5051922025-10-012025-12-315051922025-04-012025-12-315051922025-10-012025-12-31in-capmkt:OtherExpenses1Member5051922025-04-012025-12-31in-capmkt:OtherExpenses1Member5051922025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15051922025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares505192SMLMAHNOTLISTEDINE294B01019SML Mahindra LimitedMain BoardEquity2025-04-012026-03-312026-01-162025-12-29INRCroresQuarterlyThird quarterSingle segmentCommercial Vehicles2026-01-1616:15:002026-01-1616:45:00Not applicablefalsefalseNot Applicable 2025-10-012025-12-31UnauditedStandalone53927000001560000054083000004965700000226800000-1192900000591700000579000001334000003905000005173100000235200000023520000060100000-3000005980000001754000000000175400000104000001858000001448000001012.1112.110012.1112.11The above unaudited financial results were reviewed and recommended by the Audit Committee on 16 January 2026 and approved by the Board of Directors in their meeting held on 16 January 2026. The unaudited financial results for the current quarter have been subjected to limited review by the Statutory Auditors of the Company. The Statutory Auditors of the Company have expressed an unmodified review conclusion on the unaudited financial results for the quarter and nine months ended 31 December 2025. The unmodified review report of the Statutory Auditors is being filed with the BSE Limited and National Stock Exchange of India Limited NSE. For more details on the unaudited financial results visit Investor Relations section of our website at https smlmahindra.com and Financial Results in Corporates section of www.nseindia.com and www.bseindia.com. <BR> The above unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under section 133 of the Companies Act 2013 the Act and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations including relevant circulars issued by the SEBI from time to time. <BR> The Chief Operating Decision Maker monitors and reviews the performance of the operating segment i.e commercial vehicles and related components as a single operating segment. Considering that there is only one reportable segment there are no additional disclosures to be provided under Ind AS 108 Segment information. <BR> On November 21 2025 the Government of India notified the four Labour Codes the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 collectively new labour code consolidating 29 existing labour laws. <BR> In accordance with the new Labour Codes the Company has currently estimated the incremental impact on retiral benefits to be Rs. 0.77 crores. The Company continues to monitor developments on the Rules to be notified by regulatory authorities including clarifications additional guidance from authorities and will continue to assess the accounting implications basis such developments guidance. <BR> The Ministry of Environment Forest and Climate Change has notified the Environment Protection End of Life Vehicles Rules 2025 ELV Rules which are effective from 1 April 2025. As per these rules Extended Producer Responsibility EPR obligations are imposed on producers vehicle manufacturers for the scrapping of End of Life Vehicles and such obligations are to be fulfilled through the purchase of EPR certificates from registered Vehicle Scrapping Facilities via a Centralised Online Portal. The implementation details and operational procedures of the ELV rules including the modalities of the pricing mechanism for the EPR certificates are yet to be developed. <BR> Consequently the Company is currently unable to reliably estimate a range of possible outcomes and the potential impact of these rules. The Company will continue to assess the ability to measure its obligations pursuant to the ELV Rules as and when the aforesaid details of implementation framework are available. <BR> 2025-04-012025-12-31UnauditedStandalone19402700000574000001946010000015149400000730400000-12539000001738700000137500000386600000115790000018046600000141350000001413500000371700000-137000003580000000105550000000001055500000240000010579000001448000001072.9372.930072.9372.93Other expenses390500000Other expenses1157900000Remeasurement losses on defined benefit plans1390000013900000Remeasurement losses on defined benefit plans320000032000003500000800000104000002400000