Interim report
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GE VERNOVA August 5 , 2026 The Secretary BSE Limited Phiroze Jeejeebhoy Towers , Dalal Street Mumbai - 400 001 The Manager Listing Department National Stock Exchange of India Ltd. Exchange Plaza , Bandra Kurla Complex , Bandra ( East ) Mumbai - 400 051 Code No. 522275 Symbol : GVT & D Dear Sir / Madam , GE Vernova T & D India Limited ( Formerly known as GE T & D India Limited ) L31102DL1957PLC193993 Corporate Office : T - 5 & T - 6 , Plot 1-14 , Axis House , Jaypee Wishtown , Sector - 128 , Noida - 201304 , Uttar Pradesh T +91 120 5021500 F +91 120 5021501 Email id : secretarial.compliance@gevernova.com Website : https://www.gevernova.com/regions/asia/in/gevernova-td- india Sub : Outcome of Board Meeting held on August 5 , 2026 Pursuant to Securities and Exchange Board of India ( Listing Obligation and Disclosure Requirements ) Regulations , 2015 , this is to inform that the Board of Directors of the Company at its meeting held today i.e. August 5 , 2026 , have inter - alia approved : - • the unaudited standalone financial results for the quarter June 30 , 2026 , as recommended by the Audit Committee of the Company . notice calling 70th ( Seventieth ) Annual General Meeting of the Company to be held on Wednesday , September 9 , 2026 , through video conferencing / other audio - visual means in accordance with the applicable circulars issued by the Ministry of Corporate Affairs and the Securities and Exchange Board of India . The copies of the aforesaid unaudited standalone financial results along with limited review report issued by Statutory Auditors of the Company i.e. Deloitte Haskins & Sells , Chartered Accountants , are enclosed herewith as Annexure 1. The notice calling 70th Annual General Meeting shall be submitted in due course of time . The Board meeting commenced at 09:17 P.M ( IST ) and concluded at 09:48 P.M ( IST ) . This intimation is also being uploaded on the website of the Company i.e. https://www.gevernova.com/regions/asia/in/gevernova-td-india/Stock-Exchange-Communications This is for your information and records . For GE Vernova T & D India Limited ( Formerly known as GE T & D India Limited ) Shweta Mehta ( Membership No. A18600 ) Company Secretary & Compliance Officer Contact No .: + 91-120-5021500 Regd . Office : A - 18 , First Floor , FIEE Complex Okhla Industrial Area Phase II , New Delhi - 110020 ( India ) . Tel .: + 91-11-41610660
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Deloitte Haskins & Sells Chartered Accountants 7th Floor Building 10 Tower B DLF Cyber City Complex DLF City Phase II Gurugram-122 002 Haryana, India Tel: +91 124 679 2000 Fax: +91 124 679 2012 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF GE VERNOVA T&D INDIA LIMITED {formerly known as GE T&D INDIA LIMITED) 1. We have reviewed the accompanying Statement of Unaudited Financial Results of GE Vernova T&D India Limited (formerly known as GE T&D India Limited) (the "Company"), for the quarter ended June 30, 2026 (the "Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "LODR Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For DELOITTE HASKINS & SELLS Chartered Accountants (Firm's Registration No. 015125N) tr"" Vijay Agarwal Partner Membership No.094468 UDIN: 26094468PPOHLA9571 Place: Gurugram Date: August 05, 2026 Deloitte Haskins & Sells IND PENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM INA.NCAL RE SULIS Chrtrd Aconta hh floor Building 10 ow8 Dur Ober Cy Complex Dur(it Phase ll Gurugra122002 larya.ilia Tel +91 124 679 2000 Far. +911246792012 TO THE BOARD OF DIRECTORS OF GE VERNOVA T&D INDIA LIMITED (formerly known GE T&D NDLA LIMITED) We have reviewed the a0co0paying Statement of Unaudited financial Results 0f Ge Wern@ova I&Didi limited formerly known as Gt &D idia rited) (the "Company") for the quarter ended June 30, 2026 (the "Statement), being submitted by the Company pursuant to the requirement ol Regulation 33 the £l (Listing Obligations ad Disclosure Requirements) Regulations, 2015, as amended (the 10DR egulatins") Thi Statement, which is the responsibility of the Company's Management and approved by the Company's oar of Directors has been prepared in accordance with the recognition and measurement principles laid down i the tadia Accounting Standard 34 "terin Financial eporting( "Ind A$ 34) prescribed under Section 133of the Companies Act, 2013cad with elev.at rules issued thereunder ad other accounting principles generally accepted in India and in compliance wath #Regulation 33 of the L0DR Regulations. Our responsibility is to express conclusion on the Statemneot based on our review 3. Wecoooducted our review of the Statement in accordance with the Standard on Review Engagements (Sf] 410'Review of interim Financial information Performed by the independent Auditor of the Entity'isued byte Institute of Chartered Accountant$ 0ilia (IC_Ah]. A reviewot interim financial intonation 0on$igt$ of making inquires, primarily of the Company'personnel responsible tor financial an accounting hatters andapolying analytical and other review procedures. A eviewis substantial less in cope than a at conducted in accordance with Standards on Auditing specified under section 1434/10of the Companies At, 201 and co0sequent/ does not enable us to obtain assurance that we would become aware of all wgoifie at ratters that ight be identified in an audit. According/y, we do not express an @rut 0poi0 4. Based on our review conducted as stated in paragraph above, nothing has come to our attention that 0ause0to believe that the accompanying Statement, prepared in accordance with the recognition ad measurement principles aid down in the aforesaid idian Accounting Standard and other aOuting principles generally accepted in ta, ar 90t 0is0ed the information requedtobe closed in terns of Regulation 33 of the SE8l [Lsting Obligations and Disclosure Requirements) Regulations, 2015, as aon«ended, including the manner in whichitis to be disclosed, or that t contains any material misstatement for DELOITTE HASKINS & SELLS Chartered Accountants (firm's Registration No. 015125N) Vijay Agarwal Partner Membership No.094468 U0IN 26094.468PP04LA9571 Place Guru@ram bate August 0$, 2026 Deloitte Haskins & Sells IND PENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM INA.NCAL RE SULIS Chrtrd Aconta hh floor Building 10 ow8 Dur Ober Cy Complex Dur(it Phase ll Gurugra122002 larya.ilia Tel +91 124 679 2000 Far. +911246792012 TO THE BOARD OF DIRECTORS OF GE VERNOVA T&D INDIA LIMITED (formerly known GE T&D NDLA LIMITED) We have reviewed the a0co0paying Statement of Unaudited financial Results 0f Ge Wern@ova I&Didi limited formerly known as Gt &D idia rited) (the "Company") for the quarter ended June 30, 2026 (the "Statement), being submitted by the Company pursuant to the requirement ol Regulation 33 the £l (Listing Obligations ad Disclosure Requirements) Regulations, 2015, as amended (the 10DR egulatins") Thi Statement, which is the responsibility of the Company's Management and approved by the Company's oar of Directors has been prepared in accordance with the recognition and measurement principles laid down i the tadia Accounting Standard 34 "terin Financial eporting( "Ind A$ 34) prescribed under Section 133of the Companies Act, 2013cad with elev.at rules issued thereunder ad other accounting principles generally accepted in India and in compliance wath #Regulation 33 of the L0DR Regulations. Our responsibility is to express conclusion on the Statemneot based on our review 3. Wecoooducted our review of the Statement in accordance with the Standard on Review Engagements (Sf] 410'Review of interim Financial information Performed by the independent Auditor of the Entity'isued