Interim report
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Date: October 16, 2026 To, BSE Limited (“BSE”), Corporate Relationship Department, 2nd Floor, New Trading Ring, P.J. Towers, Dalal Street, Mumbai – 400 001 To, National Stock Exchange of India Limited (“NSE”), “Exchange Plaza”, 5th Floor, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (East), Mumbai – 400 051 BSE Scrip Code: 539876 NSE Symbol: CROMPTON ISIN: INE299U01018 ISIN: INE299U01018 Our Reference: 101/2026-27 Our Reference: 101/2026-27 Dear Sir/ Madam, Sub: Outcome of Board Meeting for the quarter and half year ended September 30, 202 6 - SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to the provisions of Regulation 30, 33 and other applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR”), we wish to inform you that the Board of Directors (the “Board”) of the Company at their Meeting held today , i.e. Friday, October 16, 2026, considered and has inter alia approved the following: (A) Financial Results 1. The Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026; and 2. Limited Review Report on the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026 A copy of the aforesaid Unaudited Financial Results along with the Limited Review Report thereon for the quarter and half year ended September 30, 2026, is enclosed herewith. (B) Changes in Key Managerial Personnel (KMP) and Senior Management Personnel (SMP) of the Company 1. Basis the recommendation of Nomination & Remuneration Committee, appointment of Ms. Aruna Arulsingh as Head – Legal and Company Secretary of the Company with effect from October 16, 2026 , and as Compliance Officer of the Company with effect from October 17, 2026. The requisite disclosure pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular No. HO/49/14/14(7)2025 -CFD-POD2/I/3762/2026 dated January 30, 2026, is enclosed as Annexure. 2. Appointment of Mr. Dipalok Choudhary as Head - Internal Audit and Risk Assurance on recommendation of Nomination & Remuneration Committee, designated as Senior Management Personnel (SMP) of the Company with effect from October 16, 2026. The requisite disclosure pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, is enclosed as Annexure. The Board Meeting commenced at 11:45 A.M. and concluded at 02:05 P.M. This intimation will also be uploaded on the Company’s website at www.crompton.co.in and extract of the aforesaid results would be published in the newspapers in accordance with the SEBI LODR.
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You are requested to take note of the same. Thanking You. For Crompton Greaves Consumer Electricals Limited Kaleeswaran Arunachalam Chief Financial Officer Encl: as above
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Annexure Details under Regulation 30 of the Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 (i) Ms. Aruna Arulsingh Sr. No. Particulars Details of change 1. Reason for change viz., appointment, resignation, removal, death or otherwise Appointment of Ms. Aruna Arulsingh a s Head – Legal, Company Secretary and Compliance Officer of the Company on recommendation of Nomination & Remuneration Committee. 2. Date of appointment/cessation (as applicable) & terms of appointment October 16, 2026, as Company Secretary of the Company October 17, 2026, as Compliance Officer of the Company 3. Brief profile (in case of appointment) Ms. Aruna Arulsingh is a seasoned Legal, Compliance and Corporate Governance Professional with nearly two decades of experience across various industries. She has been associated with leading Organizations including Versuni India (Formerly Philips Domestic Appliances), Bharti Airtel, Preethi Kitchen Appliances, Srinidhi Investments (Private Equity) & Ma Foi (Randstad group). In her recent role, she served as the General Counsel & Company Secretary of Versuni India (Formerly Philips Domestic Appliances). At Versuni, she also served as a member of the Board of Directors and various Board Committees and provided strategic leadership and advisory for the complex business, compliance, regulatory and governance matters including merger/restructuring, IPO, Labour Code, Data Privacy, ESG, Commercial disputes, Ethics/Integrity Affairs, BIS, Corporate Investigations, Corporate Social Responsibility (CSR) etc. She also brings an extensive expertise in Commercial & Consumer Disputes/Litigations, Contract Management, Compliance, Corporate Governance and Secretarial Affairs, Business Claims, Legal Metrology, Corporate Investigations, Ethics/Sustainability & CSR. She holds a Bachelor of Law (LLB) from Dr. Ambedkar Government Law College, Chennai and Master of Law (LLM) in Intellectual Property Rights (IPR) from The University of Madras. She is also an Associate Member of The Institute of Company Secretaries of India (ICSI). 4. Disclosure of relationships between Directors (in case of appointment of a Directors) Not Applicable
