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Yuken India Ltd. — Interim / Quarterly Report 2026
Nov 13, 2025
61192_rns_2025-11-13_3eb6b4d7-cf7b-4079-9372-04fefdd1b1d2.pdf
Interim / Quarterly Report
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YUKEN INDIA LIMITED
An ISO 9001:2015 Company
Manufacturers of Oil Hydraulic Equipment
IN COLLABORATION WITH YUKEN KOGYO CO. LTD., JAPAN.
CIN: L29150KA1976PLC003017
No. 16-C, Doddanekundi Factory: PB No. 5, Koppathimmanahalli
Regd. Office: Industrial Area, II Phase, Village, Malur-Hosur Main Road,
Mahadevapura, Bengaluru – Malur Taluk, Kolar District – 563
560 048. 160.
Phone: +9197316 10341 Phone : +9197316 10341
Our Ref No: YIL/Sec/2025 E-mail: [email protected]
Date: November 13, 2025 Web: www.yukenindia.com
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Corporate Relationship Department BSE Limited PJ Towers, Dalal Street Mumbai-400 001 Scrip Code: 522108
The Listing Department National Stock Exchange of India Ltd. Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai - 400 051 Symbol: YUKEN
Dear Sir/Madam,
Subject: Outcome of the Board Meeting-Financial Results
We would like to inform you that the Board of Directors of Yuken India Limited (“the Company”) at their meeting held today i.e. November 13, 2025, has considered and approved the Unaudited Financial Results for the quarter and half year ended September 30, 2025. The Financial Results together with the Limited Review Report issued by Statutory Auditors, are enclosed herewith.
The meeting started at 11: 54 AM IST and ended at 2:20 PM IST
Kindly take the above on record
Thanking You For Yuken India Limited
SUHAS H M
Digitally signed by SUHAS H M Date: 2025.11.13 14:24:18 +05'30'
Suhas H M
Company Secretary & Compliance Officer
ICSI Membership No: A75309 PB No. 5, Koppathimmanahalli Village, Malur-Hosur Main Road, Malur Taluk, Kolar District – 563 130.
Encl:A/a
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Walker Chandiok & Co LLP 5th Floor, No.65/2, Block “A”, Bagmane Tridib, Bagmane Tech Park, C V Raman Nagar, Bengaluru 560093 T +91 80 4243 0700 F +91 80 4126 1228
Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)
To the Board of Directors of Yuken India Limited
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We have reviewed the accompanying statement of unaudited consolidated financial results (‘the Statement’) of Yuken India Limited (‘the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’) and its associates (refer Annexure 1 for the list of subsidiaries and associates included in the Statement) for the quarter ended 30 September 2025 and the consolidated year to date results for the period 01 April 2025 to 30 September 2025, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’).
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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 (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review.
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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 the 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 SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable.
Chartered Accountants
Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and its registered office at L-41 Connaught Circus, New Delhi, 110001, India
Offices in Ahmedabad, Bengaluru, Chandigarh, Chennai, Dehradun, Gurugram, Hyderabad, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune
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Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports of the other auditors referred to in paragraph 5 below, 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, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.
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We did not review the interim financial results of three subsidiaries included in the Statement, whose financial information reflects total assets of ₹ 14,395.64 Lakhs as at 30 September 2025, and total revenues of ₹ 4,032.74 Lakhs and ₹ 7,898.18 Lakhs, total net profit after tax of ₹ 178.74 Lakhs and ₹ 251.96 Lakhs, total comprehensive income of ₹ 177.37 Lakhs and ₹ 249.24 Lakhs, for the quarter and year-to-date period ended on 30 September 2025, respectively, and cash inflows (net) of ₹ 49.34 Lakhs for the period ended 30 September 2025, as considered in the Statement. These interim financial results have been reviewed by other auditors whose review reports have been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above.
Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors.
- The Statement also includes the Group’s share of net profit/(loss) after tax of (₹ 1.57 Lakhs) and ₹ 7.13 Lakhs, and total comprehensive income/(loss) of (₹ 1.57 Lakhs) and ₹ 7.13 Lakhs for the quarter and year-to-date period ended on 30 September 2025 respectively, in respect of two associates, based on their interim financial results, which have not been reviewed, and have been furnished to us by the Holding Company’s management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these associates, are based solely on such unreviewed interim financial results. According to the information and explanations given to us by the management, these interim financial results are not material to the Group.
