5221132025-10-012025-12-315221132025-04-012025-12-315221132025-10-012025-12-31in-capmkt:OtherExpenses1Member5221132025-04-012025-12-31in-capmkt:OtherExpenses1Member5221132025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15221132025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares522113TIMKENNOTLISTEDINE325A01013TIMKEN INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-042026-01-13INRMillionsQuarterlyThird quarterSingle segmentBearings and allied goods2026-02-0418:00:002026-02-0419:35:00Not applicable2025-10-012025-12-31UnauditedConsolidated779669000071530000786822000028785600003215220000-109895000049220000079700002888500001301930000708578000078244000007824400002151900002169000023688000005455600000000545560000-5640000539920000752190000107.257.25007.257.251.The Statement of unaudited consolidated financial results ('the Statement') of Timken India Limited ('the Company') for the quarter and nine months ended December 31, 2025 has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 04, 2026. The Statement has been subjected to limited review by Deloitte Haskins & Sells LLP, the statutory auditor of the Company. The report of the statutory auditor is unmodified. <BR> <BR> 2.The Company has only one reportable primary segment, viz. 'Bearings and allied goods & services'. Accordingly, no separate disclosure of segment information has been made. <BR> <BR> 3.These unaudited consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder ('IND AS') and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ("SEBI"). <BR> <BR> 4.On November 21, 2025, the Government of India notified four Labour Codes effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss and this approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The implementation of the Labour Codes has resulted in an increase of Rs 47.41 million in the provision for defined benefit obligation, which has been recognised as an employee benefit expense in the current reporting period. The Company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes and will incorporate appropriate accounting treatment based on these developments as required. <BR> <BR> 5.The Company acquired 100% equity shares of Timken GGB Technology Private Limited ("GGB") from Timken Europe B.V., Netherlands and The Timken Company, USA through execution of a Share Purchase Agreement dated November 21, 2025 for a consideration of Rs. 1,288 Million. The total consideration was paid on December 01, 2025. Consequently, GGB has become a wholly owned subsidiary of the Company. <BR> <BR> The transaction being a " Common control business combination" as defined under Ind AS -103 - Business Combinations, accounting has been carried out from the first day of the preceeding period i.e. April 1, 2024 and under the pooling of interest method, as prescribed Appendix C of Ind As 103. Accordingly, assests, liablities, income and expense of GGB have been accounted in the consolidated books of account at their carrying amounts. <BR> <BR> The comparative financial results for thr quarter and nine months ended December 31, 2024, quarter ended September 30, 2025 and the year ended March 31, 2025 are presented solely based on the information complied by the management and have not been reviewd by the statutory auditor except to the extent it relates to the Parent and adjustments made to the financial information of the Subsidiary to comply with Indian Accounting Standards. The financials statements of the subsidairy for the year ended March 31, 2025 considered for consolidation, were audited by the another auditor who expressed an unmodified opinion vide their report dated September 19, 2025.2025-04-012025-12-31UnauditedConsolidated238820300002924500002417448000080734600008160140000-15014100001375110000277200007644500003868950000207684200003406060000034060600007265600001136800008402400000256582000000002565820000-480000025610200007521900001034.1134.110034.1134.11Other Expenses1301930000Other Expenses3868950000Re-measurement gains/(losses) on defined benefit plans-7540000-7540000Re-measurement gains/(losses) on defined benefit plans-6410000-6410000-1900000-1610000-5640000-4800000