5171682025-10-012025-12-315171682025-04-012025-12-315171682025-10-012025-12-31in-capmkt:OtherExpenses1Member5171682025-04-012025-12-31in-capmkt:OtherExpenses1Member5171682025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15171682025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares517168SUBROSNOTLISTEDINE287B01021SUBROS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-302026-01-09INRLakhsQuarterlyThird quarterSingle segmentManufacturing of Automotive Air-Conditioning Systems2026-01-3014:30:002026-01-3015:55:002025-10-012025-12-31UnauditedConsolidated947680000055700000953250000069698000000-51300000898100000283000003160000008459000009006800000525700000-80800000444900000139400000-41100000983000000346600000000900000347500000360000035110000013050000025.335.33005.335.33Notes to the Unaudited Consolidated Financial Results <BR> <BR> 1 The above unaudited consolidated financial results were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on January 30, 2026. <BR> 2 The unaudited consolidated financial results include the results of the following entities namely, Subros Limited (Company) and Denso Subros Thermal Engineering Centre India Private Limited (Joint Venture). <BR> 3 The unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ("IND AS'') prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> 4 The Company and its joint venture's operations comprise of only one segment i.e. Thermal products. Hence, no further information is required to be given in respect of segment. <BR> <BR> 5 Other income includes income from government grant (Gujarat Incentive to Industries Scheme) as follows: <BR> <BR> Government grant: <BR> <BR> a. Quarter ended <BR> December 31,2025 (UNAUDITED): Rs. 64 Lakhs <BR> September 30,2025 (UNAUDITED): Rs. 1340 Lakhs <BR> December 31,2024 (UNAUDITED): Rs. 231 Lakhs <BR> <BR> b. Nine Months ended <BR> December 31, 2025 (UNAUDITED):Rs. 1,414 Lakhs <BR> December 31, 2024 (UNAUDITED): Rs. 231 Lakhs <BR> <BR> c. Year ended <BR> March 31,2025 (AUDITED):Rs. 231 Lakhs <BR> <BR> 6 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 and 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 Company has presented such incremental impact as "Impact of Labour Codes" under “Exceptional item” in the unaudited consolidated financial results for the quarter and nine months ended December 31, 2025. The incremental impact consisting of gratuity of Rs. 691 Lakhs and leave encashment of Rs. 117 Lakhs primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 2025-04-012025-12-31UnauditedConsolidated2705760000030770000027365300000198876000000-2797000002701500000736000009382000002429100000257503000001615000000-808000001534200000436500000-6140000037510000001159100000000410000011632000005000001163700000130500000217.8317.830017.8317.83Other Expenses845900000Other Expenses2429100000Gain / (Loss) on remeasurements of post employment benefit obligations49000004900000Gain / (Loss) on remeasurements of post employment benefit obligations7000007000001300000200000003600000500000