5002332025-10-012025-12-315002332025-12-315002332025-04-012025-12-315002332025-10-012025-12-31in-capmkt:OtherExpenses1Member5002332025-10-012025-12-31in-capmkt:OtherExpenses2Member5002332025-04-012025-12-31in-capmkt:OtherExpenses1Member5002332025-04-012025-12-31in-capmkt:OtherExpenses2Member5002332025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002332025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500233KAJARIACERNOTLISTEDINE217B01036KAJARIA CERAMICS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-302026-01-21INRCroresQuarterlyThird quarterSingle segmentMANUFACTURING OF CERAMIC AND VITRIFIED TILES2026-01-3013:00:002026-01-3015:10:00Not applicablefalsetrue2025-10-012025-12-31UnauditedStandalone105299000001802000001071010000016401000004121400000-21770000095870000023700000292700000245100000092699000001440200000-1822000001258000000360400000-32700000327700000093030000000009303000004180000097210000015930000015.845.83005.845.831 The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 January 2026 and subjected to a limited review by the statutory auditors. <BR> 2 The above results have been prepared in accordance with the Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules, 2015 as amended, specified under section 133 of the Companies Act, 2013. <BR> 3 Exceptional items of Rs. 18.22 crores in the Standalone financial results for the quarter and nine months ended 31 December 2025 comprises as follows <BR> a. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes, viz. Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code 2020 collectively referred to as the New Labour Codes. These Codes have been made effective from 21 November 2025. The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. <BR> <BR> In accordance with the guidance issued by the Institute of Chartered Accountants of India and based on actuarial valuation, the company has estimated the financial implications thereof and made additional provision of Rs. 16.24 crores towards gratuity and compensated leave liability disclosed under Exceptional items in the financial results for the quarter and nine months ended 31 December 2025. <BR> The company continues to monitor the developments relating to the implementation of the Labour Codes and will review the estimates as further clarification and Rules are notified. <BR> b. During the current quarter, the Company has recorded an additional impairment loss of Rs. 1.98 crore in respect of the loan given to its wholly owned subsidiary, Kajaria International DMCC for further investment, loan in Kajaria UKP Limited, joint venture of the company. <BR> 4 The Company's business falls within a single business segment in terms of the Indian Accounting Standards 108 Operating Segments and hence no additional disclosures are being furnished. <BR> 5 Figures of previous period, year have been regrouped, rearranged wherever necessary. The impact of the same is not material to the users of the results. <BR> 2025-04-012025-12-31UnauditedStandalone3139400000058480000031978800000491230000011981900000-1464000002859000000616000008756000007027600000275716000004407200000-18220000042250000001129500000-3870000010908000000313420000000003134200000448000003179000000159300000119.6819.640019.6819.64POWER AND FUEL1572600000OTHER EXPENSES878400000POWER AND FUEL4514300000OTHER EXPENSES2513300000RE-MEASUREMENT OF DEFINED BENEFIT PLANS5590000055900000RE-MEASUREMENT OF DEFINED BENEFIT PLANS59900000599000001410000015100000004180000044800000160900000000160900000