5432882025-10-012025-12-315432882025-04-012025-12-315432882025-10-012025-12-31in-capmkt:OtherExpenses1Member5432882025-04-012025-12-31in-capmkt:OtherExpenses1Member5432882025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432882025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25432882025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432882025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares543288DEEPINDSNOTLISTEDINE0FHS01024DEEP INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-28INRLakhsQuarterlyThird quarterSingle segmentOnshore Oil and Gas Field Services2026-02-0512:00:002026-02-0513:15:00Not applicable2025-10-012025-12-31UnauditedConsolidated22149980009912100023141190008822460000022416600043239000156510000106869000141303000090108900009010890001666400002095200018759200007134970000000713497000288060007423030006805850003291200070939100032912000320000000510.6310.630010.6310.631. The above unaudited Consolidated financial results for the quarter and nine months ended 31st December , 2025 of Deep Industries Limited (Parent Company and its subsidiaries together referred to as "the Group") were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 5th February, 2026. <BR> <BR> 2.The above unaudited consolidated financial results for the quarter and nine months ended December 31, 2025 (“the Statement”) have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standards) Rules as amended from time to time and other relevant provisions of the Act. <BR> <BR> 3.The statutory auditors of the company have carried out Limited review of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. <BR> <BR> 4.The Group operates in a single reportable segment in accordance with IND AS 108 – Operating Segments, which is determined based on the “management approach” of how the Chief Operating Decision Maker (CODM) evaluates performance and allocates resources. The CODM reviews the Group's financial performance on a consolidated basis under two broad categories: Onshore Oil and Gas Field Services and Oil and Gas Offshore Support Services. These activities are closely integrated and interdependent, and collectively form a single operating and reportable segment. <BR> <BR> 5.During the current quarter, the Company acquired 3,50,000 equity shares of M/s Deep Natural Resources Limited, representing 70 Percent of the equity share capital of the investee company. The shares, having a face value of INR1 each, were acquired at a premium of INR 31.25 per share from M/s Prabha Energy Limited. Consequently, M/s Deep Natural Resources Limited has become a subsidiary of the Company and has been consolidated with effect from the current quarter. Accordingly, the financial results for the current quarter are not comparable with those of the previous periods to that extent. <BR> <BR> 6.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. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. <BR> <BR> Based on the management's assessment and acturial Valuaiton, incremental impact of these changes has been recognised as an employee benefit expense in the result of the company for the quarter and nine months ended December 31, 2025.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> 7.The consolidated figures of the December quarter are the balancing figure between the unaudited figures in respect of the period upto December 31, 2025 and the unaudited year-to-date figures upto September 30, 2025 being the date of the end of the Second Quarter of the financial year which were subjected to limited review by the Auditors. <BR> <BR> 8.The figures of previous quarters / year are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures.2025-04-012025-12-31UnauditedConsolidated64200800004460640006866144000277189500005350005960860001496060004359010003179550004271978000259416600002594166000466776000846020005513780000204278800000002042788000760300002118818000194297400099814000201900400099814000320000000530.3630.360030.3630.36Other Expenses106869000Other Expenses317955000Items that will not be reclassified to profit or loss880000Foreign Currency Translation reserve2792600028806000Items that will not be reclassified to profit or loss880000Foreign Currency Translation reserve751500007603000000002880600076030000