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The above consolidated financial results for the quarter and half year ended September 30, 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company (or "Holding Company") in their respective meetings held on November 04, 2025 and have been reviewed by the Statutory Auditors of the Company. <BR> 2 Exceptional items- <BR> a For the quarter ended June 30, 2025 and half year ended September 30, 2025 of Rs. 75.99 crores represents gain on sale of certain land and building to Sona BLW Precision Forgings Limited (Sona Comstar) pursuant to agreement dated February 10, 2025. The tax impact relating to this sale amounting to Rs. 10.87 crores is included in tax expense from continuing operations. <BR> b For the year ended March 31, 2025 of RS. 1.67 Crores represents provision for impairment of investments in Adico Escorts Agri Equipment Private Limited (a joint venture company). <BR> 3. The Board of the Directors of the Holding Company on October 23, 2024 had approved the sale/ transfer of its division engaged in the business of manufacturing, assembly, sales, servicing, research and development of railway equipment products including pa rts thereto ("RED Business") as a going concern, on a 'slump sale' basis, as defined under Section 2(42C) of the Income-tax Act, 1961, for a lump sum cash consideration of Rs. 1,600 Crores without values being assigned to the individual assets and liabilities in such sale/ transfer, to Sona BLW Precision Forgings Limited (Sona Comstar). The said business was a reportable segment as "Railway equipments" as per the requirements of Ind AS 108, "Operating Segments" till September 30, 2024. Subsequently, the said business had been disclosed under discontinued operations and previous periods were also reclassified in terms of Ind AS 105 "Non-current assets held for sale and discontinued operations". <BR> During the quarter ended June 30, 2025, the holding company transferred the RED Business to Sona Comstar upon completion of conditions precedent as specified in the business transfer agreement (BTA). Pl. refer 3(a)(b) and (c) from Results PDF. <BR> 4. The Board of Directors in their respective meeting held on May 08, 2025 had recommended the final dividend oft 18 per equity share(face value oft 10 each) for FY 2024-25.The same has been paid during the quarter ended September 30, 2025. <BR> 5 Previous period figures have been re-grouped/ reclass ified wherever necessary, to conform to current period's class ification and tl1e impact of such re-group ing/ recla ssification are not material to the financial results.2025-04-012025-09-30UnauditedConsolidated52916100000290360000055819700000302277000007161600000-770200000395640000085500000121730000055295000004740780000084119000007599000009171800000191900000037700000022960000000687580000012030500000175420000010276300000017152100000-34000001714870000017152700000-600000-3400000011188000001062.5162.4993.4193.39155.92155.88Other Expenses2905300000Other Expenses552950000019154400000141400000000163650000029410000000186219000000194300000403100000192193000005370000025353000004430730000014486700000514641000001553850000028094000001731650000087400000239500000874554000000421550000010615760000017540000001506403000001118800000117733700000118852500000-39600000118812900000000010641000001064100000795500000965100000011570000029404000000363390000016290500000199244000003797000000237214000001940800000128030000019445000000288870000000031827400000150640300000Agri machinery products24462200000Construction equipments3381000000Unallocated72400000Revenue from discontinued operations0Profit before tax from discontinued operations0Agri machinery products46441100000Construction equipments6395800000Unallocated79200000Revenue from discontinued operations1338700000Profit before tax from discontinued operations027915600000542548000002791560000054254800000Agri machinery products3108800000Construction equipments127600000Unallocated0Revenue from discontinued operations0Profit before tax from discontinued operations0Agri machinery products5851900000Construction equipments302300000Unallocated0Revenue from discontinued operations0Profit before tax from discontinued operations120305000003236400000181847000004560000085500000-1081700000-3103100000427250000021202300000Agri machinery products52805400000Construction equipments4113900000Unallocated93721000000Revenue from discontinued operations0Profit before tax from discontinued operations01506403000000150640300000Agri machinery products23336200000Construction equipments3441100000Unallocated5050200000Revenue from discontinued operations0Profit before tax from discontinued operations03182750000003182750000073100000-767200000-15586000000-98270000000-2967000000318680000006700000001217300000000-1968000000-11700000017790000000-11020000000-12479500000120305000002316000000-236790000068039000000002030600000047733000000063577000001843260000000002940000013677000000001833000000000000171169000000000005195000000-7227100000-3187200000000000306000000-22500000017560000019802000007310000000-2220800000-6347000004800000-62990000034393000002809400000Re-measurements of defined employee benefit plans-20700000-20700000Re-measurements of defined employee benefit plans-10000000-10000000-5200000-2500000Exchange differences on translation of foreign operations900000900000Exchange differences on translation of foreign operations4100000410000000-14600000-3400000