5315082026-01-012026-03-315315082026-03-315315082025-03-315315082025-04-012026-03-315315082026-01-012026-03-31in-capmkt:OtherExpenses1Member5315082025-04-012026-03-31in-capmkt:OtherExpenses1Member5315082026-03-31OtherNoncurrentFinancialAssetsDomain15315082026-03-31OtherNoncurrentAssetsDomain15315082026-03-31OtherCurrentFinancialAssetsDomain15315082026-03-31OtherCurrentAssetsDomain15315082026-03-31OtherCurrentAssetsDomain25315082026-03-31OtherNoncurrentFinancialLiabilitiesDomain15315082026-03-31OtherNoncurrentLiabilitiesDomain15315082026-03-31OtherCurrentFinancialLiabilitiesDomain15315082026-03-31OtherCurrentLiabilitiesDomain15315082026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15315082026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25315082025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15315082025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25315082026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares531508EVEREADYNOTLISTEDINE128A01029EVEREADY INDUSTRIES INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-04-302026-04-22INRCroresQuarterlyFourth quarterSingle segmentConsumer Goods2026-04-3014:00:002026-04-3015:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated3272300000640000032787000001276800000619700000-445000004695000003630000089000000670700000311750000016120000010270000001188200000200000-229600000-22940000001417600000000014176000008500000142610000014176000001426100000363400000519.519.50019.519.5The above results were reviewed by the Audit Committee and approved by the Board of Directors of Eveready Industries India Ltd the Parent Company at its meeting held on April 30 2026 The figures for the quarter ended March 31 2026 and March 31 2025 are the balancing figures between the audited figures in respect of full financial year and the published year-to-date figures up to the 3rd quarter of the current financial year and Previous financial year The consolidated results of the Group include the results of the Parent Company and its subsidiaries Greendale India Limited and Everspark Hong Kong Private Limited The consolidated results have been prepared in accordance with the principles and procedures as set out in the Ind AS 110 Consolidated Financial Statements The Group is engaged in the business of marketing of dry cell batteries rechargeable batteries flashlights and lighting products which come under a single business segment known as Consumer Goods The Competition Commission of India CCI issued an Order dated April 19 2018 concerning contravention of the Competition Act 2002 the Act and imposed a penalty of Rs 171.55 Crore on the Parent Company On the Parent Companys appeal against the CCIs said Order the National Company Law Appellate Tribunal NCLAT has granted stay on the said penalty subject to deposit of 10 percent of the penalty amount with the Registry of the NCLAT which has since been deposited The Parent Company has received legal advice that owing to the uncertainty of the future outcome of the litigation the amount of penalty that would be finally imposed on the Parent Company cannot be reliably estimated at this stage and hence no provision is deemed required to be made The Board of Directors of the Parent Company has recommended a dividend at the rate of Rs 2.50 per fully paid up equity share of Rs 5.00 each (i.e. 50 percent of face value of equity share) aggregating to Rs 18.17 Crores for the financial year ended on March 31 2026. The payment of dividend is subject to approval of the Shareholders at the ensuing Annual General Meeting of the Parent Company. Exceptional item included in result are as below On November 21 2025 the Government of India notified the four Labour Codes the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 consolidating 29 existing labour laws The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations The Group has assessed the implications of these Labour Codes on its employee benefit obligations Based on an actuarial valuation in accordance with Ind AS 19 Employee Benefits the Group has recognised an incremental liability of Rs 9.38 Crores in respect of its own employees as at March 31 2026 The Group has further evaluated the impact of the Occupational Safety Health and Working Conditions OSHWC Code 2020 regarding contract labour Based on this assessment and existing service contracts there is no financial impact on the current reporting period. The Group continues to monitor the notification of the relevant Central and State Rules During the year the Parent Company has recognized non-recurring ex gratia to workmen on separation amounting to Rs 32.25 crore Rs 7.07 Crs in Q1, Rs 22.68 Crs in Q2 and Rs 2.50 Crs in Q4. During the quarter ended September 30 2025 the Parent Company had entered into a settlement agreement in respect of an arbitration proceeding with the claimant. Upon receipt of arbitration award, the Parent Company recognized