byte Institute of Chartered Accountant$ 0ilia (IC_Ah]. A reviewot interim financial intonation 0on$igt$ of making inquires, primarily of the Company'personnel responsible tor financial an accounting hatters andapolying analytical and other review procedures. A eviewis substantial less in cope than a at conducted in accordance with Standards on Auditing specified under section 1434/10of the Companies At, 201 and co0sequent/ does not enable us to obtain assurance that we would become aware of all wgoifie at ratters that ight be identified in an audit. According/y, we do not express an @rut 0poi0 4. Based on our review conducted as stated in paragraph above, nothing has come to our attention that 0ause0to believe that the accompanying Statement, prepared in accordance with the recognition ad measurement principles aid down in the aforesaid idian Accounting Standard and other aOuting principles generally accepted in ta, ar 90t 0is0ed the information requedtobe closed in terns of Regulation 33 of the SE8l [Lsting Obligations and Disclosure Requirements) Regulations, 2015, as aon«ended, including the manner in whichitis to be disclosed, or that t contains any material misstatement for DELOITTE HASKINS & SELLS Chartered Accountants (firm's Registration No. 015125N) Vijay Agarwal Partner Membership No.094468 U0IN 26094.468PP04LA9571 Place Guru@ram bate August 0$, 2026
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GE Vernova T&D India Limited (formerly known as GE T&D India Limited) Registered Office : A 18, First Floor, Okhla Industrial Area - Phase II, New Delhi 110 020 Tel. no. + 91 120 5021500, Fax no. + 91 120 5021501, website www.gevemova com/regions/in/ge-td-india-limited CIN: L31102DL1957PLC193993 Statement_of un-audited financial_results for the quarter ended30June2026 (All figures in Rs. Million, unless otherwise stated) S.No. Particulars Quarter ended Year ended 30-06-2026 31-03-2026 30-06-2025 31-03-2026 Un-audited Un-audited Un-audited Audited (refer note 8) I Revenue from operations 18,361.4 16,370.8 13,301.3 62,063.1 2 Other income 418.4 371.6 163.0 908.4 3 Total income (1+2) 18,779.8 16,742.4 13,464.3 62,971.5 4 Expenses (a) Cost of raw material and components consumed and other project related costs 10,897.7 9,975.6 7,214.9 35,978.2 (b) Changes in inventories of finished goods and work -in- progress (127.3) (1,295.0) (355.4) (2,009.5) ( c) Employee benefits expense 1,123.4 1,184.4 972.4 4,472.6 ( d) Finance costs 34.2 69.8 27.5 147.5 (e) Depreciation and amortisation expense 120.8 121.2 111.4 464.3 (f) Other expenses 1,859.7 2,056.4 1,593.4 6,785.5 Total expenses 13,908.5 12,112.4 9,564.2 45,838.6 5 Profit before exceptional item and tax (3-4) 4,871.3 4,630.0 3,900.1 17,132.9 6 Exceptional item (credit) / charge (refer note 4) - (57.3) - 635.7 7 Profit before tax (5-6) 4,871.3 4,687.3 3,900.1 16,497.:Z 8 Income tax expense - Current tax charge / ( credit) 1,310.6 1,099.3 1,129.2 4,535.4 - Deferred tax (credit) / charge (69.2) 70.3 (141.1) (370.7) - Tax related to earlier years Current tax charge/ ( credit) - . - 14.4 Deferred tax (credit)/ charge - - - (14.4) Total income tax expense 1,241.4 1,169.6 988.1 4,164.7 9 Net profit (7-8) 3,629.9 3,517.7 2,912.0 12,332.5 10 Other comprehensive income Items that will not be reclassified to profit or loss - Remeasurements of defined benefits obligation (charge) / credit - (3.0) - (27.5) - Income tax gain/( expense) relating to above - 0.7 - 6.9 Items that will be reclassified subsequently to profit or loss - Fair value changes on derivatives designated as cash flow hedges, credit/ (charge) (refer note 5) 686.1 (355.9) (1,713.7) (2,453.3) - Income tax (expense) / gain relating to above (172.7) 89.5 431.3 617.4 II Total comprehensive income for the period/ year (9+10) 4,143.3 3,249.0 1,629.6 10,476.0 12 Paid-up equity share capital (face value ofRs.2 per share) 512.1 512.1 512.1 512.1 13 Basic and diluted earnings per share (Face value of Rs. 2 each) ( in Rs.) (not-annualised) 14.18 13.74 11.37 48.16 See accompanying notes to the financial results eh0lL44de le6ltd edO Alit floor, 0hi 4 lhltiwDe106.