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(ii) Mr. Dipalok Choudhary Sr. No. Particulars Details of Change 1. Reason for change viz., appointment, resignation, removal, death or otherwise Appointment of Mr. Dipalok Choudhary as Head - Internal Audit and Risk Assurance on recommendation of Nomination & Remuneration Committee. 2. Date of appointment/cessation (as applicable) & terms of appointment October 16, 2026 3. Brief profile (in case of appointment) Mr. Dipalok Choudhary holds a Master of Laws (LL.M.) degree from Maharashtra National Law University, Mumbai and a Post Graduate Diploma in Crime Investigation, Medical Jurisprudence and Forensic Science. He has over 21 years of experience in the legal domain across the pharmaceutical, FMCG, retail and FMCD sectors. Mr. Dipalok Choudhary has been associated with the Company since March 02, 2023, serving as Head - Legal until October 15, 2026. During his tenure, he played a pivotal role in overseeing litigation matters, safeguarding the Company's intellectual property rights, driving regulatory and corporate compliance initiatives, and providing strategic legal counsel on commercial arrangements and business transactions. He has also actively contributed to strengthening the Company's ethical and governance culture through his involvement in POSH and Code of Conduct initiatives, including conducting training and awareness programmes across the organization. 4. Disclosure of relationships between Directors (in case of appointment of a Directors) Not Applicable
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MSKA &Associates LLP (Formerly known as M S KA &Associates) CharteredAccountants HO 602, Floor 6, Raheja Titanium Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +9122 6974 0200 Independent Auditor's Review Report on consolidated unaudited financial results of Crompton Greaves Consumer Electricals Limited for the quarter and year to date pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Crompton Greaves Consumer Electricals Limited 1. We have reviewed the accompanying statement of consolidated unaudited financial results of Crompton Greaves Consumer Electricals Limited (hereinafter referred to as 'the Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as 'the Group'), for the quarter ended September 30, 2026, and the year to date results for the period from April 01, 2026 to September 30, 2026 ('the Statement') attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Regulations'). 2. This Statement, which is the responsibility of the Holding Company's Management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with relevant rules issued thereunder ('Ind AS 34') and other recognised accounting principles generally accepted in India and is in compliance with the 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. A review of interim financial information consists of making inquiries, primarily of persons 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 Act 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. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33 (8) of the Regulations, to the extent applicable. 4. This Statement includes the results of the Holding Company and the following entities: Sr. No Name of the Entity Relationship with the Holding Company 1 Butterfly Gandhimathi Appliances Limited Subsidiary 2. Nexustar Lighting Project Private Limited Wholly owned subsidiary 3. Pinnacles Lighting Project Private Limited Wholly owned subsidiary 4. Crompton CSR Foundation Wholly owned subsidiary (Section 8 company) 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 226974 0200I L LPIN: ACT-3789 Ahmedabad ~ Bengaluru I Chandigarh I Chennai Coimbatore ! Goa Gurugrami hwww. ms ka.in "Vv*AA Hyderabad ii Kochi Kolkata I Pune
