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This statement has been reviewed by the Audit Committee and recommended for approval to the Board and the Board approved at its meeting held on July 31, 2026. <br /> <br /> 2. On March 5, 2019, the Board of Directors of Company approved the Scheme of Arrangement amongst the Company and Hitachi Energy India Limited (HEIL) (formerly ABB Power Products and Systems India Limited) for Demerger of Company’s Power Grids business to HEIL (“Demerger”) and the Appointed date for the Demerger was April 1, 2019. The Demerger was approved by National Company Law Tribunal (‘NCLT’) and the NCLT approval was filed with the Registrar of Companies on December 1, 2019 (Effective date). <br /> Further, the income earned / expenses incurred relating to the above mentioned discontinued business is disclosed as part of discontinued operation. <br /> However, pending consummation of certain matters, certain items of income and expenses continue to be incurred by the Company and has been disclosed as part of 'discontinued operations', similar to earlier periods. <br /> <br /> 3. The Board of Directors of the Company, in their meeting held on January 26, 2026, approved (i) the sale of the Company’s shareholding in ABB Robotics India Private Limited (‘ABB Robotics India’) to ABB Robotics Schweiz AG, Switzerland for a consideration of Rs. 100,000; and (ii) the subsequent slump sale of Robotics business to ABB Robotics India for Rs. 1,568.20 crores. <br /> The shareholders of the Company later approved this Notice of Postal Ballot issued to the Members of the Company seeking approval for material related party transaction, vide an Ordinary Resolution passed through Postal Ballot as set out in the Notice of Postal Ballot was approved by the Members of the Company with requisite majority, on February 27, 2026. <br /> Pursuant to the aforesaid approvals, the Company executed the business transfer arrangement on March 1, 2026, with ABB Robotics India and sold the Robotics business for the said consideration. The Company has recorded a profit on sale of Rs. 1,658.48 Crores as the difference between sale consideration received and the net assets (as at the date of transfer) of the Robotics business and has disclosed the same as ‘Profit from Discontinued Operations’ in accordance with Ind AS 105. Further, the income and expenses pertaining to Robotics business for the period from January 1, 2026 to February 28, 2026 and comparative periods presented in these Results have also been disclosed as ‘discontinued operations’. <br /> <br /> 4. Effective January 1, 2026, Erstwhile Process Automation segment has been renamed as Automation. <br /> <br /> 5. The Board of Directors of the Company have declared a special dividend of Rs. 90.00 per equity share of face value of Rs. 2 each. <br /> <br /> 6. The subsidiary consolidated in these results was incorporated on September 22, 2025 and transferred on March 1, 2026. Accordingly, the amounts included in results prior to incorporation date and post transfer date (including comparative information) pertains to amounts of ABB India Limited (Parent Entity). <br /> <br /> 7. The amount in the standalone and consolidated financial results submitted by the Company are the same as there are no transactions in the subsidiary company during the period ended June 30, 2026. <br /> <br /> 2026-01-012026-06-30UnauditedConsolidated67429300000192310000069352400000340169000006103200000-56620000050383000005520000081590000014282700000597460000009606400000096064000002693500000-20690000024866000000711980000016827400000248770000014339700000021459500000-15420000021305300000214595000000-1542000000423800000233.6133.6167.6767.67101.28101.28000NANANASubcontracting charges1171700000Other expenses6222800000Subcontracting charges2349000000Other expenses11933700000122753000001797100000014620000064400000000156000000076400000920000008234000003462500000186609000002548270000003275590000013405600000599496000004320000026490000001088033000001048300000336390000013869820000000157359100000423800000929710000009339480000093394800000000011611000001161100000390000000012001000000174370000038877700000406214000005437500000460589000001098040000051231000006018000000627642000000063964300000157359100000Other financial assets76400000Other non-current assets3462500000Other financial assets2649000000Other current assets3363900000Lease liabilities1063900000Other financial liabilities97200000Lease liabilities381300000Other finanical liabilities5056200000Other current liabilities10980400000Motion12687700000Electrification18043500000Automation5240700000Power Grids and Robotics & Discrete Automation (Discontinued Operations)0Others26900000Unallocated0Motion24294000000Electrification33688200000Automation10244900000Power Grids and Robotics & Discrete Automation (Discontinued Operations)0Others33300000Unallocated035998800000682604000004101000008311000003558870000067429300000Motion1522100000Electrification2672700000Automation766600000Power Grids and Robotics & Discrete Automation (Discontinued Operations)-103800000Others0Unallocated0Motion3001900000Electrification5042400000Automation1472200000Power Grids and Robotics & Discrete Automation (Discontinued Operations)16827400000Others0Unallocated04857600000263439000001710000055200000-43400000-145100000488390000026433800000Motion26968700000Electrification35940300000Automation12994900000Power Grids and Robotics & Discrete Automation (Discontinued Operations)0Others0Unallocated07590390000081455200000157359100000Motion21331200000Electrification23511000000Automation11649600000Power Grids and Robotics & Discrete Automation (Discontinued Operations)0Others0Unallocated0564918000007472500000639643000000-5745500000-2896000000039200000000-4150000000855460000008812000000815900000000-5880000000-343200000000121470000000024330000002114000000117204000000-55200000-17697000003657500000063484000001568200000000000000219310000000000000000000000017697000000-17126700000-186810000000000000003600000006255000000-780000000-6607200000-21269000006800000-21201000001552570000013405600000Remeasurement gains / (losses) on defined benefit plans-26300000-26300000Remeasurement gains / (losses) on defined benefit plans-206100000-206100000-6600000-51900000-19700000-154200000