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ELECTRONICS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-142026-05-08INRMillionsQuarterlyFourth quarterSingle segmentESDM2026-05-1411:45:002026-05-1423:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-05-14www.centumelectronics.comtrue1falseNot applicable2026-01-012026-03-31AuditedStandalone344199000074600000351659000017037000000721440000389470000493200004992000017255000030864000004301900008760000438950000124020000-119000001121200000326830000000032683000018600003286900001474100001022.1422.120022.1422.12Investors can view the standalone Ind AS financial results of Centum Electronics Limited ("the Company") on the Company's website www.centumelectronics.com or on the websites of BSE (www.bseindia.com) or NSE (www.nse-india.com). <BR> <BR> The Company is an integrated business unit which addresses the Electronics System Design and Manufacturing ("ESDM") and accordingly there is only one reportable segment called ESDM in accordance with the requirement of Ind AS 108 - "Operating segments". <BR> <BR> The standalone Ind AS financial results of the Company for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee in their meeting on May 13, 2026 and approved by the Board of Directors in their meeting held on May 14, 2026. <BR> "(a) The Company has investments in Centum Electronics UK Limited, which in turn has made investment in Centum T&S Group Société Anonyme (S.A.). Centum T&S Group Société Anonyme (S.A.) and its underlying overseas subsidiaries have incurred losses leading to erosion of net worth and the carrying value of the investment of Rs. 1,537.83 million was higher than the net worth of Centum T&S Group Société Anonyme (S.A.). The Company has not given any guarantees over and above the investment in this subsidiary. <BR> <BR> The Company has filed for Redressement Judiciaire procedure for Centum T&S Group Société Anonyme (S.A.) and certain underlying overseas subsidiaries, under local laws as applicable. <BR> <BR> Pending outcome of above Redressement Judiciaire procedure, the management has provided for the carrying value of its investment in Centum T&S Group Société Anonyme (S.A.) amounting to Rs 1,537.83 million and the same has been disclosed as exceptional item in the financial results for the year ended March 31, 2026. The management of the Company believes that there are no other obligations in this regard. <BR> <BR> " <BR> <BR> "(b) The Company has trade receivables amounting to Rs. 469.14 million (gross) outstanding as at March 31, 2026 from Centum E&S (Centum Equipment’s ET Systems), Canada, and Centum T&S (Centum Technologies ET Solutions), Canada, step-down subsidiaries of the Company ('Canada subsidiaries'). Further the Company has inventory which had been procured to fulfill the sales order obligations in relation to Canada subsidiaries. <BR> <BR> The Board of Directors of the Company in their meeting held on December 19, 2025, has decided to discontinue business operations of the Canada subsidiaries. The Company is in the process of making necessary regulatory filings and intimations with the relevant regulatory authorities. <BR> <BR> Pending regulatory filings for the liquidation of Canada subsidiaries and its outcome, as a matter of prudence, the management of the Company has provided for carrying value of trade receivables amounting to Rs. 396.00 million, inventory amounting to Rs. 100.78 million and written back liabilities amounting to Rs. 1.54 million and the same has been disclosed as exceptional item in the financial results for the year ended March 31, 2026." <BR> (c) Exceptional items for the quarter ending March 31, 2026, includes impact of above items and reversal of related provision accounted for during quarter ended December 31, 2025. <BR> "The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes as follows: Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code 2020 (collectively referred to as the ""New Labour Codes""). The New Labour Codes are effective from November 21, 2025 and introduce changes that include, among other things, setting a uniform definition of wages. The Government is in the process of issuing related rules. <BR> <BR> The Company has assessed the implications of the New Labour Codes and has recognized an incremental cost of Rs. 31.81 million towards employee benefits during the year ended March 31, 2026. The Company continues to monitor the developments pertaining to the New Labour Codes and the impact of these will be accounted in accordance with applicable accounting standards. <BR> " <BR> "During the year ended March 31, 2025, the Fund Raising Committee of the Board of Directors at its meeting held on March 10, 2025 and March 13, 2025 approved the issue and allotment of 1,810,345 equity shares having face value of Rs. 10 each through Qualified Institutional Placement (“QIP”) under the provisions of Chapter VI