FINPIPE2025-10-012025-12-31FINPIPE2025-04-012025-12-31FINPIPE2025-10-012025-12-31in-capmkt:OtherExpenses1MemberFINPIPE2025-04-012025-12-31in-capmkt:OtherExpenses1MemberFINPIPE2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1FINPIPE2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2FINPIPE2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1FINPIPE2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares500940FINPIPENOTLISTEDINE183A01024FINOLEX INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-312026-01-27INRCroresQuarterlyThird quarterSingle segmentPipes & Fittings2026-01-3118:15:002026-01-3120:46:00Not applicable2025-10-012025-12-31UnauditedConsolidated89766000005249000009501500000678010000049300000-1680100000702700000302000002649000001893800000804090000014606000000146060000038130000027600000408900000010517000000001091000001160800000-1277100000-116300000123670000021.881.88001.881.881. The consolidated financial results of Finolex Industries Limited ('FIL') and its two associates for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 31, 2026 and a limited review of the same has been carried out by the statutory auditor of FIL. <BR> 2. These results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard ('Ind AS') 34, 'Interim Financial Reporting' prescribed under section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). <BR> 3. Effective November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising of 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. On the basis of information and guidance available as on date, the Company has assessed and duly recorded the incremental financial impact of the above amounting to Rs 19.88 crore in these financial results. <BR> 4. Exceptional item for the nine months ended December 31, 2024 and year ended March 31, 2025 pertains to the net gain amounting Rs. 416.99 crore recorded by FIL on completion of transfer of rights on leasehold land admeasuring approximately 25.27 acres situated at Chinchwad, Pune, along with structures. <BR> 5. Effective April 01, 2025, FIL has re-aligned its internal reporting structures and consequently, in accordance with Ind AS 108, Operating Segments, based on the manner in which the chief operating decision maker (CODM) reviews its financial information for the purpose of resource allocation and performance assessment, has determined that FIL now operates as a single integrated business focussed on the manufacture and sale of Pipes and Fittings. Accordingly, no separate segment reporting disclosures have been furnished in these financial results.2025-04-012025-12-31UnauditedConsolidated2799550000017492000002974470000019662100000154800000-271690000018063000001283000008054000005620800000254608000004283900000042839000001094600000678000001162400000031215000000002564000003377900000-3103200000274700000123670000025.465.46005.465.46Other expenses1893800000Other expenses5620800000Re-measurement of defined benefit plans 14600000Fair value changes in equity instruments through OCI-1503200000-1488600000Re-measurement of defined benefit plans 11100000Fair value changes in equity instruments through OCI-3630900000-3619800000-211500000-516600000-1277100000-3103200000