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The above financial results of the Company were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on October 17, 2025. <BR> <BR> 2.These financial results have been prepared in accordance with Indian Accounting Standards (IND-AS) as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 (as amended). <BR> <BR> 3.As per IND AS 108 - Operating Segments, the Company has two reportable segments namely Electrical Consumer Durables and Lighting & Switchgear. The financial information for these segments are accompanying the financial results as per IND AS 108 - Operating Segments. <BR> <BR> 4.During the current period, pursuant to approval of the Board of Directors, Company has entered into Agreement to Sale in respect to a dwelling unit at New Delhi which has been classified as ‘Asset held for sale’. <BR> <BR> 5.During the previous year, the Company had received show cause notices from Excise and Taxation Officer-cum-Assessing Authority under Haryana Tax on Entry of Goods into Local Areas Act,2008 for FY 2015-16, 2016-17 and 2017-18 amounting to Rs 33.75 crores in respect to goods brought into Haryana for consumption/ use /sale in the said period. The Company had filed a writ petition before High Court of Punjab and Haryana against the said show cause notices which is pending for adjudication before Hon'ble High Court. Based on advice from legal expert the management believes that it has strong case on merits and hence no provision has been made there against. <BR> <BR> 6.During previous period, the Company received demand orders/show cause notices amounting to Rs 66.14 crores from Anti Evasion section of GST and Central Excise Department from the five states, where department had alleged import of goods at higher rate of GST and sales at lower rate of GST on account of wrong HSN/misclassification of goods and other matters.The Company had filed appeal/writ petition and replies against the demand orders/ show cause notices with respective Hon'ble High Courts and authorities, which are pending for adjudication/conclusion. Based on advice from legal expert, Company believes that it has strong case on merits and hence no provision has been made there against. <BR> <BR> 7.During current quarter, the Company received demand order amounting to Rs 51.59 crores from GST and Central Excise Department, Chennai for FY 2021-22. Demand has been raised majorly on account of non-reversal of input tax credit on outstanding interunit balance after 180 days. The Company has filed rectification against the said demand order. Based on advice from legal expert, the Company believes that it has strong case on merits and hence no provision has been made there against.2025-04-012025-09-30UnauditedStandalone14716900000498000001476670000037942000006433400000-23170000015204000001048000003855000002360500000143671000003996000000399600000127900000-2410000010380000002958000000000295800000150000029730000021340000011.391.39001.391.39Other Expenses1078400000Other Expenses23605000004123600000296000000096500000670000000037500000017120000020870000044120000052200000495850000045039000000437550000017490000027200000052000000462960000004481000009581600000142000000145543000002134000006876000000708940000070894000000000420200000420200000298600000004730000076610000054580000085270000039021000004754800000789700000609030000027490000033360000000669880000000746490000014554300000Electrical Consumer Durables4409100000Lighting & Switchgear2617000000Electrical Consumer Durables9859100000Lighting & Switchgear485780000070261000001471690000000702610000014716900000Electrical Consumer Durables363000000Lighting & Switchgear341700000Electrical Consumer Durables732300000Lighting & Switchgear73130000070470000014636000004150000083100000500200000980900000163000000399600000Electrical Consumer Durables8671300000Lighting & Switchgear418120000012852500000170180000014554300000Electrical Consumer Durables3527400000Lighting & Switchgear251430000060417000001423200000746490000032800000-2072000006783000001870000000-160900000-8000000-1237400000021250000003855000000-19510000038200000-108700000-156900000-1800000091000009100000-11900000006590000000-648800000-2492000000001678000000-41700000000000000400000014560000019826000001829900000000000000000000088000000-400000015900000000000003753000000151000000160000000111000000053200000-3479000000-347900000522800000174900000Re-Measurement gain/(losses) on defined benefit Plans1500000Income Tax effect [(charge)/credit]-4000001100000Re-Measurement gain/(losses) on defined benefit Plans2000000Income Tax effect [(charge)/credit]-5000001500000000011000001500000Orient Electric Limited******GMMCO Limited******Other related PartySale of goods or services10000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.40000000Actual transaction value was 0.03573 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.04.Orient Electric Limited******AVTEC Limited******Other Related PartySale of goods or services10000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.10000000Actual transaction value was 0.006834 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.01.Orient Electric Limited******Ms. AVANI BIRLA******Promoter GroupSale of goods or services500000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.000Actual transaction value was 0.0033 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00.Orient Electric Limited******Mr. Ravindra Singh Negi******Managing Director and CEOSale of goods or services500000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.000Actual transaction value was 0.0045 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00.Orient Electric Limited******Orient Paper & Industries Ltd.******Other Related PartySale of goods or services10000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.80000000Orient Electric Limited******Orient Paper & Industries Ltd.******Other Related PartyAny other transactionRent Paid10000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.140000000Orient Electric Limited******CK BIRLA CORPORATE SERVICES******Other Related PartyAny other transactionConsultancy Charges140000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.4630000000Orient Electric Limited******Birlasoft Limited******Other Related PartyAny other transactionConsultancy Charges30800000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.1500000000Orient Electric Limited******Mr. CK Birla******Chairman and Non-Executive DirectorAny other transactionRemuneration (Sitting fees)800000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2024.30000000Orient Electric Limited******Birla Industries Provident Fund******Other Related PartyAny other transactionContribution to provident Fund22500000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.1010000000Orient Electric Limited******Ms. Alka Marezban******Non- Executive Independent DirectorAny other transactionDirectors Sitting Fees0Not Applicable60000000Orient Electric Limited******Mr. K Pradeep Chandra******Non- Executive Independent DirectorAny other transactionDirectors Sitting Fees0Not Applicable70000000Orient Electric Limited******Mr. TCA Ranganathan******Non- Executive Independent DirectorAny other transactionDirectors Sitting Fees0Not Applicable70000000Orient Electric Limited******Mr. Raju Lal******Non- Executive Independent DirectorAny other transactionDirectors Sitting Fees0Not Applicable50000000Orient Electric Limited******CK BIRLA CORPORATE SERVICES******Other related PartyAny other transactionBranding Charges15000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended September 30, 2025.410000000Orient Electric Limited******Ms. AVANI BIRLA******Promoter GroupAny other transactionShort Term Employee Benefits54300000Not Applicable2030000000In Column K, the value of the transaction includes: (i) Rs.5 Crores, as approved by the shareholders, with authority delegated to the Board/Committees to increase remuneration from time to time up to Rs. 5 Crores; and (ii) Long-Term Cash Incentive of Rs. 0.43 Crores, as approved by the Board. The remuneration to the related party indicated in Column 'O' excludes provisions for gratuity and leave benefits, as these are determined on an actuarial basis for the Company. The amount, however, includes variable pay proportionate to the reporting period, in line with provisions made in the books of accounts.101300000