5220742025-10-012025-12-315220742025-04-012025-12-315220742025-10-012025-12-31in-capmkt:OtherExpenses1Member5220742025-04-012025-12-31in-capmkt:OtherExpenses1Member5220742025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15220742025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares522074ELGIEQUIPNOTLISTEDINE285A01027Elgi Equipments LimitedMain BoardEquity2025-04-012026-03-312026-02-112026-01-19INRMillionsQuarterlyThird quarterSingle segmentAir Compressors2026-02-1114:00:002026-02-1116:15:00Not applicablefalsefalseThere is no default on loans, further Company has not issued any debt securities.2025-10-012025-12-31UnauditedStandalone605600000017000000062260000002352000000906000000-112000000686000000100000010800000095100000048920000001334000000-1280000001206000000322000000-1300000030900000008970000000000897000000-400000089300000031700000012.842.83002.842.831. The above Statement of Unaudited Standalone Financial Results for the quarter and nine months ended December 31, 2025 (hereinafter referred to as "Standalone Financial Results") were reviewed by the Audit Committee and approved by the Board of Directors of Elgi Equipments Limited ("the Company") at its meeting held on February 11, 2026. The statutory auditors of the Company have carried out a limited review of the Standalone Financial Results for the quarter and nine months ended December 31, 2025. <BR> <BR> 2. The Standalone Financial Results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. <BR> <BR> 3. The business activities reflected in the Standalone Financial Results comprise of manufacturing and sale of compressors. Accordingly, there is no other reportable segment as per Ind AS 108 Operating Segments. <BR> <BR> 4. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. Implementation of these Codes resulted in a past service liability of Rs. 128 million, and the same has been presented as an Exceptional Item in the Standalone Financial Results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes, and will incorporate appropriate accounting treatment based on these developments as required. <BR> <BR> <BR> 5. The Standalone Financial Results include the results of the following entities: <BR> Joint operations <BR> 1. L.G. Balakrishnan & Bros <BR> 2. Elgi Services <BR> Trust <BR> 1. Elgi Equipments Limited Employees Stock Option Trust2025-04-012025-12-31UnauditedStandalone167650000006350000001740000000068170000002158000000-335000000203100000070000002980000002769000000137450000003655000000-1280000003527000000950000000-4300000090700000002620000000000026200000008000000262800000031700000018.38.27008.38.27Other expenses951000000Other expenses2769000000Items that will not be reclassified to profit or loss-4000000-4000000Items that will not be reclassified to profit or loss8000000800000000-40000008000000