5220732026-01-012026-03-315220732026-03-315220732025-03-315220732025-04-012026-03-315220732026-01-012026-03-31in-capmkt:OtherExpenses1Member5220732025-04-012026-03-31in-capmkt:OtherExpenses1Member5220732026-03-31OtherNoncurrentFinancialAssetsDomain15220732026-03-31OtherNoncurrentAssetsDomain15220732026-03-31OtherCurrentFinancialAssetsDomain15220732026-03-31OtherCurrentAssetsDomain15220732026-03-31OtherNoncurrentLiabilitiesDomain15220732026-03-31OtherCurrentFinancialLiabilitiesDomain15220732026-03-31OtherCurrentLiabilitiesDomain15220732026-01-012026-03-31in-capmkt:ReportableSegments1Member5220732026-01-012026-03-31in-capmkt:ReportableSegments2Member5220732026-01-012026-03-31in-capmkt:ReportableSegments3Member5220732025-04-012026-03-31in-capmkt:ReportableSegments1Member5220732025-04-012026-03-31in-capmkt:ReportableSegments2Member5220732025-04-012026-03-31in-capmkt:ReportableSegments3Member5220732026-01-012026-03-31in-capmkt:ReportableSegments1Member5220732026-01-012026-03-31in-capmkt:ReportableSegments2Member5220732026-01-012026-03-31in-capmkt:ReportableSegments3Member5220732025-04-012026-03-31in-capmkt:ReportableSegments1Member5220732025-04-012026-03-31in-capmkt:ReportableSegments2Member5220732025-04-012026-03-31in-capmkt:ReportableSegments3Member5220732026-01-012026-03-31in-capmkt:ReportableSegments1Member5220732026-03-31in-capmkt:ReportableSegments1Member5220732026-01-012026-03-31in-capmkt:ReportableSegments2Member5220732026-03-31in-capmkt:ReportableSegments2Member5220732026-01-012026-03-31in-capmkt:ReportableSegments3Member5220732026-03-31in-capmkt:ReportableSegments3Member5220732026-01-012026-03-31in-capmkt:ReportableSegments1Member5220732026-03-31in-capmkt:ReportableSegments1Member5220732026-01-012026-03-31in-capmkt:ReportableSegments2Member5220732026-03-31in-capmkt:ReportableSegments2Member5220732026-01-012026-03-31in-capmkt:ReportableSegments3Member5220732026-03-31in-capmkt:ReportableSegments3Member5220732026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15220732026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25220732025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15220732025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25220732026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15220732025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15220732026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares522073HITECHGEARNOTLISTEDINE127B01011THE HI-TECH GEARS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-22INRMillionsQuarterlyFourth quarterGeographical2026-05-2917:00:002026-05-2919:10:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated228618000043930000233011000011032500002794000018240000443620000359900001597000004409100002229650000100460000010046000027970000-863000019340000081120000000081120000936800001748000000000188130000104.324.31004.324.311. The above Financial Results (Standalone and Consolidated) have been reviewed by the Audit Committee at their meeting held on May 29, 2026 & thereafter approved by the Board of Directors in their meeting held on May 29, 2026. These results have been audited by the Statutory Auditors of the Company. <BR> <BR> 2. Figures for the quarter ended March 31, 2026 and March 31, 2025 represents the balancing figures between the audited figures for the full financial year and the published year to date reviewed figures up to the third quarter of the respective financial year. <BR> <BR> 3. The Board of Directors have recommended a final dividend of Rs. 4 (Rupees Four Only) per equity shares of Rs.10/- (Rupees Ten only) each, i.e.40% on the paid up share capital of the Company subject to the approval of the members at their Annual General Meeting. <BR> <BR> 4. The Nomination and Remuneration Committee of the Board of Directors of the Company vide its resolution dated February 24, 2026, has approved allotment of 20,330 Equity shares of Rs. 10/- each to the eligible employees of the Company (Including subsidiary company) pursuant to “The Hi-Tech Gears Limited Stock Incentive Plan, 2021”. Therefore, the paid-up equity share capital of the Company has increased from Rs. 18,79,32,170/-consisting of 1,87,93,217 equity shares of Rs. 10/- each. to Rs. 18,81,35,470 consisting of 1,88,13,547 equity shares of Rs. 10/- each. <BR> <BR> 5. The standalone operations of the company falls under manufacturing of gears and transmissions, which is considered to be the only reportable segment by the management. For consolidated operations, the Group has three operating segments (India, Canada and Others), which have been determined on geographical basis. <BR> <BR> 6. The Government of India has consolidated 29 labour laws into four New Labour Codes, effective 21 November 2025, with the supporting rules yet to be notified. The Company is in the process of evaluating the full impact of these New Labour Codes. Based on actuarial valuation, currently available guidance and management estimation, the increase in employee benefit obligations resulting from the change in law, amounting to Rs.15.5 Million is accounted for as past service cost and recognised as expense under the head Employee benefits expense in the Standalone and Consolidated Statement of Profit and Loss during the year ended March 31, 2026 in accordance with Ind AS 19.The Company continues to monitor the notification of Central and State Rules and will evaluate any further accounting implications arising from future developments.2025-04-012026-03-31AuditedConsolidated90842500001438000009228050000457403000073730000-575000001755060000148490000673370000172801000088951900003328600000332860000132170000-910000012307000002097900000000209790000268900000478690000000018813000010503825000011.1611.150011.1611.15Other Expenses440910000Other Expenses1728010000357119000066800000038315000040846000000068100000352000058040000683700001747000056870000457231000014077300000173168000063280000288220000494000052020000214014000022970000249820000382066000083929700001881300005038250000522638000005226380000116871000000011687100003855000050660000076000001265520000656610000775300009339400001011470000179750000184783000034790000152700003180000190107000031665900008392970000Other financial assets58040000Other non-current assets56870000Other financial assets52020000Other current assets249820000Other non-current liabilities7600000Other financial liabilities179750000Other current liabilities34790000India1775060000Canada517170000Others69090000India6800330000Canada2318630000Others261350000236132000093803100003121000015226000023301100009228050000India138040000Canada1860000Others-3450000India505520000Canada-4440000Others-1973000013645000048135000035990000148490000100460000332860000India5271080000Canada3115610000Others6280000839297000008392970000India1950310000Canada1214030000Others2250000316659000003166590000148490000-153040000-1723000000-10570000-2000000-3000000-439700001705500000-321100000673370000018670000019890000039020000300002377000034100000000-7580000062683000095969000000014241000008172800000000000045500003219800000000000000-460000000-370000000300002414000000-29742000000200000000000240040000885400009397000014856000000-570910000-510500000-5105000011433000063280000Re-measurement gain on defined benefit plans17460000Equity Instruments through Other Comprehensive Income-1000017450000Re-measurement gain on defined benefit plans17460000Equity Instruments through Other Comprehensive Income4400001790000044600004460000Items that will be reclassified to profit or loss8069000080690000Items that will be reclassified to profit or loss2554600002554600000093680000268900000AuditedtrueM/s YAPL & Co., Chartered Accountantstrue2027-03-31