5000332026-07-012026-09-305000332026-09-305000332026-03-315000332026-04-012026-09-305000332026-07-012026-09-30in-capmkt:OtherExpenses1Member5000332026-07-012026-09-30in-capmkt:OtherExpenses2Member5000332026-04-012026-09-30in-capmkt:OtherExpenses1Member5000332026-04-012026-09-30in-capmkt:OtherExpenses2Member5000332026-09-30OtherNoncurrentFinancialAssetsDomain15000332026-09-30OtherNoncurrentAssetsDomain15000332026-09-30OtherCurrentFinancialAssetsDomain15000332026-09-30OtherCurrentAssetsDomain15000332026-09-30OtherNoncurrentFinancialLiabilitiesDomain15000332026-09-30OtherNoncurrentLiabilitiesDomain15000332026-09-30OtherCurrentFinancialLiabilitiesDomain15000332026-09-30OtherCurrentLiabilitiesDomain15000332026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15000332026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25000332026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss35000332026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15000332026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25000332026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss3iso4217:INRiso4217:INRxbrli:shares500033FORCEMOTNOTLISTEDINE451A01017Force Motors LtdMain BoardEquity2026-04-012027-03-312026-10-282026-10-21INRCroresQuarterlySecond quarterSingle segmentAutomobile2026-10-2814:52:002026-10-2816:20:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated2924660000042830000029674900000217631000000-48460000019925000002120000081730000016394000002574890000039260000000392600000092950000086800000101630000002909700000000294000002939100000-6500000028741000002938800000300000287380000030000013180000010223.03223.0300223.03223.03Notes : <br /> <br /> 1. The limited review of financial results for the Quarter and half-year ended 30 September 2026 has been carried out by the Statutory Auditors. <br /> <br /> 2. The Company has completed the acquisition of entire equity shares of Veera Tanneries Private Limited (VTPL), vide a Share Purchase Agreement dated 23 April 2026. Pursuant to such acquisition, VTPL has now become a wholly owned subsidiary of the Company and accordingly the financial results of VTPL have been consolidated as per the applicable Accounting Standards. The transaction has been accounted as an "asset acquisition". The total acquisition cost has been allocated to the identifiable assets and liabilities of the entity based on their relative fair values as on the acquisition date. Accordingly, the previous period figures before acquisition of VTPL are not comparable. <br /> <br /> 3. The Ministry of Environment, Forest and Climate Change has notified the Environment Protection (End-of-Life Vehicles) Rules, 2025 ("ELV Rules") effective 01st April 2025, imposing Extended Producer Responsibility (EPR) on vehicle manufacturers for scrapping old vehicles and such obligations are to be fulfilled through the purchase of EPR certificates from registered Vehicle Scrapping Facilities via a Centralised Online Portal. As per best estimates, the Company has recognised provisions in the financial statements. <br /> <br /> 4. The Company had opted for the new tax regime u/s 115BAA of the Income tax Act, 1961 in the second quarter of previous financial year (2025-26) and consequently the Company had recognized a one-time benefit in Tax Expense in Profit and Loss Account of Rs.85.46 Crores owing to Deferred tax and MAT credit. <br /> <br /> Thus, tax expense for Q2 and H1 of 2025-26 reflects the above stated benefit and therefore, is not comparable with Q2 and H1 of the current financial year (2026-27). Consequently, PAT and EPS for the same periods are also not comparable. <br /> <br /> 5. The Company is operating in single segment. <br /> <br /> 6. Previous period's figures have been re-grouped, re-arranged and re-classified wherever necessary. <br /> 7. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in its meetings held on 28 October 2026. <br /> 2026-04-012026-09-30UnauditedConsolidated5364670000080930000054456000000392534000000-3884000003943700000216000001591300000322390000047645500000681050000006810500000170520000078100000178330000005027200000000778000005105000000-1080000050942000005104400000600000509360000060000013180000010387.39387.3900387.39387.39Other expenses2011000000Expenses capitalized-371600000Other expenses3881100000Expenses capitalized-65720000017954200000175980000012980000010000045994000003156100000001101600000001447000001246300000522000001479700000303776000001418970000001961500000733730000025152000001810000014117000000259491000001107000002233100000424826000000072860200000131800000462465000004637830000025000000464033000000000169000001690000053170000023474000000773000002973300000044010000011540400000119805000006864000001266690000061746000004642100000234836000002645690000072860200000Other Financial Assets144700000Other non-current assets1479700000Other Financial Assets14117000000Other current assets2233100000Other Financial Liabilities16900000Other non-current liabilities77300000Other Financial Liabilities686400000Other current liabilities617460000021600000-1629900000-496000000-11961000000015244000000157500000000-3450000001591400000013743000000154000000170000042000006403000000000-25000002050000002256700000906720000000014720000000759520000000000000640000027322000000000000000001622900000000042000007122000000-4250000000-7882300000000000000006588000002160000000-680400000-9675000000-96750000083048000007337300000Re-measurements of net defined benefit liability-65600000Equity instrument through other comprehensive income-18600000Share of Other Comprehensive Income of Joint Venture100000-84100000Re-measurements of net defined benefit liability-60700000Equity instrument through other comprehensive income40200000Share of Other Comprehensive Income of Joint Venture300000-20200000-19100000-940000000-65000000-10800000