Our conclusion is not modified in respect of this matter with respect to our reliance on the financial results certified by the Board of Directors.
For Walker Chandiok & Co LLP
Chartered Accountants
Firm Registration No: 001076N/N500013
LOKESH Digitally signed by LOKESH KHEMKA KHEMKA Date: 2025.11.13 14:00:11 +05'30'
Lokesh Khemka
Partner Membership No. 067878 UDIN 25067878BMOPBM2992
Bengaluru 13 November 2025
Chartered Accountants
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Annexure 1
List of entities included in the Statement
| S. No | Name of the Company | Country of incorporation |
Subsidiary/ Associate |
|---|---|---|---|
| 1 | Coretec Engineering India Private Limited |
India | Subsidiary |
| 2 | Grotek Enterprises Private Limited | India | Subsidiary |
| 3 | Kolben Hydraulics Limited | India | Subsidiary |
| 4 | Sai India Limited | India | Associate |
| 5 | AEPL Grotek Renewable Energy Private Limited (Associate of Grotek Enterprises Private Limited) |
India | Associate |
Chartered Accountants
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YUKEN INDIA LIMITED
Registered office: No 16-C, Doddanekundi Industrial Area II Phase, Mahadevapura, Bangalore - 560 048, India. Corporate office: PB No. 5, Koppathimmanahalli Village, Malur-Hosur Main Road, Malur Taluk, Kolar District - 563 130, India. CIN: L29150KA1976PLC003017
Website: www.yukenindia.com
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Statement of Consolidated Financial Results for the quarter and six months ended 30 September 2025
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(₹ in lakhs, except per share data)
Quarter ended Six months ended Year ended
Particulars 30 September 2025 30 June 2025 30 September 2024 30 September 2025 30 September 2024 31 March 2025
Unaudited Unaudited Unaudited Unaudited Unaudited Audited
I Revenue from operations 11,252.72 10,455.26 11,565.71 21,707.98 22,585.88 45,735.63
II Other income 96.73 81.79 82.71 178.52 155.93 373.75
III Total income (I + II) 11,349.45 10,537.05 11,648.42 21,886.50 22,741.81 46,109.38
IV EXPENSES
(a) Cost of materials consumed 4,950.08 4,073.28 4,987.57 9,023.36 9,936.18 19,435.10
(b) Purchases of stock-in-trade 321.42 480.59 656.11 802.01 990.37 2,004.05
(c) Changes in stock of finished goods, work-in-progress and stock-in-trade (388.82) (12.09) (270.44) (400.91) (693.17) (482.65)
(d) Employee benefits expense 1,655.76 1,615.30 1,605.82 3,271.06 3,108.01 6,326.96
(e) Finance costs 255.96 261.02 221.48 516.98 408.31 1,039.89
(f) Depreciation and amortisation expense 521.25 505.54 328.56 1,026.79 741.17 1,718.81
(g) Other expenses 3,371.30 3,048.58 3,337.77 6,419.88 6,679.70 12,965.43
Total expenses (IV) 10,686.95 9,972.22 10,866.87 20,659.17 21,170.57 43,007.59
V Profit before tax, share of profit/(loss) of associates (III-IV) 662.50 564.83 781.55 1,227.33 1,571.24 3,101.79
VI Share of profit /(loss) of associates (1.43) 8.70 46.74 7.27 15.11 65.12
VII Profit before tax (V+VI) 661.07 573.53 828.29 1,234.60 1,586.35 3,166.91
VIII Tax expense/(benefit)
(a) Current tax 173.59 163.66 52.70 337.25 234.09 306.68
(b) Current tax of earlier years - - - - - 316.95
(c) Deferred tax (24.34) 5.02 74.93 (19.32) 127.53 405.59
(d) Deferred tax income relating to earlier years - - - - (322.47)
Total tax expense (VIII) 149.25 168.68 127.63 317.93 361.62 706.75
IX Profit after tax from operations (VII-VIII) 511.82 404.85 700.66 916.67 1,224.73 2,460.16
X Total Net Profit attributable to :
Profit attributable to owners of parent 512.15 405.48 701.64 917.63 1,227.48 2,462.00
Loss attributable to non- controlling Interest (0.33) (0.63) (0.98) (0.96) (2.75) (1.84)
XI Remeasurement losses on defined benefit plan (2.38) (1.88) - (4.26) - (119.35)
XII Income tax effect on the above item 1.02 0.52 - 1.54 - 17.00
XIII Other comprehensive loss net of tax(XI-XII) (1.36) (1.36) - (2.72) - (102.35)
XIV Total comprehensive income for the period (IX+XIII) 510.46 403.49 700.66 913.95 1,224.73 2,357.81
Total comprehensive income attributable to owners of parent 510.79 404.12 701.64 914.91 1,227.48 2,359.65
Total comprehensive loss attributable to non-controlling interest (0.33) (0.63) (0.98) (0.96) (2.75) (1.84)
XVI Paid up equity share capital 1,358.40 1,300.00 1,300.00 1,358.40 1,300.00 1,300.00
(13,584,000 shares of face value of ₹ 10 per share)
