5008702026-01-012026-03-315008702026-01-012026-03-31in-capmkt:OtherExpenses1Member5008702026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500870CASTROLINDNOTLISTEDINE172A01027CASTROL INDIA LIMITEDMain BoardEquity2026-01-012026-12-312026-04-282026-04-07INRCroresQuarterlyFirst quarterSingle segmentLubricants2026-04-2811:30:002026-04-2813:10:00Not applicablefalsefalseNot Applicable2026-01-012026-03-31UnauditedStandalone15452400000233400000156858000007662800000740700000-5312000009001000001870000027670000033869000001245470000032311000000323110000076550000043800000809300000024218000000000242180000078000002429600000494560000052.452.45002.452.451. The Financial Results have been prepared and published in accordance with the Indian Accounting Standards, Section 133 of the Companies Act, 2013 read with Rules framed thereunder and Regulation 33 of SEBI Listing Regulations, as amended from time to time. <BR> 2. The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on April 28, 2026. <BR> 3. The above results have been subjected to "Limited Review" by the Statutory Auditors of the Company. <BR> 4. The Company's business segment consists of a single segment of "Lubricants" in accordance with the requirements of Indian Accounting Standard (Ind AS) - 108 Operating Segment. Accordingly, no separate segment information has been provided. <BR> 5. The figures of the quarter ended December 31, 2025 are the balancing figures between audited figures in respect of the full financial year ended 2025 and the published year to date figures (subject to limited review) upto September 30, 2025. <BR> 6. For the financial year 2025, the Board of Directors of the Company in its meeting held on February 03, 2026, had recommended a final dividend of Rs 5.25 per share . The same was approved by shareholders at the Annual General Meeting of the Company held on March 30, 2026 and paid in April, 2026. <BR> 7. The Government of India notified the four Labour Codes ('New Labour Codes') effective November 21, 2025. The Ministry of Labour & Employment has also issued draft Central Rules and FAQS to help assess the financial impact of these changes. The Company has ascertained its estimated obligations under the New Labour Codes based on actuarial valuation, best estimates and consistent with guidance provided by the Institute of Chartered Accountants of India. Considering the regulatory-driven and non-recurring nature of this impact, the Company has recognised incremental estimated obligations aggregating to Rs 22.53 crore as an exceptional item on account of employees past services in the financial results for the quarter and year ended December 31, 2025. <BR> The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the New Labour Codes and would recognise the impact of change in the estimate in that period, as needed. <BR> 8. In December 2025, bp plc (Ultimate Holding Company) announced that it has agreed to sell a 65% shareholding in Castrol’s global lubricants business to Stonepeak, at an enterprise value of approximately USD 10 billion subject to legal clearances. Under the terms of the agreement, ultimate holding company will retain a 35% minority interest in the business and expects to complete the transaction by the end of 2026, subject to customary approvals. Pursuant to that, the above announcement does not have any impact on the financial results of the company for quarter ended March 31, 2026. <BR> Other expenses3386900000Re-measurement gains / (losses) on defined benefit plans104000001040000026000007800000