5443642025-10-012025-12-315443642025-04-012025-12-315443642025-10-012025-12-31in-capmkt:OtherExpenses1Member5443642025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares544364BAJAJINDEFNOTLISTEDINE0O9T01021INDEF MANUFACTURING LIMITEDMain BoardEquity2025-04-012026-03-312026-02-102026-02-04INRLakhsQuarterlyThird quarterSingle segmentMaterial Handeling Equipment2026-02-1011:50:002026-02-1013:45:00Not applicable2025-10-012025-12-31UnauditedConsolidated506379000458480005522270002822770000-6448000742140008160001416100011537700048039700071830000-3889000679410009863000987100019734000048207000000048207000-415000477920000-744000003200000011.531.53001.531.53NOTES TO UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31 2025 <BR> <BR> he above Standalone and Consolidated results prepared in accordance with Indian Accounting Standards Ind AS the provisions of the Companies Act 2013 the Act as applicable and guidelines issued by the Securities and Exchange Board of India SEBI which have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on February 10 2026 as per Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 <BR> 2 The Company operates in single primary segment only I e Material Handling Equipments and therefore disclosure requirement of Indian Accounting Standard IND AS-108 Segment Reporting is not applicable <BR> 3 Pursuant to Ind AS 103 Business Combinations the Company is permitted a measurement period of one year from the effective date of the demerger I e September 30 2024 to adjust provisional accounting entries based on new information obtained about facts and circumstances that existed as of that date Accordingly based on new information received during the measurement period relating to inter company balances and related tax matters between Hercules Investments Limited formerly Hercules Hoists Limited and Indef Manufacturing Limited certain accounting adjustments amounting to Rs 72 lakhs have been made Out of these adjustments pertaining to previuos quarter an amount of Rs 63 point 05 lakhs has been recorded through Reserves and Surplus and Rs 8 point 95 lakhs has been recorded through TDS Credit Receivable in accordance with the requirements of paragraphs 45 to 49 of Ind AS 103 <BR> 4 On August 01 2025 entered into a Share Purchase Agreement SPA with the shareholders of Daedalus Lift and Access Equipments Private Limited Subsequently the Company completed the acquisition of 1600229 Equity Shares representing 80 percent Eighty Percent of the paid up share capital of the Daedalus Lift and Access Equipments Private Limited The Company acquired control over the subsidiary with effect from August 22 2025 Consequently Daedalus Lift and Access Equipments Private Limited has become a subsidiary company of Indef Manufacturing Limited Accordingly the financial figures of the subsidiary company have been included in the Consolidated Financial Results for the quarter and Nine months ended <BR> 5 On November 21 2025 the Government of India notified four Labour Codes replacing the existing 29 labour laws The Group has assessed the financial implications of these changes which has resulted in increase in gratuity and leave encashment liability by Rs 38 point 68 lakhs in standalone financial statements and Rs 38 point 89 lakhs in consolidated financial statements Considering the impact arising out of an enactment of the new legislation and non recurring nature the Group has presented this incremental amount as Impact of Labour Codes under Exceptional Item for the quarter ended and nine months ended December 31 2025 The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the remeasurement of the employee benefits liability <BR> 6 Previous quarter and year figures have been appropriately regrouped recasted and reclassified wherever necessary to conform to the current year presentations <BR> 7 These standalone and consolidated financial results are available on the Company website viz www indef com and on the websites of BSE www bseindia com and NSE www nseindia com <BR> 2025-04-012025-12-31AuditedConsolidated139652500012578100015223060007827200000-294100002121950002946000420640002900440001300559000221747000-38890002178580004509900057870005088600001669720000000166972000-7900001661820000-1094000003200000015.255.25005.255.25Other Expenses115377000Other Expenses2900440005550001055000-140000-265000-415000-790000