Deloitte Haskins & Sells LLP, Statutory Auditors of the Company, issued Limited Review Reports with unmodified opinion on both the Standalone and Consolidated Financial Results.

Standalone Financial Performance (Q2 FY2027)

  • Revenue from operations: ₹9,692.97 million (compared to ₹7,729.87 million in Q2 FY2026)
  • Other Income: ₹80.63 million
  • Total Income: ₹9,773.60 million
  • Profit before tax: ₹1,562.37 million (compared to ₹1,206.48 million in Q2 FY2026)
  • Tax Expenses: ₹401.73 million (Current tax: ₹379.50 million; Deferred tax: ₹22.23 million)
  • Net Profit after tax: ₹1,160.64 million (compared to ₹894.66 million in Q2 FY2026)
  • Earnings per Share (Basic & Diluted): ₹15.43 (compared to ₹11.89 in Q2 FY2026)

Standalone Financial Performance (H1 FY2027)

  • Revenue from operations: ₹18,983.82 million
  • Other Income: ₹182.59 million
  • Total Income: ₹19,166.41 million
  • Profit before tax: ₹3,065.82 million
  • Tax Expenses: ₹753.88 million (Current tax: ₹679.71 million; Deferred tax: ₹74.17 million)
  • Net Profit after tax: ₹2,311.94 million
  • Earnings per Share (Basic & Diluted): ₹30.74

Consolidated Financial Performance (Q2 FY2027)

  • Revenue from operations: ₹9,860.40 million
  • Other Income: ₹85.64 million
  • Total Income: ₹9,946.04 million
  • Profit before tax: ₹1,628.73 million
  • Tax Expenses: ₹419.78 million (Current tax: ₹396.37 million; Deferred tax: ₹23.41 million)
  • Net Profit after tax: ₹1,208.95 million
  • Earnings per Share (Basic & Diluted): ₹16.07

Consolidated Financial Performance (H1 FY2027)

  • Revenue from operations: ₹19,293.60 million
  • Other Income: ₹192.97 million
  • Total Income: ₹19,486.57 million
  • Profit before tax: ₹3,191.18 million
  • Tax Expenses: ₹785.64 million (Current tax: ₹710.97 million; Deferred tax: ₹74.67 million)
  • Net Profit after tax: ₹2,405.54 million
  • Earnings per Share (Basic & Diluted): ₹31.98

Key Balance Sheet Items (Standalone as of September 30, 2026)

  • Total Assets: ₹39,596.68 million
  • Non-current assets: ₹18,228.60 million
  • Current assets: ₹21,368.08 million
  • Equity attributable to owners: ₹31,842.26 million
  • Total Liabilities: ₹7,754.42 million
  • Paid-up equity share capital: ₹752.19 million
  • Other Equity: ₹31,090.07 million

Cash Flow Highlights (Standalone H1 FY2027)

  • Cash generated from Operations: ₹3,364.10 million
  • Net Cash from Operating Activities: ₹2,603.38 million
  • Net Cash used in Investing Activities: ₹(1,167.23) million
  • Net Cash used in Financing Activities: ₹(225.27) million
  • Net increase in cash: ₹1,210.88 million
  • Cash and cash equivalents closing balance: ₹3,899.77 million

Additional Information

  • During Q2 FY2027, the company paid a final dividend of ₹2.50 per equity share as recommended by the Board on May 18, 2026 and approved by shareholders at the 39th AGM on August 18, 2026.
  • The company has only one reportable primary segment: 'Bearings and allied goods & services'.
  • The Board approved a draft Scheme of Amalgamation of Timken GGB Technology Private Limited with the company with effect from April 1, 2026. The petition was filed with NCLT Bengaluru Bench in July 2026 and is pending approval.
  • Timken India acquired 100% equity shares of Timken GGB Technology Private Limited on December 1, 2025 for ₹1,288 million, making it a wholly owned subsidiary.
  • The financial statements were prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI guidelines.