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Bearing LimitedMain BoardEquity2025-04-012026-03-312026-02-092026-01-23INRLakhsQuarterlyThird quarterSingle segmentBearings2026-02-0916:00:002026-02-0918:50:00Not applicable2025-10-012025-12-31UnauditedConsolidated327920000036400000331560000012787000000-68300000538900000163000001443000009251000002835000000480600000-70300000410300000184400000-6730000011710000002932000000000293200000-169000002763000002862000007000000269200000710000019380000022.952.95002.952.95NRB BEARINGS LIMITED <BR> Notes <BR> 1 The above unaudited standalone financial results statement of NRB Bearings Limited the Company were reviewed and recommended by the Audit Committee and were thereafter approved by the Board of Directors at their respective meetings held on 09 February 2026 <BR> The auditors have carried out a limited review of this statement for the quarter and nine months ended 31 December 2025 <BR> 2 The statement is prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 Interim Financial Reporting Ind AS 34 prescribed under Section 133 of the Companies Act 2013 the Act and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended <BR> 3 The outstanding balances as at 31 December 2025 includes trade receivables amounting to 2342 lakhs and trade payables amounting to 80 lakhs pertaining to customers and vendors situated outside India These balances are pending for settlement adjustments and have resulted in delays in receipts of receivables and payments of payables beyond the timeline stipulated by the FED Master Direction No 16 2015 16 and FED Master Direction No 17 2016 17 respectively as amended under the Foreign Exchange Management Act 1999 The Company is in the process of making the payment for outstanding payables and also recovering these outstanding dues however wherever required provision has been made in the books of account The Company is also in the process of regularizing these defaults with the appropriate authority Pending conclusion of the aforesaid matter the amount of penalty if any that may be levied is not ascertainable However management believes that the exposure is not expected to be material Accordingly the accompanying statement do not include any consequential adjustments that may arise due to such delay <BR> 4 Exceptional items loss net <BR> Particulars <BR> Quarter ended <BR> 31122025 30092025 31122024 <BR> Nine months ended <BR> 31122025 31122024 <BR> Year ended <BR> 31032025 <BR> i Claim received from Insurance company on account of Waluj fire refer note 5 <BR> 621 621 750 <BR> ii Reversal of input tax credit under section 16 of CGST Act 2017 refer note 6 <BR> a On loss of inventories due to fire <BR> 394 394 394 <BR> b On brokerage paid on sale of land and building at Thane <BR> 33 33 33 <BR> iii Compensation pursuant to inter company agreement refer note 7 <BR> 5512 <BR> iv Statutory impact of new labour codes refer note 8 <BR> 1324 1324 <BR> Net exceptional items <BR> 703 427 703 427 5189 <BR> 5 A fire incident had occurred at one of the Company plant situated at Waluj Aurangabad on 08 May 2023 wherein the Company had made an assessment of loss amounting to 2076 lakhs with respect to the damage caused to inventories plant and equipments and other accessories buildings and other civil structures The Company believes it has adequate insurance coverage to cover these losses <BR> During the year ended 31 March 2025 the Insurance Company had disbursed a total amount of 750 lakhs as an interim payment against plant and equipments and other accessories buildings and other civil structures which was classified as an exceptional gain for the year ended 31 March 2025 <BR> Additionally the management of the Company had filed a claim with the surveyor to recover operational losses caused due to fire wherein the Insurance Company has disbursed 621 lakhs during the quarter and nine months ended 31 December 2025 which is classified as an exceptional gain <BR> 6 During the quarter and nine months ended 31 December 2024 the Company had reversed the input tax credit amounting to 394 lakhs and 33 lakhs on account of loss of inventories due to fire at Waluj and brokerage paid for sale of land and building at Thane respectively These credits were reversed under section 16 of the CGST Act 2017 from the available balances in the electronic credit ledger while filing the Goods and Services Tax annual return for the financial year 2023 24 which were classified as an exceptional item for the quarter and nine months ended 31 December 2024 and the year ended 31 March 2025 thereon <BR> 7 The Committee of Directors at its meeting held on 20 January 2025 approved an Inter Company Agreement Agreement between the Company and NRB Industrial Bearings Limited NIBL a related party formalising terms arising from the scheme of demerger dated 24 August 2012 Under this Agreement NIBL may continue using the marks NRB Industrial and NRB Industrial Bearings strictly in the specific red coloured stylization font and pattern as specified in the demerger scheme and the Agreement with the related restrictions