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MSKA &Associates LLP (Formerly known as M S KA &Associates) Chartered Accountants accordance with the recognition and measurement principles laid down in Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosedin terms of the Regulations, including themanner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial results of four subsidiaries included in the Statement, whose interim financial results reflects total assets of Rs. 667.31 crore as at September 30, 2026 and total revenues of Rs. 336.44 crore and Rs. 556.94 crore, total net profit after tax of Rs. 20.44 crore and Rs. 29.63 crore and total comprehensive income of Rs. 20.21 crore and Rs. 28.50 crore, for the quarter ended September 30, 2026, and for the period from April 01, 2026 to September 30, 2026, respectively, and cash outflows (net) of Rs. 8.08 crore for the period from April 01, 2026 to September 30, 2026, as considered in the Statement. These interim financial results have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion onthe Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reportsof the other auditors and the procedures performed by us as statedin paragraph 3above. Our conclusion is not modified in respect of the above matter with respect to our reliance on the work done by and reportof the other auditors. For M S K A &Associates LLP (Formerly known as M S KA ftAssociates) artered Accountants ICA Firm Registrati n No.105047W/W101187 Vishal V as Divadkar Partner Membership No.: 118247 Place:Mumbai Date: October 16, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 LLPIN:ACT-3789 Chandigarh I Chennai I Coimbatore I Goa I Gurugram www.mska.in Ahmedabad I Bengaluru Hyderabad I Kochi K olkata Pune
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Amazing,v ery Doy Crompton Greaves Consumer Electricals Limited Registered &Corporate Office: 05GBD,Godrej Business District,Pirojshanagar, Vikhroli(West)Mumbai400079.India Tel:+91 7304575254 W:www.crompton.co.in CIN:L31900MH2015PLC262254 STATEMENT OFCONSOLIDATED FINANCIALRESULTS FORTHEQUARTERAND HALF-YEARENDED 30THSEPTEMBER,2026 (~crores) Quarter Ended Half Year Ended Year Ended Sr. Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 No. Unaudited Unaudited Unaudited Unaudited Unaudited Audited Income (a)Revenue from operations 2,263.29 2,235.02 1,915.57 4,498.31 3,913.95 8,095.52 (b)Other income 17.55 2 1.79 13.39 39.34 37.06 65.63 Total Income 2,280.84 2,256.81 1,928.96 4,537.65 3,951.01 8,161.15 Expenses (a) Cost of materials consumed 327.41 454.81 426.52 782.22 84123 1,592,88 (b) Purchases of stock-in-trade 1,411.51 1,222.31 907.30 2 ,633.82 1,822.98 3,800.67 (c) Changes in inventories of finished (149.57) (140.17) (23.45) (289.74) 2.00 121.66goods,work-in-progress and stock-in-trade (d) Employee benefits expense 186.48 186.89 165.27 373.37 335.09 681.33 (e) Finance costs 9.69 9,70 11.63 19.39 2 6.24 44 ,03 (f) Depreciation and amortisation expense 45.56 45.23 44.04 90.79 83,54 171.82 (g) Other expenses 282.83 286.73 275.09 569.56 551.28 1,071.62 Total Expenses 2,113.91 2,065.50 1,806.40 4,179.41 3,662.36 7,484.01 3 Profitbefore exceptional items and tax (1-2) 166.93 191.31 122.56 358.24 288.65 677.14 4 Exceptional item 20.36 20,36 756.44 5 Profit/ (loss)before tax (3-4) 166.93 191.31 1 02.20 358.24 268.29 (79.30) 6 Tax expenses (a)Current tax 50.46 526 2 27.60 103.08 74.07 178.91 (b)Adjustment of tax relating to earlier periods/year (0,92) (0 92) {c)Deferred tax credit (7.00) (4.01) (0.82) ( 11.01) (5.10) (27.45) Total Tax expenses 42.54 26.78 91.15 68.97 151.46 7 Net Profit/ (loss) for the period/year (5-6) 124.39 142.70 75 .42 267.09 199.32 (230.76) 8 Other Comprehensive Income Items that will not be reclassified subsequently to profit or(loss) (a)Remeasurements (loss)/gain on defined benefit plans (0.28) (1.18) 0.67 0.62 1.87 lb)Income tax relating to (alabove 0.08 0 .29 (0.16) 0.37 (0.15) (0.47) Other Comprehensive Income, net of tax (0.20) ( 0.89) 0.51 (1.09) 0.47 1.40 9 Total Comprehensive Income forthe period/year (7+8) 124.19 141.81 75.93 266.00 199.79 (229.36) Net Profit/ (loss) attributable to (a)Owners of the Holding Company i40.48 259.82 (b)Non-Controlling Interest 5.05 2 .22 4.25 7.27 5.86 11.41 Other Comprehensive Income attributableto (a)Owners of the Holding Company (0.14) ( 0.67) 0.43 (0,81) 0.44 1.07 (b)Non-Controlling Interest (0.06) (0.22) 0.08 (0.28) 0.03 0.33 Total Comprehensive Income attributable to (a)Owners of the Holding Company 119.20 139.81 71.60 259.01 193.90 (241.10) (b)Non-Controlling Interest 4.99 2.00 4,33 6,99 5.89 11.74 10 Paid-up Equity share capital (Face value of ~2 each) 128.78 128.78 128.78 128.78 128.78 128.78 Other Equity 2,837.52 Earnings per equity share(in ~)of face value ~2 each '(Not annualised) (a)Basic (in~) 1.85" 2.18° 1.11' 4.04° 3.00' (3.76) (bl Diluted (in~) 1.85* 2.18' 111 4.04' 3.00' (3.76) 5594 ,, G S 9 mPt°n