of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulation, 2018, as amended (“SEBI ICDR Regulation”) and Section 42 and 62 of the Companies Act, 2013, including the rules made thereunder (as amended) to the eligible Qualified Institutional Buyers (QIB), at the issue price of Rs. 1,160 per equity share (including a premium of Rs. 1,150 per equity share), aggregating to approximately Rs. 2,100.00 million which took into account a discount of Rs. 59.65 per equity share (i.e. within 5% of the floor price), as permitted in terms of Regulation 176 (1) of Chapter VI of the SEBI ICDR Regulations. <BR> <BR> The aforesaid proceeds from issue of equity shares (net of share issue expenses) of Rs. 2,006.80 million needs to be utilised towards repayment/prepayment, in full or in part of certain outstanding borrowings availed by the Company and general corporate purposes. The unutilized funds from QIP amounting to Rs. 595.38 million has been placed in fixed deposits with banks and Rs. 4.80 million in current account with bank as at March 31, 2026." <BR> The Bengaluru Bench of the National Company Law Tribunal ("NCLT") vide its order dated October 29, 2025, has approved the Scheme of Amalgamation (the "Scheme") of wholly owned subsidiary of the Company, Centum T&S Private Limited with the Company with an appointed date of April 01, 2024, under section 230 to 232 and other applicable provisions of the Companies Act, 2013 read with the rules framed thereunder. The said Scheme has become effective from October 29, 2025 on compliance of all the conditions precedent mentioned therein. Consequently, above mentioned wholly owned subsidiary of the Company got amalgamated with the Company w.e.f. April 01, 2024. Since the amalgamated entity is under common control, the accounting of the said amalgamation has been done applying Pooling of interest method as prescribed in Appendix C of Ind AS 103 'Business Combinations' w.e.f the first day of the earliest period presented i.e. April 01, 2024. While applying Pooling of Interest method, the Company has recorded all assets, liabilities and reserves attributable to the wholly owned subsidiary company at their carrying value as appearing in the consolidated Ind AS financial statements of the Company immediately prior to the amalgamation as per guidance given in ITFG Bulletin 9. <BR> The previous year / quarter figures have been restated considering that the amalgamation has taken place from the first day of the earliest period presented i.e., April 01, 2024 as required under Appendix C of Ind AS 103. Below is the summary of restatement of previous year / quarter figures: <BR> <BR> <BR> (Rs.in million) <BR> Particulars Quarter ended Year ended <BR> March 31, 2025 March 31, 2025 March 31, 2025 March 31, 2025 <BR> Reported Restated Reported Restated <BR> Total income 2,732.77 2,777.64 7,568.33 7,826.62 <BR> Total expenses 2,334.20 2,414.90 6,856.30 7,209.58 <BR> Profit/ (loss) <BR> before tax 398.57 362.74 712.03 617.04 <BR> Profit/ (loss) <BR> for the period 295.79 279.67 527.95 456.31 <BR> Total comprehensive <BR> income for the period <BR> (net of tax) 294.69 278.78 529.57 458.14 <BR> Earnings per <BR> equity share <BR> (of Rs. 10 each): <BR> - Basic (Rs.) 22.31 21.09 40.66 35.14 <BR> - Diluted (Rs.) 22.12 20.91 40.31 34.84 <BR> <BR> <BR> Consequent to the amalgamation of the wholly owned subsidiary into the Company with effect from Apri 01, 2024, the current tax and deferred tax expense for the year ended March 31, 2025 as recognized in the books by the Company and above wholly owned subsidiary have been recomputed. Accordingly, tax expenses for the year ended March 31, 2026, include reversal of current tax expenses of Rs. 21.11 million in relation to year ended March 31, 2025. <BR> <BR> The Board of Directors of the Company at their meeting held on May 14, 2026 have recommended dividend of Rs.5 per equity share for the financial year ended March 31, 2026 which is subject to approval of the shareholders at the ensuing Annual General Meeting of the Company. <BR> The figures of the quarter ended March 31 of the current and previous year in the standalone Ind AS financial results are the balancing figures between the audited figures in respect of the full financial years and the unaudited published year to date figures for the nine months ended December 31 for the respective years, being the date of the end of the third quarter of the financial year which were subjected to limited review. <BR> 2025-04-012026-03-31AuditedStandalone9730560000158160000988872000068490600000-281070000131744000016789000019505000063647000088848400001003880000-2033070000-1029190000148370000-70600001413100000-11705000000000-11705000005990000-1164510000147410000104167610000-79.32-79.3200-79.32-79.32Other expenses172550000Other