ABB2025-10-012025-12-31ABB2025-12-31ABB2024-12-31ABB2025-01-012025-12-31ABB2025-10-012025-12-31in-capmkt:OtherExpenses1MemberABB2025-10-012025-12-31in-capmkt:OtherExpenses2MemberABB2025-01-012025-12-31in-capmkt:OtherExpenses1MemberABB2025-01-012025-12-31in-capmkt:OtherExpenses2MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments1MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments2MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments3MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments4MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments5MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments6MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments1MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments2MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments3MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments4MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments5MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments6MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments1MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments2MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments3MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments4MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments5MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments6MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments1MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments2MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments3MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments4MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments5MemberABB2025-01-012025-12-31in-capmkt:ReportableSegments6MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments1MemberABB2025-12-31in-capmkt:ReportableSegments1MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments2MemberABB2025-12-31in-capmkt:ReportableSegments2MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments3MemberABB2025-12-31in-capmkt:ReportableSegments3MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments4MemberABB2025-12-31in-capmkt:ReportableSegments4MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments5MemberABB2025-12-31in-capmkt:ReportableSegments5MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments6MemberABB2025-12-31in-capmkt:ReportableSegments6MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments1MemberABB2025-12-31in-capmkt:ReportableSegments1MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments2MemberABB2025-12-31in-capmkt:ReportableSegments2MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments3MemberABB2025-12-31in-capmkt:ReportableSegments3MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments4MemberABB2025-12-31in-capmkt:ReportableSegments4MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments5MemberABB2025-12-31in-capmkt:ReportableSegments5MemberABB2025-10-012025-12-31in-capmkt:ReportableSegments6MemberABB2025-12-31in-capmkt:ReportableSegments6MemberABB2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1ABB2025-01-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500002ABBNOTLISTEDINE117A01022ABB India LimitedMain BoardEquity2025-01-012025-12-312026-02-192025-12-12INRCroresQuarterlyFourth quarterMulti segment2026-02-1914:00:002026-02-1916:15:00trueCash Flow IndirectNot applicable2025-10-012025-12-31AuditedConsolidated35570100000763300000363334000001646630000027147000001516500000291370000053500000396400000649640000030557500000577590000005775900000136280000069900000143270000004343200000-19600000-4900000-14700000043285000005420000043827000004328500000043827000000423800000220.520.5-0.07-0.0720.4320.430001. This statement has been reviewed by the Audit Committee and recommended for approval to the Board and the Board approved at its meeting held on February 19, 2026. <BR> <BR> 2. On March 5, 2019, the Board of Directors of Company approved the Scheme of Arrangement amongst the Company and Hitachi Energy India Limited (HEIL) (formerly ABB Power Products and Systems India Limited) for Demerger of Company’s Power Grids business to HEIL (“Demerger”) and the Appointed date for the Demerger was April 1, 2019. The Demerger was approved by National Company Law Tribunal (‘NCLT’) and the NCLT approval was filed with the Registrar of Companies on December 1, 2019 (Effective date). <BR> Further, the income earned / expenses incurred relating to the above mentioned discontinued business is disclosed as part of discontinued operation. <BR> <BR> 3. The Board of Directors of the Company have recommended a final dividend of Rs. 29.59 per equity share of face value of Rs. 2 per share. The total dividend for the year stands at Rs. 39.36 per equity share including the interim dividend of Rs. 9.77 per equity share. The total dividend including interim dividend for the previous year was Rs. 44.16 per equity share. <BR> <BR> 4. