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Nobel India LimitedMain BoardEquity2025-04-012026-03-312025-11-062025-10-15INRMillionsQuarterlySecond quarterGeographical2025-11-0616:30:002025-11-0618:15:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-05-05www.akzonobel.co.infalsefalseCompany do not have any loans or debt securities as of now2025-07-012025-09-30UnauditedStandalone83490700007725000084263200004406960000543480000-484800007256200002304000018322000016148700007448710000977610000187417800001971939000025752700003171200002892390000016827000000000016827000000148800001684188000045540000010369.49369.4900369.49369.491. The Standalone Unaudited Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 06 November 2025. The figures for the quarter and half year ended 30 September 2025 have been subjected to limited review by the statutory auditors. <BR> <BR> 2. The Company is principally engaged in the business of manufacturing paints, coatings and allied products in India with similar risk, returns and internal business reporting system. Accordingly, there are no reportable segment(s) other than "Paints", which singly or in aggregate qualify for separate disclosure as per provisions of the relevant Ind AS 108 "Operating segments”. <BR> <BR> 3. On 24 February 2025, the Board of Directors of the Company had accepted a binding offer letter of even date from Akzo Nobel N.V. (Ultimate Holding Company) for the purchase and transfer of all intellectual property rights (“IPRs”) in relation to the decorative paints business of the Company in India, Bangladesh, Bhutan and Nepal by Akzo Nobel Coatings International B.V. at a purchase consideration of INR 11,520 million. The shareholders of the Company approved the aforesaid purchase transaction on 02 April 2025. The approval of the Supervisory Board of Akzo Nobel N.V. was received by the Company on 12 June 2025 and aforesaid purchase transaction was completed on 01 July 2025. These IPRs have been capitalised as Intangible assets with indefinite useful life. <BR> <BR> 4. During the quarter and half year ended 30 September 2025, the Company reported exceptional items amounting to INR 18,742 million. The details for the same are as follows: <BR> <BR> a. Profit from slump sale of Powder Coatings business division and the International Research Center division (net of directly attributable expenses) amounting to INR 18,925 million. <BR> <BR> b. Provision on account of impairment of property, plant and equipment which are rendered unusable due to the above slump sale, the net book value of which amounts to INR 79 million as at 30 September 2025. <BR> <BR> c. Provision for retention incentive amounting to INR 104 million. <BR> <BR> 5. Current tax includes an amount of INR 2,704 million in respect of slump sale of Powder Coatings business division and the International Research Center division during the quarter and half-year ended 30 September 2025. Also, deferred tax for the quarter and half-year ended 30 September 2025 includes an amount of INR 362 million (charge) in respect of taxable timing differences related to IPRs capitalised during the quarter. <BR> <BR> 6. The Standalone Unaudited Financial Results for the quarter and half-year ended 30 September 2025 are not comparable with the corresponding previous periods due to slump sale of the Powder Coatings business division and the International Research Center division during the quarter. <BR> 2025-04-012025-09-30UnauditedStandalone18300130000167080000184672100009593040000959270000376400001700730000497100003662200003557920000162645300002202680000187417800002094446000029024100003050100003207420000017737040000000017737040000-152900001772175000045540000010389.47389.4700389.47389.47Other expenses1614870000Other 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