What was filed
Maruti Suzuki's board approved the unaudited standalone and consolidated results for the quarter ended June 30, 2026, at a meeting on July 31, 2026. The statutory auditors, Price Waterhouse Chartered Accountants LLP, conducted a limited review and issued an unmodified conclusion on both sets of results.
The quarter's story is a softer bottom line. On a standalone basis, per the filing, profit fell against both the immediately preceding March quarter and the restated June 2025 quarter, even as total revenue from operations was broadly flat versus the prior quarter. The specific figures are in the key-numbers panel.
Two matters the auditors highlighted
The auditors drew attention to two items without modifying their conclusion.
The first is the End-of-Life Vehicles Rules, 2025, notified by the Ministry of Environment, Forest and Climate Change and effective April 1, 2025, which impose Extended Producer Responsibility (EPR) obligations on vehicle manufacturers, to be met by purchasing EPR certificates. The filing states that the pricing mechanism and the measurement framework for these obligations are not yet available, so the company is currently unable to reliably estimate the impact. Nothing has been recognised in the books for this.
The second is the completed amalgamation of Suzuki Motor Gujarat Private Limited — the company's wholly owned subsidiary — into Maruti Suzuki. The scheme became effective December 1, 2025, but has been given accounting effect from the appointed date of April 1, 2025. As a result, the comparative June 2025 quarter figures in the standalone statement have been restated.
Why the comparatives changed
Because the merger was accounted for under the common-control provisions of Ind AS 103, the year-earlier standalone comparatives were re-presented rather than left as originally published. This matters when reading the quarter-on-quarter and year-on-year movements: the June 2025 base already reflects the merged entity. On the consolidated statement, the filing notes there is no impact from the scheme, since the subsidiary was already consolidated.