XVII Other equity 28,815.23
XVIII Earnings per equity share (not annualised) :
(a) Basic 3.82 3.12 5.40 6.95 9.44 18.94
(b) Diluted 3.82 3.12 5.40 6.95 9.44 18.94
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Notes to the consolidated financial results for the quarter and six months ended 30 September 2025
- 1 The above financial results has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 ('the Act') read with the companies (Indian Accounting Standards) Rules,2015, and other accounting principles generally accepted in India, and is in compliance with presentation and disclosure requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, (as amended) ('Listing Regulations').
2 The above unaudited consolidated financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 November 2025. The Statutory Auditors of the Company have carried out limited review of the above financial results.
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3 Prior period figures have been regrouped/ reclassified, wherever necessary, to conform to the current period/year's classification.
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4 In the Annual General Meeting held on 10 September 2025, the members of the Company approved the dividend of ₹1.50 per equity share (15% of face value per share) as proposed by the Board of Directors in its meeting held on 28 May 2025 for the Financial Year ended 31 March 2025. Record date for payment of the above dividend was approved to be on 29 August 2025. Total cash outflows from payments of approved dividends in the month of September 2025 is ₹ 203.76 lakhs (Subject to unpaid dividend).
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5 As per the provisions of the Companies Act, 2013, the rules made thereunder and the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, the Company has issued and allotted fully paid-up 5,84,000 equity shares of ₹10 each (at a premium of ₹ 1,016 per share) on preferential basis to Yuken Kogyo Company Limited (Promoter of the Company) on 31 July 2025.
Place: Bengaluru Date: 13 November 2025
C P Rangachar Managing Director
Digitally signed by C P C P RANGACHAR RANGACHAR Date: 2025.11.13 13:30:18 +05'30'
Registered office: No 16-C, Doddanekundi Industrial Area II Phase, Mahadevapura, Bangalore - 560 048, India. Corporate office: PB No. 5, Koppathimmanahalli Village, Malur-Hosur Main Road, Malur Taluk, Kolar District - 563 130, India.
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YUKEN INDIA LIMITED
CIN: L29150KA1976PLC003017
Website: www.yukenindia.com
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Statement of Consolidated Assets and Liabilities as at 30 September 2025
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(₹ in lakhs)
As at As at
Particulars 30 September 2025 31 March 2025
Unaudited Audited
ASSETS
Non-current assets
Property, plant and equipment 24,560.68 22,953.58
Right-of-use assets 1,377.57 1,428.79
Investment Property 839.88 854.62
Capital work in progress 2,004.06 1,277.98
Other intangible assets 252.02 314.97
Goodwill 257.87 257.87
Investments accounted for using equity method 1,158.19 1,150.91
Financial assets:
(i) Loans 27.94 20.65
(ii) Other financial assets 225.79 226.71
Deferred tax assets 212.35 156.68
Non Current Tax assets 297.12 300.28
Other non-current assets 1,826.80 1,101.61
Total non-current assets - (I) 33,040.27 30,044.65
Current assets
Inventories 10,435.50 9,353.93
Financial assets:
(i) Trade receivables 11,307.90 11,635.03
(ii) Cash and cash equivalents 2,097.93 206.56
(iii) Bank balances other than cash and cash equivalents 4,043.60 50.56
(iv) Loans 73.19 39.99
(v) Other financial assets 200.13 147.60
Other current assets 1,224.71 963.97
Total current assets - (II) 29,382.96 22,397.64
Total Assets (I + II) 62,423.23 52,442.29
EQUITY AND LIABILITIES
Equity
Equity share capital 1,358.40 1,300.00
Other equity 35,457.10 28,815.23
Total equity (attributable to owners of the Company) 36,815.50 30,115.23
Non Controlling Interest 4.51 5.47
Total equity - (I) 36,820.01 30,120.70
LIABILITIES
Non-current liabilities
Financial liabilities:
(i) Borrowings 3,119.62 606.08
(ii) Lease liabilities 951.30 955.33
(iii) Other financial liabilities 0.00 7.41
Provisions 468.33 366.51
Deferred tax liabilities (net) 1,109.61 1,074.80