% le% 94$ii4 +$4$04$wt% wow9eoo.eh4(4tu4see ' f I II red« needed4bed $. et teed %6 %06.2% -4.2% .06.$ 4-2% 4 - t - - ' eve0eh00907%0 1$_61.4 16,370.$ 13301. 6206 ' Orio 4l84 1716 63.0 0.84 ' f.lido (2 18,779.$ 744 14,464.J 621.$ d pee (Cost of' .eel e 00.%oh pit rel 00. 0,897 09746 1249 3$.82 ch4ii000i00.d$00% wop. 027 0129.0 09$.4 02009.5 (0£lobe.el epen 112.4 ,I844 94 44726 (flee 00 42 69$ 5 47$ (Lpr0di00d80 $oee 120.8 21.2 It.4 464 40Gere0pee% 1$99 2056.4 1991.4 6,s.$ 46lee 13,0..$ 14 9,464. 4$,8.6 ' fee0eh.let 04 4871.3 46./$ 4,900f 7Ah • ti4 i (r6di/4le4refer.4 . 0$.$ . 6$.7 , robed (6) 41. 4.6.4 $.0. 6,4. 8 ee +Ce ch$ 4ere 1,310.6 1099 11292 4.$3$4 peed (edi'chge (66.2 70 (l# 070% gene0he0.% Ceo0.chg (ere . 4 Deferred ta (credit chg . (I44 To.tot4p4 1,241.4 ,46.6 .l 4,464. • Net prof 0.$ d,429, ,94. 911.6 12,2.4 b or0o0pre./eh haw.not be nee.de4lo90040 . 0teed beef obllie(chg 00 . t0 . 025 el00el$/.00)00.b%. 0 .. test be rec.lied subseqeii polo4lo rw.0h.0. 40h0.hf.w%0 tchoe) (re.fro SJ 6.86f 0$.9 (7137 0249.5 +go ha 4p0/.0h078000 027 $9$ 4313 6174 l %6.dee.eel f tie re/e (1¢ 4.14. ,4.$ ,62.6 16,4%.$ 2 equity she carpi (fee%le042per she $12.1 2l $12. sl " b..ei.hr.isle tee.. ec4i44. 4.l% 1.4 AT 46 -%--- G ' 9 / /32@ l / 3 < J 9 % • ± eh0lL44de le6ltd edO Alit floor, 0hi 4 lhltiwDe106.% le% 94$ii4 +$4$04$wt% wow9eoo.eh4(4tu4see ' f I II red« needed4bed $. et teed %6 %06.2% -4.2% .06.$ 4-2% 4 - t - - ' eve0eh00907%0 1$_61.4 16,370.$ 13301. 6206 ' Orio 4l84 1716 63.0 0.84 ' f.lido (2 18,779.$ 744 14,464.J 621.$ d pee (Cost of' .eel e 00.%oh pit rel 00. 0,897 09746 1249 3$.82 ch4ii000i00.d$00% wop. 027 0129.0 09$.4 02009.5 (0£lobe.el epen 112.4 ,I844 94 44726 (flee 00 42 69$ 5 47$ (Lpr0di00d80 $oee 120.8 21.2 It.4 464 40Gere0pee% 1$99 2056.4 1991.4 6,s.$ 46lee 13,0..$ 14 9,464. 4$,8.6 ' fee0eh.let 04 4871.3 46./$ 4,900f 7Ah • ti4 i (r6di/4le4refer.4 . 0$.$ . 6$.7 , robed (6) 41. 4.6.4 $.0. 6,4. 8 ee +Ce ch$ 4ere 1,310.6 1099 11292 4.$3$4 peed (edi'chge (66.2 70 (l# 070% gene0he0.% Ceo0.chg (ere . 4 Deferred ta (credit chg . (I44 To.tot4p4 1,241.4 ,46.6 .l 4,464. • Net prof 0.$ d,429, ,94. 911.6 12,2.4 b or0o0pre./eh haw.not be nee.de4lo90040 . 0teed beef obllie(chg 00 . t0 . 025 el00el$/.00)00.b%. 0 .. test be rec.lied subseqeii polo4lo rw.0h.0. 40h0.hf.w%0 tchoe) (re.fro SJ 6.86f 0$.9 (7137 0249.5 +go ha 4p0/.0h078000 027 $9$ 4313 6174 l %6.dee.eel f tie re/e (1¢ 4.14. ,4.$ ,62.6 16,4%.$ 2 equity she carpi (fee%le042per she $12.1 2l $12. sl " b..ei.hr.isle tee.. ec4i44. 4.l% 1.4 AT 46 -%--- G ' 9 / /32@ l / 3 < J 9 % • ±
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Notes: Based on the guiding principals given in Ind AS-108 on "operating Segments", the Company's business activity fall within a single operating segment relating to products, projects and systems for electricity transmission and related activities. 2 The above financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment thereafter. 3 The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 5 August 2026. 4 On November 21, 2025, the Government of India notified the four Labour codes - The code on Wages, 2019, The Industrial Relations code, The code on Social Security, 2020, and The Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing Labour Laws. Based on the draft rules and FAQs issued by the ministry of labour and employment and best available information/interpretation, the Company estimated the financial implications thereof and made an additional provision of Rs. 693.0 million during the quarter and nine months ended December 31, 2025.Based on the reassessment/actuarial valuations performed during the march quarter, the impact got reduced by Rs. 57.3 million and the same had been reversed in quarter ended March 31, 2026 and consequently the full year impact for the financial year 2025- 26 was Rs. 635.7 million. The Company has been continuously monitoring the developments around new labour codes and shall assess the impact (if any).Considering the materiality, regulatory driven and non - recurring nature of the impact, the company has presented such impact under "Exceptional item". 