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crompton Am a zing, v ery Day Crompton Greaves Consumer Electricals Limited Registered & Corporate Office: 05GBD,GodrejBusiness District,Pirojshanagar, Vikhroli(West)Mumbai400079.India Tel:+91 7304575254 W:www.crompton.co.in CIN:L31900MH2015PLC262254 CONSOLIDATED SEGMENT-WISE REVENUE, RESULTS, ASSETS AND LIABILITIES FOR THE QUARTER AND HALF-YEAR ENDED 30TH SEPTEMBER, 2026 Quarter Ended Half Year Ended Year Ended Sr. Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 No. Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Segment Revenue (a) Electric Consumer Durables 1,634.49 1,754.14 1,369.29 3,38863 2,955.54 6,095.90 (b) Lighting Products 298,29 26881 26106 567.10 494.02 1,084.60 (c)Butterfly Products 330.51 212 07 285.22 542,58 464.39 915.02 Total Revenue from operations 2,263.29 2,235.02 1,915.57 4,498.31 3,913.95 8,095.52 2 Segment Results (Profit before exceptional items,tax and finance costs from each segment) (a) Electric Consumer Durables 189A8 2 37.17 144.95 426.65 356.58 808,96 (b) Lighting Products 38.53 32.34 40.54 70.87 70.15 141.90 (c)Butterfly Products 24.58 8.95 2207 33.53 2 9.67 56,77 Total 252.59 278.46 207.56 531.05 456.40 1,007.63 Less: (i) Finance costs 9.69 9.70 11.63 19.39 26.24 44.03 (ii) Other unallocable expenditure net of unallocated income 75.97 77 .45 73 .37 15342 141,51 286.46 Profit before exceptional items and tax 166.93 191.31 122.56 358.24 288.65 677.14 3 SegmentAssets (a) Electric Consumer Durables 2,326.93 2,074.42 1,741.78 2 ,326.93 1,741.78 1,991.20 (b) Lighting Products 336.76 343.79 348.95 336.76 348.95 351.78 (c)Butterfly Products 634.89 589.44 553.40 6 34.89 553,40 555,63 [di Unallocable 2,704.72 957.54 3,366 29 2,704.72 3,366.29 3,183,94 TotalSegment 6,003.30 I 5,965.19 6,010.42 6.003.30 6,010.42 6.08255 4 Segment Liabilities (a) Electric Consumer Durables 1,787.86 1,577.07 1,409-40 1,787.86 1,409.40 1,854.60 (b) Lighting Products 356.83 356.44 35457 356.83 354.57 44213 (c)Butterfly Products 226 76 196.09 205.43 226.76 205.43 17033 [di Unallocable 22 7 25624 17923 122.27 17923 17983 [Total Segment Liabilities 2,493.72 2,385.84 2,148.63 2,493.72 2,148.63 ( crores)
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CONSOLIDATED STATEMENT OFASSETSANDLIABILITI ES Crompton Am azing , Cvery Day Crompton Greaves Consumer Electricals Limited Registered &CorporateOffice: 05GBD,GodrejBusiness District,Pirojshanagar, Vikhroli(West)Mumbai400079.India Tel:+91 7304575254 W:www.crompton.co.in CIN:L31900MH2015PLC262254 ( crores) Asat 30-09-2026 Asat 31-03-2026Particulars Unaudited Audited ASSETS 1 Non-currentAssets: (a)Property,plantand equipment 430.65 439.90 (b)Capitalwork-in-progress 14.96 8 .75 (c)Right-of-use assets 183.58 181.92 (d)Goodwill 779.41 779.41 (e)Otherintangibleassets 1,131.75 1,155.81 (f)lrrtangibleassets underdevelopment 23.60 21.20 (g)Financialassets (i)Tradereceivables 0.21 1.08 Qi}Otherfinancialassets 16.18 36.26 (h)Deferredtaxassets (net) 54.07 43.91 (i)Non-currenttax assets (net) 8.62 8.62 (j)Othernon-currentassets 79.01 87.97 Sub-total-Non-currentAssets 2,722.04 2,764.83 2 CurrentAssets (a)Inventories 1,069.63 744 .18 (b}Financialassets (i)Investments 506.18 971.04 Qi)Trade receivables 1,188.37 1,084.64 (iii)Cashand cashequivalents 2295 15318 (iv)Bank balances otherthan(iii)above 130.62 30.75 (v)Loans 0.02 0.02 (vi)Otherfinancialassets 67.10 25.22 (c)Currenttax assets(net) 0.80 0.80 (d)Othercurrentassets 295.59 30789 Sub-total -CurrentAssets 3,281.26I 3,317.72 Total - Assets 6,003.30 6,08255 B EQUITYANDLIABILITIES 1 Equity (a)Equity sharecapital 128.78 128.78 (b)Otherequity 2,904.45 2,837.52 (c)Non-controllinginterests 476.35 469.36 Sub-total -Equity 3.509.58 3,435.66 2 Liabilities Non-currentLiabilities: (a)Financialliabilities (i)Leaseliabilities 153.05 149.35 i)Trade payables (a)Total Outstandingdues ofmicro enterprises andsmallenterprises (b)TotalOutstandingdues of creditors otherthan