5413012025-10-012025-12-315413012025-12-315413012025-04-012025-12-315413012025-10-012025-12-31in-capmkt:OtherExpenses1Member5413012025-04-012025-12-31in-capmkt:OtherExpenses1Member5413012025-10-012025-12-31in-capmkt:ReportableSegments1Member5413012025-10-012025-12-31in-capmkt:ReportableSegments2Member5413012025-04-012025-12-31in-capmkt:ReportableSegments1Member5413012025-04-012025-12-31in-capmkt:ReportableSegments2Member5413012025-10-012025-12-31in-capmkt:ReportableSegments1Member5413012025-10-012025-12-31in-capmkt:ReportableSegments2Member5413012025-04-012025-12-31in-capmkt:ReportableSegments1Member5413012025-04-012025-12-31in-capmkt:ReportableSegments2Member5413012025-10-012025-12-31in-capmkt:ReportableSegments1Member5413012025-12-31in-capmkt:ReportableSegments1Member5413012025-10-012025-12-31in-capmkt:ReportableSegments2Member5413012025-12-31in-capmkt:ReportableSegments2Member5413012025-10-012025-12-31in-capmkt:ReportableSegments1Member5413012025-12-31in-capmkt:ReportableSegments1Member5413012025-10-012025-12-31in-capmkt:ReportableSegments2Member5413012025-12-31in-capmkt:ReportableSegments2Member5413012025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15413012025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25413012025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15413012025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares541301ORIENTELECNOTLISTEDINE142Z01019ORIENT ELECTRIC LIMITEDMain BoardEquity2025-04-012026-03-312026-01-222026-01-14INRCroresQuarterlyThird quarterMulti segment2026-01-2212:40:002026-01-2214:15:00Not applicablefalsefalseNOT APPLICABLE2025-10-012025-12-31UnauditedStandalone9064500000156000009080100000192420000041109000003259000007702000006750000018890000012566000008644200000435900000-86500000349400000121600000-320000008960000002598000000000259800000150000026130000021340000011.221.22001.221.221.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 January 22, 2026. <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.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 - consolidating 29 existing labour laws.The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations.The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India.Considering the materiality and regulatory-driven, non-recurring nature of this impact, the same is disclosed as "Impact of new Labour Codes" under Exceptional Item. <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 Company believes that it has strong case on merits and hence no provision has been made there against. <BR> <BR> 6.During the current quarter, in respect to ongoing Litigation where Anti-Evasion Wing of the GST and Central Excise Department GST alleged wrong HSN classification, the Company has received favourable orders from the States of Kerala of Rs 4.48 crore and Jammu of Rs 0.22 crore whereby the Show cause notice have been dropped with Nil demand. However, the state of Andhra Pradesh has confirmed the demand of Rs 5.74 crores in respect of show cause notice issued earlier.In respect to pending ongoing demand orders aggregating to Rs.64.31 crores, Company has already filed appeals/writ petitions and are pending adjudication. Based on advice of legal expert, the Company believes that it has a strong case on merits and hence no provision has been made there against. <BR> <BR> 7.During the current quarter, the Company has received a favourable rectification order from the GST and Central Excise Department, Chennai, in respect of a demand raised in the previous quarter for FY 2021-22 on account of alleged non-reversal of input tax credit pertaining to outstanding inter-unit balances beyond 180 days. Pursuant to the said rectification order, the demand has been reduced from Rs.51,59,48,406 to Rs.31,904. <BR> <BR> 8.The Board of Directors at their meeting held on January 22, 2026 declared a interim dividend of Rs. 0.75 (@75%) per equity share of Re. 1 each of the Company.2025-04-012025-12-31UnauditedStandalone237814000006540000023846800000571840000010544300000942000002290600000172300000574400000361710000023011300000835500000-86500000749000000249500000-5610000019340000005556000000000555600000300000055860000021340000012.62.6002.62.6Other Expenses1256600000Other Expenses3617100000Electrical Consumer Durables6467200000Lighting & Switchgear2597300000Electrical Consumer Durables16326300000Lighting & Switchgear745510000090645000002378140000000906450000023781400000Electrical Consumer Durables765500000Lighting & Switchgear247700000Electrical Consumer Durables1497800000Lighting & Switchgear97900000010132000002476800000540000001371000006098000001590700000349400000749000000Electrical Consumer Durables9472700000Lighting & Switchgear428620000013758900000220870000015967600000Electrical Consumer Durables4702100000Lighting & Switchgear2501600000720370000014123000008616000000Other un-allocable expenditure net of un-allocable income includes Exceptional Item of Rs.8.65 Cr (Note 4 of Notes on Financial Results) as there is no specific tab for that in segment reporting.Re-measurement gain / (losses) on defined benefit plans2000000Income Tax effect [(charge)/credit]-5000001500000Re-measurement gain / (losses) on defined benefit plans4000000Income Tax effect [(charge)/credit]-10000003000000000015000003000000