5 Effective from I April 2023, the Company has adopted hedge accounting as per Ind AS 109 --Financial Instruments, in respect of specified highly probable forecast transactions. Consequently, the Company has recognized gain of Rs. 686.1 million for the current quarter, loss of Rs. (355.9) million for the quarter ended 31 March 2026 and a loss of Rs (2,453.3) million for the financial year ended 31 March 2026 on account of change in the fair value of derivatives (i.e. forward contracts) in other comprehensive income. When highly probable transactions become underlying transactions for the financial statements, the amount recognised in other comprehensive income will be reclassed to the profit and loss account with corresponding impact in respective underlying account balances. 6 The Company has no subsidiary/associate/joint venture company(ies), as on 30 June 2026. 7 Previous period/year figures have been re-grouped or reclassified to conform to such current period/year classification. 8 Figures for the quarter ended 31 March 2026 are the balancing figures between audited figures in respect of full financial year and the published year to date figures upto the third quarter of the financial year. Also, the figures upto the end of the third quarter were only reviewed and not subjected to audit. Noida Date: 5 August 2026 Sandeep Zanzaria Managing Director and Chief Executive Officer DIN: 08905291 Based on the guiding principals given in lnd AI0.8 on operating Segments, the Corp.ay's business activity fall withins single operating gent relating to products, projects adsystems for clootriciy transom ion ad related actvrte eboe fie.isl results of he Coespay have been prepared in accord.ace with ldi Accounting St.dads (I4AS)% prescribed ueder Section 13 of the Copies Aet, 20l3read with Rule of the Companies tndi Accounting Std Rules, 20I5ad tele vat aeentreat thereaer 3 Theabove liacial result have been reviewed by the Audit Corittee and approved by the Board of Directors at their popoveeetings held on SA0st 2026 4 0November 2I, 2025, the Government of lndi notified the four Labor code.T bode on Wages, 20949 Te lmdtrial Relations 0ode The code on Social Security. 2020,%4 The Occupational Safety, flea.hth ad Working Conditions Code, 2020 consolidating 2 existing Labour laws. Based on the draft rule ad FAQs issued by the mostry of labour ad employ tad best available infoomato/voter peton, the Company eirated the fiaoaliphrcatots thereof ad toad additional provision of R 6930million daring teqoaer ado tot.h ended December I, 202Based o the reassessment/actuarial valuations performed during the march quarter, the inpatgot reduced by Rs $73million ad the same had been roveredin quarter ended Mach 31,2026and consequently the full ear impact for the fiacal year 2025 26 was s. 63$.7 mullion The Comptyha been cotiolymonitong the develops4around sew labor codes aedshall ass the imp%ct(if ay)Considering lh materiality regulatory driven and non +recurring are of the impact, the company ha presented such impact under Exceptional item $ Effective from ! April 202, the Company has adopted hedge accounting as per led AS 109 Fin.acal lostruenots, i respect of sechoed highly probable forecast transactions. Coe.sequent.ly, he Copay has recognized gain of Rs. 686. million for the cu.treat quarter. loss of R ($$9ellion for the quarter ended3! Me 