ETML2025-10-012026-03-31ETML2026-03-31ETML2025-03-31ETML2025-04-012026-03-31ETML2025-10-012026-03-31in-capmkt:OtherExpenses1MemberETML2025-04-012026-03-31in-capmkt:OtherExpenses1MemberETML2026-03-31OtherLongTermLiabilitiesDomain1ETML2026-03-31OtherCurrentLiabilitiesDomain1ETML2026-03-31OtherCurrentAssetsDomain1ETML2025-10-012026-03-31RelatedPartyTransactionDomain1ETML2025-09-30RelatedPartyTransactionDomain1ETML2026-03-31RelatedPartyTransactionDomain1ETML2025-10-012026-03-31RelatedPartyTransactionDomain2ETML2025-09-30RelatedPartyTransactionDomain2ETML2026-03-31RelatedPartyTransactionDomain2ETML2025-10-012026-03-31RelatedPartyTransactionDomain3ETML2025-09-30RelatedPartyTransactionDomain3ETML2026-03-31RelatedPartyTransactionDomain3ETML2025-10-012026-03-31RelatedPartyTransactionDomain4ETML2025-09-30RelatedPartyTransactionDomain4ETML2026-03-31RelatedPartyTransactionDomain4ETML2025-10-012026-03-31RelatedPartyTransactionDomain5ETML2025-09-30RelatedPartyTransactionDomain5ETML2026-03-31RelatedPartyTransactionDomain5ETML2025-10-012026-03-31RelatedPartyTransactionDomain6ETML2025-09-30RelatedPartyTransactionDomain6ETML2026-03-31RelatedPartyTransactionDomain6ETML2025-10-012026-03-31RelatedPartyTransactionDomain7ETML2025-09-30RelatedPartyTransactionDomain7ETML2026-03-31RelatedPartyTransactionDomain7ETML2025-10-012026-03-31RelatedPartyTransactionDomain8ETML2025-09-30RelatedPartyTransactionDomain8ETML2026-03-31RelatedPartyTransactionDomain8ETML2025-10-012026-03-31RelatedPartyTransactionDomain9ETML2025-09-30RelatedPartyTransactionDomain9ETML2026-03-31RelatedPartyTransactionDomain9ETML2025-10-012026-03-31RelatedPartyTransactionDomain10ETML2025-09-30RelatedPartyTransactionDomain10ETML2026-03-31RelatedPartyTransactionDomain10ETML2025-10-012026-03-31RelatedPartyTransactionDomain11ETML2025-09-30RelatedPartyTransactionDomain11ETML2026-03-31RelatedPartyTransactionDomain11ETML2025-10-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000ETMLNOTLISTEDINE0RHD01013EMERALD TYRE MANUFACTURERS LIMITEDSMEEquity2025-04-012026-03-312026-05-252026-05-13INRLakhsHalf YearlyYearlySingle segmentTyre Manufacture2026-05-2516:00:002026-05-2517:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsefalsefalsefalseNot applicable2025-10-012026-03-31AuditedStandalone10527320003273200010854640006044270000262090001461080007073400037116000150131000103472500050739000050739000050739000280400011661000144650003627400000036274000362740001947651200000101.861.86000Notes: <BR> <BR> 1. The above Standalone financial results for the half year and year ended 31st March 2026 were reviewed by the Audit Committee and recommended to the Board, which was there after approved by the Board of Directors of the company at their respective meetings held on May 25, 2026. The same have been audited by the Statutory Auditor of the Company for the financial year 2025-26 in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. <BR> <BR> 2. The Financial results have been prepared in accordance with the Accounting Standards ("AS") as precribed under section 133 of the Companies Act, 2013 read with Rule 7 of Companies (Accounts) Rules 2014 by the Ministry of Coporate Affairs and amendments thereof. <BR> <BR> 3. The paid-up equity share capital for the half-year and year ended 31 March 2025 has been considered on a weighted average basis for the purpose of computation of Earnings Per Share (EPS), in accordance with the applicable accounting standards. <BR> <BR> 4. The Board of Director of the Company in their meeting held on 25th May, 2026 had recommended final Dividend of Rs.1.00/- per equity (10%) shares of face value of Rs.10.00/- each for the financial year 2025-26, subject to the approval of the Shareholders in the ensuing Annual General meeting. <BR> <BR> 5. The Company is only having one segment of business i.e. Manufacturing of Off Highway Tyres. <BR> <BR> 6. There were no investor complaints, known to the Company, outstanding at the half year ended 31st March 2026. <BR> <BR> 7. The financial results include the results for the half year ended March 31, 2026, being the balancing figure between audited figures of the full financial year and the published. <BR> <BR> 8. Figures for corresponding previous year / period have been regrouped/reclassified wherever necessary, to correspond with current year / period presentation. <BR> <BR> 9. EPS is based on outstanding number of shares & for the half year period ended not annualised. 