micro enterprises and smallenterprises 19.41 20.62 (b)Deferredtax liabilities (net) 2.86 4.08 (c)Provisions 147.87 145.54 Sub-total-Non-currentLiabilities 323.19 319.59 CurrentLiabilities {a)Financialliabilities (i)Leaseliabilities 49,82 [Ii)Tradepayables (a)TotalOutstanding dues of micro enterprises and smallenterprises 388.17 411.33 (b)TotalOutstandingduesof creditors otherthanmicro enterprisesand smallenterprises 1,344.76 1,438.33 (iii)Otherfinancialliabilities 47.81 (b)Othercurrent Liabilities 120.98 168.22 {c)Provisions 146.39 15209 (d)Currenttaxliabilities(net) 71.83 59.70 Sub-total-CurrentLiabilities 2,170.53 2,327.30 Total Liabilities 2,493.72 Total. Equity andLiabilities 6,003.30
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rompton Amazing,Cvery Day Crompton Greaves Consumer Electricals Limited Registered &Corporate Office: 05GBD,GodrejBusiness District,Pirojshanagar, Vikhroli(West)Mumbai400079.India Tel:+91 7304575254 W:www.crom ton.co.in GIN:L31900MH2015PLC262254 CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE HALF-YEAR ENDED 30TH SEPTEMBER,2026 ( crores} Period ended Period ended 30-09-2025 Year ended 31-03-2026Particulars 30-09-2026 Unaudited Unaudited Audited A CASH FLOWS FROM OPERATING ACTIVITIES Profit/ (loss) before tax 358.24 268.29 (79.30) Adjustments for: Depreciation and amortisation expense 90.79 83.54 171.82 Finance costs 19.39 26.24 44.03 (Gain)/ Loss on sale of property, plant and equipment (0.23) 03 1 0.15 Share-based payments to employees 1.10 5 06 8.07 Net gain on sale or fair valuation of investments (net) (13.47) (20.05) (32.30) Interest income (25.07) (16.55) (32.12) Gain on termination of Right-of-use asset (0.03) ( 0.17) (0,17) Unrealised exchange (gain)/loss (net) (0.30) 2.85 0,59 Impairment of goo dwill and other intangible assets 716.04 72.18 81.23 876 .11 Cash generated from operations before working capital changes 430.42 349.52 7 96.81 Adjustments for Increase in trade receivables (102.86) (74,66) ( 372.74) (Increase)/Decrease in inventories (325.45) 6,72 137.49 Decrease/{Increase)in other financial and non financial assets 13.48 (123,09) (115.52) (Decrease}/Increase in trade payables (117.64 ) (B.38) 458,01 (Decrease)/ Increase in other financial and non financial liabilities (46.44) ( 35.80) 12.41 (Decrease}/Increase in provisions (4.83) 10.00 (34.50) (583.74) (225.21) 85.15 Cash (used in)/ generated from operations (153.32) 124.31 881.96 Income tax paid (net of refunds) [83,78) (69.29) (158.47) Net cash (used in)/generated from operating activities [A] [237.10) 55.02 723.49 B CASH FLOWS FROM INVESTING ACTIVITIES Add: Inflows from investing activities Interest received 20.98 22.12 34.99 Proceeds from current investments (net) 478.33 2 00.23 Proceeds from redemption of term deposits including margin money deposit (net) 141.31 87.53 Proceeds from sale of property, plant and equipment 1.09 1.78 3.99 500.40 365.44 126.51 Less: Outflows from investing activities Purchase of current investments (net} - - 217.60 Investment in term deposit 120.00 - Purchase of property, plant and equipment and intangible assets 35.57 41.46 83.46 (including assets under development & capital advances) 155.57 41.46 I 301.06 Net cash generated from/ (used in) investing activities [BJ 344.83 323.98 (174.55) C CASH FLOWS FROM FINANCING ACTIVITIES Add: Inflows from financing activities Proc eeds from exercise of employee stoc k options 2 .37 2.37 Proceeds from short-term borrowings 0.01 - 2,38 Less: Outflows from financing activities Payment of dividend to shareholders 193.17 193.16 193.16 Redemption of non-convertible debentures 300 ,00 300 ,00 Repayment of short-term borrowings 0.01 Payment of lease liabilities 32.54 30.80 62,85 Interest paid 12.25 34.93 45.79 237.96 558 .89 601.81 Net cash used in financing activities [CJ (237.96) (556.51) (599.44) Net decrease in cash and cash equivalents (A+B+C] (130.23) (177.51) (50.50) (a } Cas h and cash equivalents at the beginning of the year 153.18 203.68 203.68 (b ) Cas h and cash equivalents at the end ofthe year 22.95 26.17 153 .1B (c ) Net decrease in cash and cash equivalents (c =b-a) (130.23) (177.51) (50.50) The above Statement of Cash Flows has been prepared under the 'Indirect Method' as set out in the Indian Accounting Standard (Ind AS) 7, Statement of Cash Flows as specified in the Companies (Indian Accounting Standards),Rules, 2015 (as amended).
