5004952025-10-012025-12-315004952025-12-315004952025-04-012025-12-315004952025-10-012025-12-31in-capmkt:OtherExpenses1Member5004952025-04-012025-12-31in-capmkt:OtherExpenses1Member5004952025-10-012025-12-31in-capmkt:ReportableSegments1Member5004952025-10-012025-12-31in-capmkt:ReportableSegments2Member5004952025-10-012025-12-31in-capmkt:ReportableSegments3Member5004952025-10-012025-12-31in-capmkt:ReportableSegments4Member5004952025-10-012025-12-31in-capmkt:ReportableSegments5Member5004952025-04-012025-12-31in-capmkt:ReportableSegments1Member5004952025-04-012025-12-31in-capmkt:ReportableSegments2Member5004952025-04-012025-12-31in-capmkt:ReportableSegments3Member5004952025-04-012025-12-31in-capmkt:ReportableSegments4Member5004952025-04-012025-12-31in-capmkt:ReportableSegments5Member5004952025-10-012025-12-31in-capmkt:ReportableSegments1Member5004952025-10-012025-12-31in-capmkt:ReportableSegments2Member5004952025-10-012025-12-31in-capmkt:ReportableSegments3Member5004952025-10-012025-12-31in-capmkt:ReportableSegments4Member5004952025-10-012025-12-31in-capmkt:ReportableSegments5Member5004952025-04-012025-12-31in-capmkt:ReportableSegments1Member5004952025-04-012025-12-31in-capmkt:ReportableSegments2Member5004952025-04-012025-12-31in-capmkt:ReportableSegments3Member5004952025-04-012025-12-31in-capmkt:ReportableSegments4Member5004952025-04-012025-12-31in-capmkt:ReportableSegments5Member5004952025-10-012025-12-31in-capmkt:ReportableSegments1Member5004952025-12-31in-capmkt:ReportableSegments1Member5004952025-10-012025-12-31in-capmkt:ReportableSegments2Member5004952025-12-31in-capmkt:ReportableSegments2Member5004952025-10-012025-12-31in-capmkt:ReportableSegments3Member5004952025-12-31in-capmkt:ReportableSegments3Member5004952025-10-012025-12-31in-capmkt:ReportableSegments4Member5004952025-12-31in-capmkt:ReportableSegments4Member5004952025-10-012025-12-31in-capmkt:ReportableSegments5Member5004952025-12-31in-capmkt:ReportableSegments5Member5004952025-10-012025-12-31in-capmkt:ReportableSegments1Member5004952025-12-31in-capmkt:ReportableSegments1Member5004952025-10-012025-12-31in-capmkt:ReportableSegments2Member5004952025-12-31in-capmkt:ReportableSegments2Member5004952025-10-012025-12-31in-capmkt:ReportableSegments3Member5004952025-12-31in-capmkt:ReportableSegments3Member5004952025-10-012025-12-31in-capmkt:ReportableSegments4Member5004952025-12-31in-capmkt:ReportableSegments4Member5004952025-10-012025-12-31in-capmkt:ReportableSegments5Member5004952025-12-31in-capmkt:ReportableSegments5Member5004952025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004952025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004952025-12-31Statement15004952025-10-012025-12-31Statement15004952025-12-31StatementDynamic1I1Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500495ESCORTSNOTLISTEDINE042A01014Escorts Kubota LimitedMain BoardEquity2025-04-012026-03-312026-02-102026-01-15INRCroresQuarterlyThird quarterMulti segment2026-02-1012:00:002026-02-1014:45:00Not applicabletrue1falseThere has been no default on any interest and loan repayment for the quarter ended December 31, 2025 <BR> 2025-10-012025-12-31UnauditedStandalone3261350000015372000003415070000015873100000434930000029461000002090700000604000006372000002966900000289237000005227000000-52460000047024000001012700000662000001078900000036235000000000362350000023300000364680000011188000001032.9332.930032.9332.931 The above standalone financial results for the quarter and nine months ended December 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on February 10, 2026 and a limited review of the same has been carried out by the statutory auditors of the Company. <BR> 2 The standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, interim Financial Reporting ('Ind AS 34' ). prescribed under section 133 of the Companies Act, 2013 ('the Act'), and oth er accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Di sclosure Requirements) Regulations, 2015 (as amended). <BR> 3 Exceptional items <BR> a For the quarter and nine months ended December 31, 2025, the Company recognised an incremental expense of Rs. 52.46 crore relating to certain employees upon implementation of the new labour code pursuant to the notification by the Government of India on November 21, 2025. <BR> Based on the draft Central Rules, FAQs issued by the Ministry of Labour and Employment, and the guidance of the in stitute of Chartered Accountants of India, the Company assessed the impact arising primarily from the revised wage definition. Considering the materiality and its non-recurring nature, the impact has been presented as an "Exceptional