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INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-05-222026-05-17INRCroresQuarterlyFourth quarterMulti segment2026-05-2212:37:002026-05-2214:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2023-05-30https://www.3mindia.in/3M/en_IN/company-in/about-3m/financial-facts-local/falsefalseNot Applicable during the reporting period.2026-01-012026-03-31UnauditedStandalone139924000001199000001411230000047896000003986400000-34970000011760000003970000016560000018154000001162300000024893000004024000002891700000587800000150500000738300000021534000000000215340000017500000217090000011270000010191.16191.1600191.16191.16Notes: <BR> <BR> 1. The above financial results of 3M India Limited have been reviewed by the Audit Committee and thereafter approved by the Board of Directors in its meeting held on 22 May 2026. <BR> 2. The annual results of the Company have been audited by the Statutory Auditors and they have issued an unqualified audit report on the same. The audit report of the Statutory Auditor is being filed with National Stock Exchange of India Limited ("NSE") and BSE Limited ("BSE") and is also available on the Company's website at https://www.3mindia.in/3M/en_IN/company-in/about-3m/financial-facts-local/. The figures of the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial years and the published unaudited year to the third quarter of the respective financial years. Also the figures upto the end of the third quarter were only reviewed and not subjected to audit. <BR> <BR> 3. The above financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as notified by the Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules 2015, as amended and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 4. The Company has no subsidiary/ associate/ joint venture company(ies) as on 31 March 2026. <BR> 5. The Company had filed an application for an Advance Pricing Agreement (“APA”) on 28 March 2018 to resolve certain ongoing transfer pricing related tax litigation matters pertaining to financial years 2014–15 to 2022–23. Following multiple discussions and negotiations with the APA authorities, the Company has received the final draft APA approved by the Central Board of Direct Taxes (“CBDT”) on 6 January 2026 which got subsequently signed on 23 February 2026. Accordingly, the Company has recognised tax expense of Rs. 139.47 crores and related interest thereon of Rs. 31.49 crores during the year ended 31 March 2026. <BR> 6. On 30 April 2025, the Company had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024 (‘VSV Scheme’) enacted vide Chapter IV of the Finance Act, 2024 with a view to settle long pending disputes and litigations relating to certain past years (ranging from 2004-05 to 2013-14) which existed as on 31 March 2025 and accordingly had recognised a tax expense of Rs. 98.91 crores during the year ended 31 March 2025. <BR> <BR> 7. "On 21 November 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 & Employment published Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has evaluated and disclosed the incremental impact of these changes using the best information currently available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact amounting to Rs. (40.24) crores as an exceptional item in the financial results for the quarter and Rs. 34.33 cores for year ended 31 March 2026. The increase is primarily on account of past service cost for gratuity due to change in wage definition for employees. The Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed." <BR> <BR> 8. For the year 2025-26, the Board of the Company has recommended a dividend of Rs. 506 per equity share (final dividend of Rs. 160 per equity share and special dividend of Rs. 346 per equity share) at its meeting held on 22 May 2026. This payment is subject to the approval of the Shareholders in the ensuing Annual General Meeting of the Company. <BR> <BR> 9. The Company's annual financial statements has been presented in Rs. crores in the current year. Accordingly, the previous period figures which were presented in lakhs have been rounded off to crores for comparative purpose. This change has no impact on the financial results or position of the Company. 2025-04-012026-03-31AuditedStandalone50897600000487400000513850000001790680000012244100000-81770000048172000004350000006264000006889600000421014000009283600000-34330000089403000003742400000-2530000037171000000522320000000005223200000-25000005220700000112700000100463.66463.6600463.66463.66Other expenses1815400000Other expenses688960000048320000001381000000014000000000001200000291700000292900000222500000449200000594870000082296000000838600000081214000005640000036000006268000001719420000025423800000313725000001127000001756880000017681500000176815000001592200000159220000044850000020407000001053000008622000007342000000820420000091010000092196000005495000008297000001051500000116503000001369100000031372500000Other financial assets101100000Income tax assets (Net)190600000Other non-current assets449200000Other current assets529800000Asset held for sale76100000Other Financial Assets20900000Other financial liabilities910100000Other current liabilities549500000Safety & Industrial4558300000Transportation & Electronics5183300000Health Care2835300000Consumer1356100000Others59400000Safety & Industrial16400400000Transportation & Electronics18455400000Health Care10165800000Consumer5372400000Others5036000001399240000050897600000001399240000050897600000Safety & Industrial649300000Transportation & Electronics882500000Health Care601800000Consumer260400000Others15100000Safety & Industrial2575700000Transportation & Electronics3477900000Health Care2098200000Consumer941100000Others1383000002409100000923120000039700000435000000-522300000-14410000028917000008940300000Safety & Industrial6687200000Transportation & Electronics8342700000Health Care3240600000Consumer1476700000Others0197472000001162530000031372500000Safety & Industrial2878500000Transportation & Electronics3116600000Health Care1560500000Consumer640600000Others08196200000549480000013691000000Notes: <BR> 1. The assets and liabilities are allocable to the extent they are identifiable to the respective segments. All the others are grouped under 'Unallocated'. <BR> 2. The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial years and the published unaudited year to date figures up to the third quarter of the respective financial years. Also the figures upto the end of the third quarter were only reviewed and not subjected to audit. <BR> 3. Segment Reporting in the above financial results: Based on the "management approach" as defined in Ind AS 108 - Operating segments, the Chief Operating Decision Maker evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along these business segments. 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