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Notes to the Consolidated financial results: Amazing,Cvery Doy Crompton Greaves Consumer Electricals Limited Registered & CorporateOffice: 05GBD,GodrejBusiness District,Pirojshanagar, Vikhroli(West)Mumbai 400079.India Tel:+91 7304575254 W:www.crompton.co.ln CIN:L31900MH2015PLC262254 e:;c rompton 1) The consolidated financial results of Crompton Greaves Consumer Electricals Limited ("the Holding Company")and its subsidiary companies have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company on 16 ~October,2026. 2) The consolidated financial results for all the periods/ year presented have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards (Ind AS) notified under the Companies (IndianAccounting Standards)Rules,2015,as amendedfrom timeto time and other generally accepted accounting practices and principles. 3) As of 30 ~September,2026,the Holding Company has thefollowing subsidiaries: a)Butterfly GandhimathiAppliances Limited b)Pinnacles Lighting Project Private Limited c)Nexustar Lighting Project Private Limited d)Crompton (CSR)Foundation 4) Figures of the previous periods/year have been regrouped,wherever necessary. For Crompton Greaves Consumer Electricals Limited Place:Mumbai Date:16 ~October,2026 rom tG osh MD& 05 307658
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MSKA &Associates LLP (Forme rly known as MS KA ftAssociates) Charte red Accountants HO 602, Floor 6, Raheja Titanium Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +91 22 6974 0200 Independent Auditor's Review Report on standalone unaudited financial results of Crompton Greaves consumer Electricals Limited for the quarter and year to date pursuant to the Regulation 33 of the SE BI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. TO The Board of Directors of Crompton Greaves Consumer Electricals Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of Crompton Greaves Consumer Electricals Limited (hereinafter referred to as 'the Company'), for the quarter ended September 30, 2026 and the year to date results for the period from April 01, 2026 to September 30, 2026 ('the Statement') attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Regulations'). 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with relevant rules issued thereunder ('Ind AS 34') and other recognised accounting principles generally accepted in India and is in compliance with the 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. A review of interim financial information consists of making inquiries, primarily of persons 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 Act 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 Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For M S KA &Associates LLP (Formerly known as M S KA &Associates) Chartered Accoun s ICA Firm Vishal Vi Partner Membership No.: 118247 UDIN:Z6118247PxVOX012 Place: Mumbai Date: October 16, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 [LLPIN:ACT-3789 I Bengaluru I Chandigarh I Chennai I Coimbatore I Goa Gurugram I Hyderabad I Kochi I Kolkata I Pune www.mska.in s Divadkar Registration\No.105047W/W101187 Ahmedabad
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rompton Amazing, Gvery Day CromptonGreaves Consumer Electricals Limited Registered &CorporateOffice: 05GBD,GodrejBusiness District,Pirojshanagar, Vikhroli(West)Mumbai400079.India Tel:+91 7304575254 W:www.crompton.co.ln CIN:L31900MH2015PLC262254 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER.AND HALF-YEAR ENDED 30TH SEPTEM BER, 2026 (~crores) Sr. No. Quarter Ended Halfyear ended Year Ended Particulars 30-09-2026 30-06-2026 30-0'l-2025 30-0'1-2026 30-09-2025 3 1-03-2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income [a)Revenuefrom operations 1,932.27 2,022.47 1,631.73 3,954.74 3,450.44 7,193.23 (b)Otherincome 15.89 19.15 15.88 35 .04 37.94 62.36 Total Income 1,'148.16 2,041.62 1,647.61 3,'189.78 3 ,488.38 7,255.59 2 Expenses (a) Cost of materials consumed 171.07 325.24 285.44 496.31 599.42 1,107.05 (b) Purchases of stock-in-trade 1,369.80 1,189.58 881.12 2,559.38 1,786.02 3,722.32 (c) Changes ininventories of finished goods,work-in-progress and stock-in-trade (161.96) (102.32) (29.35) ( 264.28) 5.14 147.19 (d) Employee benefits expense 153.25 155.58 135.37 3 08.83 278.90 563,96 (e) Finance costs 9.53 9.50 11.19 19.03 25.07 42.24 (f) Depreciation and amortisation expense 30.06 28.85 26 .72 58.91 49.49 102.34 (g) Otherexpenses 228.23 246,26 222.69 474.49 462.00 906.57 Total Expenses 1,7'1'1.98 1,852.69 1,533.18 3,652.67 3 ,206.04 6,591.67 3 Profit before exceptional items andtax(1-2) 