5442532025-10-012025-12-315442532025-12-315442532025-04-012025-12-315442532025-10-012025-12-31in-capmkt:OtherExpenses1Member5442532025-04-012025-12-31in-capmkt:OtherExpenses1Member5442532025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15442532025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25442532025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15442532025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25442532025-12-31Statement15442532025-10-012025-12-31Statement15442532025-12-31StatementDynamic1I1Statement15442532025-12-31StatementDynamic1I2Statement15442532025-12-31StatementDynamic1I3Statement15442532025-12-31StatementDynamic1I4Statement15442532025-12-31StatementDynamic1I5Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544253KROSSNOTLISTEDINE0O6601022KROSS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-292026-01-22INRMillionsQuarterlyThird quarterSingle segmentAuto Component2026-01-2916:30:002026-01-2918:25:00Not applicabletrue1falseThere is no default on Loan and Debt securities applicable to the company2025-10-012025-12-31UnauditedStandalone1774780000274000017775200009430400000251100001019900002108000023360000470130000158471000019281000001928100004988000031200005300000001398100000000139810000-41000013940000032255000052.172.17002.172.17The above unaudited financial results of the Company for the Quarter & Nine Months Ended December 31, <BR> 2025, have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on January 29, 2026. The Statutory auditors have expressed an unmodified review opinion on these results and have issued an unmodified conclusion.The Company’s above unaudited financial results for the Quarter & Nine Months Ended December 31, 2025, have been prepared in accordance with the Indian Accounting Standards (‘Ind AS’) as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015, as amended and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations , 2015.The equity shares of the Company have been listed on National Stock Exchange of India Limited (“NSE”) and on Bombay Stock Exchange Limited (“BSE”) on September 16, 2024, by completing Initial Public Offer (“the IPO”) of 2,08,33,332 equity shares of face value of Rs. 5 each at an issue price of Rs. 240 per equity share consisting of a fresh issue of 1,04,16,666 shares and an Offer for Sale of 1,04,16,666 shares. The Company has incurred Rs. 261.62 million as IPO related expenses and allocated such expenses between the Company (Rs. 130.81 million) and selling shareholders (Rs. 130.81 million) in proportion to the equity shares allotted to the public as fresh issue by the Company and under the offer for sale by selling shareholders respectively. The Company has raised Rs. 2,369.19 million (net of IPO expenses of Rs. 130.81 million) from proceeds out of fresh issue of equity shares.The utilization of the net IPO proceeds is summarized below:Objects of the issue as per prospectus Amount proposed in offer document (A) Funding of capital expenditure requirements of our Company towards purchase of machinery and equipment Repayment or prepayment, in full or in part, of all or a portion of certain outstanding borrowings availed by our Company, from banks and financial institutions Funding working capital requirements of the Company General Corporate Purpose Offer expenses Amount <BR> proposed in offer document 2,500.00 Mn Utilisation of Net IPO Proceeds up to December 31, 2025 2,197.04 Mn Unutilised Net IPO Proceeds as on December 31, 2025 302.96 Mn Out of the Net IPO proceeds which were unutilized as at December 31, 2025, Rs. 27.59 million are in Monitoring Account and Rs. 283.76 million is temporarily invested in Fixed Deposit.The difference between unutilized amount as per table attached & details mentioned above reflects return on investment of INR 8.39 Million are reinvested in above FDs and own funds.The company manufactures ‘Motor vehicle parts & accessories and the management review the performance of the company as single operating segment in accordance with Ind AS -108 ‘Operating segments’ notified pursuant to the Companies (Indian Accounting Standards), Rules, 2015. Accordingly, no separate segment information has been furnished herewith 5. During the Current Quarter, the Government of India has brought into effect the following Labour Codes with effect from 21 November 2025: 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. The said Codes replace various existing labour laws and require detailed rules, notifications and clarifications to be issued by the Central and respective State Governments for effective implementation, including matters relating to wage structure, social security contributions, employee benefits and transitional provisions. As on the reporting date, the Company is in the process of evaluating the implications of the Labour Codes, including the impact of State-specific rules, transitional arrangements and administrative guidelines. Given that the Codes became effective part-way through the Quarter and the manner of implementation, interpretation and quantification of the financial impact is still evolving, the Company is presently unable to reasonably estimate the incremental liability, if any, arising therefrom. Accordingly, no provision has been recognised in the financial statements as at the reporting date. The Company will recognise the impact, if any, in accordance with applicable accounting standards in the period in which the obligations become reasonably measurable and enforceable. The company does not have any subsidiary/associate/joint venture company as at December 31, 2025, hence the Consolidated Financial Statements is not required to be prepared by the company.The figures for the previous periods/year have been regrouped/restated where necessary.The unaudited Financial Results for the Quarter & Nine Months Ended December 31, 2025, will be available on the Company’s website www.krosslimited.com2025-04-012025-12-31UnauditedStandalone4477530000340900004511620000241383000001125000028052000061850000661800001228230000406186000044976000004497600001106900001142000012211000003276500000000327650000-123000032642000032255000055.085.08005.085.08Other Expenses470130000Other Expenses1228230000Remeasurement of the employees defined benefit plans-550000Income tax relating to above items140000-410000Remeasurement of the employees defined benefit plans-1650000Income tax relating to above items420000-12300000000-410000-1230000Public Issues2024-09-1250000000002025-12-31trueIndia Ratings and Research Private LimitedfalseNot ApplicableNo CommentsNo CommentsDebolina KarmakarCompany Secretary and Compliance OfficerJamshedpur2026-01-29Funding of capital expenditure requirements of our Company towards purchase of machinery and equipmentNot Applicable70000000005532900000Repayment or prepayment, in full or in part, of all or a portion of certain outstanding borrowings availed by our Company, from banks and financial institutionsNot Applicable90000000009000000000Funding working capital requirements of the CompanyNot Applicable30000000001448000000General corporate purposesNot Applicable4619200004691900004681500000The actual issue expense is INR 130.81 Mn against INR 138.08 Mn as estimated in the prospectus. The Balance of INR 7.27 is adjusted towards General Corporate PurposeOffer ExpensesNot Applicable1380800001308100001308100000The actual issue expense is INR 130.81 Mn against INR 138.08 Mn as estimated in the prospectus. The Balance of INR 7.27 is adjusted towards General Corporate Purpose