ETML2025-10-012026-03-31ETML2026-03-31ETML2025-03-31ETML2025-04-012026-03-31ETML2025-10-012026-03-31in-capmkt:OtherExpenses1MemberETML2025-04-012026-03-31in-capmkt:OtherExpenses1MemberETML2026-03-31OtherLongTermLiabilitiesDomain1ETML2026-03-31OtherCurrentLiabilitiesDomain1ETML2026-03-31OtherCurrentAssetsDomain1ETML2025-10-012026-03-31AuditorDomain1iso4217: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 opinion2025-10-012026-03-31AuditedConsolidated1129431000327860001162217000635862000010049000151757000761170003736500020656700011177170004450000004450000004450000051790001166100016840000276600000002766000000276600001947651200000101.421.420001. The above Consolidated 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 2026.2025-04-012026-03-31AuditedConsolidated218159600069852000225144800012978550000-78789000287811000137075000697230003998350002113510000137938000013793800001379380001994600014742000346880001032500000001032500000010325000019476512000001005.35.3000Other Expenses206567000Other Expenses3998350001947650009589710000115373600000057656100043841000012580000352900063651100078034800098333000104772000203105000407520004624200010704470002860694000122251000007909100000013016010005876900000254890001385859000073637200053694600010545600005677300039288000147483500028606940001. The above Consolidated 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. Other long term liabilities12580000Other current Liability40752000Other current asset39288000137075000697230000-64820000000-7000-40260000137945000-69006000-21211000113543000-647750001084700010820000-1978200011816300025610100000180200048969000-322300020571100000205711000000000000510039000102000000000-231850000-462690000-57939100000-5793910000004746940000194770001352730000322300032316700000323167000-505130000-50513000155970000105457000AuditedtrueRAJANI & COtrue2028-01-31