5221132026-04-012026-06-305221132026-04-012026-06-30in-capmkt:OtherExpenses1Member5221132026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares522113TIMKENNOTLISTEDINE325A01013TIMKEN INDIA LIMITEDMain BoardEquity2026-04-012027-03-312026-08-042026-07-07INRMillionsQuarterlyFirst quarterSingle segmentBearings and allied goods2026-08-0418:00:002026-08-0419:04:00Not applicable2026-04-012026-06-30UnauditedConsolidated9433200000107330000954053000035907300002965990000-897280000498530000759000031351000014990100007978080000156245000001562450000314600000512600003658600000119659000000001196590000-2627000011703200007521900001015.9115.910015.9115.91Notes: <br /> <br /> (1) The statement of unaudited consolidated financial results("the Statement") of Timken India Limited ("the Company") for the quarter ended June 30, 2026 has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 04, 2026.The Statement has been subjected to limited review by Deloitte Haskins & Sells LLP, the statutory auditor of the Company, the report of the statutory auditor is unmodified. <br /> (2) The Company has only one reportable primary segment, viz. 'Bearings and allied goods & services'. Accordingly, no separate disclosure of segment information has been made. <br /> (3) These unaudited consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant Rules issued thereunder ('IND AS') and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ("SEBI"). <br /> (4) On November 21, 2025, the Government of India notified four labour codes effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss and this approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The Company has considered restructured compensation of its employees with effect from April 01, 2026, and assessed the impacts of the changes, which has been recognised as an employee benefit expenses in the quarter ended March 31, 2026. The Company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes and will incorporate appropriate accounting treatment based on these developments as required. <br /> (5) Total tax expenses for the quarter ended June 30, 2026 includes reversal of provisions amounting to Rs. 33.73 Million (Rs. 82.54 Million in June 30, 2025) (net of deferred tax impact) which relate to certain transactions of earlier periods, basis management evaluation. <br /> (6) Timken India Limited acquired 100% equity shares of Timken GGB Technology Private Limited ("GGB") from Timken Europe B.V., Netherlands and The Timken Company, USA through execution of a Share Purchase Agreement dated November 21, 2025 for a consideration of Rs. 1,288 Million. The total consideration was paid on December 01, 2025. Consequently, GGB has become a wholly owned subsidiary of Timken India Limited. <br /> <br /> The transaction being a "Common control business combination" as defined under Ind AS 103 - Business Combinations, accounting has been carried out from the first day of the preceding period i.e. April 1, 2024 and under the pooling of interest method, as prescribed Appendix C of Ind AS 103. Accordingly, assets, liabilities, income and expenses of GGB have been accounted in the consolidated books of account at their carrying amounts. <br /> <br /> The comparative consolidated financial results for the quarter ended June 30, 2025 are presented solely based on the information compiled by the management and have not been reviewed by the statutory auditor except to the extent it relates to the Parent and adjustments made to the financial information of the Subsidiary to comply with Indian Accounting Standards. <br /> (7) The Board of Directors of the Group at it’s meeting held on May 18, 2026 approved a draft Scheme of amalgamation amongst Timken GGB Technology Private Limited (“GGB”) with the Company and their respective shareholders and creditors with effect from the appointed date of April 01, 2026 pursuant to the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (“the Act”) and the Rules made thereunder. The Company has filed the application with National Company Law Tribunal, Bangalore Bench in the month of June'2026. <br /> (8)The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of full financial year ended March 31, 2026 and the unaudited published year to date figures up to December 31, 2025, being the end of the third quarter of the financial year, which was subjected to limited review by the statutory auditor.Other expenses1499010000Re-measurement gains/ (losses) on defined benefit plans-35100000-35100000-88300000-26270000