5303652025-10-012025-12-315303652025-04-012025-12-315303652025-10-012025-12-31in-capmkt:OtherExpenses1Member5303652025-10-012025-12-31in-capmkt:OtherExpenses2Member5303652025-10-012025-12-31in-capmkt:OtherExpenses3Member5303652025-10-012025-12-31in-capmkt:OtherExpenses4Member5303652025-10-012025-12-31in-capmkt:OtherExpenses5Member5303652025-10-012025-12-31in-capmkt:OtherExpenses6Member5303652025-10-012025-12-31in-capmkt:OtherExpenses7Member5303652025-10-012025-12-31in-capmkt:OtherExpenses8Member5303652025-10-012025-12-31in-capmkt:OtherExpenses9Member5303652025-10-012025-12-31in-capmkt:OtherExpenses10Member5303652025-04-012025-12-31in-capmkt:OtherExpenses1Member5303652025-04-012025-12-31in-capmkt:OtherExpenses2Member5303652025-04-012025-12-31in-capmkt:OtherExpenses3Member5303652025-04-012025-12-31in-capmkt:OtherExpenses4Member5303652025-04-012025-12-31in-capmkt:OtherExpenses5Member5303652025-04-012025-12-31in-capmkt:OtherExpenses6Member5303652025-04-012025-12-31in-capmkt:OtherExpenses7Member5303652025-04-012025-12-31in-capmkt:OtherExpenses8Member5303652025-04-012025-12-31in-capmkt:OtherExpenses9Member5303652025-04-012025-12-31in-capmkt:OtherExpenses10Member5303652025-10-012025-12-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares530365ORIENTBELLNAINE607D01018Orient Bell LimitedMain BoardEquity2025-04-012026-03-312026-01-272026-01-19INRLakhsQuarterlyThird quarterSingle segmentCeramic Tiles and Allied Products2026-01-2711:25:002026-01-2713:35:00Declaration of unmodified opinionfalsefalseNo default in the payment of loans and debt securities made by company during the quarter. <BR> 2025-10-012025-12-31UnauditedStandalone16644230005057000166948000023570300049238700026521000250380000941100053647000558632000162668100042799000042799000123800003810001276100003003800000003003800068500030723000147100000102.052.04002.052.0400.05550.09891 These standalone and consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (as amended) ['Ind AS'] prescribed under section 133 of the Companies Act, 2013 read with relevant rules, issued thereunder, and other recognised accounting practices and policies and in terms of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended)['Listing Regulations'].These standalone and consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (as amended) ['Ind AS'] prescribed under section 133 of the Companies Act, 2013 read with relevant rules, issued thereunder, and other recognised accounting practices and policies and in terms of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended)['Listing Regulations']. <BR> <BR> 2 The above standalone and consolidated financial results have been reviewed by Audit Committee and thereafter approved and taken on record by the Board of Directors in its meeting held on January 27, 2026. The Statutory auditor has expressed an unmodified audit opinion on these standalone and consolidated financial statements. <BR> <BR> 3 The business activity of the Company falls within a single primary business segment viz. 'Ceramic Tiles and Allied Products' and hence there is no other reportable segment as per Ind AS 108 "Operating Segments''. <BR> <BR> 4 The figures for corresponding previous period have been re-grouped/re-classified wherever necessary to make them comparable with the current period figures. <BR> <BR> 5 On November 21, 2025, the Government of India notified provisions of 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, (‘Labour Codes’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. <BR> The company is in the process of evaluating the financial impact of above amendments. Based on the initial assessment, considering the current salary structure of the company and consistent with the guidance issued by the Institute of Chartered Accountants of India, management is of the view that said change is unlikely to have a material impact. Further, the Central and State Governments are yet to notify the Rules on various aspects of the Labour Codes. Upon notification of the same, the Company will evaluate the overall impact, if any, on the measurement of employee benefits and will provide appropriate accounting treatment accordingly.Hence, no provision has been made during the current quarter towards any potential increase in Gratuity and Leave Encashment liability, if any. <BR> <BR> 6 The unaudited results of the company for the quarter and nine months ended December 31, 2025 are also available on the Company's website (www.orientbell.com) and on the website of BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com).2025-04-012025-12-31UnauditedStandalone47063190001633900047226580007643000001327495000-11775800076287500029510000161363000172734500046551300006752800006752800015736000139700017133000050395000000050395000205600052451000147100000103.433.42003.433.4200.03290.0818Power & Fuel Charges307998000Packing Material Consumed42420000Stores & Spares consumed34845000Advertisement and Sales Promotion62166000Repair and Maintenance other9489000Repair and Maintenance byuliding and Machinery7830000Travelling & Conveyance28440000Freight & Forwarding Charges12115000Hire Charges11979000Other41350000Power & Fuel Charges959967000Packing Material Consumed138948000Stores & Spares consumed109846000Advertisement and Sales Promotion185542000Repair and Maintenance other29175000Repair and Maintenance byuliding and Machinery21650000Travelling & Conveyance78425000Freight & Forwarding Charges42371000Hire Charges34630000Other126791000-916000-27480002310006920006850002056000UnauditedtrueS R DINODIA & CO LLPtrue2028-09-30