ELGIRUBCO2025-10-012025-12-31ELGIRUBCO2025-04-012025-12-31ELGIRUBCO2025-10-012025-12-31in-capmkt:OtherExpenses1MemberELGIRUBCO2025-10-012025-12-31in-capmkt:OtherExpenses2MemberELGIRUBCO2025-04-012025-12-31in-capmkt:OtherExpenses1MemberELGIRUBCO2025-04-012025-12-31in-capmkt:OtherExpenses2MemberELGIRUBCO2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1ELGIRUBCO2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1ELGIRUBCO2025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1ELGIRUBCO2025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1ELGIRUBCO2025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares000000ELGIRUBCONOTLISTEDINE819L01012Elgi Rubber Company LimitedMain BoardEquity2025-04-012026-03-312026-02-122026-02-03INRLakhsQuarterlyThird quarterSingle segmentRubber Industry2026-02-1211:30:002026-02-1215:45:00Declaration of unmodified opinionfalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone624573000314930006560660003156240003793500038290000695980004292700036919000356902000898195000-242129000-766645000-10087740006500000-67198000-606980000-9480760000000-948076000-1082000-949158000500500001-18.94-18.9400-18.94-18.941 In accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the above unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 12, 2026 and subjected to limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified opinion on these results. <BR> 2 These statements 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> 3 Reversal of interest income recognised during the current quarter from three wholly owned subsidiaries, on account of uncertainty of its recoverability. <BR> 4 Exceptional items represents the following <BR> 4.1 Profit on sale of assets <BR> 4.2 Consequent to the notification of four new Labour Codes on November 21, 2025, the Group has assessed and recognised an incremental gratuity cost of Rs.21.65 lakhs in the unaudited standalone financial results for the quarter ended 31 December 2025 primarily arise due to change in wage definition under the exceptional item, being regulatory driven and non-recurring in nature. Further, the Group continues to monitor Central and State Rules and clarifications for any other impact. <BR> 4.3 The Company recognised a full impairment of its investment and loans to its wholly owned step down material foreign subsidiary, Rubber Resources B V Netherlands in the unaudited standalone financial results for the quarter ended 31 December 2025 based on indicators of impairment and significant deterioration in <BR> credit risk in accordance with Ind AS 36 and Ind AS 109 as an exceptional item considering its material and non recurring nature. <BR> 5 Subsequent to the reporting date, the said subsidiary has voluntarily filed application for voluntary liquidation / bankruptcy in Netherlands which has been considered as a non adjusting subsequent event in accordance with Ind AS 10 <BR> 6 A Commercial Court has passed an order on 17 December 2025 in respect of a claim relating to pre payment penalty charges expensed in earlier years subject to appeal within the period of 60 days which has not elapsed as at 31 December 2025. Hence the claim continues to be treated as a contingent asset in accordance with <BR> Ind AS 37 and no income has been recognised in the above financial results <BR> 7 The company is engaged primarily in only one segment of providing solutions to the Rubber industry. Hence there are no reportable segments as per Ind AS 108 Operating Segments <BR> 8 The company has wholly owned subsidiaries and submission of consolidated financial results for December 31, 2025 is applicable. Further, the Company has no Associate or Joint Venture Company(ies) as on December 31, 2025. <BR> 9 The previous period figures have been regrouped / reclassified wherever necessary. <BR> 2025-04-012025-12-31UnauditedStandalone1767911000146370000191428100097961300092829000-322680002012950001243490001092090006238990002098926000-184645000-761391000-94603600023000000-68811000-458110000-9002250000000-900225000-1554000-901779000500500001-17.99-17.9900-17.99-17.99Impairment of receivables from foreign subsidiary252727000Other expenses104175000Impairment of receivables from foreign subsidiary252727000Other expenses371172000Items that will not be reclassified to profit or loss-1446000-1446000Items that will not be reclassified to profit or loss-2077000-2077000-364000-523000Items that will be reclassified to profit or loss00Items that will be reclassified to profit or loss0000-1082000-1554000UnauditedtrueArun & Co.true2027-07-31