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INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-05-182026-05-04INRMillionsQuarterlyFourth quarterSingle segmentBearings and allied goods2026-05-1818:30:002026-05-1820:04:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-05https://www.timken.com/wp-content/uploads/2025/02/Related-Party-Transactions-Policy.pdffalsefalseNA2026-01-012026-03-31UnauditedStandalone1073135000026380000107577300002243250000308193000011375000004797300009640000295340000143658000086839700002073760000020737600004861600003966000052582000001547940000000015479400001585000015637900007521900001020.5820.580020.5820.581. The above standalone financial results of Timken India Limited ("the Company") as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on May 18, 2026. The results for the year ended March 31, 2026 have been audited and the results for the quarter ended March 31, 2026 have been reviewed by Deloitte Haskins & Sells LLP, the statutory auditors of the Company. The statutory auditors of the Company have expressed an unmodified opinion on the standalone financial results for the year ended March 31, 2026 and have issued an unmodified conclusion in respect of the limited review for the quarter ended March 31, 2026. <BR> <BR> 2. The Company has only one reportable primary segment, viz. 'Bearings and allied goods & services'. Accordingly, no separate disclosure of segment information has been made. <BR> <BR> 3. The Standalone Statement of Assets and Liabilities as at March 31, 2026 is given as Annexure - A and Standalone Statement of Cash Flows for the year ended March 31, 2026 is given as Annexure - B. <BR> <BR> 4.The figures for the quarters ended March 31, 2026 and March 31, 2025 are balancing figures between audited figures in respect of full financial years ended March 31, 2026 and March 31, 2025 respectively and the unaudited published year to date figures upto December 31, 2025 and December 31, 2024 respectively, being the end of the third quarter of the respective financial years, which were subjected to Limited Review by the statutory auditors. <BR> <BR> 5.The Board has recommended, subject to approval of the members of the Company at ensuing Annual General Meeting,payment of dividend of Rs. 2.50 (PY Rs. 36.00) per equity shares of Rs. 10 each fully paid. <BR> <BR> 6.These Standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder ('IND AS') and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ("SEBI"). <BR> <BR> 7.On November 21, 2025, the Government of India notified four Labour Codes effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss and this approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The Company has considered restructured compensation of its employees with effect from April 1, 2026, and assessed the impact of the changes, which has been recognised as an employee benefit expense in the year ended March 31, 2026. The Company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes and will incorporate appropriate accounting treatment based on these developments as required. <BR> <BR> 8.The Company acquired 100% equity shares of Timken GGB Technology Private Limited ("GGB") from Timken Europe B.V., Netherlands and The Timken Company, USA through execution of a Share Purchase Agreement dated November 21, 2025 for a consideration of Rs.1,288 Million. The consideration was paid on December 01, 2025. Consequently, GGB is a wholly owned subsidiary of the Company. <BR> <BR> 9.On March 16, 2026, The Company has invested Rs 7 Million to acquire 26.1% of equity in Sunstream Green Energy C & I Three Private Limited to secure electricity from renewable sources as per Group Captive Scheme.2025-04-012026-03-31AuditedStandalone34193160000280010000344731700001012758000011176670000-3397700001824930000368300001057280000528573000029169250000530392000005303920000116743000015316000013205900000398333000000003983330000109300003994260000752190000102898285000052.9652.960052.9652.96Other Expenses1436580000Other Expenses52857300001219420000010072200009418000018131100003558800000001295390000047000025129000015471500000586880000175986200007783350000507240000797721000021747000006965000088000024726000010976940000011553300001991562000037514240000752190000289828500002973504000029735040000000011963000011963000010617000036292000029877000088749000008941900005140760000603495000041177000064467200002042700001334300001072900000689171000000777920000037514240000Other financial assets251290000Non-current tax assets (net)124520000Other non-current assets462360000Other current financial assets247260000Other current assets1155330000Lease Liabilities117230000Other non-current financial liabilities2400000Other non-current liabilities298770000Lease Liabilities28390000Other current financial liabilities383380000Other current liabilities20427000036830000-1336740000-9075200000-4530300000000192400000002978600000105728000000000470600005493000016707000000000-1633000004274100005731330000000135706000004374270000012880900000700000000009900002970680000000000000000000005493000016707000000-404278000000000000004174000027078700003683000000-2786440000-245495000022400000-243255000051144900002681940000-21180000-14610000533000036800001585000010930000Timken India Limited******The Timken Company, US******Ultimate holding CompanyPurchase of goods or services1188000000Approved329090000131430000137490000Timken India Limited******The Timken Company, US******Ultimate holding CompanySale of goods or services3056000000Approved1170090000564010000928260000Timken India Limited******The Timken Company, US******Ultimate holding CompanyAny other transactionExpense receivable96000000Approved8800005100000Timken India Limited******The Timken Company, US******Ultimate holding CompanyAny other transactionExpense payable348000000Approved1097800001258000034640000Timken India Limited******The Timken Company, US******Ultimate holding CompanyAny other transactionAgency Commission (Income)60000000Approved67000040000240000Timken India Limited******The Timken Company, US******Ultimate holding CompanyAny other transactionRoyalty984000000Approved428870000341380000201440000Timken India Limited******The Timken Company, US******Ultimate holding CompanyPurchase of fixed assets120000000Approved31690000841000024890000Timken India Limited******Timken Singapore PTE. 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