Total non-current liabilities - (II) 5,648.86 3,010.13
Current liabilities
Financial liabilities:
(i) Borrowings 8,062.81 8,255.43
(ii) Trade payables
(a) Total outstanding dues of micro enterprises and small enterprises 1,863.86 1,569.32
(b) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,926.35 4,094.82
(iii) Lease liabilities 101.89 119.84
(iv) Other financial liabilities 4,917.71 4,190.04
Provisions 536.43 522.28
Current tax liabilities 48.92 -
Other current liabilities 496.39 559.73
Total current liabilities - (III) 19,954.36 19,311.46
Total Equity and liabilities (I + II + III) 62,423.23 52,442.29
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Digitally signed by Place: BengaluruDate: 13 November 2025 C P RangacharManaging Director C P C P RANGACHAR RANGACHAR Date: 2025.11.13 13:30:46 +05'30'
Registered office: No 16-C, Doddanekundi Industrial Area II Phase, Mahadevapura, Bangalore - 560 048, India. Corporate office: PB No. 5, Koppathimmanahalli Village, Malur-Hosur Main Road, Malur Taluk, Kolar District - 563 130, India. CIN: L29150KA1976PLC003017
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YUKEN INDIA LIMITED
Website: www.yukenindia.com
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Consolidated Cash Flow Statement for the six months ended 30 September 2025
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(₹ in lakhs)
Six months ended
Particulars 30 September 2025 30 September 2024
Unaudited Unaudited
A. Cash flow from operating activities
Profit before tax 1,234.60 1,586.35
Adjustments for:
Depreciation and amortisation 929.23 705.74
Depreciation on right of use assets 97.56 35.43
Provision for doubtful trade receivables 10.49 127.25
Provision for advances and other receivables - 82.74
Bad debts written off 20.71 39.82
Interest expense 516.98 408.31
Net Unnrealised exchange loss 29.41 6.90
Profit on sale of property, plant and equipment (0.61) 3.83
Interest income (42.66) (4.77)
Share of net profit of associate accounted for using the equity method (7.27) (15.11)
Operating profit before working capital changes 2,788.44 2,976.49
Movements in working capital
Increase in inventories (1,081.57) (997.91)
(Increase)/decrease in trade receivables 286.09 (372.15)
Increase in Loans (40.49) (7.76)
(Increase)/decrease in other financial assets (29.48) 55.76
Increase in other non-financial assets (254.84) (557.98)
Increase in trade payables 105.21 592.06
Increase/(decrease) in other financial liabilities 540.20 (160.67)
Increase in provisions 111.23 148.50
Decrease in other non-financial liabilities (63.33) (497.41)
Cash generated from operations 2,361.46 1,178.93
Net income tax paid (285.17) (285.90)
Net cash generated from operating activities (A) 2,076.29 893.03
B. Cash flow from investing activities
Purchase of property, plant and equipment, capital working in progress, investment property, & Intangible assets (3,741.72) (2,540.57)
Investment in bank deposits (net) (3,992.12) (67.39)
Interest received 19.62 8.32
Net cash used in investing activities (B) (7,714.22) (2,599.64)
C. Cash flow from financing activities
Proceeds from issue of shares 5,991.84 -
Proceeds from long-term borrowings 2,850.47 -
Repayment of long-term borrowings (412.52) (327.00)
Net increase/(decrease) in working capital borrowings (117.03) 1,893.94
Repayment of principal amount of Lease liability (69.29) (38.65)
Repayment of interest amount on Lease liability (47.74) (4.75)
Interest expense paid (465.28) (403.56)
Dividend paid (201.15) (192.09)
Net cash generated from financing activities (C) 7,529.30 927.89
Net (decrease)/increase in cash and cash equivalents ( A + B + C ) 1,891.37 (778.72)
Cash and cash equivalents at the beginning of the year 206.56 1,017.56
Cash and cash equivalents at the end of the period 2,097.93 238.84
Cash and cash equivalents as per Balance sheet 2,097.93 238.84
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C P Digitally signed by Place: Bengaluru C P Rangachar Date: 13 November 2025 Managing Director RANGACHA C P RANGACHAR Date: 2025.11.13 R 13:31:03 +05'30'
Registered office: No 16-C, Doddanekundi Industrial Area II Phase, Mahadevapura, Bangalore - 560 048, India. Corporate office: PB No. 5, Koppathimmanahalli Village, Malur-Hosur Main Road, Malur Taluk, Kolar District - 563 130, India.
