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Motors LimitedMain BoardEquity2025-04-012026-03-312026-04-292026-04-22INRLakhsQuarterlyFourth quarterSingle segmentAutomobile2026-04-2914:28:002026-04-2916:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-04https://www.forcemotors.com/wp-content/uploads/2025/03/Policy-on-Materiality-of-Related-Party-Transactions.pdffalsefalseNA2026-01-012026-03-31AuditedStandalone2549720000033850000025835700000167717000000117620000018149000002740000072030000015922000002210270000037330000000373300000093500000061300000996300000027367000000000273670000022900000275960000013180000010207.7207.700207.7207.71. The audited financial results in respect of fourth quarter are the balancing figures, between audited figures in respect of the full financial year and the figures published year to date upto third quarter of the respective financial year. <BR> 2. Exceptional items in the year ended 31 March 2026 represents: <BR> <BR> a) Exceptional income of Rs.28,863 lakhs - being Government Incentives, as per the Madhya Pradesh Industrial Investment Promotion Assistance Scheme, 2010, recognised on the basis of sanction order dated 23 December 2025, received in January 2026, for the financial year 2024-25. <BR> <BR> b) Exceptional expenses of Rs.7,739 lakhs – The New Labour Codes became effective 21st November 2025, resulting in a past period employee benefit liability of Rs.7,739 lakhs. The Government is in the process of notifying related rules to the New Labour Codes and impact, if any, will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. <BR> <BR> 3. The Company has opted to shift to new tax regime from the Financial Year 2025-2026 u/s 115BAA of the Income tax Act, 1961. Consequent to such change, the Company has written-off a MAT credit entitlement of Rs.559 lakhs and also reversed the Deferred tax liability of Rs.9,105 lakhs on account of lower tax rate, by recognizing the same under Tax Expense in Profit and Loss account. <BR> <BR> 4. The Company has acquired the entire equity shares of Veera Tanneries Private Limited (VTPL), a private limited company incorporated under the Companies Act, 1956, vide a Share Purchase Agreement by and between the Company, VTPL and the shareholders of VTPL on 23 April 2026 for a total consideration of Rs.16,196 lakhs (Rupees Sixteen thousand one hundred ninety six lakhs). Pursuant to such acquisition, VTPL has now become a wholly owned subsidiary of the Company. These events being non-adjusting events, no adjustments were made in the financial statements for the financial year 2025-26. <BR> <BR> 5. The Ministry of Environment, Forest and Climate Change has notified the Environment Protection (End-of-Life Vehicles) Rules, 2025 ("ELV Rules") effective 01st April 2025, imposing Extended Producer Responsibility (EPR) on vehicle manufacturers for scrapping old vehicles and such obligations are to be fulfilled through the purchase of EPR certificates from registered Vehicle Scrapping Facilities via a Centralised Online Portal. As per best estimates, the Company has recognised a provision of Rs.260 lakhs in the financial statements for the year ended 31st March, 2026. However, the implementation details and operational procedures of the ELV rules including the modalities of the pricing mechanism for the EPR certificates are yet to be developed. <BR> <BR> 6. The Company is operating in single segment. <BR> <BR> 7. Previous period's figures have been re-grouped, re-arranged and re-classified wherever necessary. <BR> <BR> 8. The Board of Directors has recommended a payment of Dividend of Rs. 50 per equity share of Rs.10 each (500%) subject to approval of Members of the Company. <BR> <BR> 9. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in its meetings held on 29 April 2026. <BR> 2025-04-012026-03-31AuditedStandalone90565400000110460000091670000000642720000000-2251000006863100000326000002859900000482900000078631500000130385000002112400000151509000004023700000-985400000303830000001211260000000001211260000019500000121321000001318000001042509500000919.28919.2800919.28919.28Other expenses1988800000Expenses capitalized-396600000Other expenses6278600000Expenses capitalized-1449600000147346000002357200000132100000043467000003006800000001730000000001374000001867400000136100000027805800000125801000000191150000082328000001170000051000001412280000024283900000343900000103500000038242900000660487000001318000004250950000042641300000426413000000000169000001690000002276200000067210000029652000000478100000992510000010403200000376500000107797000006541500000312100000000204422000002340740000066048700000Other Financial Assets137400000Other Non-current assets1361000000Other Financial Assets14122800000Other Current Assets1035000000Other Financial Liabilities16900000Other Non-current Liabilities54400000Provisions617700000Other Financial Liabilities376500000Other Current Liabilities654150000032600000-743700000-164200000000192300000-28849000000255710000000-1315000002859900000010967000000561000000600000038000007752000000000-10300000120000002088300000172392000000004272200000012967000000000000003280000053962000000000000000000000038000003612000000-4000000000-899840000000000000017430000005270000003270000000-7340000003234600000200000323480000049980000008232800000Re-measurements of net defined benefit liability85000000Equity instrument through other comprehensive income-4750000037500000Re-measurements of net defined benefit liability81400000Equity instrument through other comprehensive income-494000003200000014600000125000002290000019500000Force Motors Limited******Jaya Hind Industries Pvt. 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