5221132026-01-012026-03-315221132026-03-315221132025-03-315221132025-04-012026-03-315221132026-01-012026-03-31in-capmkt:OtherExpenses1Member5221132025-04-012026-03-31in-capmkt:OtherExpenses1Member5221132026-03-31OtherNoncurrentFinancialAssetsDomain15221132026-03-31OtherNoncurrentAssetsDomain15221132026-03-31OtherNoncurrentAssetsDomain25221132026-03-31OtherCurrentFinancialAssetsDomain15221132026-03-31OtherCurrentAssetsDomain15221132026-03-31OtherNoncurrentFinancialLiabilitiesDomain15221132026-03-31OtherNoncurrentFinancialLiabilitiesDomain25221132026-03-31OtherNoncurrentLiabilitiesDomain15221132026-03-31OtherCurrentFinancialLiabilitiesDomain15221132026-03-31OtherCurrentFinancialLiabilitiesDomain25221132026-03-31OtherCurrentLiabilitiesDomain15221132026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares522113TIMKENNOTLISTEDINE325A01013TIMKEN 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 opinion2026-01-012026-03-31UnauditedConsolidated108982600008160000109064200002282860000309668000011597600004899400009640000296020000145124000087861400002120280000021202800004976600003957000053723000001583050000000015830500001593000015989800007521900001021.0521.050021.0521.05(1) The above consolidated financial results of Timken India Limited ("the Group") 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 group. The statutory auditors of the group have expressed an unmodified opinion on the consolidated 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 group 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 Consolidated Statement of Assets and Liabilities as at March 31, 2026 is given as Annexure - A and Consolidated 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 Timken India Limited at ensuing Annual General Meeting, payment of dividend of Rs. 2.50 (PY Rs. 36.00) per equity share of Rs. 10 each fully paid. <BR> <BR> (6) These consolidated financial results of the group 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 group 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 group 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) Timken India Limited 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 total consideration was paid on December 01, 2025. Consequently, GGB has become a wholly owned subsidiary of Timken India Limited. <BR> <BR> The transaction being a "Common control business combination" as defined under Ind AS 103 - Business Combinations, accounting has been carried out from the first day of the preceding period i.e. April 1, 2024 and under the pooling of interest method, as prescribed Appendix C of Ind AS 103. Accordingly, assets, liabilities, income and expenses of GGB have been accounted in the consolidated books of account at their carrying amounts. <BR> <BR> The comparative consolidated financial results for the quarter and year ended March 31, 2025 are presented solely based on the information compiled by the management and have not been reviewed by the statutory auditor except to the extent it relates to the Parent and adjustments made to the financial information of the Subsidiary to comply with Indian Accounting Standards. The financial statements of the subsidiary for the year ended March 31, 2025 considered for consolidation, were audited by another auditor who expressed an unmodified opinion vide their report dated September 19, 2025. <BR> <BR> (9) On March 16, 2026, Timken India Limited 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. <BR> 2025-04-012026-03-31AuditedConsolidated34780290000300610000350809000001035631000011256830000-3416500001865050000373600001060460000532023000029554590000552631000005526310000122422000015324000013774600000414885000000004148850000111300004159980000752190000102839356000055.1655.160055.1655.16Other expenses1451240000Other expenses532023000012198180000100722000094180000181311000035588000000073000000470000264660000272430000925000059120000016341450000788263000050724000081126100002684710000696500008800002474200001162251000001156750000206618900000037003340000752190000283935600002914575000029145750000000011963000011963000010999000036292000002987700008913100000896060000520841000061044700004117700006516240000208720000134030000107290000696628000000785759000037003340000Other non-current financial assets264660000Non-current tax assets (net)128840000Other non-current assets462360000Other current financial assets247420000Other current assets1156750000Lease Liabilities117230000Other non-current financial liabilities2400000Other non-current liabilities298770000Lease Liabilities28390000Other current financial liabilities383380000Other current liabilities20872000037360000-1357400000-9533200000-4465900000000192464000003007000000106046000000000509400005493000018625000000000-15720000035989000058862000000001430330000044558700000128809000007000000000013000002971710000000000000000000005493000018625000000-402432000000000000004450000027078700003736000000-2789730000-235818000022400000-233578000055277300003191950000-21290000-14880000536000037500001593000011130000AuditedtrueM/s Deloitte Haskins & Sells LLPtrue2027-07-31