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Industries LimitedMain BoardEquity2025-04-012026-03-312026-05-262026-05-19INRLakhsQuarterlyFourth quarterMulti segment2026-05-2618:00:002026-05-2620:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-06https://www.everestind.com/public/storage/codes-and-policies/April2026/VKJcLbUVXYdxujvf93qp.pdffalsefalseThe disclosure for the Default on Loans and Debt Securities is not applicable to the entity.2026-01-012026-03-31AuditedStandalone31001490007232900031724780001878832000-652300011802100037545900071409000967940009829470003516939000-344461000-287000000-6314610000381000038100000-6352710000000-63527100033739000-60153200015855700010-40.07-40.0700-40.07-40.071. The above standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 26, 2026. The statutory auditors have audited the standalone financial results of the Company for the quarter and year ended March 31, 2026, in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 and have issued an unmodified report on the above results. <BR> 2. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures up to the end of third quarter of that financial year. Figures up to the end of third quarter were only reviewed and not subjected to audit. <BR> 3. The Government of India notified the Code on 'Wages, 2019; the Code on Social Security, 2020; the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively, the "Labour Codes") on 21 November 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in Labour Codes. The Company has evaluated the impact of increased employee benefit obligations arising from the implementation of the Labour Codes in consultation with external experts. Accordingly, the Company has recognised an additional charge of Rs.1,634.14 lakhs pertaining to gratuity which is included as an exceptional item in the results for the quarter ended December 31, 2025 and year ended March 31, 2026. The Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect as and when such clarifications are issued/ rules are notified. <BR> 4. Based on an independent valuation assessment & management’s internal assessment as regards Everest Buildpro Pvt Ltd., the Company’s wholly owned subsidiary, during the quarter and year ended, the Company has recognised an Impairment loss of Rs. 2,870.00 lakhs which is disclosed as an exceptional item in the financial results. This loss comprises Rs. 1,500.88 lakhs recognised on the Company’s investment in equity shares of the subsidiary and Rs. 1,369.12 lakhs in respect of the Inter Corporate deposits granted by the Company to the subsidiary. <BR> 5. During the year the Company sold the office premises situated in Mumbai resulting in a profit of Rs. 304.58 Lakhs which is disclosed as an exceptional item in the results. <BR> 6. Pursuant to the issuance of an Eligibility Certificate to the Company under the Package Scheme of Incentives, 2013 for its Lakhmapur plant expansion, the Company is entitled to receive GST incentives. Accordingly, the Company had recognized income of Rs. 949.63 lakhs in the quarter and year ended March 31, 2025, representing GST incentives receivable. Of this amount: <BR> (i) Rs.778.92 lakhs pertained to the period from the commencement of production in October 2019 up to 31 March 2024, and was disclosed as an Exceptional Item; and <BR> (ii) Rs.170.71 lakhs pertained to the financial year 2024–25 and was included under ‘Revenue from Operations’. <BR> 7. During the year ended 31 March 2025, the Company sold its property at Noida resulting in a profit of Rs. 383.93 Lakhs and disclosed it as an exceptional item in the results. This property was classified as 'Asset Held for Sale' in the audited balance sheet as of 31 March 2024. <BR> 8. The Board of Directors has recommended a dividend @10% (Rs. 1.00/- per share of face value of Rs. 10 each) for the Financial Year 2025-26 subject to shareholders approval. <BR> 2025-04-012026-03-31AuditedStandalone13542380000216910000137592900007587925000409870007631570001507563000218225000342838000398915700014449852000-690562000-419956000-11105180000-108776000-1087760000-10017420000000-100174200030509000-971233000158557000105071508000-63.24-63.2400-63.24-63.24Other expenses982947000Other expenses39891570003078168000951560000084118200000010136500009408540001429220001185141000124480000551200053296390003181726000011134480004291160003384000022590400017718520000911028000586460600074000111943190001585570005071508000523006500052300650000000878848000878848000308700001164690000102618700018646900018748600014340900001621576000574190000238223500013649060009581400010951120000493806700000596425400011194319000Other non-current financial assets142922000Other non-current assets5512000Other current financial assets225904000Other current assets911028000Other non-current financial liabilities878848000Other current financial liabilities574190000Other current liabilities1364906000 Building Products2518838000 Steel Buildings581311000 Building Products10187404000 Steel Buildings3354976000310014900013542380000310014900013542380000 Building Products194748000 Steel Buildings-295631000 Building Products682403000 Steel Buildings-550497000-10088300013190600071409000218225000172169000604243000-344461000-690562000 Building Products6520801000 Steel Buildings24036180008924419000226990000011194319000 Building Products2707207000 Steel 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