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ELECTRIC LIMITEDMain BoardEquity2025-04-012026-03-312026-05-082026-04-30INRCroresQuarterlyFourth quarterMulti segment2026-05-0812:40:002026-05-0813:45:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-01-22https://cdn.shopify.com/s/files/1/0568/5166/0962/files/Related_Party_Policy_OEL.pdf?v=1769678291falsefalseNot applicable2026-01-012026-03-31AuditedStandalone9482500000347000009517200000279890000036325000001141000007889000005330000019620000013743000008958200000559000000-15100000543900000173300000-3220000014110000004028000000000402800000-60000040220000021340000011.891.89001.891.891.The above financial results of the Company were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on May 08, 2026. <BR> 2. These financial results have been prepared in accordance with Indian Accounting Standards (IND-AS) as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 (as amended). <BR> 3.As per IND AS 108 - Operating Segments, the Company has two reportable segments namely Electrical Consumer Durables and Lighting & Switchgear. The financial information for these segments are accompanying the financial results as per IND AS 108 - Operating Segments. <BR> 4.The figures of quarters ended March are the balancing figures between audited figures in respect of full financial year and unaudited published year to date figures upto December; being the date of end of the third quarter of the respective financial year, which were subjected to limited review. <BR> 5.a) Pursuant to the notification issued by the Ministry of Labour and Employment, multiple existing labour legislations have been consolidated into a unified framework comprising four Labour Codes, collectively referred to as the 'New Labour Codes' which became effective from November 21, 2025. The Company had assessed and disclosed the incremental impact of these changes consistent with the guidance provided by the Institute of Chartered Accountants of India. Accordingly, an incremental liability of Rs 8.65 crores had been recognised as an "Exceptional Item" during the quarter ended December 31, 2025. <BR> b) Pursuant to approval of Board of directors relating to consolidation of manufacturing facilities at Noida (U.P), the Company has recognised loss of Rs 1.51 crores in current quarter arising from write-down of capital assets to their Net Realizable Value (NRV) and disclosed as an exceptional item. Further, these capital assets have been classified as ‘Asset held for sale' in balance sheet as at March 31, 2026. <BR> 6.During the year, pursuant to approval of the Board of Directors, Company has entered into Agreement to Sale in respect to a dwelling unit at New Delhi having net value of Rs 1.42 crores. The execution and registration of the sale deed is pending and accordingly the same has been classified as ‘Asset held for sale’. <BR> 7.During the current year, in respect to ongoing Litigation where Anti-Evasion Wing of the GST and Central Excise Department GST alleged wrong HSN classification,the Company has received favourable orders from the State of Kerala of Rs. 4.48 crores and Jammu of Rs. 0.22 crores whereby the Show cause notice have been dropped with Nil demand. However, in the state of Andhra Pradesh demand has been confirmed of Rs. 5.74 crores (including penalty of Rs. 2.87 crores) in respect of show cause notice issued earlier. <BR> In respect to pending ongoing demand orders aggregating to Rs. 64.31 crores, Company has already filed appeals/writ petitions which are pending adjudication.Based on advice of legal expert, the Company believes that it has a strong case on merits and hence no provision has been made thereagainst. <BR> 8.The Board of Directors at their meeting held on May 08, 2026 recommended a final dividend of Rs 0.75(@ 75%) per equity share of Rs 1 each of the Company, making a total dividend of Rs 1.50 (@150% ) per equity share of Rs 1 each for the financial year 2025-26, including interim dividend of Rs 0.75 (@ 75%) per equity share declared earlier during the financial year 2025-26. Final Dividend is subject to the approval of the shareholders.2025-04-012026-03-31AuditedStandalone332639000001001000003336400000085173000001417680000020830000030795000002256000007706000004991400000319695000001394500000-1016000001292900000422800000-88300000334500000095840000000009584000002400000960800000213400000173876000004.494.49004.494.49Other Expenses1374300000Other Expenses4991400000398000000084000000008260000012600000000186000000152200000170800000483000000812000004894200000425560000060240000061943000003191000008000000081200000720500000002833000001174390000028000000016666100000213400000738760000076010000007601000000000040110000040110000039210000000181000008113000002641000001113300000489410000060074000009345000007206000000565200000416900000657000000825380000000906510000016666100000Other non-current financial assets152200000Other non current assets81200000Other current financial assets81200000Other current assets283300000Lease liabilities401100000Other non current liabilities18100000Other current financial liabilities934500000Other current liabilities565200000Electrical Consumer Durables6611400000Lighting & Switchgear2871100000Electrical Consumer Durables22937700000Lighting & Switchgear1032620000094825000003326390000000948250000033263900000Electrical Consumer Durables754100000Lighting & Switchgear403800000Electrical Consumer Durables2251900000Lighting & Switchgear1382800000115790000036347000004040000017750000057360000021643000005439000001292900000Electrical Consumer Durables9872500000Lighting & Switchgear436850000014241000000242510000016666100000Electrical Consumer Durables5147400000Lighting & Switchgear2485500000763290000014322000009065100000Other un-allocable expenditure net of un-allocable income includes Exceptional Item of Rs.1.51 Cr (Note 5 of Notes on Financial Results) as there is no specific tab for that in segment reporting.7420000041100000-125350000037600000002900000-14800000020700000045250000007706000000-350600000131700000-3700000104200000-1260000002510000017100000-19700000002096000000018220000014751000000003749000000110020000000000000700000034110000034329000003874800000000000000000000023200000021600000-731200000000000009360000003202000003200000002610000000-572700000-2037000000-203700000522800000319100000Re-measurement