5040362025-10-012025-12-315040362025-12-315040362025-04-012025-12-315040362025-10-012025-12-31in-capmkt:OtherExpenses1Member5040362025-04-012025-12-31in-capmkt:OtherExpenses1Member5040362025-10-012025-12-31in-capmkt:ReportableSegments1Member5040362025-10-012025-12-31in-capmkt:ReportableSegments2Member5040362025-10-012025-12-31in-capmkt:ReportableSegments3Member5040362025-04-012025-12-31in-capmkt:ReportableSegments1Member5040362025-04-012025-12-31in-capmkt:ReportableSegments2Member5040362025-04-012025-12-31in-capmkt:ReportableSegments3Member5040362025-10-012025-12-31in-capmkt:ReportableSegments1Member5040362025-10-012025-12-31in-capmkt:ReportableSegments2Member5040362025-10-012025-12-31in-capmkt:ReportableSegments3Member5040362025-04-012025-12-31in-capmkt:ReportableSegments1Member5040362025-04-012025-12-31in-capmkt:ReportableSegments2Member5040362025-04-012025-12-31in-capmkt:ReportableSegments3Member5040362025-10-012025-12-31in-capmkt:ReportableSegments1Member5040362025-12-31in-capmkt:ReportableSegments1Member5040362025-10-012025-12-31in-capmkt:ReportableSegments2Member5040362025-12-31in-capmkt:ReportableSegments2Member5040362025-10-012025-12-31in-capmkt:ReportableSegments3Member5040362025-12-31in-capmkt:ReportableSegments3Member5040362025-10-012025-12-31in-capmkt:ReportableSegments1Member5040362025-12-31in-capmkt:ReportableSegments1Member5040362025-10-012025-12-31in-capmkt:ReportableSegments2Member5040362025-12-31in-capmkt:ReportableSegments2Member5040362025-10-012025-12-31in-capmkt:ReportableSegments3Member5040362025-12-31in-capmkt:ReportableSegments3Member5040362025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15040362025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15040362025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15040362025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares504036HIRECTNOTLISTEDINE835D01023Hind Rectifiers LimitedMain BoardEquity2025-04-012026-03-312026-02-112026-02-05INRMillionsQuarterlyThird quarterMulti segment2026-02-1111:00:002026-02-1114:20:00Not applicable2025-10-012025-12-31UnauditedConsolidated277389000020900002775980000197732000001319000034730000047060000444700001806900002610030000165950000-12770000153180000134000001281000026210000012697000000001269700001500000128470000130140000-3170000131560000-30900003437000027.587.56007.587.561 The above results have been recommended by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on 11th February 2026. The Statutory Auditors have carried out the Limited Review of the financial results for the quarter and nine months ended 31st December, 2025 under Regulation 33 of SEBI Listing Obligations & Disclosure Requirements Regulation, 2015. <BR> <BR> 2 The above results, published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements) Regulations, 2015, have been prepared in accordance with Indian Accounting Standards IND AS notified under section 133 of the Companies Act, 2013 read with relevant rules thereunder and other accounting principles generally accepted in India along with guidelines issued by the Securities and Exchange Board of India (SEBI). <BR> <BR> 3 A company with the name BELINK HIRECT SAS was incorporated on September 30, 2025 as a subsidiary of Hind Rectifiers Limited. Effective date of takeover of business is October 1, 2025. <BR> <BR> 4 Pursuant to the shareholders special resolution dated July 29 2025 under Sections 42 and 62 1 c of the Companies Act 2013 and SEBI ICDR Regulations 2018 Chapter V Reg 160 b the Company approved a preferential issue of up to 200000 convertible warrants at Rs 1,368.23 per warrant 1:1 conversion into equity shares of face value Rs 2 each aggregating Rs 273646,000. During the period 25 Percent of the consideration Rs 68411500 was received pending allotment exercise this amount is presented under Other equity Money received against share warrants. The funds received have not been utilised as on 31st December 2025 and parked in fixed deposits for Rs 68000000 <BR> <BR> 5 During the period, pursuant to the enactment of the New Labour Codes by the Government of India effective 21 November 2025 the Company has reassessed its employee benefit obligations in accordance with Ind AS 19 Employee Benefits. Accordingly, the Company has recognised a onetime increase in employee benefit provision amounting to Rs 12.77 million representing past service cost which has been recognised in the Statement of Profit and Loss for the period and disclosed as an exceptional item. <BR> The Government is in the process of notifying detailed rules under the New Labour Codes. The impact if any arising from such rules will be evaluated and accounted for in accordance with applicable indian accounting standards in the period in which such rules are notified and become effective. <BR> <BR> 6 Pursuant to section 115BAA of the Income Tax Act 1961 the Company has opted for the concessional effective tax rate of 25.168 Percent inclusive of applicable surcharge and cess from FY 2025 26 AY 2026 27 <BR> Consequently the Company has computed its current tax liability and deferred tax assets for the quarter based on the reduced tax rate as prescribed under Section 115BAA. Accordingly the MAT Credit Entitlement recognized in the earlier periods has been reversed and written off during the current period amounting to Rs 0.11 million. <BR> <BR> 7 The figures for the corresponding previous periods have been regrouped restated wherever necessary to conform with the current periods classification. <BR> <BR> <BR> FOR HIND RECTIFIERS LIMITED <BR> SURAMYA NEVATIA <BR> CHAIRMAN & MANAGING DIRECTOR <BR> DIN 06703910 <BR> <BR> Place MUMBAI <BR> Dated 11th February 20262025-04-012025-12-31UnauditedConsolidated71931000005620000719872000053943000000-122580000728140000118940000998000004367000006655300000543420000-12770000530650000120800000799000012879000004018600000000401860000-6030000395830000405030000-3170000398920000-309000034370000223.5823.530023.5823.53Other Expenses180690000Other Expenses436700000CTC/ PICC/ EPICC7410000Engineering Products2432950000EMS340580000CTC/ PICC/ EPICC7410000Engineering Products6852160000EMS340580000278094000072001500007050000705000027738900007193100000CTC/ PICC/ EPICC-10180000Engineering Products286400000EMS-9320000CTC/ PICC/ EPICC-10180000Engineering Products840950000EMS-93200002669000008214500004706000011894000066660000171860000153180000530650000CTC/ PICC/ EPICC683810000Engineering Products4251030000EMS61078000055456200005859600006131580000CTC/ PICC/ EPICC406260000Engineering Products1088660000EMS610780000210570000040258800006131580000During the current period, the Company’s manufacturing operations relating to Continuously transposed conductor CTC Plant were identified and managed as a separate business line and whose operating results are regularly reviewed . Accordingly, Continuously transposed conductor CTC Plant has been identified as a separate operating and reportable segment with effect from November 3, 2025. <BR> <BR> The segment information for the corresponding previous period has not been presented, as the manufacturing operations of this segment commenced during the current period. Accordingly, the segment information for the current period is not comparable with that of the previous period.Actuarial Gain/(Loss) on post-employment defined benefit plan-590000-590000Actuarial Gain/(Loss) on post-employment defined benefit plan-8450000-8450000-150000-2130000Foreign Currency Translation Reserve19400001940000Foreign Currency Translation Reserve290000290000001500000-6030000