at all time and with usage rights immediately ceasing upon any change of control at NIBL NIBL is also required to relinquish and vacate the Company immovable property at Dhannur Fort Mumbai including shifting its registered office and both entities agreed to mutual non solicitation of employees <BR> Separately the Company had also received an intimation of a proposed realignment of shares within the Promoter Promoter Group as contemplated under the Memorandum Recording Family Settlement dated 20 January 2025 that would result in the realignment of shares held in the Company and a realignment of the beneficial interest in the Trilochan Singh Sahney Trust 1 which holds shares in the Company Such change is not expected to have any impact on the statement of the Company for the current period or the subsequent period in which such transactions would be executed <BR> The Company had made a payment to NIBL of 5512 lakhs on 14 February 2025 upon completion of conditions precedent as specified in the Agreement which was classified as an exceptional item for the year ended 31 March 2025 <BR> NRB BEARINGS LIMITED <BR> Notes continued <BR> 8 Effective 21 November 2025 the Government of India has consolidated multiple existing labour legislations into unified framework comprising of 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 As per the evaluation done by the Company on the basis of the information and guidance available as on date the Company has taken the statutory impact due to the change in definition of wages as per the new labour code of 1018 lakhs on account of gratuity and 306 lakhs on account of the long term compensated absences under exceptional items for the quarter and nine months ended 31 December 2025 <BR> 9 The Board of Directors in its meeting held on 24 October 2025 had declared an interim dividend of 25 per equity share 125 of face value of 2 each The interim dividend was paid on 07 November 2025 <BR> 10 The Board of Directors in its meeting held on 24 October 2025 have given an in principal approval to acquire minimum 99 of the shares of Sahney Bearings Private Limited from one of the promoters of the Company on an arms length basis The acquisition has not taken effect as at 31 December 2025 <BR> 11 The Board of Directors in its meeting held on 24 October 2025 have approved incorporation of a wholly owned subsidiary namely Mahant Tool Room Private Limited MTRPL with the objective of enhancing its brand image and positioning the Company as a supplier of fuel engine products within the aerospace segment MTRPL was incorporated on 30 December 2025 Subsequently on 27 January 2026 MTRPL has entered into a Business Transfer Agreement Agreement with the proprietors of Mahant Tool Room to acquire their proprietorship concern based out of Bangalore which is engaged in the manufacturing of precision machinery components for engine and fuel systems for the aerospace industry by way of a cash consideration of 2750 lakhs subject to completion of certain conditions precedent as specified in the Agreement <BR> 12 The Board of Directors in its meeting held on 24 October 2025 have approved the proposal for entering into a Joint Venture JV Agreement with Unitec SRL a part of the Mondial Group Italy to manufacture a new range of Cylindrical Roller Bearings CRBs for the industrial business segment at one of the Company plant situated at Hyderabad on the terms and conditions mutually agreed upon in the JV Agreement The JV Agreement was executed on 30 November 2025 however the JV company is not formed as at 31 December 2025 <BR> 13 Operating segments are reported in a manner consistent with the integral reporting provided to the Chief Operating Decision Maker CODM The CODM regularly monitors and reviews the operating result of the whole Company as one segment Bearing Thus as defined under Ind AS 108 Operating Segments the Company entire business falls under one operational segment <BR> <BR> For and on behalf of the Board of Directors <BR> <BR> Place Mumbai <BR> Date 09 February 2026 <BR> Ms Harshbeena Zaveri <BR> Vice Chairperson Managing Director <BR> DIN 00003948 <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated9631700000273600000990530000038300000000-196800000154970000067000000406800000279420000084509000001454400000-703000001384100000414000000-653000003487000000103540000000001035400000335000001068900000101340000022000000104680000022100000193800000210.4610.460010.4610.46Consumption of stores and spare parts219600000Processing charges44900000Power and fuel113700000Insurance11300000Forwarding charges125600000Legal and professional fees56200000Travelling and conveyance36000000Information technology expenses15400000Contract labour148300000Miscellaneous expenses154100000Consumption of stores and spare parts626600000Processing charges122200000Power and fuel373400000Insurance32400000Forwarding charges344200000Legal and professional fees173200000Travelling and conveyance95100000Information technology expenses37600000Contract labour420700000Miscellaneous expenses5688000001350000065000003400000-40000000-1690000033500000