a settlement payment of Rs 15.00 crore as an exceptional item in the consolidated financial statements. Consequently the corresponding loan receivables and recoverables having a carrying value of Nil which had been fully provided written off in the financial year 2020 21 were derecognized upon assignment and transfer to the claimant. The related tax effects were also accounted for in consolidated financial statements On March 30, 2026, the Parent Company completed the formal transfer of its leasehold rights including built up structures and attached fittings for Plot B1 at the Noida plant. Consequently a net profit of Rs 105.20 crores net of incidental expenses incurred in connection with the sale has been recognized and disclosed as an Exceptional Item in the Statement of Profit and Loss for the quarter and year ended March 31 2026 During the quarter and year ended March 31 2026 the Parent Company entered into agreements for the sale and transfer of its leasehold rights in respect of Plot B2 located at its Noida plant including the built-up structures and attached fittings and fixtures Pending the execution of the final transfer of registration the carrying value of the asset amounting to Rs 6.09 crores has been reclassified and disclosed as Assets classified as held for sale as at March 31 2026 Furthermore an advance of Rs 44.09 crores received against this pending sale agreement has been recognized under current liabilities On March 24 2026 the Parent Company entered into a Share Purchase Agreement with Universal Wellbeing Pte Ltd the buyer for the disposal of its entire holding of Rs 7.50 lakh equity shares in Preferred Consumer Products Private Limited for a total consideration of Rs 7.50 crores As the sale process was initiated but not finalized by the end of the reporting period, the carrying value of the investment amounting to Rs 7.50 crores has been reclassified and disclosed as Assets held for sale as at March 31 2026 in accordance with applicable accounting standards. The Group has evaluated the option under Section 115BAA (introduced by the Taxation Laws Amendment Ordinance 2019 to pay tax at a concessional rate of 22 percent plus surcharge and cess and intends to transition post cessation of benefits under Section 80IE In line with Ind AS 12 deferred tax balances have been remeasured based on the expected reversal period resulting in a charge of Rs 29.84 crores to the Statement of Profit and Loss for the year ended March 31 2026 Furthermore pursuant to the amendments introduced by the Finance Act 2026 which permit the utilization of previously accumulated Minimum Alternate Tax MAT credit under the concessional tax regime the Group has recognized a Deferred Tax Asset of Rs 85.09 crores This asset represents MAT credit accumulated from previous years Management has recognized this Deferred Tax Asset based on its assessment of probable utilization against projected future taxable profits over the residual validity period of the credit Figures of the previous quarters year have been regrouped rearranged wherever considered necessary.2025-04-012026-03-31AuditedConsolidated14553900000371000001459100000053842000002745500000112800000183190000018980000030230000028417000001340820000011828000004857000001668500000200000-47000000-468000000171530000000001715300000122000001727500000171530000017275000003634000005586600000023.623.60023.623.6Other Expenses670700000Other Expenses284170000027128000001764000000004750000090000000001200000649000006610000016725000001253000006389100000301810000001173200000758000001000000016000003608000001621400000011066000005746100000001213520000036340000058660000006229400000062294000001203000000000173700000137670000014640000000368000001559900000590700000111900000200510000021170000003872000003094900000981800000192500000767000000434590000000590580000012135200000Other non-current financial assets64900000Other non-current assets125300000Other current financial assets360800000Other current assets970700000Asset held for sale135900000Other non-current financial liabilities173700000Other non-current liabilities36800000Other current financial liabilities387200000Other current liabilities981800000189800000-171200000-1593000000-13150000000-172000000944000000223000000302300000013000000334000000-7000000037000000003700000-936900000-172000000-796800000871700000000381000000833600000000000001136900000948200000000000000000000000370000004409000006333000000000000056300000016565000009730000010960000015770000000-145810000088000006100000149000006090000075800000Remeasurement gain /(loss) on defined benefit plans7100000Exchnage differences in translating the financial statements of foreign operations300000010100000Remeasurement gain /(loss) on defined benefit plans8100000Exchnage differences in translating the financial statements of foreign operations61000001420000016000002000000850000012200000AuditedtrueM/s Singhi & Co.true2028-08-31