5001332025-10-012025-12-315001332025-04-012025-12-315001332025-10-012025-12-31in-capmkt:OtherExpenses1Member5001332025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares500133ESABINDIANOTLISTEDINE284A01012ESAB India LimitedMain BoardEquity2025-04-012026-03-312026-02-102025-12-29INRLakhsQuarterlyThird quarterSingle segmentFabrication Technology2026-02-1020:20:002026-02-1021:00:00Not applicablefalsefalseNot Applicable <BR> 2025-10-012025-12-31UnauditedStandalone37883000001070000037990000001586900000508500000487000003531000006300000432000005340000003080700000718300000-136500000581800000183400000-3160000015180000004300000000000430000000-22000004278000001539000001027.9427.940027.9427.94Notes to the statement of Unaudited Financial Results for the quarter and nine months ended December 31 2025 <BR> 1 The Unaudited financial results of ESAB India Limited the Company for the quarter and nine months ended December 31 2025 are prepared in accordance with the Indian Accounting Standards 34 Interim Financial Reporting Ind AS 34 notified under section 133 of the Companies Act 2013 and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended <BR> <BR> 2 The above Unaudited 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 at their respective meetings held on Feburary 10 2026 The Unaudited financial results were subject to limited review by statutory auditors of the company and have issued an unmodified review report on these results <BR> <BR> 3 Based on a detailed evaluation of key financial parameters by the Chief Operating Decision Maker CODM in accordance with the INDAS 108 Operating Segments the Company determines that it operates in only one segment i e Fabrication Technology <BR> <BR> 4 The final dividend of Rs 42 per equity share of Rs 10 each for the financial year 2024 25 was paid on September 10 2025 with the approval of the shareholders at the Annual General Meeting held on August 14 2025 <BR> <BR> 5 The first interim dividend of Rs 25 per equity share of Rs 10 each for the financial year 2025 26 was paid on December 8 2025 with the approval of the Board of Directors at their meeting held on November 10 2025 <BR> <BR> 6 The Company declared second interim dividend of Rs 25 per equity share of Rs 10 each pursuant to the approval of the Board of Directors at their meeting held on February 10 2026 for the financial year 2025 26 <BR> <BR> 7 On November 21 2025 the Government of India notified provisions of 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 Labour Codes which consolidate twenty nine existing labour laws into a unified framework governing employee benefits during employment and post employment The Labour Codes amongst other things introduces changes including a uniform definition of wages and enhanced benefits relating to leave The Company has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost by Rs 1365 lakhs Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature the Company has presented this incremental amount as Exceptional Item in the financial results for the quarter and nine months ended December 31 2025 The Company continues to monitor the finalisation of Central State Rules and Government clarifications on other aspects of the Labour Codes and would provide appropriate accounting treatment on the basis of such developments as needed <BR> <BR> 8 During the quarter ended September 30 2025 the Company has received the entire proceeds towards the land held for sale at Khardah West Bengal and the Company has contractually fulfilled its obligations in relation to the said land and consequently has formally ceded control and possession in favour of the developer The Audit Committee and Board at their meetings held on November 10 2025 have reviewed the above developments and approved the change in classification of the said asset from held for sale until quarter ended June 30 2025 to asset disposed during the quarter ended September 30 2025 and accordingly disclosed the gain on derecognition of the asset under exceptional items in the financial results for the quarter ended September 30 2025 <BR> <BR> 9 The results would be uploaded and available for viewing on the Company s website www esabindia com and on the website of the Stock Exchanges BSE Limited and National Stock Exchange of India Limited <BR> <BR> February 10 2026 For ESAB India Limited <BR> Chennai Rohit Gambhir <BR> Managing Director2025-04-012025-12-31UnauditedStandalone11124000000429000001116690000046545000001763600000269000001032100000169000001263000001576100000919640000019705000001726000002143100000443000000687000005117000000163140000000001631400000-3100000162830000015390000010106.01106.0100106.01106.01Other Expenses534000000Other Expenses157610000030000004200000-800000-1100000-2200000-3100000