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YUKEN INDIA LIMITED
CIN: L29150KA1976PLC003017
Website: www.yukenindia.com
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Consolidated segment-wise revenue, results, assets and liabilities for the quarter and six months ended 30 September 2025
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(₹ in lakhs)
Quarter ended Six months ended Year ended
Particulars 30 September 2025 30 June 2025 30 September 2024 30 September 2025 30 September 2024 31 March 2025
Unaudited Unaudited Unaudited Unaudited Unaudited Audited
Segment revenue (sales and other operating income)
(a) Hydraulic business 9,858.22 8,944.26 9,761.38 18,802.48 19,389.00 39,189.13
(b) Foundry business 2,356.46 2,239.76 2,556.18 4,596.22 4,639.50 9,375.21
Total segment revenue 12,214.68 11,184.02 12,317.56 23,398.70 24,028.50 48,564.34
Less: Inter segment revenue 961.96 728.76 751.85 1,690.72 1,442.62 2,828.71
Net segment revenue 11,252.72 10,455.26 11,565.71 21,707.98 22,585.88 45,735.63
Other Income 96.73 81.79 82.71 178.52 155.93 373.75
Total Income 11,349.45 10,537.05 11,648.42 21,886.50 22,741.81 46,109.38
Segment results (Profit/(Loss) before tax, interest)
(a) Hydraulic business 1,496.44 1,327.25 1,527.87 2,823.69 3,184.48 6,507.25
(b) Foundry business 337.87 249.18 367.51 587.05 548.39 1,225.48
Total segment results 1,834.31 1,576.43 1,895.38 3,410.74 3,732.87 7,732.73
Less: Inter segment eliminations (131.05) 12.57 (6.16) (118.48) (7.75) (95.87)
Net segment results 1,703.25 1,589.00 1,889.22 3,292.25 3,725.12 7,636.86
Less: Finance costs 255.96 261.02 221.48 516.98 408.31 1,039.89
Less: Other unallocable expense 784.79 763.15 886.19 1,547.94 1,745.57 3,495.18
Total profit before tax 662.50 564.83 781.55 1,227.33 1,571.24 3,101.79
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Notes on segment information:
1 The Managing Director of the Company has been identified as the Chief Operating Decision Maker (CODM) as defined by Ind AS 108, “Operating Segments.” The CODM evaluates the Company performance and allocates resources based on hydraulic business performance and foundry business performance. Accordingly the segment information has been presented.
2 Assets and liabilities used in the Company’s business are not identified to any of the operating segments, as they can be used interchangeably between segments.
3 Segment revenue and segment results represent amounts identifiable to each of the segments. Segment revenue includes revenue from operations and other operating income. Other "unallocable expense" mainly includes expenses on common services and corporate expenses not directly identifiable to individual segments.
4 The Company has presented the consolidated segment information. Accordingly, in terms of Paragraph 4 of Ind AS 108 ‘Operating Segments’, no disclosures related to segments are presented for the standalone financial results.
Place: Bengaluru Date: 13 November 2025
C P Rangachar Managing Director
Digitally signed by C P C P RANGACHAR RANGACHAR Date: 2025.11.13 13:31:19 +05'30'
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Walker Chandiok & Co LLP 5th Floor, No.65/2, Block “A”, Bagmane Tridib, Bagmane Tech Park, C V Raman Nagar, Bengaluru 560093 T +91 80 4243 0700 F +91 80 4126 1228
Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)
To the Board of Directors of Yuken India Limited
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We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Yuken India Limited (‘the Company’) for the quarter ended 30 September 2025 and the year to date results for the period 01 April 2025 to 30 September 2025, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’).
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The 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 Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review.
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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 the 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.
