5354582025-10-012025-12-315354582025-04-012025-12-315354582025-10-012025-12-31in-capmkt:OtherExpenses1Member5354582025-04-012025-12-31in-capmkt:OtherExpenses1Member5354582025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15354582025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares535458NIBLNOTLISTEDINE047O01014NRB INDUSTRIAL BEARINGS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-28INRLakhsQuarterlyThird quarterSingle segmentBearing Industry2026-02-0513:30:002026-02-0514:30:00Not applicablefalsefalse <BR> <BR> 2025-10-012025-12-31UnauditedStandalone18628800010795000197083000765690000444200072031000341140002516100077267000289584000-92501000-17275000-1097760000000-1097760000000-109776000-17322000-127098000484610002-4.53-4.5300-4.53-4.531. These Standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. This Statement is as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> 2. The Operations of the Company fall within a single primary segment viz. Industrial bearings. <BR> 3. As at December 31, 2025 the Company has a net current liability position of Rs. 4,239.57 lakhs and has a negative net worth of Rs. 4,482.18 lakhs. The management of the Company has formulated strategic plans for improving the profitability of the Company, which includes increase in sales and reduction in operating expenses. The Promoter director has also provided a commitment in the form of support letter to provide the necessary financial support to the Company to meet its operational and financial obligations as and when they fall due. Based on the business plans of the Company, cash flow projections and support letter from Promoter director, management is confident that the Company will be able to meet its financial obligations as they arise. Accordingly, these financial results have been prepared on the basis that the Company will continue as a going concern for the foreseeable future. <BR> 4. Exceptional Items : <BR> (a). The Company had entered into an Inter-Company Agreement dated January 20, 2025 with NRB Bearings Limited, a related party, for the purpose of inter alia: (i) release of the right to use the immovable property (ii) mutual non-solicitation provisions and (iii) regulating the rights to use intellectual property. All the necessary approvals, including shareholder consent, were duly obtained during the quarter ended March 31, 2025. The transactions contemplated under the Inter-Company Agreement were completed upon fulfilment of all conditions precedent and the agreed combined consideration of Rs. 5,512 lakhs was received by the Company on February 14, 2025. In line with the applicable accounting standards and the Company’s accounting policies, the net gain arising from these transactions of Rs. 4,646.76 lakhs, after accounting for related expenses of Rs. 865.24 lakhs, was recognised as an exceptional item in the financial results for the quarter and year ended March 31, 2025. <BR> (b). The Government of India notified the four Labour Codes ('New Labour Codes') effective November 21, 2025. The Ministry of Labour & Employment has also issued draft Central Rules and FAQS to help assess the financial impact of these changes. The Company has assessed the estimated impact arising on account of the changes in the New Labour Codes especially due to the change in wage definition based on its best judgement in consultation with external experts. Accordingly, the Company has recognised incremental estimated obligations aggregating Rs. 172.75 Lakhs based on actuarial valuation in accordance with Ind AS 19 - 'Employee Benefits' and consistent with guidance provided by the Institute of Chartered Accountants of India. The incremental impact has been disclosed as an exceptional item given the non- recurring nature of this expense arising on account of a regulatory change. The Company is in the process of reassessing and implementing policy changes to its existing employee benefit policies. The Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, if any, as required. <BR> 5. Pursuant to the Family Settlement Agreement duly executed among the parties concerned in previous year, certain procedural and regulatory requirements are currently in the process of being completed to effectuate the transmission of shares as stipulated therein. This change is not expected to have any impact on the financial results of the Company. <BR> 6. The above financial results of the Company for quarter and nine months ended December 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 05, 2026. <BR> <BR> 2025-04-012025-12-31UnauditedStandalone550408000356570005860650002315140000-40530001867560009577000072610000219088000801685000-215620000-17275000-2328950000000-2328950000000-232895000-18870000-251765000484610002-9.61-9.6100-9.61-9.61Other Expenses77267000Other Expenses219088000Remeasurement of the defined benefit liability / (assest)-17322000-17322000Remeasurement of the defined benefit liability / (assest)-18870000-188700000000-17322000-18870000