5445992025-10-012025-12-315445992025-04-012025-12-315445992025-10-012025-12-31in-capmkt:OtherExpenses1Member5445992025-04-012025-12-31in-capmkt:OtherExpenses1Member5445992025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15445992025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25445992025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15445992025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares544599STUDDSNOTLISTEDINE00Q601028STUDDS ACCESSORIES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-312026-01-24INRMillionsQuarterlyThird quarterSingle segmentHelmets and accessories2026-01-3118:15:002026-01-3119:30:00Not applicable2025-10-012025-12-31UnauditedConsolidated1630340000263800001656720000511140000011810000016332000019100005369000053053000013786900002780300000278030000664200004380000708000000207230000000020723000010360000217590000000019677000055.275.27005.275.27Notes to the Unaudited Consolidated Financial Results <BR> 1. These financial results for the quarter and nine-months period ended December 31, 2025 have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules as amended from time to time, and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> <BR> 2. During the quarter ended December 31, 2025, the Company has completed an initial public offering (IPO) through Offer for Sale of 7,786,120 equity shares with a face value of INR 5 each at an issue price of INR 585/- per share. The Company’s equity shares were listed on the BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on November 7, 2025. Thus, this statement of unaudited consolidated financial results for the quarter and nine-months period ended December 31, 2025, is prepared in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> <BR> 3. The above consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 31, 2026. The statutory auditors have carried out a limited review of the results and have issued an unmodified report. <BR> <BR> 4. With effect from November 21, 2025, the Government of India has implemented Labour Codes replacing existing four Central Labour laws collectively referred to as the 'New Labour Codes'. While the Central and State Governments continue to notify specific rules and clarifications, the Company has carried out a comprehensive assessment of the impact on employee benefit obligations. Consequently, the Company has engaged a registered actuary to value its gratuity and other long-term employee benefits in accordance with Ind AS 19, incorporating the applicable provisions of the Labour Codes. The resulting impact is not material and has been recognised in the financial results, accordingly. The Company will continue to monitor further developments and refine its estimates as and when additional rules are notified. <BR> <BR> 5. The consolidated financial results include the financial results of the Company’s wholly-owned subsidiary Bikerz US Inc., incorporated in the United States of America. There are no other subsidiaries, joint ventures, or associates. <BR> <BR> 6. The Group operates in a single reportable segment, i.e., manufacture and sale of helmets and accessories, in accordance with Ind AS 108 on Operating Segments. <BR> <BR> 7. Tax expense has been provided based on the estimated effective tax rate for the full financial year, applied to the profit for the period. <BR> <BR> 8. There were no exceptional items, material non-recurring transactions, mergers, demergers, or changes in the Company’s structure during the quarter and nine-months period ended December 31, 2025. <BR> <BR> 9. Earnings per share for the interim periods have not been annualised. <BR> <BR> 10. Previous period figures have been regrouped/reclassified, wherever necessary. <BR> <BR> 11. The Un-Audited Consolidated Financial Results for the quarter and nine-months period ended on December 31, 2025 are available on the website of the Company at www.studds.com under Investor Relations’ Section and also on the website of the concerned stock exchanges, the BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com. <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated46669000008316000047500600001781010000096190000479510000684000015809000014014400003923080000826980000082698000020235000087200002110700000615910000000061591000081900006241000000000196770000515.6515.650015.6515.65Other Expenses530530000Other Expenses1401440000Items that will not be reclassified to profit or loss9390000Foreign Currency Translation Reserve333000012720000Items that will not be reclassified to profit or loss8100000Foreign Currency Translation Reserve2130000102300002360000204000000103600008190000