2026ad%loss of Re(4$33)lion for the financial year ended 4 Meh 2026 om scout of change in the fair value of derivatives(ie forward contracts)in oder comprehensive in0oet When highly probable transactions booome under/yig transactions for the fisocial statements, the amount recognised in other comprehensive corn gibe reeled to the profitadlossot wth corresponding impactintespectiveuderlyingaoooetb.laces 6 eCacnrpary hs mo subsidiary/associate/joint venture copay(ies) on 0 Jue 2026 7[revions period/year figures have boonne-grouped or reclassified to conform to such current period/year classification $ figures foe th quarter ended3l Ma@eh 20026 at the balacing figures between audited figures in respect of ft facial year and the published year lo date figures upothe third qua.ate a the facial year Also, the figures upto the def the third quarter were oily reviewed$doot objected to audit Sade4pa.ri Managing Director ad Chief Executive Oiee DN 0$905291 Based on the guiding principals given in lnd AI0.8 on operating Segments, the Corp.ay's business activity fall withins single operating gent relating to products, projects adsystems for clootriciy transom ion ad related actvrte eboe fie.isl results of he Coespay have been prepared in accord.ace with ldi Accounting St.dads (I4AS)% prescribed ueder Section 13 of the Copies Aet, 20l3read with Rule of the Companies tndi Accounting Std Rules, 20I5ad tele vat aeentreat thereaer 3 Theabove liacial result have been reviewed by the Audit Corittee and approved by the Board of Directors at their popoveeetings held on SA0st 2026 4 0November 2I, 2025, the Government of lndi notified the four Labor code.T bode on Wages, 20949 Te lmdtrial Relations 0ode The code on Social Security. 2020,%4 The Occupational Safety, flea.hth ad Working Conditions Code, 2020 consolidating 2 existing Labour laws. Based on the draft rule ad FAQs issued by the mostry of labour ad employ tad best available infoomato/voter peton, the Company eirated the fiaoaliphrcatots thereof ad toad additional provision of R 6930million daring teqoaer ado tot.h ended December I, 202Based o the reassessment/actuarial valuations performed during the march quarter, the inpatgot reduced by Rs $73million ad the same had been roveredin quarter ended Mach 31,2026and consequently the full ear impact for the fiacal year 2025 26 was s. 63$.7 mullion The Comptyha been cotiolymonitong the develops4around sew labor codes aedshall ass the imp%ct(if ay)Considering lh materiality regulatory driven and non +recurring are of the impact, the company ha presented such impact under Exceptional item $ Effective from ! April 202, the Company has adopted hedge accounting as per led AS 109 Fin.acal lostruenots, i respect of sechoed highly probable forecast transactions. Coe.sequent.ly, he Copay has recognized gain of Rs. 686. million for the cu.treat quarter. loss of R ($$9ellion for the quarter ended3! Me 2026ad%loss of Re(4$33)lion for the financial year ended 4 Meh 2026 om scout of change in the fair value of derivatives(ie forward contracts)in oder comprehensive in0oet When highly probable transactions booome under/yig transactions for the fisocial statements, the amount recognised in other comprehensive corn gibe reeled to the profitadlossot wth corresponding impactintespectiveuderlyingaoooetb.laces 6 eCacnrpary hs mo subsidiary/associate/joint venture copay(ies) on 0 Jue 2026 7[revions period/year figures have boonne-grouped or reclassified to conform to such current period/year classification $ figures foe th quarter ended3l Ma@eh 20026 at the balacing figures between audited figures in respect of ft facial year and the published year lo date figures upothe third qua.ate a the facial year Also, the figures upto the def the third quarter were oily reviewed$doot objected to audit Sade4pa.ri Managing Director ad Chief Executive Oiee DN 0$905291