5221132026-07-012026-09-305221132026-09-305221132026-03-315221132026-04-012026-09-305221132026-07-012026-09-30in-capmkt:OtherExpenses1Member5221132026-04-012026-09-30in-capmkt:OtherExpenses1Member5221132026-09-30OtherNoncurrentFinancialAssetsDomain15221132026-09-30OtherNoncurrentAssetsDomain15221132026-09-30OtherNoncurrentAssetsDomain25221132026-09-30OtherCurrentFinancialAssetsDomain15221132026-09-30OtherCurrentAssetsDomain15221132026-09-30OtherNoncurrentFinancialLiabilitiesDomain15221132026-09-30OtherNoncurrentFinancialLiabilitiesDomain25221132026-09-30OtherNoncurrentLiabilitiesDomain15221132026-09-30OtherCurrentFinancialLiabilitiesDomain15221132026-09-30OtherCurrentFinancialLiabilitiesDomain25221132026-09-30OtherCurrentLiabilitiesDomain15221132026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15221132026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares522113TIMKENNOTLISTEDINE325A01013TIMKEN INDIA LIMITEDMain BoardEquity2026-04-012027-03-312026-10-292026-10-09INRMillionsQuarterlySecond quarterSingle segmentBearings and allied goods2026-10-2918:00:002026-10-2919:03:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated986040000085640000994604000026615800003171160000208040000509250000987000028920000014682100008317310000162873000001628730000396370000234100004197800000120895000000001208950000968000012186300007521900001016.0716.070016.0716.07Notes: <br /> (1) The statement of unaudited consolidated financial results("the Statement") of Timken India Limited ("the Company") and its subsidiary (together referred to as "the Group") for the quarter and six months ended September 30, 2026 has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 29, 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 Group has only one reportable primary segment, viz. 'Bearings and allied goods & services'. Accordingly, no separate segment disclosures is required under "Ind AS-108 - Operating Segments". <br /> (3) The Statement has 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) During the quarter ended September 30, 2026, the Group has paid final dividend of Rs. 2.50/- per equity share to all eligible shareholders as recommended by the Board of Directors at its meeting held on May 18, 2026 and approved by the shareholders at 39th Annual General Meeting held on August 18, 2026. <br /> (5) The Consolidated Statement of Assets and Liabilities as at September 30, 2026 is given as Annexure-A and Consolidated Statement of Cash Flows for the half year ended September 30, 2026 is given as Annexure-B. <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 and six months ended September 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 Company at it’s meeting held on May 18, 2026 approved a draft Scheme of Amalgamation amongst Timken GGB Technology Private Limited with the Company and their respective shareholders and creditors ("the Scheme") 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 petition before National Company Law Tribunal, Bengaluru Bench seeking its approval for the Scheme in the month of July 2026, which is pending for approval as on the date.2026-04-012026-09-30UnauditedConsolidated192936000001929700001948657000062523100006137150000-689240000100778000017460000602710000296722000016295390000319118000003191180000710970000746700007856400000240554000000002405540000-1659000023889500007521900001031.9831.980031.9831.98Other Expenses1468210000Other Expenses29672200001225045000019200500009317000018131100003386400007300000410000304150000311860000876000021799000016954030000837203000020033900007441000000250344000022589000075000027187000012446340000143555000022253920000392079500007521900003059530000031347490000313474900000106940000106940000127550000437090000336450000100803000007829200005199740000598266000042741000064100700001172400001594800001656400006852430000786046000039207950000Other financial assets304150000Non-current tax assets (net)158080000Other non-current assets59910000Other current financial assets271870000Other current assets1435550000Lease Liabilities104540000Other non-current financial liabilities2400000Other non-current liabilities336450000Lease Liabilities30630000Other non-current financial liabilities396780000Other current liabilities11724000017460000-4894000006098700000-3460300000000-38960000062070000060271000000000-27240000504400006448000000000-140400000261520000345270000000076155000002691150000000000001404000011369100000000000000000000050440000644800000-150000000-11579500000000000000197600001880500001746000000-22527000013079300006950000131488000031919500004506830000Re-measurement gains/ (losses) on defined benefit plans1293000012930000Re-measurement gains/ (losses) on defined benefit plans-22170000-221700003250000-5580000009680000-16590000