gain / (losses) on defined benefit plans-800000Income Tax effect [(charge)/credit]200000-600000Re-measurement gain / (losses) on defined benefit plans3200000Income Tax effect [(charge)/credit]-80000024000000000-6000002400000Orient Electric Limited******National Engineering Industries Limited******Other related PartyAny other transactionRental Income10000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended March 31, 2026.000Actual transaction value was 0.1919275 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******GMMCO Limited******Other related PartySale of goods or services10000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended March 31, 2026.000Actual transaction value was 0.01535 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Avani Birla******Relative of Member of Board of DirectorsSale of goods or services500000Not Applicable000Actual transaction value was 0.019308779 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Ravindra Singh Negi******Managing Director & CEOSale of goods or services500000Not Applicable000Actual transaction value was 0.0005476 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Orient Paper & Industries Ltd.******Public limited company in which director or manager is a director and holds, along with his relatives,more than two percent of its paid up share capitalSale of goods or services10000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended March 31, 2026.000Actual transaction value was 0.054397 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Orient Paper & Industries Ltd.******Public limited company in which director or manager is a director and holds, along with his relatives,more than two percent of its paid up share capitalAny other transactionRent Paid10000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended March 31, 2026.000Actual transaction value was 0.14154 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******CK Birla Corporate Services Limited******Other related PartyAny other transactionConsultancy Charges140000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended March 31, 2026.000Actual transaction value was 3.8232 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******CK Birla Corporate Services Limited******Other related PartyAny other transactionBranding Charges15000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended March 31, 2026.450000000Orient Electric Limited******Birlasoft Limited******Other related PartyAny other transactionConsultancy Charges30800000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended March 31, 2026.000Actual transaction value was 1.533286 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Birla Industries Provident Fund******Post employment benefit plansAny other transactionContribution to provident Fund22500000Not Applicable000Actual transaction value was 0.6022852 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Chandrakant Birla******Chairman and Non-Executive DirectorAny other transactionRemuneration (Sitting fees)800000Not Applicable000Actual transaction value was 0.045 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******TCA Ranganathan******Non- Executive Independent DirectorAny other transactionDirectors Sitting Fees0Not Applicable110000000Orient Electric Limited******K Pradeep Chandra******Non- Executive Independent DirectorAny other transactionDirectors Sitting Fees0Not Applicable000Actual transaction value was 0.075 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Alka Marezban Bharucha******Non- Executive Independent DirectorAny other transactionDirectors Sitting Fees0Not Applicable000Actual transaction value was 0.105 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Raju Lal******Non- Executive Independent DirectorAny other transactionDirectors Sitting Fees0Not Applicable000Actual transaction value was 0.095 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Avtec Limited******Other related PartySale of goods or services10000000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended March 31, 2026.000Actual transaction value was 0.00697 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Orient Electric Limited Employees Gratuity Fund******Post employment benefit plansAny other transactionContribution to Employees Gratuity Fund30000000Not Applicable20000000Orient Electric Limited******Orient Electric Limited Employees Superannuation Fund******Post employment benefit plansAny other transactionContribution to Employees Superannuation Fund2500000Not Applicable000Actual transaction value was 0.1659366 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00Orient Electric Limited******Birla Institute of Technology – Mesra and its branches******Other related PartySale of goods or services200000Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the Value of transactions stated in column 'O' represents the amount for the reporting period of six months ended March 31, 2026.02026-01-22000In Column 'M' value of ratified transaction ratified by the audit committee is 0.0213023, but due to validation error accepting the value only upto two decimal points, amount entered in column 'M' we have put it as 0.00. Actual transaction value was 0.0213023 crores, but due to validation error accepting the value only upto two decimal points, amount entered in column 'O' we have put it as 0.00.Orient Electric Limited******Avani Birla******Promoter GroupAny other transactionShort Term Employee Benefits61500000Not Applicable2460000000In Column K, the value of the transaction includes: (i) Rs.5 Crores, as approved by the shareholders, with authority delegated to the Board/Committees to increase remuneration from time to time up to Rs. 5 Crores; and (ii) Long-Term Cash Incentive of Rs. 1.15 Crores, as approved by the Board for FY 25-26. The remuneration to the related party indicated in Column 'O' excludes provisions for gratuity and leave benefits, as these are determined on an actuarial basis for the Company.30400000AuditedtrueS.R. Batliboi & Co. LLPtrue2027-07-31