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. In accordance with Ind-AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the statement of profit and loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. <BR> The implementation of the Labour Codes has resulted in an increase of Rs. 65.94 Crores in the provision for gratuity and leave encashment, based on best information available, which has been recognised as an employee benefit expense in the current reporting period. The incremental impact is primarily due to change in difinition of "wages". The Company continues to monitor the finalization of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes, and will incorporate appropriate accounting treatment based on these developments as required. <BR> <BR> 5. The Board of Directors at its meeting held on May 9, 2025, noted the announcement made by ABB Limited, Zurich, Switzerland (‘Ultimate Holding Company’) decision to spin off its Robotics division as a separate listed company. On August 2, 2025, the Board of Directors of the Company approved the incorporation of a wholly owned subsidiary (solely as an enabler), pending a final decision on the proposed sale. Pursuant to the above, a wholly owned subsidiary "ABB Robotics India Private Limited" was incorporated on September 22, 2025. <BR> Subsequent to the Balance sheet date, the Board of Directors in their meeting held on January 26, 2026, approved the sale of the Company’s shareholding in ABB Robotics India Private Limited to ABB Robotics Schweiz AG, Switzerland for a consideration of Rs. 1,00,000/-. The Board of Directors have also approved (subject to the approval by Shareholders) the subsequent slump sale of Robotics business to ABB Robotics India Private Limited at a valuation not less than Rs. 1,568.20 Crores, in their meeting held on January 26, 2026. <BR> <BR> 6. The figures for the last quarter of current and the previous years are balancing figures between the audited figures for the full financial years and unaudited published year-to-date figures for nine-months of respective years. <BR> <BR> 7. The subsidiary consolidated in these results was incorporated on September 22, 2025. Accordingly, the amounts included in results prior to that date (including comparative information) pertains to the amounts of ABB India Limited (Parent Entity). <BR> <BR> 8. The amount in the standalone and consolidated financial results submitted by the Company are the same as there are no transactions in the subsidiary company during the period ended December 31, 2025. <BR> <BR> 2025-01-012025-12-31AuditedConsolidated13202730000035236000001355509000006648870000011067800000-130890000097481000001989000001455300000256016000001132515000002229940000002229940000052162000003892000005605400000016694000000-15200000-3800000-11400000016682600000925000001677510000016682600000016775100000042380000027033020000078.7878.78-0.05-0.0578.7378.73000Not Applicable <BR> Not ApplicableNot ApplicableSubcontracting charges1189800000Other expenses5306600000Subcontracting charges4296200000Other expenses213054000001174420000011644000000146200000570000000001560000000774000009300000056460000026119000001638130000020529800000031763300000155257000004282300000063400000302150000093196900000250640000037704000001200035000000013638480000042380000077936100000783599000000783599000000000945000009450000043500000005524000006904000000140030000033156200000345565000004106600000386631000001274540000053898000005362000000573345000000058024900000136384800000Robotics & Discrete Automation1346500000Motion12020700000Electrification15981900000Process Automation6521900000Power Grids (Discontinuing operations)0Unallocated15600000Robotics & Discrete Automation7014200000Motion45606200000Electrification57126500000Process Automation23320600000Power Grids (Discontinuing operations)0Unallocated11730000035886600000133184800000316500000115750000035570100000132027300000Robotics & Discrete Automation186700000Motion1982900000Electrification3412200000Process Automation961300000Power Grids (Discontinuing operations)-19600000Unallocated0Robotics & Discrete Automation684500000Motion7985300000Electrification11689400000Process Automation3824300000Power Grids (Discontinuing operations)-15200000Unallocated0652350000024168300000535000001989000007137000001685200000575630000022284200000Robotics & Discrete Automation2375100000Motion21916200000Electrification31399200000Process Automation13656500000Power Grids (Discontinuing operations)0Unallocated06934700000067037800000136384800000Robotics & Discrete Automation3687500000Motion17405300000Electrification17963700000Process Automation12313400000Power Grids (Discontinuing operations)0Unallocated0513699000006655000000580249000000-2749900000-18262000000-37350000000-6722000000214930000001233100000014553000000006222000000410700000000-143110000000-15200000-653000000-1262800000210366000000-198900000-348510000055552000000121952000000100000000000320000023995000000000000000000000003130500000028989000003633000000000000000031190000091515000001310000000-67900000-9662300000616590000035000006169400000935630000015525700000Remeasurement gains / (losses) on defined benefit plans7240000072400000Remeasurement gains / (losses) on defined benefit plans1236000001236000001820000031100000005420000092500000