2025-04-012026-03-31AuditedStandalone202929600069786000209908200012415250000-312480002789540001274260006934600029337300019793760001197060000119706000011970600017572000147420003231400087392000000873920008739200019476512000001004.494.49000Other Expenses150131000Other Expenses29337300019476500010765320000127129700000566838000438410001258000035290006267880006673370009833300013097500022930800040283000412900009782180002876303000122054800007909100000012996390001106600000023918000143421700005867210006634800001036210000560760003218800014420860002876303000Notes: <BR> <BR> 1. The above Standalone financial results for the half year and year ended 31st March 2026 were reviewed by the Audit Committee and recommended to the Board, which was there after approved by the Board of Directors of the company at their respective meetings held on May 25, 2026. The same have been audited by the Statutory Auditor of the Company for the financial year 2025-26 in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. <BR> <BR> 2. The Financial results have been prepared in accordance with the Accounting Standards ("AS") as precribed under section 133 of the Companies Act, 2013 read with Rule 7 of Companies (Accounts) Rules 2014 by the Ministry of Coporate Affairs and amendments thereof. <BR> <BR> 3. The paid-up equity share capital for the half-year and year ended 31 March 2025 has been considered on a weighted average basis for the purpose of computation of Earnings Per Share (EPS), in accordance with the applicable accounting standards. <BR> <BR> 4. The Board of Director of the Company in their meeting held on 25th May, 2026 had recommended final Dividend of Rs.1.00/- per equity (10%) shares of face value of Rs.10.00/- each for the financial year 2025-26, subject to the approval of the Shareholders in the ensuing Annual General meeting. <BR> <BR> 5. Other long term liabilities12580000Other current Liability40283000Other current asset32188000127426000693460000-64820000000-7000-402600001279190002146400056494000-114210000384840009760000100150002200700014992600026963200000180200049100000-31570002191770000021917700000000000050923600010200000000000-462690000-55540300000-55540300000041768300001947700012562400003938600031196800000311968000-242580000-24258000127879000103621000CHANDHRASEKHARAN******EMERALD TYER MANUFACTURERS LIMITED******PromoterRemunerationNA427700000CHANDHRASEKHARAN******EMERALD TYER MANUFACTURERS LIMITED******PromoterAny other transactionRentNA96000000SRINIVAS******EMERALD TYER MANUFACTURERS LIMITED******Brother of Managing DirectorAny other transactionRentNA7200000THIRUPATHI******EMERALD TYER MANUFACTURERS LIMITED******Relative of Chairman & Managing DirectorRemunerationNA366000000EMRALD TYRES EUROPE BV******EMERALD TYER MANUFACTURERS LIMITED******Wholly Owned SubsidiarySale of goods or servicesNA517100000SA RUBBER ENGINEERING PTY LTD******EMERALD TYER MANUFACTURERS LIMITED******Company Owned by Brother of Chairman and Managing DirectorSale of goods or servicesNA992300000KRISHNARAM******EMERALD TYER MANUFACTURERS LIMITED******Chief Executive OfficerRemunerationNA386400000SHANKAR GANESH******EMERALD TYER MANUFACTURERS LIMITED******Chief Financial OfficerRemunerationNA138100000ESWARAKRISHNAN******EMERALD TYER MANUFACTURERS LIMITED******Whole- Time DirectorRemunerationNA212200000H. NARAYANARAO******EMERALD TYER MANUFACTURERS LIMITED******Compnay Secretray & Compliance officerRemunerationNA65800000EMRALD MIDDLE EAST FZE******EMERALD TYER MANUFACTURERS LIMITED******Wholly Owned SubsidiarySale of goods or servicesNA51710000037259000AuditedtrueRAJANI & COtrue2028-01-31