Please refer enclosed file

REF:INABB:STATUT:LODR:REGU 33:2026 July 31, 2026 BSE Limited National Stock Exchange of India Limited P.J. Towers Exchange Plaza, 5th floor Dalal Street Plot No. C/1, G Block Mumbai 400 001 Bandra-Kurla Complex, Bandra (E) (Attn: DCS CRD) Mumbai 400 051 Attn: Listing Dept. Dear Sirs Sub: Un-audited Financial Results for the second quarter and half year ended June 30, 2026 Ref: Regulation 30 and 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) Scrip Code – BSE 500002 / NSE ABB ==== Pursuant to Regulation 30 and 33 of Listing Regulations, we are enclosing herewith the Unaudited Financial Results of the Company for the second quarter and half year ended June 30, 2026, which have been approved and taken on record by the Board of Directors of the Company at its meeting held today i.e., July 31, 2026 which commenced at 1.30 p.m. and concluded at 4.50 p.m. along with the Limited Review Report thereon issued by M/s B S R & Co. LLP, Statutory Auditors. Compliance as required under Regulation 47 of the Listing Regulations will be complied with separately. Kindly take the same on record. Thanking you. Yours faithfully, For ABB India Limited Trivikram Guda Company Secretary and Compliance Officer ACS 17685 Encl: as above ABB India Limited CIN: L32202KA1949PLC032923 Email: investor.helpdesk@in.abb.com Registered and Corporate Office GST: 29AAACA3834B1Z4 Disha - 3rd Floor, Plot No. 5 & 6, 2nd Stage www.abb.com/in Peenya Industrial Area IV Peenya, Bengaluru – 560 058 Phone: +91 80 2294 9150 – 54 Karnataka, India Fax: +91 80 2294 9148 B S R & Co. LLP Embassy Golf Links Business Park Pebble Beach, B Block, 3rd Floor No. 13/2, off Intermediate Ring Road Chartered Accountants Bengaluru - 560 071, India Telephone: +91 80 4682 3000 Fax: +91 80 4682 3999 Limited Review Report on unaudited consolidated financial results of ABB India Limited for the quarter ended 30 June 2026 and year to date results for the period from 1 January 2026 to 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of ABB India Limited 1. We have reviewed the accompanying Statement of unaudited consolidated financial results of ABB India Limited (hereinafter referred to as “the Parent”), and its subsidiary (the Parent and its subsidiary together referred to as “the Group”) for the quarter ended 30 June 2026 and year to date results for the period from 1 January 2026 to 30 June 2026 (“the Statement”), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Parent’s management and approved by the Parent’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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing 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 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 Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following subsidiary in addition to the Parent: (cid:127) ABB Robotics India Private Limited (for the period from 01 January 2026 to 28 February 2026, post which the subsidiary was sold to ABB Robotics Schweiz AG, Switzerland) Registered Office B S R & Cc. (a partnership firm with Registration No. BA61223) converted into B S R & Co LLP (a 14th Floor Central B Wing and North C Wing Nesco IT Park 4. Nesco Limited Liability Partnership with LLP Registration No AAB-8181) with effect from October 14. 2013 Center Western Express Highway. Goregaon (East). Mumbai - 400063 Page 1 of 2 B S R & Co. LLP Limited Review Report (Continued) ABB India Limited 5. Based on our review conducted and procedures performed 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 Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For B S R & Co. LLP Chartered Accountants Firm’s Registration No.:101248W/W-100022 \ Amrit Bhansali Partner Bengaluru Membership No.: 065155 31 July 2026 UDIN:26065155PHHKTI8299 Page 2 of 2 ABB India Limited CIN: L32202KA1949PLC032923 Registered Office: Disha - 3rd Floor, Plot No. 5 & 6, 2nd Stage, Peenya Industrial Area IV, Peenya, Bengaluru - 560 058 Phone: +91 (80) 22949150 - 22949153, 22949451; Fax: +91 (80) 22949148 Website: www.abb.co.in, E-mail: investor.helpdesk@in.abb.com Statement of consolidated financial results for the quarter and year to date ended June 30, 2026 Part I ? In Crores Quarter Preceding Corresponding Year to date Year to date Previous year ended June quarter ended quarter ended figures for the figures for the ended Particulars 30, 2026 March 31, June 30, 2025 current previous December 31, 2026 in the previous period ended period ended 2025 year June 30, 2026 June 30, 2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Continuing operations 1 Revenue from operations (a) Sales of products and services 3,521.03 3,162.41 2,909.56 6,683.44 5,899.75 12,366.42 (b) Other operating revenues 37.84 21.65 30.91 59.49 50.79 137.39 Total revenue from operations 3,558.87 3,184.06 2,940.47 6,742.93 5,950.54 12,503.81 2 Other income 92.67 99.64 99.75 192.31 192.08 352.36 3 Total Income (1 + 2) 3,651.54 3,283.70 3,040.22 6,935.24 6,142.62 12,856.17 4 Expenses (a) Cost of raw materials, components consumed and project bought outs 1,757.47 1,644.22 1,468.58 3,401.69 2,950.06 6,132.05 (b) Purchases of stock-in-trade 369.02 241.30 334.48 610.32 595.05 1,106.78 (c) (Increase) / decrease in inventories of finished goods, stock-in-trade and (5.08) (51.54) (146.81) (56.62) (248.63) (130.29) work-in-progress (d) Subcontracting charges 117.17 117.73 112.68 234.90 205.09 419.15 (e) Employee benefits expense 250.97 252.86 208.88 503.83 447.23 944.97 (f) Finance costs 1.71 3.81 4.18 5.52 8.87 19.72 (g) Depreciation and amortisation expense 39.23 42.36 35.35 81.59 68.93 144.78 (h) Other expenses 622.28 571.09 561.50 1,193.37 1,040.98 2,057.35 Total expenses 3,152.77 2,821.83 2,578.84 5,974.60 5,067.58 10,694.51 5 Profit from continuing operations before tax (3 - 4) 498.77 461.87 461.38 960.64 1,075.04 2,161.66 6 Tax expense: Current tax 146.70 122.65 105.60 269.35 253.24 504.44 Deferred tax (18.00) (2.69) 13.23 (20.69) 21.9 [Showing first 8,000 characters — download PDF for full document]