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This statement has been reviewed by the Audit Committee and recommended for approval to the Board and the Board approved at its meeting held on November 06, 2025. <BR> <BR> 2. On 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). <BR> Further, the income earned / expenses incurred relating to the above mentioned discontinued business is disclosed as part of discontinued operation. <BR> <BR> 3. The 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. On August 2, 2025, the Board of Directors of the Company approved the appointment of advisors to conduct valuation of the Company’s Robotics & Discrete Automation segment and incorporation of a wholly owned subsidiary which can eventually house the Robotics & Discrete Automation segment of the Company as a separate legal entity. <BR> Pursuant to the above, the Company has incorporated a wholly owned subsidiary "ABB Robotics India Private Limited" on September 22, 2025. <BR> <BR> 4. During the quarter, the Company has received a claim from one of its customers with respect to projects under execution in the Electrification business segment. The claim has been carefully evaluated, and an amount of Rs. 39.5 crores has been netted off from ‘Revenue from Operations‘ in line with the applicable accounting standards. <BR> <BR> 5. The subsidiary consolidated in this result was incorporated on September 22, 2025 and hence, the amounts included in results prior to that date (including comparative information) pertains to Parent Entity’s numbers. <BR> 2025-01-012025-09-30UnauditedConsolidated96457200000276030000099217500000500224000008353100000-2825400000683440000014540000010589000001910520000082694000000165235000000165235000003853400000319300000417270000001235080000044000001100000330000001235410000038300000123924000000000433800000258.2958.290.020.0258.3158.31000NANASubcontracting charges1003500000Other expenses5257900000Subcontracting charges3106400000Other expenses15998800000Robotics & Discrete Automation1811100000Motion11745800000Electrification13782500000Process Automation6013100000Power Grids (Discontinuing operations)0Others12500000Robotics & Discrete Automation5667700000Motion33585500000Electrification41144600000Process Automation16798700000Power Grids (Discontinuing operations)0Others10170000033365000000972982000002578000008410000003310720000096457200000Robotics & Discrete Automation145600000Motion1816300000Electrification2707900000Process Automation1054100000Power Grids (Discontinuing operations)2100000Others0Robotics & Discrete Automation497800000Motion6002400000Electrification8277200000Process Automation2863000000Power Grids (Discontinuing operations)4400000Others057260000001764480000056400000145400000246400000971500000542320000016527900000Robotics & Discrete Automation2283300000Motion21545900000Electrification30814900000Process Automation13305100000Power Grids (Discontinuing operations)0Others06794920000059987300000127936500000Robotics & Discrete Automation3445300000Motion16349200000Electrification18154000000Process Automation12091100000Power Grids (Discontinuing operations)0Others050039600000391970000053959300000Remeasurement gains / (losses) on defined benefit plans1850000018500000Remeasurement gains / (losses) on defined benefit plans51200000512000004700000129000001380000038300000