ELGIRUBCO2025-10-012025-12-31ELGIRUBCO2025-04-012025-12-31ELGIRUBCO2025-10-012025-12-31in-capmkt:OtherExpenses1MemberELGIRUBCO2025-04-012025-12-31in-capmkt:OtherExpenses1MemberELGIRUBCO2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1ELGIRUBCO2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1ELGIRUBCO2025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1ELGIRUBCO2025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1ELGIRUBCO2025-10-012025-12-31AuditorDomain1iso4217: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 opinion2025-10-012025-12-31UnauditedConsolidated10009280004829900010492270006477520002868500041221000171245000117263000399470003473760001393489000-344262000-2165000-3464270007423000-67199000-597760000-2866510000000-286651000-1082000-287733000-2866510000-2877330000500500001-5.73-5.7300-5.73-5.731. In accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the above unaudited consolidated 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. The above unaudited consolidated 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>
3. Exceptional items represents the following: 3.1 Profit on sale of assets 3.2 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 consolidated 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 finalisation of Central and State Rules and clarifications for any other impact. <BR>
4. Based on the Company’s assessment of recoverability of its amount of investment and loans to its wholly owned step-down material foreign subsidiary, Rubber Resources B.V., Netherlands, considering the lack of viable recovery prospects and based on indicators of impairment and significant deterioration in credit risk in accordance with Ind AS 36 and Ind AS 109, the parent company has recognised a full impairment of its investment and loans to the said subsidiary in its unaudited standalone financial results for the quarter ended 31 December 2025. Further Elgi Rubber Company LLC, USA , Elgi Rubber Company Limited, Sri Lanka has also recognized an impairment of its loan extended to Rubber Resources B.V., Netherlands. These exceptional items recognised in the standalone financial results in respect of impairment of the investment and loans has been eliminated on consolidation and accordingly, it does not impact the unaudited consolidated financial results for the quarter ended December 31, 2025. 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 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 above statements includes the results of the following wholly owned subsidiaries: <BR>
i Elgi Rubber Company LLC USA <BR>
ii Elgi Rubber Company Limited Kenya <BR>
iii Elgi Rubber Company Limited Sri Lanka <BR>
iv Treadsdirect Limited Bangladesh <BR>
v Borrachas e Equipamentos Elgi Ltda Brasil <BR>
vi Elgi Rubber Company Holdings BV The Netherlands <BR>
a Rubber Resource BV The Netherlands (step-down wholly owned subsidiary) b Elgi Rubber Company BV The Netherlands (step-down wholly owned subsidiary) <BR>
vii Pincott International Pty Limited Australia <BR>
9 The previous period figures have been regrouped or reclassified wherever necessary. <BR>
2025-04-012025-12-31UnauditedConsolidated280163700016616600029678030001493790000158143000-953630005219820002496290001227430009252420003376166000-4083630003088000-40527500025435000-68811000-433760000-3618990000000-361899000-1554000-363453000-3618990000-3634530000500500001-7.23-7.2300-7.23-7.23Other Expenses347376000Other Expenses925242000Items 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 & Cotrue2027-07-31