Chartered Accountants
Offices in Ahmedabad, Bengaluru, Chandigarh, Chennai, Dehradun, Gurugram, Hyderabad, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune
Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and its registered office at L-41 Connaught Circus, New Delhi, 110001, India
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- Based on our review conducted as 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, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.
For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013
LOKESH Digitally signed by LOKESH KHEMKA KHEMKA Date: 2025.11.13 14:00:38 +05'30'
Lokesh Khemka Partner Membership No. 067878 UDIN: 25067878BMOPBN7350
Place: Bengaluru Date: 13 November 2025
Chartered Accountants
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YUKEN INDIA LIMITED
Registered office: No 16-C, Doddanekundi Industrial Area II Phase, Mahadevapura, Bangalore - 560 048, India. Corporate office: PB No. 5, Koppathimmanahalli Village, Malur-Hosur Main Road, Malur Taluk, Kolar District - 563 130, India. CIN: L29150KA1976PLC003017 Website: www.yukenindia.com
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Statement of Standalone Financial Results for the quarter and six months ended 30 September 2025
| (₹ in lakhs, except per share data) | (₹ in lakhs, except per share data) | (₹ in lakhs, except per share data) | (₹ in lakhs, except per share data) | (₹ in lakhs, except per share data) | (₹ in lakhs, except per share data) | ||
|---|---|---|---|---|---|---|---|
| Particulars | Quarter ended | Six months ended | Year ended | ||||
| 30 September 2025 | 30 June 2025 | 30 September 2024 | 30 September 2025 | 30 September 2024 | 31 March 2025 | ||
| Unaudited | Unaudited | Unaudited | Unaudited | Unaudited | Audited | ||
| I II |
Revenue from operations Other income |
9,661.10 107.02 |
8,714.58 80.55 |
9,858.05 98.99 |
18,375.68 187.57 |
19,650.93 190.82 |
39,246.34 446.69 |
| III | Total income(I + II) | 9,768.12 | 8,795.13 | 9,957.04 | 18,563.25 | 19,841.75 | 39,693.03 |
| IV | EXPENSES (a) Cost of materials consumed (b) Purchases of stock-in-trade (c) (d) Employee benefits expense (e) Finance costs (f) Depreciation and amortisation expense (g) Other expenses Changes in stock of finished goods, work-in-progress and stock-in-trade |
4,984.85 321.42 (254.72) 1,329.91 148.71 348.54 2,339.48 |
4,138.75 480.59 (19.13) 1,294.53 145.26 336.99 2,004.99 |
4,760.26 656.11 69.23 1,309.13 147.50 311.93 2,302.83 |
9,123.60 802.01 (273.85) 2,624.44 293.97 685.53 4,344.47 |
9,826.15 990.37 33.93 2,519.51 283.74 595.33 4,726.22 |
19,576.83 2,004.05 221.19 5,124.53 711.43 1,246.65 9,011.45 |
| Total expenses(IV) | 9,218.19 | 8,381.98 | 9,556.99 | 17,600.17 | 18,975.25 | 37,896.13 | |
| V | Profit/(loss) before tax (III - IV) | 549.93 | 413.15 | 400.05 | 963.08 | 866.50 | 1,796.90 |
| VI | Tax expense/(benefit) (a) Current tax (b) Current tax of earlier years (c) Deferred tax (d) Deferred tax income for earlieryears |
91.19 - 44.60 - |
96.40 - 7.31 - |
8.91 - 85.91 - |
187.59 - 51.91 - |
165.88 - 68.13 - |
117.94 316.95 300.48 (322.47) |
| Total tax expense(VI) | 135.79 | 103.71 | 94.82 | 239.50 | 234.01 | 412.90 | |
| VII | Profit after tax from operations (V - VI) | 414.14 | 309.44 | 305.23 | 723.58 | 632.49 | 1,384.00 |
| VIII IX |
Remeasurement losses on defined benefit plan Income tax effect on the above |
- - |
- - |
- - |
- - |
- - |
(108.32) 13.93 |
| X | Other comprehensive loss net of tax(VIII-IX) | - | - | - | - | - | (94.39) |
| XI | Total comprehensive income for the period(VII+X) | 414.14 | 309.44 | 305.23 | 723.58 | 632.49 | 1,289.61 |
| XII XIII XIV |
Paid up equity share capital (13,584,000 shares of face value of ₹ 10 per share) Other equity Earnings per equity share (not annualised) : (a) Basic (b) Diluted |
1,358.40 3.09 3.09 |
1,300.00 2.38 2.38 |
1,300.00 2.35 2.35 |
1,358.40 5.48 5.48 |
1,300.00 4.87 4.87 |
1,300.00 27,324.96 10.65 10.65 |
C P Digitally signed C P Rangachar by C P Managing Director RANGAC RANGACHAR Date: 2025.11.13 HAR 13:31:39 +05'30'
