5348042025-10-012025-12-315348042025-04-012025-12-315348042025-10-012025-12-31in-capmkt:OtherExpenses1Member5348042025-04-012025-12-31in-capmkt:OtherExpenses1Member5348042025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15348042025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares534804CARERATINGNAINE752H01013CARE RATINGS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-112026-02-02INRLakhsQuarterlyThird quarterSingle segmentRating Business & Others2026-02-1112:00:002026-02-1116:00:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone90237300013158900010339620000004157160003917000229590001143250005569170004770450000477045000124355000-788600011646900003605760000000360576000-2470003603290003002500001012.0111.960012.0111.960001.The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on February 11, 2026 and have been subjected to limited review by the statutory auditors of the Company. <BR> 2.The accompanying financial results have been prepared as per the format prescribed under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as modified by Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016. <BR> 3.The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) read with section 133 of the Companies Act, 2013. <BR> 4. On November 21, 2025, the Government of India notified the four Labour Codes - 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 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The incremental gratuity impact of Rs. 58.05 lakhs, arising primarily from the change in wage definition, has been recognised under Employee Benefit Expenses for the quarter ended December 31, 2025. 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 provide appropriate accounting effect on the basis of such developments as needed. <BR> 5.The Company’s business activity falls within a single primary operating segment viz. ‘Ratings and other related services’. The operating segment has been defined based on regular review by the Company’s Chief Operating Decision Maker to assess the performance of the Company and to make decisions about allocation of resources. <BR> 6. The Company has alloted 30,049 equity shares of Rs.10 each pursuant to excercise of employee stock options during Q3 FY 25-26. As per Ind AS 102 - Share Based Payment, total cost of ESOS 2020 is recognised over vesting period. <BR> Employee Benefit Expenses in Standalone results includes ESOP charge for Q3 FY26 is Rs. 23.370 and 9M FY26 is Rs. 85.480.2025-04-012025-12-31UnauditedStandalone28014580004028770003204335000000121727900012051000668530002892100001585393000161894200001618942000412417000-35340004088830000121005900000001210059000-230000012077590003002500001040.3540.190040.3540.19000Other Expenses114325000Other Expenses289210000Items that will not be reclassified to profit and loss-330000-330000Items that will not be reclassified to profit and loss-3074000-3074000-83000-77400000-247000-2300000