ESABINDIA2023-07-012023-09-30 ESABINDIA2023-07-012023-09-30 ESABINDIA2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member ESABINDIA2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member ESABINDIA2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500133 ESABINDIA NOTLISTED Esab India Limited Equity 2023-04-01 2024-03-31 2023-11-10 2023-09-29 INR Lakhs Half yearly 20:30:00 21:30:00 2023-11-10 2023-11-10 true Cash Flow Indirect Not applicable Single segment Fabrication Technology 2023-07-01 2023-09-30 Unaudited Standalone 3031400000.00 11500000.00 3042900000.00 1360100000.00 449900000.00 17900000.00 261500000.00 1000000.00 34000000.00 398000000.00 2522400000.00 520500000.00 0.00 520500000.00 134600000.00 1800000.00 136400000.00 0.00 384100000.00 0.00 0.00 0.00 0.00 384100000.00 0.00 384100000.00 0.00 0.00 153900000.00 10 24.96 24.96 0.00 0.00 24.96 24.96 Notes: 1. The results have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified under Section 133 of Companies Act, 2013 read with the Companies(Indian Accounting Standards) Rules 2015 as amended. 2. The above unaudited financial results for the quarter and six months ended September 30, 2023 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 10, 2023. The results for the quarter and six months ended September 30, 2023 were subject to a Limited Review by the Statutory Auditors of the Company. An unqualified report has been issued by them thereon. 3. Based on a detailed evaluation of key financial parameters reviewed, the Company believes that it operates in only one segment i.e. Fabrication Technology. 4. The final dividend of Rs. 20/- per equity share of Rs. 10/- each for the financial year 2022-23 was paid on 25th August 2023 with the approval of the shareholders at the Annual General Meeting held on 10th August 2023. 5. The Company has declared Interim Dividend of Rs. 32/- per equity share of Rs. 10/- each at the meeting of Board of Directors held on November 10, 2023 for the financial year 2023-24. 6. The Company has considered the possible effects that may result from COVID-19 in the preparation of these Financial Results including the recoverability of carrying amounts of financial and non-financial assets. ln developing the assumptions relating to the possible future uncertainties in the global economic conditions because of COVID-19, the Company has, at the date of approval of these Financial Results, used internal and external sources of information which are relevant and expects that the carrying amount of these assets will be recovered. The impact of COVID-19 on the Company's financial results may differ from that estimated as at the date of approval of these Financial Results and the Company will continue to monitor any material changes to the future economic conditions. 7. The date on which the Code of Social Security, 2020 (‘The Code’) relating to employee benefits will come into effect is yet to be notified and the related rules are yet to be finalised. The Company will evaluate The Code and its rules, assess the impact, if any and account for the same once they become effective. 8. Previous period's figures have been regrouped or reclassified wherever necessary. 9. The results would be uploaded and available for viewing on the Company’s website www.esabindia.com and on the website of the Stock Exchanges - BSE Limited and National Stock Exchange of India Limited. Chennai For ESAB India Limited November 10, 2023 Rohit Gambhir ESAB India Limited Single segment 2023-04-01 2023-09-30 Unaudited Standalone 6013900000.00 36700000.00 6050600000.00 2785500000.00 825500000.00 18400000.00 509900000.00 1900000.00 67400000.00 752700000.00 4961300000.00 1089300000.00 0.00 1089300000.00 279500000.00 1900000.00 281400000.00 0.00 807900000.00 0.00 0.00 0.00 0.00 807900000.00 0.00 807900000.00 0.00 0.00 153900000.00 10 52.50 52.50 0.00 0.00 52.50 52.50 Other Expenses 398000000.00 Other Expenses 752700000.00 1102600000.00 50300000.00 0.00 64900000.00 4400000.00 0.00 56100000.00 60500000.00 8900000.00 10800000.00 1298000000.00 1187700000.00 90100000.00 1805600000.00 333700000.00 213500000.00 0.00 17800000.00 2460700000.00 39400000.00 178500000.00 3866300000.00 20900000.00 0.00 5185200000.00 153900000.00 2948600000.00 3102500000.00 3102500000.00 0.00 40200000.00 40200000.00 57700000.00 97900000.00 0.00 1418600000.00 253900000.00 1672500000.00 203900000.00 61700000.00 46700000.00 0.00 1984800000.00 0.00 0.00 2082700000.00 5185200000.00 1900000.00 46600000.00 -296300000.00 0.00 -18900000.00 -10700000.00 0.00 -40600000.00 0.00 -105400000.00 0.00 19400000.00 0.00 67400000.00 0.00 13200000.00 0.00 56600000.00 0.00 7400000.00 0.00 0.00 0.00 -3300000.00 0.00 0.00 0.00 0.00 0.00 -262700000.00 826600000.00 0.00 0.00 -7300000.00 273000000.00 0.00 546300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12100000.00 128300000.00 963200000.00 1052900000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 53000000.00 84200000.00 0.00 0.00 0.00 0.00 0.00 3100000.00 0.00 0.00 0.00 -234000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3300000.00 0.00 307800000.00 0.00 0.00 -1900000.00 -313000000.00 -700000.00 0.00 -700000.00 334400000.00 333700000.00 0.00 0.00 0.00 0.00 0.00 0.00