Place: Bengaluru Date: 13 November 2025
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YUKEN INDIA LIMITED
Registered office: No 16-C, Doddanekundi Industrial Area II Phase, Mahadevapura, Bangalore - 560 048, India. Corporate office: PB No. 5, Koppathimmanahalli Village, Malur-Hosur Main Road, Malur Taluk, Kolar District - 563 130, India. CIN: L29150KA1976PLC003017
Website: www.yukenindia.com
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Statement of Standalone Assets and Liabilities as at 30 September 2025
| (₹ in lakhs) | (₹ in lakhs) | |
|---|---|---|
| Particulars | As at 30 September 2025 |
As at 31 March 2025 |
| Unaudited | Audited | |
| ASSETS Non-current assets Property, plant and equipment Right-of-use assets Investment property Capital work in progress Other intangible assets Financial assets: (i) Investments (ii) Loans (iii) Other financial assets Other non-current assets Non Current tax assets |
18,743.04 574.45 839.88 1,021.97 198.64 1,211.41 27.94 6.78 1,800.24 277.89 |
17,214.85 623.66 854.62 511.88 251.32 1,211.41 20.65 7.70 1,074.87 281.40 |
| Total non-current assets -(I) | 24,702.24 | 22,052.36 |
| Current assets Inventories Financial assets: (i) Trade receivables (ii) Cash and cash equivalents (iii) Bank balances other than cash and cash equivalents (iv) Loans (v) Other financial assets Other current assets |
6,965.89 11,234.16 1,991.42 4,043.60 51.72 218.22 4,569.89 |
6,113.72 11,431.29 149.39 50.56 39.99 158.53 4,311.32 |
| Total current assets -(II) | 29,074.90 | 22,254.80 |
| Total Assets(I + II) | 53,777.14 | 44,307.16 |
| EQUITY AND LIABILITIES Equity Equity share capital Other equity |
1,358.40 33,778.24 |
1,300.00 27,324.96 |
| Total equity-(I) | 35,136.64 | 28,624.96 |
| LIABILITIES Non-current liabilities Financial liabilities: (i) Borrowings (ii) Lease liabilities (iii) Other financial liabilities Provisions Deferred tax liabilities (net) |
2,309.90 118.83 2.47 325.44 802.91 |
- 153.01 7.41 238.44 751.00 |
| Total non-current liabilities -(II) | 3,559.55 | 1,149.86 |
| Current liabilities Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Trade payables (a) Total outstanding dues of micro enterprises and small enterprises (b) Total outstanding dues of creditors other than micro enterprises and small enterprises (iv) Other financial liabilities Provisions Current tax liabilities Other current liabilities |
6,229.67 72.26 1,283.66 1,955.83 4,692.83 410.19 0.90 435.61 |
6,419.06 84.32 1,072.88 1,994.77 4,086.72 382.92 - 491.67 |
| Total current liabilities -(III) | 15,080.95 | 14,532.34 |
| Total Equityand liabilities(I + II + III) | 53,777.14 | 44,307.16 |
C P Digitally signed by C P Rangachar C P RANGACHAR Managing Director RANGACHA Date: 2025.11.13 R 13:31:56 +05'30'
Place: Bengaluru Date: 13 November 2025
(₹ in lakhs)
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YUKEN INDIA LIMITED
Registered office: No 16-C, Doddanekundi Industrial Area II Phase, Mahadevapura, Bangalore - 560 048, India. Corporate office: PB No. 5, Koppathimmanahalli Village, Malur-Hosur Main Road, Malur Taluk, Kolar District - 563 130, India. CIN: L29150KA1976PLC003017
Website: www.yukenindia.com
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Standalone Cash Flow Statement for the six months ended 30 September 2025
| (₹ in lakhs) | (₹ in lakhs) | |
|---|---|---|
| Particulars | Six months ended | |
| 30 September 2025 | 30 September 2024 | |
| Unaudited | Unaudited | |
| A. Cash flow from operating activities Profit before Tax Adjustments for: Depreciation and amortisation expenses Depreciation on right of use assets Loss on sale or on assets scrapped Interest expense Provision for doubtful trade receivables Provision for advances and other recievables Bad trade written off Interest income Guarantee commission income Net unrealised exchange (gain)/loss |
963.08 636.33 49.19 - 293.97 10.49 - 20.71 (31.28) (22.76) 16.69 |
866.50 559.90 35.43 3.83 283.74 127.25 82.74 8.44 (16.17) (18.23) (1.93) |
| Operating profit before workingcapital changes | 1,936.42 | 1,931.50 |
