5000332025-10-012025-12-315000332025-04-012025-12-315000332025-10-012025-12-31in-capmkt:OtherExpenses1Member5000332025-10-012025-12-31in-capmkt:OtherExpenses2Member5000332025-04-012025-12-31in-capmkt:OtherExpenses1Member5000332025-04-012025-12-31in-capmkt:OtherExpenses2Member5000332025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15000332025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25000332025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15000332025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares500033FORCEMOTNOTLISTEDINE451A01017Force Motors LimitedMain BoardEquity2025-04-012026-03-312026-02-042026-01-28INRLakhsQuarterlyThird quarterSingle segmentAutomobile2026-02-0418:41:002026-02-0419:19:00Not applicable2025-10-012025-12-31UnauditedConsolidated2128560000027060000021556200000149054000000-88100000167450000016000007272000001053700000182743000003281900000211240000053943000001530500000-1658000001364700000040296000000003190000040615000001100000040725000004061100000400000407210000040000013180000010308.22308.2200308.22308.22Notes : <BR> 1. Exceptional items in the quarter and nine months ended 31 December 2025 represents: <BR> <BR> a) Exceptional income of Rs.28,863 lakhs - being Government Incentives, as per the Madhya Pradesh Industrial Investment Promotion Assistance Scheme, 2010, recognised on the basis of sanction order dated 23 December 2025, received in January 2026, for the financial year 2024-25. <BR> <BR> b) Exceptional expenses of Rs.7,739 lakhs – The New Labour Codes became effective 21st November 2025, resulting in a past period employee benefit liability of Rs.7,739 lakhs.The Government is in the process of notifying related rules to the New Labour Codes and impact, if any, will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. <BR> <BR> 2. The Company has opted to shift to new tax regime from the Financial Year 2025-2026 u/s 115BAA of the Income tax Act, 1961. Consequent to such change, the Company has written-off a MAT credit entitlement of Rs.559 lakhs and also reversed the Deferred tax liability of Rs.9,105 lakhs on account of lower tax rate, by recognizing the same under Tax Expense in Profit and Loss account. <BR> <BR> 3. The Ministry of Environment, Forest and Climate Change has notified the Environment Protection (End-of-Life Vehicles) Rules, 2025 ("ELV Rules") effective 01st April 2025, imposing Extended Producer Responsibility (EPR) on vehicle manufacturers for scrapping old vehicles and such obligations are to be fulfilled through the purchase of EPR certificates from registered Vehicle Scrapping Facilities via a Centralised Online Portal. The implementation details and operational procedures of the ELV rules including the modalities of the pricing mechanism for the EPR certificates are yet to be developed. <BR> <BR> Consequently, the Company is currently unable to reliably estimate a range of possible outcomes and the impact will be evaluated once the implementation framework for determining the reliable estimate is established. <BR> <BR> 4. The limited review of financial results for the Quarter and Nine months ended 31 December 2025 has been <BR> carried out by the Statutory Auditors. <BR> <BR> 5. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in its meetings held on 4th February 2026 <BR> <BR> 6. The Company is operating in single segment. <BR> <BR> 7. Previous period's figures have been re-grouped, re-arranged and re-classified wherever necessary.2025-04-012025-12-31UnauditedConsolidated6507210000076610000065838200000475003000000-140130000050482000005200000213960000032368000005652880000093094000002112400000114218000003089700000-1046700000204300000009378800000000-467000009332100000-32000009328900000933110000010000009327900000100000013180000010708.18708.1800708.18708.18Other expenses1405600000Expenses capitalized-351900000Other expenses4289800000Expenses capitalized-1053000000Re-measurements of net defined benefit liability16700000Equity instrument through other comprehensive income-180000014900000Re-measurements of net defined benefit liability-3300000Equity instrument through other comprehensive income-1900000-52000003900000-20000000011000000-3200000