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India LimitedMain BoardEquity2025-04-012026-03-312026-05-272026-03-25INRLakhsQuarterlyFourth quarterSingle segmentFabrication Technology2026-05-2719:52:002026-05-2720:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-27https://esabindia.com/in/ind_en/investor-relationship/policies/policy-on-related-party-transaction1/falsefalseThe Disclosure for the default on loans and debt securties is not applicable. <BR> 2026-01-012026-03-31UnauditedStandalone39575000001740000039749000001786200000580700000-2690000041910000038000004430000057080000033780000005969000000596900000212000000-50600000161400000043550000000004355000008000004363000001539000001028.328.30028.328.3Notes to the statement of Financial Results for the quarter and year ended March 31 2026 <BR> <BR> 1 The above financial results of ESAB India Limited the Company for the quarter and year ended March 31 2026 are prepared in accordance with the Indian Accounting Standards Ind AS as prescribed under section 133 of the Companies Act 2013 the Act and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. <BR> <BR> 2 The above financial results for the quarter and year ended March 31 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 27 2026. The statutory auditors of the company have issued an unmodified opinion on these financial results for the year ended March 31 2026 and have issued an unmodified conclusion for the quarter ended March 31 2026. <BR> <BR> 3 Based on a detailed evaluation of key financial parameters by the Chief Operating Decision Maker CODM in accordance with the INDAS 108 Operating Segments the Company determines that it operates in only one segment i.e. Fabrication Technology <BR> <BR> 4 The first interim dividend of Rs. 25 per equity share of Rs. 10 each for the financial year 2025 26 was paid on December 8 2025 with the approval of the Board of Directors at their meeting held on November 10 2025. <BR> 5 The second interim dividend of Rs. 25 per equity share of Rs. 10 each for the financial year 2025 26 was paid on March 6 2026 with the approval of the Board of Directors at their meeting held on February 10 2026. <BR> 6 The Board of Directors has recommended final dividend of Rs. 25 per equity share of Rs. 10 each at the meeting held on May 27 2026 subject to shareholders approval at the ensuing Annual General Meeting. <BR> <BR> 7 Employee benefit expenses includes Rs 329 lakhs towards stock awards granted by the Ultimate Parent Company ESAB Corporation USA under the 2022 Omnibus Incentive Plan the Plan of the Ultimate Parent Company to certain eligible employees of the Company. <BR> <BR> 8 Exceptional items <BR> <BR> Particulars Quarter ended Year ended <BR> March 31 2026 December 31 2025 March 31 2025 March 31 2026 March 31 2025 <BR> <BR> Gain on sale of Land <BR> Refer note 8a below Nil Nil Nil 3091 Nil <BR> <BR> Impact on account of <BR> new labour code <BR> Refer note 8b below Nil -1365 Nil -1365 Nil <BR> <BR> Total Nil -1365 Nil 1726 Nil <BR> <BR> 8a During the current year as disclosed in quarter ended September 30 2025 the Company has received the entire proceeds towards the land held for sale at Khardah West Bengal and the Company has contractually fulfilled its obligations in relation to the said land and consequently has formally ceded control and possession in favour of the developer. The Audit Committee and Board at their meetings held on November 10 2025 have reviewed the above developments and approved the change in classification of the said asset from held for sale to asset disposed and accordingly disclosed the gain on derecognition of the asset under exceptional items in the financial results for the year ended March 31 2026. <BR> <BR> 8b On November 21 2025 the Government of India notified provisions of 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 Labour Codes which consolidate twenty nine existing labour laws into a unified framework governing employee benefits during employment and post employment. The Labour Codes amongst other things introduces changes including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost by Rs. 1365 lakhs. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature the Company had presented this incremental amount as Exceptional Item in the financial results for the quarter ended December 31 2025 and year ended March 31 2026.The Company continues to monitor the finalisation of Central and State Rules and Government clarifications on other aspects of the Labour Codes and would provide appropriate accounting treatment on the basis of such developments as needed <BR> <BR> 9 The figures for the current quarter ended March 31 2026 and for the quarter ended March 31 2025 are the balancing figures between the annual audited figures for the year ended March 31 2026 and March 31 2025 respectively and the published year to date figures upto the nine months period ended December 31 2025 and December 31 2024 respectively. <BR> <BR> 10 The results would be uploaded and available for viewing on the Companys website www.esabindia.com and on the website of the Stock Exchanges BSE Limited and National Stock Exchange of India Limited <BR> <BR> For ESAB India Limited <BR> <BR> <BR> <BR> Rohit Gambhir <BR> Chennai Managing Director <BR> May 27 2026 <BR> <BR> Shaping the world we imagine <BR> Visit our website www.esabindia.com2025-04-012026-03-31AuditedStandalone15081500000603000001514180000064407000002344300000014512000002070000017060000021469000001257440000025674000001726000002740000000655000000181000006731000000206690000000002066900000-23000002064600000153900000104139900000134.3134.300134.3134.3Other Expenses570800000Other Expenses214690000014313000005650000000137000000002580000000738000009960000093000000411000001735200000140670000041190000025407000005746000001731000000530000037056000001412000005253500000006988700000153900000413990000042938000004293800000000027700000277000002179000002456000000436000000163390000020699000001895000002259400000116200000646000009100000024493000000026949000006988700000Other non - current financial assets73800000Other non-current tax assets24100000Other non-current assets17000000Other current financial assets5300000Other current assets141200000Lease Liability27700000Lease Liability5800000Other current financial liabilities183700000Other current liabilities11620000020700000-100100000-2959000000136000002700000-24000004700000011980000001240000001706000000220000000230000001140000001140000032900000-1900000000-1726000000-17120000025688000000007619000000180690000000000000286000003155000000192970000017432000000000000000000001180000003800000-457800000000000000058000001416200000360000000-1425600000-765000000-76500000651100000574600000Remeasurement of Net Benefit Liablity11000001100000Remeasurement of Net Benefit Liablity-3100000-3100000300000-800000800000-2300000ESAB INDIA LIMITED******Cigweld Pty Ltd Australia******Entities under Common controlSale of goods or services12901000NA02025-05-271290100000ESAB INDIA LIMITED******ESAB Asia Pacific Pte Ltd Singapore******Entities under Common 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