5315082025-10-012025-12-315315082025-04-012025-12-315315082025-10-012025-12-31in-capmkt:OtherExpenses1Member5315082025-04-012025-12-31in-capmkt:OtherExpenses1Member5315082025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15315082025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15315082025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15315082025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares531508EVEREADYNOTLISTEDINE128A01029EVEREADY INDUSTRIES INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-28INRCroresQuarterlyThird quarterSingle segmentConsumer goods2026-02-0514:30:002026-02-0516:30:00Not applicable2025-10-012025-12-31UnauditedConsolidated367240000037000003676100000141140000058970000013550000044980000047600000701000007561000003460200000215900000-938000001221000000476000004760000007450000000007450000014000007590000074500000075900000036340000051.021.02001.021.021 The above results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on February 05 2026 and subjected to a limited review by the Statutory Auditors of the Company 2 The consolidated results of the Group include the results of the Parent Company and its subsidiaries Greendale India Limited and Everspark Hong Kong Private Limited 3 The consolidated results have been prepared in accordance with the principles and procedures as set out in the Ind AS 110 Consolidated Financial Statements 4 The group is engaged in the business of marketing of dry cell batteries rechargeable batteries flashlights and lighting products which come under a single business segment known as Consumer Goods 5 The Competition Commission of India CCI issued an Order dated April 19 2018 concerning contravention of the Competition Act 2002 the Act and imposed a penalty of Rs 171.55 Crore on the Holding Company On the Holding Companys appeal against the CCIs said Order the National Company Law Appellate Tribunal NCLAT has granted stay on the said penalty subject to deposit of 10 percent of the penalty amount with the Registry of the NCLAT which has since been deposited The Holding Company has received legal advice that owing to the uncertainty of the future outcome of the litigation the amount of penalty that would be finally imposed on the Holding Company cannot be reliably estimated at this stage and hence no provision is deemed required to be made 6 Exceptional item included in result are as below On November 21 2025 the Government of India notified the 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 consolidating 29 existing labour laws The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations The Group has assessed the implications of these Labour Codes on its employee benefit obligations Based on an actuarial valuation in accordance with Ind AS 19 Employee Benefits the Group has recognised an incremental liability of Rs 9.38 Crores in respect of its own employees as at December 31 2025 The Group is currently assessing the impact of the new Labour Codes on other aspects including the contract workforce and other employee related obligations. However management is of the view that impact if any is unlikely to be material. Pending finalisation of definitive guidance from regulators and enactment of Central State Rules the Group will monitor developments closely and provide further disclosures and accounting adjustments as required under applicable Ind AS and other regulatory requirements. Non recurring ex gratia payment to workmen on separation amounting to Rs 29.75 crore Rs 7.07 crore in Q1 FY26 and Rs 22.68 crore in Q2 FY26 recognized by the Parent Company. During the quarter ended September 30 2025 the Parent Company had entered into a settlement agreement in respect of an arbitration proceeding with the claimant. Upon receipt of arbitration award the Parent Company recognized a settlement payment of Rs 15.00 crore as an exceptional item in the consolidated financial statements. Consequently the corresponding loan receivables and recoverables having a carrying value of Nil which had been fully provided written off in the financial year 2020-21 were derecognized upon assignment and transfer to the claimant. The related tax effects were also accounted for in consolidated financial statements. The Income Tax Act 2025 introduced on February 1 2026 is a non adjusting event for the period ended December 31 2025 as it was not enacted or substantively enacted by the reporting date. The Group is currently evaluating the detailed provisions of the new Act to determine the optimal tax regime. Consequently any potential impact of re-measurement of Deferred Tax Assets Liabilities or adjustments to Minimum Alternate Tax MAT credits will be assessed and recognized once the evaluation is concluded2025-04-012025-12-31UnauditedConsolidated1128160000030700000113123000004107400000212580000015730000013624000001535000002133000002171000000102907000001021600000-54130000048030000001826000001826000000297700000000029770000037000003014000002977000000301400000036340000054.14.1004.14.1Other expenses756100000Other expenses2171000000Remeasurement gain/(loss) on defined benefit plans10000001000000Remeasurement gain/(loss) on defined benefit plans10000001000000400000400000Exchange differences in translating the financial statements of foreign companies800000800000Exchange differences in translating the financial statements of foreign companies310000031000000014000003700000