| Movements in working capital (Increase)/decrease in inventories (Increase)/decrease in trade receivables Increase in loans (Increase) / decrease in other financial assets Increase in Non financial assets Increase / (decrease) in trade payables Increase / (decrease) in other financial liabilities Increase in provisions Decrease in non-financial liabilities |
(852.17) 157.42 (19.02) (36.65) (252.84) 163.67 497.84 114.27 (56.06) |
12.76 (703.46) (5.42) 1.05 (299.68) (69.61) (153.21) 126.31 (547.58) |
| Cashgenerated from operations | 1,652.88 | 292.66 |
| Net income tax paid | (183.16) | (182.01) |
| Net cashgenerated from operatingactivities(A) | 1,469.72 | 110.65 |
| B. Cash flow from investing activities Purchase of property, plant and equipment, capital working in progress, investment property, & Intangible assets Investment in bank deposits (net) Investment in Subsidiaries/associates Interest received |
(3,218.64) (3,992.12) - 8.24 |
(1,769.08) (67.38) 1.64 19.72 |
| Net cash used in Investingactivities(B) | (7,202.52) | (1,815.10) |
| C. Cash flow from financing activities Proceeds from issue of shares Proceeds from long-term borrowings Repayment of long-term borrowings Net increase/(decrease) in working capital borrowings Repayment of principal amount on lease liability Repayment of interest amount on lease liability Interest expense paid Dividend paid |
5,991.84 2,487.47 (259.52) (107.44) (46.24) (9.82) (280.31) (201.15) |
- - (259.53) 1,656.96 (38.65) (4.75) (287.81) (192.09) |
| Net cashgenerated from financingactivities(C) | 7,574.83 | 874.13 |
| Net increase /(decrease)in cash and cash equivalents(A + B + C) | 1,842.03 | (830.32) |
| Cash and cash equivalents at the beginning of the year | 149.39 | 985.77 |
| Cash and cash equivalents at the end of theperiod | 1,991.42 | 155.45 |
| Cash and cash equivalents asper standalone balance sheet | 1,991.42 | 155.45 |
Notes to the Standalone financial results for the quarter and six months ended 30 September 2025
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1 The above financial results has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 ('the Act') read with the companies (Indian Accounting Standards) Rules,2015, and other accounting principles generally accepted in India, and is in compliance with presentation and disclosure requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, (as amended) ('Listing Regulations').
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2 The above unaudited standalone financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 November 2025. The Statutory Auditors of the Company have carried out limited review of the above financial results.
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3 The Company has presented the segment information in its consolidated financial results in accordance with Paragraph 4 of Ind AS 108 ‘Operating Segments’. Thus, no disclosures related to segment information are presented in its standalone financial results.
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4 In the Annual General Meeting held on 10 September 2025, the members of the Company approved the dividend of ₹1.50 per equity share (15% of face value per share) as proposed by the Board of Directors in its meeting held on 28 May 2025 for the Financial Year ended 31 March 2025. Record date for payment of the above dividend was approved to be on 29 August 2025. Total cash outflows from payments of approved dividends in the month of September 2025 is ₹ 203.76 lakhs (Subject to unpaid dividend).
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5 As per the provisions of the Companies Act, 2013, the rules made thereunder and the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, the Company has issued and allotted fully paid-up 5,84,000 equity shares of ₹10 each (at a premium of ₹ 1,016 per share) on preferential basis to Yuken Kogyo Company Limited (Promoter of the Company) on 31 July 2025.
Digitally signed by C P C P RANGACHAR RANGACHAR Date: 2025.11.13 13:32:15 +05'30'
C P Rangachar Managing Director
Place: Bengaluru Date: 13 November 2025