5434822026-07-012026-09-305434822026-09-305434822026-03-315434822026-04-012026-09-305434822026-07-012026-09-30in-capmkt:OtherExpenses1Member5434822026-07-012026-09-30in-capmkt:OtherExpenses2Member5434822026-04-012026-09-30in-capmkt:OtherExpenses1Member5434822026-04-012026-09-30in-capmkt:OtherExpenses2Member5434822026-09-30OtherNoncurrentFinancialAssetsDomain15434822026-09-30OtherNoncurrentAssetsDomain15434822026-09-30OtherNoncurrentAssetsDomain25434822026-09-30OtherCurrentFinancialAssetsDomain15434822026-09-30OtherCurrentAssetsDomain15434822026-09-30OtherNoncurrentFinancialLiabilitiesDomain15434822026-09-30OtherNoncurrentLiabilitiesDomain15434822026-09-30OtherCurrentFinancialLiabilitiesDomain15434822026-09-30OtherCurrentFinancialLiabilitiesDomain25434822026-09-30OtherCurrentLiabilitiesDomain15434822026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15434822026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15434822026-07-012026-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543482EUREKAFORBNOTLISTEDINE0KCE01017Eureka Forbes LimitedMain BoardEquity2026-04-012027-03-312026-11-022026-10-23INRLakhsQuarterlySecond quarterSingle segmentHealth, Hygiene & Safety products and its services2026-11-0212:27:002026-11-0213:20:00trueCash Flow IndirectDeclaration of unmodified opinion2026-07-012026-09-30UnauditedConsolidated88847000006325700089479570004514484000498255000-105091400098087300021016000200941000279214000079567950009911620000991162000260218000-1002200025019600007409660000000740966000-211020007198640007409470001900071985900050001936368000103.813.81003.813.81Notes: <br /> 1 The above Consolidated Financial Results (the Results) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on November 02, 2026. The Consolidated financial results for the quarter and half year ended September 30, 2026 have been subjected to limited review. 2 The above results of Eureka Forbes Limited (the Parent/ the Company) and its subsidiaries (the Parent and its subsidiaries together referred to as the Group) have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India and in compliance with Regulations 33 of the Listing Regulations. 3 The Group is primarily engaged in the business of Health, Hygiene products and its Services. Information reported to and evaluated regularly by chief operating decision maker for the purpose of resource allocation and assessing performance focuses on the business as a whole. Accordingly there is no other separate segment as per Indian Accounting Standard 108 Operating Segments. 4 On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively new Labour Codes)- consolidating 29 existing labour laws. In accordance with the new Labour Codes, the Company had presented the incremental impact on retiral benefits of Rs. 4,044.18 lakhs for the year ended March 31, 2026. Considering material, regulatory-driven and non-recurring nature of this impact, this has been presented under Exceptional Items in the financial results. The Company continues to monitor developments on the Rules to be notified by regulatory authorities, including clarifications/additional guidance from authorities and will continue to assess the accounting implications, basis such developments/guidance. During the quarter ended June 30, 2026 and half year ended September 30, 2026, the Company amended its gratuity scheme to align with the provisions of the Payment of Gratuity Act, 1972. Consequent to the amendment and the related actuarial valuation, the gratuity obligation was remeasured, resulting in a reversal of gratuity expense of Rs. 1,953.77 lakhs. Considering material and non-recurring nature of this impact, this has been presented under Exceptional Items in the financial results. 5 The employee benefit expense for quarter and half year ended September 30, 2026 includes charge towards equity-settled share-based payment transactions in terms of Ind AS 102 - Share-based Payment amounting to Rs. 663.16 lakhs and Rs. 1,319.13 lakhs. For and behalf of the Board of Directors of Eureka Forbes Limited Pratik R. Pota Managing Director & CEO (DIN-00751178) Mumbai, India Dated : November 02, 2026 <br /> <br /> 2026-04-012026-09-30UnauditedConsolidated15888732000137724000160264560007797855000676888000-163302700019515300003191600038760000052517380001446450000015619560001953770001757333000467857000-213640004464930000131084000000001310840000-421060001268734000131072300011700012686320001020001936368000106.746.74006.746.74Other expenses1841485000Service charge950655000Other expenses3472458000Service charge17792800003632623000819600002058811300030903697000484500000014200000141975000142117000108830003648040005569888300055376690006465460003830771000208699000289124300046200032670007580988000026983730001581703000000715159130001936368000455055360004744190400012113000474540170000000184603000184603000241210008049662000012713360009529722000386962000753356000278316500035365210003022879000694636200050851180002729010002227793000014532174000002406189600071515913000Other non-current financial assets141975000Income tax asset (net)145515000Other non-current assets219289000Other current financial assets3267000Other current assets2698373000Lease liabilities184603000Other non-current liabilities1271336000Other current financial liabilities2867138000Lease liabilities155741000Other current liabilities508511800031916000-1743504000-150266500000-19853570000-6953000012152580000929366000038760000006000000-1499280000090610000113307000131913000-2089800000-1953770004490000-3006426000-1249093000000-721060000-11769870000000000025930002759630000000000000029330000000001133070000-19989000-177119000004283000000000386962000010919900001638500000304208000-10498980000-10498980001258597000208699000Remeasurements of the defined benefit plans Gain/(Loss)-28248000-28248000Remeasurements of the defined benefit plans Gain/(Loss)-56323000-56323000-7111000-14177000-35000-40000-21102000-42106000UnauditedtrueM/s. Deloitte Haskins & Sells LLPtrue2027-07-31