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:ReportableSegments5Member5004952025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004952025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004952025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15004952025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500495ESCORTSNOTLISTEDINE042A01014Escorts Kubota LimitedMain BoardEquity2025-04-012026-03-312026-02-102026-01-15INRCroresQuarterlyThird quarterMulti segment2026-02-1012:00:002026-02-1014:45:00Not applicable2025-10-012025-12-31UnauditedConsolidated3280490000015435000003434840000016004600000434930000029375000002151100000636000006428000003015300000291642000005184200000-524600000465960000010126000006380000010764000000358320000000003583200000236000003606800000358290000030000023600000011188000001032.5732.560032.5732.56Notes: <BR> The above consolidated 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 (or "Holding Company") in their respective meetings held on February 10, 2026 and a limited review of the same has been <BR> carried out by the statutory auditors of the Holding Company. <BR> 2 The consolidated 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 other 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 Disclosure Requirements) Regulations, 2015 (as amended). <BR> 3 Exceptional items <BR> a For the quarter and nine months ended December 31, 2025, the Holding 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 Institute of Chartered Accountants of India, the Holding 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 Group 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 Holding Company has 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 <BR> sale was recognized during the quarter ended June 30, 2025. <BR> c For the year ended March 31, 2025, the Holding Company had recognized an investment impairment provision of Rs.1.67 crore for Adico Escorts Agri Equipment Private Limited, a joint venture company. <BR> 4 The Board of the Directors of the Holding 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 including 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 <BR> 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 Segment 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 holding company transferred the RED Business to Sona Comstar upon completion of conditions precedent as specified in the business transfer agreement (BTA). <BR> Note 4 a & b may be referred from consolidated result pdf. <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.2025-04-012025-12-31UnauditedConsolidated85721000000444710000090168100000462323000001151090000021673000006107500000149100000186010000085448000007657200000013596100000235300000138314000002931600000440800000337240000001045900000012030500000175420000010276300000020735300000202000002075550000020735600000-30000020200000011188000001095.0795.0593.4193.38188.48188.43Other expenses3015300000Other expenses8544800000Agri machinery products27869400000Construction equipments4898900000Unallocated36600000Revenue from discontinued operations0Profit before tax from discontinued operations0Agri machinery products74310500000Construction equipments11294700000Unallocated115800000Revenue from discontinued operations1338700000Profit before tax from discontinued operations03280490000087059700000003280490000087059700000Agri machinery products3747300000Construction equipments323300000Unallocated0Revenue from discontinued operations0Profit before tax from discontinued operations0Agri machinery products9599200000Construction equipments625600000Unallocated0Revenue from discontinued operations0Profit before tax from discontinued operations1203050000040706000002225530000063600000149100000-652600000-3755700000465960000025861900000Agri machinery products45681200000Construction equipments4573500000Unallocated101591500000Revenue from discontinued operations0Profit before tax from discontinued operations01518462000000151846200000Agri machinery products21448400000Construction equipments3954200000Unallocated4023900000Revenue from discontinued operations0Profit before tax from discontinued operations029426500000029426500000Re-measurements of defined employee benefit plans3090000030900000Re-measurements of defined employee benefit plans209000002090000078000005300000Exchange differences on translation of foreign operations500000500000Exchange differences on translation of foreign operations46000004600000002360000020200000