item". <BR> The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would consider appropriate accounting impact on the basis of such developments as needed. <BR> b For the nine months ended December 31, 2025, the Company recorded a gain of Rs.75.99 crore on the sale of certain land and buildings to Sona BLW Precision Forgings Limited (Sona Comstar). The gain on sale was recognized during the quarter ended June 30, 2025. <BR> c For the year ended March 31, 2025, the Company recognized an investment impairment provision aggregating to Rs.27.08 crore. This includes an impairment of Rs.18.68 crore in Farmtrac Tra ctors Europe SP. z o.o., a subsidiary company, and Rs. 8.40 crore in Adico Escorts Agri Equipment Private Limited, a joint venture company. <BR> 4 The Board of the Directors of the Company on October 23, 2024 had approved the sale/ transfer of its division engaged in the business of manufacturing, assembly, sales, servicing, research and development of railway equipment products inclu ding parts thereto ("RED Business") as a going concern, on a 'slump sale' basis, as defined under Section 2(42C) of the Income-tax Act, 1961, for a lump sum cash consideration of Rs.1,600 Crores (subject to certain working capital adjustments) without values being assigned to the individual assets and liabilities in such sale/ transfer, to Sona BLW Precision Forgings Limited (Sona Comstar). <BR> The said business was a reportable segment as "Railway equipments" as per the requirements of Ind AS 108, "Operating Segments" till September 30, 2024. Subsequently, the said business had been disclosed under discontinued operations and previous periods were also reclassified in terms of Ind AS 105 "Non-current assets held for sale and discontinued operations" . <BR> During the quarter ended June 30, 2025, the company transferred the RED Business to Sona Comstar upon completion of conditions precedent as specified in the business transfer agreement (BTA). <BR> Note No. 4 a & b may be reffered from pdf of financial result. <BR> 5 Previous period figures have been re -grouped/ reclassified wherever necessary, to conform to current period's classification and the impact of such re-grouping/ reclassification are not material to the financial results.2025-04-012025-12-31UnauditedStandalone8522130000044293000008965060000045901500000115109000002171700000594360000013910000018429000008424000000759337000001371690000023530000013952200000293150000045930000033908000000105614000001203050000017542000001027630000002083770000015800000208535000001118800000109695.9793.4193.38189.41189.35Other expenses2966900000Other expenses8424000000Agri machinery products27695600000Construction equipments4898900000Unallocated19000000Revenue from discontinued operations0Profit before tax from discontinued operations0Agri machinery products73839000000Construction equipments11294700000Unallocated87600000Revenue from discontinued operations1338700000Profit before tax from discontinued operations03261350000086560000000003261350000086560000000Agri machinery products3749500000Construction equipments323300000Unallocated0Revenue from discontinued operations0Profit before tax from discontinued operations0Agri machinery products9613900000Construction equipments625600000Unallocated0Revenue from discontinued operations0Profit before tax from discontinued operations1203050000040728000002227000000060400000139100000-690000000-3851800000470240000025982700000Agri machinery products46016200000Construction equipments4573500000Unallocated101753800000Revenue from discontinued operations0Profit before tax from discontinued operations01523435000000152343500000Agri machinery products21781500000Construction equipments3954200000Unallocated3917500000Revenue from discontinued operations0Profit before tax from discontinued operations029653200000029653200000Re-measurements of defined employee benefit plans3110000031100000Re-measurements of defined employee benefit plans2110000021100000780000053000002330000015800000Preferential Issues2022-02-18187275000002025-12-31falsefalseNot ApplicableNo CommentsNot ApplicableBharat MadanChief Financial OfficerFaridabad2026-02-10For expansion of its agri-machinery business of manufacturing, assembly, sales, marketing, financing, servicing, research and development of: (a) tractors; (b) combine harvester & rice transplanter; (c) utility vehicles; (d) turf equipment; (e) construction machinery; (f) engines; (g) implements; (h) transmission for tractors, construction equipment and implements; (i) other farm mechanisation equipment; (j) spare parts of the items referred in (a) to (i) aboveNot Applicable18553100000043219000000