	Loans, current	1270000
	Other current financial assets	145920000
	Total current financial assets	12291190000
	Current tax assets (net)	0
	Other current assets	787940000
	Total current assets	19525740000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	34253560000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	752190000
	Other equity	27696460000
	Total equity attributable to owners of parent	28448650000
	Non controlling interest
	Total equity	28448650000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	139350000
	Total non-current financial liabilities	139350000
	Provisions, non-current	100940000
	Deferred tax liabilities (net)	209760000
	Deferred government grants, Non-current	0
	Other non-current liabilities	237680000
	Total non-current liabilities	687730000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	460590000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3509490000
	Total Trade payable	3970080000
	Other current financial liabilities	676100000
	Total current financial liabilities	4646180000
	Other current liabilities	86830000
	Provisions, current	77330000
	Current tax liabilities (Net)	306840000
	Deferred government grants, Current	0
	Total current liabilities	5117180000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	5804910000
	Total equity and liabilites	34253560000
	Disclosure of notes on assets and liabilities

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	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
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
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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
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	-4990000	-13140000
2	Income tax effect on above	1260000	3310000
	Total Amount of items that will not be reclassified to profit and loss	-3730000	-9830000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-3730000	-9830000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
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.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			5527290000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			42890000
	Adjustments for decrease (increase) in inventories			220250000
	Adjustments for decrease (increase) in trade receivables, current			-492020000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-586410000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			138240000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			59450000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			847700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-60430000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-15550000
	Adjustments for dividend income			141930000
	Adjustments for interest income			220490000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-36820000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-245120000
	Net cash flows from (used in) operations			5282170000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1409190000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3872980000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			37510000
	Purchase of property, plant and equipment			3775480000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			141930000
	Interest received			220490000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3375550000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			42370000
	Dividends paid			188020000
	Interest paid			42890000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-273280000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			224150000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			3340000
	Net increase (decrease) in cash and cash equivalents			227490000
	Cash and cash equivalents cash flow statement at beginning of period			4887000000
	Cash and cash equivalents cash flow statement at end of period			5114490000