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The above unaudited financial results of 3M India Limited have been reviewed by the Audit Committee and thereafter approved by the Board of Directors in its meeting held on 12 February 2026. <BR> <BR> 2. The above statement of the Company has been reviewed by the Statutory Auditors and they have issued an unqualified review opinion on the same. The review report of the Statutory Auditor is being filed with National Stock Exchange of India Limited ("NSE") and BSE Limited ("BSE") and is also available on the Company's website at https://www.3mindia.in/3M/en_IN/company-in/about-3m/financial-facts-local/. <BR> <BR> 3. The above unaudited financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as notified by the Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules 2015, as amended and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 4. The Company has no subsidiary/ associate/ joint venture company(ies) as on 31 December 2025. <BR> <BR> 5. The Company had filed an application for an Advance Pricing Agreement (“APA”) on 28 March 2018 to resolve certain ongoing transfer pricing related tax litigation matters pertaining to financial years 2014–15 to 2022–23. Following multiple discussions and negotiations with the APA authorities, the Company has received the final draft APA approved by the Central Board of Direct Taxes (“CBDT”) on 6 January 2026. The Company has accepted the terms of the draft agreement and the signing of the final APA is expected shortly. <BR> Based on internal assessment and legal opinion, the management has evaluated that a reliable estimate of the probable present obligation can be determined as on the reporting date in accordance with Ind AS 37 and accordingly, tax expense of Rs. 13,947.01 lakhs and related interest thereon of Rs. 3,148.74 lakhs has been recognised in the current quarter ended 31 December 2025. <BR> <BR> 6. On 21 November 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 and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to the changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of actuarial opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact under 'Exceptional item' in the Statement of financial results for the quarter and nine months ended 31 December 2025. The incremental impact on gratuity of Rs. 7,457.26 lakhs has primarily arisen due to the change in wage definition. Further, the management is in the process of evaluating possible impact in respect of other classes of employees such as contract workers. However, management is of the view that impact is unlikely to be material. The Company continues to monitor the finalization 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> <BR> 7. On 30 April 2025, the Company had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024 (‘VSV Scheme’) enacted vide Chapter IV of the Finance Act, 2024 with a view to settle long pending disputes and litigations relating to certain past years (ranging from 2004-05 to 2013-14) which existed as on 31 March 2025 and accordingly had recognised a tax expense of Rs. 9,890.91 lakhs during the year ended 31 March 2025. <BR> <BR> The Company subsequently received Form 4 under Section 92(2) read with Section 93 of Finance Act, 2024, towards full and final settlement of tax arrears which resulted in a net reduction of tax charge by Rs. 433.24 lakhs which was accounted in the previous quarter ended 30 September 2025. <BR> <BR> <BR> 2025-04-012025-12-31UnauditedStandalone3690516200036750900037272671000131172380008257651000-46803800036412100003953420004608480005074176000304784270006794244000-74572600060485180003154586000-17577600029788100000306970800000003069708000-19959000304974900011265100010272.5272.500272.5272.5Other Expenses1655824000Other Expenses5074176000Safety & Industrial4014183000Transportation & Electronics4522794000Health Care2256427000Consumer1281553000Others205573000Safety & Industrial11842099000Transportation & Electronics13272102000Health Care7330462000Consumer4016311000Others4441880001228053000036905162000001228053000036905162000Safety & Industrial618985000Transportation & Electronics861337000Health Care399641000Consumer210315000Others58126000Safety & Industrial1926358000Transportation & Electronics2595431000Health Care1496436000Consumer680662000Others1231900002148404000682207700035074100039534200065124000037821700011464230006048518000Safety & Industrial5915101000Transportation & Electronics7048604000Health Care3178085000Consumer1264710000Others0174065000001186615000029272650000Safety & Industrial2568844000Transportation & Electronics2607172000Health Care1456605000Consumer611705000Others072443260006540418000137847440001. The assets and liabilities are allocable to the extent they are identifiable to the respective segments. All the others are grouped under 'Unallocated'. <BR> <BR> 2. Segment Reporting in the above financial results: Based on the "management approach" as defined in Ind AS 108 - Operating segments, the Chief Operating Decision Maker evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along these business segments. The accounting principles used in the preparation of these above financial results are consistently applied to record revenue and expenditure in individual segments.Remeasurements of net defined benefit liability55100005510000Remeasurements of net defined benefit liability-26672000-266720001387000-6713000004123000-19959000