expenses6364700001337250000003635000024990000000001482700001482700001942500005966000018007700004567760000030730900003775200008220000000372900004309900000038069000092583500001105912000014741000041676100004315020000431502000022350000854000030890000013260000253700006952000011975700009496000024544100002549370000303800000405074000024217900001306000006404000074100006674580000674410000011059120000Other financial assets148270000Non-current tax assets (net)11770000Other assets47890000Other financial assets37290000Other assets380690000Lease liabilities8540000Net employee defined benefit liabilities25370000Lease liabilities6300000Other financial liabilities297500000Other liabilities2410590000Net employee defined benefit liabilities112000000-1439520000-282250000000000925170000000195050000153783000041390000000030750000001715000000000013980800003688900000151800000994700001998400001676400002843600000000000003950400002230000000000000159200000000000534100000-100180000-42366000000340000000003109100006834000095700008824000014455000000550000-13875000016960000-121790000486760000364970000Re-measurements gains/ (losses) on defined benefit plans24800002480000Re-measurements gains/ (losses) on defined benefit plans8000000800000062000020100000018600005990000Centum Electronics Limited******Centum T&S,France******SubsidiariesSale of goods or services16540000Yes02026-05-131654000000Centum Electronics Limited******Centum E&S,Canada******SubsidiariesSale of goods or services32400000Yes02026-05-133240000000Centum T&S France******Centum Electronics Limited******SubsidiariesSale of goods or services14930000Yes02026-05-131493000000Centum Electronics Limited******Apparao Mallavarapu******Promoter Group and KMPRemuneration22310000Yes02026-05-132231000000Centum Electronics Limited******Nikhil Mallavarapu******Promoter Group and KMPRemuneration21790000Yes02026-05-132179000000Centum Electronics Limited******Tanya Mallavarapu******Promoter GroupRemuneration590000Yes02026-05-1359000000Centum Electronics Limited******Centum E&S,Canada******SubsidiariesAny other transactionImpairment of Trade receivable394460000Yes02026-05-133944600003944600000Centum Electronics Limited******Centum Electronics UK Limited******SubsidiariesAny other transactionImpairment of Investment1537830000Audit Committee approved the impairment of investment at its meeting held on 14th February, 2026153783000015378300000Centum T&S,France******Centum T&S Belgique******SubsidiariesSale of goods or servicesYes1266000000Centum T&S,France******Centum R&D******SubsidiariesSale of goods or servicesYes19501000000Centum T&S,France******Centum E&S******SubsidiariesSale of goods or servicesYes290000000Centum T&S,France******Centum T&S Canada******SubsidiariesSale of goods or servicesYes530000000CENTUM T&S GROUP******Centum T&S,France******SubsidiariesSale of goods or servicesYes13082000000CENTUM T&S GROUP******Centum T&S Belgique******SubsidiariesSale of goods or servicesYes359000000CENTUM T&S GROUP******Centum R&D******SubsidiariesSale of goods or servicesYes543000000CENTUM T&S GROUP******CENTUM ADETEL TRANSPORTATION SYSTEM******SubsidiariesSale of goods or servicesYes328000000Centum E&S******Centum T&S,France******SubsidiariesSale of goods or servicesYes1500000000Centum E&S******CENTUM ADETEL TRANSPORTATION SYSTEM******SubsidiariesSale of goods or servicesYes327000000Centum T&S Canada******Centum T&S,France******SubsidiariesSale of goods or servicesYes153000000Centum T&S Canada******Centum E&S******SubsidiariesSale of goods or servicesYes899000000Centum T&S Canada******CENTUM ADETEL TRANSPORTATION SYSTEM******SubsidiariesSale of goods or servicesYes1329000000Centum Electronics UK Limited******Centum T&S Group******SubsidiariesAny other transactionImpairment of Investment1167470000Audit Committee approved the impairment of investment at its meeting held on 14th February, 2026116747000000Centum Electronics UK Limited******Centum T&S Group******SubsidiariesAny other transactionProvision for other receivable38150000Audit Committee approved the impairment of receivable at its meeting held on 14th February, 20263815000000Centum Electronics UK Limited******Centum T&S Group******SubsidiariesAny other transactionProvision for interest7630000Audit Committee approved the impairment of interest at its meeting held on 14th February, 2026763000000Centum Electronics UK Limited******Centum T&S Group******SubsidiariesAny other transactionImpairment of Investment763000000Audit Committee approved the impairment of advance at its meeting held on 14th February, 2026763000000004418170000AuditedtrueS.R. Batliboi & Co. LLPtrue2027-07-31QIP2025-03-1321000000002026-03-31trueCrisil Ratings LimitedfalseNot ApplicableNilNilIndu H SCompany Secretary and Compliance OfficerBangalore2026-05-14Repayment / pre-payment, in part or in full, of certain outstanding borrowings availed by the CompanyNot Applicable1149920000011499200000Capital expenditure for purchase of new equipment and machineryNot Applicable34968000002567800000General Corporate PurposesNot Applicable507200000000