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Industries LtdMain BoardEquity2025-04-012026-03-312026-02-132026-02-04INRCroresQuarterlyThird quarterMulti segment2026-02-1311:30:002026-02-1313:10:00Not applicable2025-10-012025-12-31UnauditedConsolidated280000000001810000001619320000001623930000079000000163183000008936500000188000000-1666000009779000002903000006849000000000446350000015374500000943800000-19440000074940000024920000077000002569000004925000001800000-20000020000000494500000-3872300000-3377800000203400000291100000-36828000003050000001051000001019.1719.020.190.1919.3619.210001. The above results are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meetings held on 13 February 2026 and limited review of the same has been carried out by the Statutory Auditors of the Company. <BR> <BR> 2. 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 - consolidating 29 existing labour laws The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company and its subsidiaries ("Companies") have assessed and estimated the incremental impact of these changes on the basis of information available, consistent with the guidance provided by the Institute of Chartered Accountants of India Considering the materiality and non-recurring nature of this impact, the Companies have presented such incremental impact as "Statutory impact of new Labour Codes" under "Exceptional Items" in the statement of profit and loss for the period ended December 31, 2025. The incremental impact on employee benefits of Rs.19.44 Crore primarily arises due to change in wage definition The Companies continue to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and impact of these if any, will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. <BR> <BR> 3. During the quarter ended 30th June 2025, prospects of the subsidiary of Kirloskar Ferrous Industries Limited , ISMT Enterprises SA Luxemburg., was evaluated and it was decided to liquidate the company. Consequently, voluntary liquidation was initiated during the quarter ended 30 June 2025. Considering this, the credit balance in Foreign currency translation reserve was reclassified to the statement of profit & loss account of Rs. 2.01 crores and gain of Rs. 0.50 crores arising on account of loss of control was recognised. On 01st September 2025, pursuant to the certificate of deregistration, the name of ‘ISMT Enterprises SA’ has been deleted from the Luxembourg Trade Registry. <BR> <BR> 4. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 ('IND-AS') prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. <BR> <BR> 5. During the previous quarter, the reversal of ESAR charge for unvested options on account of separation of employee has resulted in exceptional gain and accordingly Exceptional Item of Rs. 3.74 Cr is shown as income. <BR> <BR> 6. The Company does not have significant influence on Kirloskar Brothers Limited (KBL) as it does not participate in the management and / or financial decisions of KBL. As such KBL is not an Associate Company of the Company under the IND AS 24 and as such its financials are not included in the Consolidated Financial Statements of the Company. <BR> <BR> 7. Previous year’s / period’s figures have been reclassified wherever necessary to conform with the classification of the current period.2025-04-012025-12-31UnauditedConsolidated8910000020750000000636000000507531000000511133000002695000005138280000028842400000188000000-43740000028751000009602000002014500000000013285000000477278000003655000000-13190000035231000009821000001167000001098800000242430000013400000350000099000000243420000011813000003615500000115820000012760000002321500000129400000010510000010109.94109.180.950.94110.89110.12000Other expenses4463500000Other expenses13285000000Investments (Securities & Properties)148900000Real Estate (Refer Note 2 below)23000000Iron Casting (Refer Note 3 below)10697000000Tube (Refer Note 3 below)4940500000Steel (Refer Note 3 below)4408900000Unallocable51200000Held for Sale (Discountining operation) (Refer Note 1 below)6800000Held for Sale (Refer Note 4 below)0Investments (Securities & Properties)846200000Real Estate (Refer Note 2 below)66000000Iron Casting (Refer Note 3 below)31927600000Tube (Refer Note 3 below)17117100000Steel (Refer Note 3 below)12765400000Unallocable180000000Held for Sale (Discountining operation) (Refer Note 1 below)28600000Held for Sale (Refer Note 4 below)020276300000629309000003951200000115195000001632510000051411400000Investments (Securities & Properties)15700000Real Estate (Refer Note 2 below)-21900000Iron Casting (Refer Note 3 below)710800000Tube (Refer Note 3 below)343200000Steel (Refer Note 3 below)167300000Unallocable19000000Held for Sale (Discountining operation) (Refer Note 1 below)0Held for Sale (Refer Note 4 below)0Investments (Securities & Properties)296300000Real Estate (Refer Note 2 below)-58000000Iron Casting (Refer Note 3 below)2483300000Tube (Refer Note 3 below)1438900000Steel (Refer Note 3 below)453700000Unallocable1000000Held for Sale (Discountining operation) (Refer Note 1 below)0Held for Sale (Refer Note 4 below)012341000004615200000290300000960200000009438000003655000000Investments (Securities & Properties)49192800000Real Estate (Refer Note 2 below)4876700000Iron Casting (Refer Note 3 below)37099300000Tube (Refer Note 3 below)14294700000Steel (Refer Note 3 below)13004200000Unallocable458600000Held for Sale (Discountining operation) (Refer Note 1 below)31400000Held for Sale (Refer Note 4 below)2342000001191919000000119191900000Investments (Securities & Properties)142100000Real Estate (Refer Note 2 below)509900000Iron Casting (Refer Note 3 below)21542200000Tube (Refer Note 3 below)1662700000Steel (Refer Note 3 below)1716400000Unallocable8749600000Held for Sale (Discountining operation) (Refer Note 1 below)33800000Held for Sale (Refer Note 4 below)200000343569000000343569000001. Windpower generation business is subject to seasonal variations in winds, hence the results for the period are not necessarily comparable with the results of the previous periods' / full year's performance. <BR> Assets for windpower generation are classified as Held for Sale. <BR> <BR> 2. Real Estate segment represents results of Wholly Owned Subsidiary "Avante Spaces Limited". <BR> <BR> 3. Iron Casting, Tube and Steel segment represents consolidated results of Kirloskar Ferrous Industries Limited, the Subsidiary. <BR> <BR> 4. Property, Plant and Equipment at Cello Platina classified as Asset Held for Sale.Gain/(loss) on Remeasurements of defined benefit plan8100000Gain/(loss) on fair valuation of quoted investments in equity shares-4525500000Income tax (expenses) / reversal relating to items that will not be reclassified to profit or loss645100000Foreign Currency Translation Differences0-3872300000Gain/(loss) on Remeasurements of defined benefit plan44600000Gain/(loss) on fair valuation of quoted investments in equity shares1363000000Income tax (expenses) / reversal relating to items that will not be reclassified to profit or loss-206100000Foreign Currency Translation Differences-2020000011813000000000-38723000001181300000