5001822026-04-012026-06-305001822026-04-012026-06-30in-capmkt:OtherExpenses1Member5001822026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500182HEROMOTOCONOTLISTEDINE158A01026HERO MOTOCORP LIMITEDMain BoardEquity2026-04-012027-03-312026-08-062026-07-22INRCroresQuarterlyFirst quarterSingle segmentAutomotive2026-08-0615:00:002026-08-0619:45:00Not applicablefalsefalseNot applicable2026-04-012026-06-30UnauditedStandalone1299882000004408900000134397100000922218000002223200000-15478000006991100000628000002053100000128343000001148385000001955860000001955860000047537000002601000005013800000014544800000000014544800000-4020000014504600000400200000272.6972.630072.6972.631. The above un-audited standalone financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of Companies Act, 2013, read together with the Companies (Indian Accounting Standard) Rules, 2015 (as amended). <br /> 2. The above un-audited standalone financial results for the quarter ended June 30, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on August 06, 2026. <br /> 3. On May 05, 2026, the Board of Directors had considered and approved final dividend @ 3750% i.e. Rs.75 per equity share (face value of Rs.2 per equity share) for the financial year 2025-26. This dividend together with interim dividend @5500% i.e. Rs.110 per equity share, takes the aggregate total dividend for the financial year 2025-26 to Rs.185 per equity share i.e. 9250% has been approved by the shareholders in the Annual General Meeting held on August 05, 2026. <br /> 4. During the quarter ended June 30, 2026, 3,161 equity shares of Rs. 2 each were issued and allotted under the Employee Incentive Scheme – 2014. <br /> 5. During the year ended March 31, 2026, the Company made the following investment: <br /> Name of the Company/ Nature/ Quarter ended June 30, 2026/ Year ended March 31, 2026/ <br /> Euler Motors Private Limited/ Associate/ Nil/Rs. 720 crore/ Total/Nil/ Rs. 720 crore. <br /> 6. Based on the guiding principles given in Ind AS-108 on 'Operating Segments', the Company's business activity fall within a single operating segment, namely automotive segment. <br /> 7. The Ministry of Environment, Forest and Climate Change issued the Environment Protection (End-of-Life Vehicles) Rules, 2025 (ELV rules), effective from April 01, 2025. In accordance with ELV rules, Extended Producer Responsibility (EPR) obligations are imposed on producers (“vehicle manufacturers”) for the scrapping of End-of-Life Vehicles. The obligations require acquiring EPR certificates from registered Vehicle Scrapping Facilities via a Centralised Online Portal (Portal), which is partially operational. However, the pricing mechanism for EPR certificates, and measurement framework for determining financial obligations are not yet made available. <br /> Further, the Ministry of Environment, Forest and Climate Change notified the Battery Waste Management Rules, 2022 on February 24, 2025 (as amended from time to time), applicable to producers (manufacturers and importers included), dealers, consumers, and entities involved in the collection, segregation, transportation, refurbishment, and recycling of all types of waste batteries. As a producer of batteries, the Company is subject to these obligations, however, sufficient guidance on waste collection mechanisms and associated costs are not yet made available. <br /> Consequently, the Company is currently unable to reliably estimate a range of possible outcomes and the financial implications of the above rules and will be evaluated once the implementation framework for determining the reliable estimate is established. <br /> 8.On November 21 , 2025, the Government of India notified the four Labour codes - The code on Wages, 2019, The Industrial Relations code, The code on Social Security, 2020, and The Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing Labour Laws. Based on the rules and FAQs issued by the ministry of labour and employment and best available information, the Company has estimated the financial implications thereof and has made an additional provision of Rs.119 crores in the year ended March 31 , 2026. Considering the materiality, regulatory driven and non - recurring nature of the impact, the company has presented such incremental impact under "Exceptional item". <br /> 9. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures for the year ended March 31, 2026 and published results figures upto nine months ended December 31, 2025 which were subjected to limited review. Previous period/year figures have been regrouped/ reclassified wherever necessary. <br /> 10. The above standalone financial results of the Company are available on the Company's website www.heromotocorp.com and also on www.bseindia.com and www.nseindia.com. <br /> For and on behalf of the Board of Directors, , DR. PAWAN MUNJAL, Executive Chairman, DIN : 00004223 <br /> New Delhi, August 06, 2026 <br /> Other Expenses12834300000Re-measurement of defined benefit plans-53700000-53700000-135000000-40200000