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INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-22INRMillionsQuarterlyFourth quarterSingle segmentConsumable2026-05-2911:30:002026-05-2913:45:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsefalsefalsefalseNA2026-01-012026-03-31UnauditedStandalone202070000019959000022202900009531000000-21340000201260000103200006096000043904000016433400005769500000576950000262360000-94000000168360000040859000000004085900007713800001179970000751280000105.445.44005.445.44 <BR> • The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 29th May 2026. The Statutory Auditors have issued an unmodified opinion on the audited financial results. <BR> • These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under section 133 of the Companies Act 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. <BR> • The standalone financial results for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures for the nine months period ended 31 December 2025 and 31 December 2024 respectively which were subject to limited review. <BR> • The Company is in the process of acquiring the MolyCop Group comprising direct and indirect subsidiaries of AIP MC Holdings LLC including its joint ventures through a series of transactions. In connection with the proposed acquisition the Company has engaged various consultants and legal advisors to assist with commercial and legal due diligence as well as the preparation and negotiation of transaction related documentation. <BR> Accordingly the Company has recognised expenses amounting to Rs 59.89 million under Other Expenses up to the reporting date. <BR> • The Board of Directors of the Company at its meeting held on 18 September 2025 approved the issuance and allotment of Equity Shares to promoters and non promoters by way of preferential issue on private placement basis. The same has been approved by shareholders at its meeting held on 10 October 2025. <BR> Accordingly during the year ended 31 March 2026 the Company has allotted 8592206 Equity Shares of face value Rs 10 each at an issue price of Rs 1994 each including a premium of Rs 1984 each on 28 November 2025 upon receipt of the full consideration. Consequent to this allotment the paid up equity share capital of the Company increased from Rs 665.35 million 66535492 fully paid up equity shares of Rs 10 each to Rs 751.28 million 75127698 fully paid up equity shares of 10 each. <BR> <BR> • The Government of India has consolidated existing labour legislations into four comprehensive labour codes effective November 21 2025. These codes include Code on Wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact of these changes in regulations. <BR> The Company has assessed and evaluated the incremental impact of these changes on employee benefit obligations in accordance with the revised definition of wages and consistent with FAQs and guidance issued by the Institute of Chartered Accountants of India and Ministry of Labour and Employment and has estimated an increase in gratuity liability and compensated absences arising out of past service cost in aggregate by 45.75 million basis actuarial valuation. <BR> The Company continues to monitor the finalization of Central or 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> • The Company is engaged in the business of manufacturing and distribution of specialized critical to operate and recurring consumable products for the global mineral beneficiation mining and bulk solids handling industry. The Chief Operating Decision Maker CODM reviews the business as a single segment. Hence no segment disclosure is required. <BR> <BR> <BR> • The Board has recommended payment of dividend of Rs 2.00 per Equity Share of Rs 10 each for the year ended 31 March 2026 at their meeting held on 29 May 2026. The dividend is subject to the approval by the members at their ensuing Annual General Meeting. <BR> <BR> <BR> 2025-04-012026-03-31AuditedStandalone7894120000699090000859321000037497800000-3348300008400400005784000026264000019554000006530870000206234000002062340000573360000-6519000050817000001554170000000015541700007712600002325430000751280000103155165000022.3822.380022.3822.38Other Expenses439040000Other Expenses19554000001683720000355900000033000000000251104800000317700000446000025432640000393200001027100002732698000021156300001206610000291337000046160000530000640000831330000499864000004855900007599860000003492684000075128000031551650000323029300003230293000000001277000012770000000127700006654600009019000091125000010014400002002600001867160000563190000143840000369500000261114000000262391000034926840000Other Financial Assets4460000Other non-current assets56920000Income tax assets45790000Other831330000Other485590000Lease liabilities12770000Others200260000Others56319000057840000-86930000445790000018110000000032724000002334600000262640000047430000000-157400000101960000186500000-218380000000212000008113100002873650000000626360000022472900000197886100000000006160000201780000000000000000000001019600001452000001123880000-1874387000000170304600000000003596900000133070000514000000388000016490180000-640000080000-63200005248000046160000Remeasurement gains/ (loss) on post employment defined benefit plans7770000Share of other comprehensive income of joint venture accounted using the equity method07770000Remeasurement gains/ (loss) on post employment defined benefit plans14680000Share of other comprehensive income of joint venture accounted using the equity method01468000019600003700000Fair Value changes of Cash flow hedges767350000Exchange differences on translation of foreign operations0767350000Fair Value changes of Cash flow hedges760280000Exchange differences on translation of foreign 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