148.18 188.93 114.43 337.11 282.34 663.92 4 Exceptional items - - 20.36 - 20.36 754.85 5 Profit/ (loss) beforetax(3-4) 148.18 188.'13 '14.07 337.11 261.98 6 Tax expenses (a)Currenttax 41.64 49.59 20 .75 91.23 64.42 161.30 [b)Deferred tax(credit]/ charge (3.50) (0,98) 3.22 (4.48) 2,31 {8.92) TotalTax expenses 38.14 48.61 23.97 86.75 I 66.73 152.38 7 Net Profit/ (loss)for theperiod/ year (5-6) 110.04 140.32 70 .10 250.36 195.25 (243.31) 8 Other Comprehensive Income Items that willnot be reclassified subsequentlyto profit or(loss) (a)Remeasurements(loss)/ gain on defined benefit plans 0,02 0.02 0.22 0.04 0.45 0.08 (b)Income tax relating to {a)above (0.00) (0.01) (0.05l (0.01l (0.11) (0.02] Other Comprehensive Income,net of tax 0.02 0.01 0.17 0.03 0.34 0.06 Total Comprehensive Income for the period/year (7+8) 110.06 140 .33 70.27 250.39 19559 (243.251 10 Paid-up equity sharecapital(Facevalue of ~2 each) 128.78 128.78 128.78 128.78 128.78 128.78 11 Other Equity 3,049.29 12 Earnings per equity share(in~)of facevalue of~ 2each '(Notannualised) (a)Basic (in~) 1.71* 2.18* 1.09* 3.89' 3.03* (3.78) lb)Diluted (int) 1.71 2.18" 1.09* 3.89' 3.03* (3.78)
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rompton Ama zing,v ery Day Crompton Greaves Consumer Electricals Limited Registered & Corporate Office: 05GBD,GodrejBusiness District,Pirojshanagar, Vikhroli(West)Mumbai400079.India Tel:+91 7304575254 W: www.crompton.co.in CIN:L31900MH2015PLC262254 STANDALONESEGMENT-WISEREVENUE. RESULTS. ASSETSAND LIABILITIESFORTHEQUARTERAND HALF-YEARENDED30TH SEPTEMBER, 2026 Sr. No Quarter Ended Year Ended Particulars 30-06-2026 30-09-2025 30-09-2026 30- 09-2025 31-03-2026 Unaudited Unaudited Unaudited Unaudfted Unaudited Audited 1 Segment Revenue (a) Electric Consumer Durables 1,634 .49 1,754.14 1,371.16 3,388.63 2,957 .41 6,110.61 (b) Lighting Products 297.78 268.33 260.57 566.11 493.03 1,082.62 Total Revenue from operations 1,932.27 2.022.47 I 1,631.73 3,954.74 3,450.44 7,193 .23 2 Segment Results (Profit before exceptional items,tax and finance costs from each segment) (a)Electric Consumer Durables 189,48 237.17 144 .95 42665 356.58 808.96 (b}Lighting Products 38.45 32.26 40.36 70.71 69.73 141.44 Total 227.93 269.43 185.31 497.36 426.31 950.40 Less:(i) Finance costs 9.53 9.50 11.19 19.03 25.07 42.24 Qi) Other unallocable expenditure net of 70,22 71.00 59.69 141.22 118.90 244.24unallocated Income Profit before exceptional items and tax 148.18 188.93 114.43 337.11 282 34 663.92 3 SegmentAssets {a)Electric Consumer Durables 2,334 .45 2,087.52 1,741.78 2,334 .45 1,74 1.78 2,004.23 (b}Lighting Products 310,57 318.12 324.26 310.57 324 .26 326.48 {c)Unallocable 2,852 99 3,099.18 3,484 .69 2 .852.99 3,484 .69 3 ,311.40 Total Segment Assets 5,498.01 5,504.62 5.550.73 5,498.01 5,550.73 5,642 11 4 Segment Liabilities (a) Electric Consumer Durables 1,787.86 1,577.07 1,410.27 1,787.86 1,410.27 1,854 .60 (b}Lighting Products 348 49 346.82 348 64 346 82 434 .34 (c}Unallocable 125.10 259.00 179.74 125.10 179,74 175.10 Total SegmentLiabilities 2.261.60 2,184.56 1,936.83 2,261.60 1,936.83 2,464.04 4
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rompton Amazing,v ery Day Crompton Greaves Consumer Electricals Limited Registered & Corporate Office: 05GBD, Godrej Business District, Pirojshanagar, Vikhroli (W est) Mumbai 4000 79. India Tel:+91 7304575 254 W: www .cr omp t on.ca .in CIN: L31900 M H2015PLC2622 54 STANDALONE STATEMENT OF ASSETS AND LIABILITIES ( crores} As at 30-09-2026 As at 31-03-2026Particulars Unaudited Audited A ASSETS 1 Non-currentAssets: (a)Property,plant and equipment 260.92 268.86 (b)Capital work-in-progress 12.42 6.64 (c)Right-of-use assets 176.80 172.11 (d)Goodwill 779.41 779.41 (e)Other intangible assets 38,49 42.32 (I)Intangible assets under development 23.36 20.19 (g)Financial assets Investments 1,245.08 1,245.08 Qi)Trade receivables 0.21 1.08 (iii)Other financial assets 10.50 10.50 (h)Deferred tax assets (net) 77.61 73.14 (i)Non-current tax assets 8.62 8.62 j)Other non-current assets 77.04 85.65 Sub-total - Non-current Assets 2,710.46 2,713.60 Current Assets (a)Inventories 873.98 602.56 (b)Financial assets (i)Investments 452.97 827.43 (ii)Trade receivables 1,019.91 1,015.07 [Iii}Cash and cash equivalents 17.92 140,07 (iv)Bank balances otherthan (iii)above 129.82 29.96 (v)Other financial assets 23.61 27.14 (c)Other current assets 269.34 286.28 Sub-total - Current Assets 2,787.55 2,928.51 Total· Assets 5,498.01 5,642.11 B EQUITY AND LIABILITIES 1 Equity (a)Equity share capital 128,78 128,78 (b)Other equity 3,107.63 3,049.29 Sub-total· Equity 3,236.41 3,178.07 Liabilities Non-current Liabilities: (a)Financial liabilities (i)Lease liabilities 153.05 148.69 (ii)Trade payables (a)Total outstanding dues of micro enterprises and small enterprises (b)Total outstanding dues of creditors other than micro enterprises and smallenterprises 19.41 20.62 (b)Provisions 146,75 143,05 Sub-total - Non-current Liabilities 319.21 312.36 Current Liabilities (a)Financial liabilities (i)Lease liabilities 45.82 42.83 (ii)Trade payables (a)Total outstanding dues of micro enterprises and small enterprises 329.09 374.69 (b)Total outstanding dues of creditors other than micro enterprises and smallenterprises 1,268.74 1,378.83 (iii)Other financial liabilities 45.90 44.04 [b)Other current liabilities 108.57 155.12 (c)Provisions 76.62 9 7.74 [d)Current tax liabilities 67.65 58.43 Sub-total -CurrentLiabilities 1,942.39 2,151.68 Total Liabilities 2,261.60 2,464.04 Total •Equltv and Liabilities 5,498.01 5,642.11a
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rompton AmazTng,<::very Day Crompton Greaves Consumer Electricals Limited Registered &CorporateOffice: 05GBD,GodrejBusiness District,Pirojshanagar, Vikhroli(West)Mumbai 400079.India Tel:+91 7304575254 W:www.crompton.co.in CIN:L31900MH2015PLC262254 STANDALONE STATEMENT OF CASH FLOWS FOR THE HALF·YEA R ENDED 30TH SEPTEMBER.2026 Period ended 30-09-2026 Period ended 30-09-2025 Year ended 31-03-2026Particulars Unaudited Unaudited Audited CASH FLOWS FROMOPERATING ACTIVITIES Profit/ (loss) beforetax 337 .11 261.98 (90.93) Adjustments for: Depreciation and amortisation expense 58.91 49.49 102,34 Finance costs 19.03 25.07 42.24 Gain ontermination of Right-of-use asset (0,03) (0.17) (0.17) (Gain)/Loss on sale of property, plant and equipment (0.17) 0.17 0.92 Share-based payments to employees 1.10 5.06 8.07 Net gain on sale or fair valuation of investments (net) (10.26) (16.72) ( 25.94) Interest income (22.26) (16.18) (29.67) Dividend received from subsidiaries (3.67) (3.67) Unrealised exchange (gain)/loss (net) (0.30) 0.16 0,59 Impairment of investment and Other intangible assets 716.04 46.02 43 .21 810.75 Ca sh Generated from operations before working caprtat changes 383.13 305.19 719.82 Adjustments for Increase in trade receivables (3.98) (3.17) (391.17) (Increase)/ Decrease in inventories (271.42) 25.30 169.36 Decrease/ (Increase) in other financial and non financial assets 21.31 (122.71) (116.13) (Decreaself Increase in trade payables (156 .60) ( 43.93) 432.38 (Decrease)/Increase in other financial and non financial liabilities (44.69) (36.63) 11.01 Decrease in provisions (17.38) (19.06) (47 .85] (472.76) (200,20) 57.60 Cash (used in}/ generated from operations (89.63) 104.99 777.42 Inco me tax paid (net of refunds) [75,76) 160.00) (140 .00) Net cash (used in)/generated from operating activities (165.39) 44.99 637.42 CASH FLOWSFROMINVESTINGACTIVITIES Add: Inflows from investing activities Interest received 20.30 2 1.81 32.73 Dividend received from subsidiaries 3.67 3.67 Proceeds from current investments (net) 384.72 199 .26 Proceeds from sale of property, plant and equipment 0.83 1.78 3.03 Proceeds from redemption of term deposits 140 .00 115.00 405.85 366.52 154.43 Less: Outflows from investing activities Purchase of current investments (net) 183 .51 Investment in term deposits 100.00 Purchase of property, plant and equipment and intangible assets (including assets under development & capital advances) 28.55 35.75 70.95 128.55 35,75 254.46 Net cash generated from/ (used In) investing activities 277.30 330.77 1100.03) C CASH FLOWSFROMANANCINGACTIVITIES Add: Inflows from financing activities Proceeds from exercise of employee stoc k options 2.37 2.37 Proceeds from short-term borrowings a.a, 2.37 Less: Outflows from financing activities Payment of dividend to shareholders 193.17 793.16 193 .16 Redemption of non-convertible debentures 300.00 300 .00 Repayment of short term borrowings a.a, Payment of lease liabilities 28.76 27.09 55.43 Interest paid 12.13 44.89 234.06 554.51 593.49 Net cash used In financing activities (234.06) (552.13) (591.12) Net decrease in cash and cash equivalents (A+B+C) (122.15) ( 176.37)1 (53.73) [ a) Ca sh and cash equivalents at beginning of the year 140 .07 193 .80 193 ,80 (b ) Cash and cash equiva lents at end of the year 17.92 17.43 140 .07 (c ) Net decrease in cash and cash equivalents (c = b-a) (122.15) (176.37) (53.73) ( crores) 1 The above Statement of Cash Flows has been prepared under the 'Indirect Method' as set out in the Indian Accounting Standard (Ind AS) 7, Statement of Cash Flows as specified in the Companies (Indian Accounting Standards),Rules, 2015 (as amended).