Integrated Filing — IndAS



General information about company
Scrip Code 505714
NSE Symbol GABRIEL
MSEI Symbol NOTLISTED
ISIN INE524A01029
Name of company Gabriel India Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Auto components and parts
Start date and time of board meeting 29-Jul-2025   10:50:00
End date and time of board meeting 29-Jul-2025   13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no defaults on loans and debt securities



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 9845500000
Other income 68690000
Total income 9914190000
2 Expenses
(a) Cost of materials consumed 7164980000
(b) Purchases of stock-in-trade 94150000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4760000
(d) Employee benefit expense 669280000
(e) Finance costs 15660000
(f) Depreciation, depletion and amortisation expense 191400000
(f) Other Expenses
1 Other expenses 1036980000 1036980000
Total other expenses 1036980000
Total expenses 9177210000
3 Total profit before exceptional items and tax 736980000
4 Exceptional items 0
5 Total profit before tax 736980000
6 Tax expense
7 Current tax 176980000
8 Deferred tax 3290000
9 Total tax expenses 180270000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 556710000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 556710000
17 Other comprehensive income net of taxes -3000000
18 Total Comprehensive Income for the period 553710000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 143640000
Face value of equity share capital 3.88
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0
Diluted earnings (loss) per share from continuing operations 0
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0
Diluted earnings (loss) per share from continuing and discontinued operations 0
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. These financial results have 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. n n2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on July 29, 2025 n n3. The Board of Directors of the Company had accorded its approval for execution of joint venture agreement the 'Agreement' between Inalfa Roof Systems B.V., of the Netherlands 'Inalfa' and the Company, pursuant to which the shareholding of Inalfa and the Company in Inalfa Gabriel Sunroof Systems Private Limited would be in the ratio of 51:49 in accordance with the terms contained therein. The execution of the agreement was subjected to certain pre-requisite approvals from Ministry of Heavy Industries, Government of India the 'Authorities' for which an application was made by Inalfa. The Authorities vide communication dated August 14, 2024 had rejected the application made by Inalfa. The Company is currently evaluating the same and will provide updates to the stock exchange in the due course. n n4. As the Company's business activity falls within a single operating segment viz. auto components and parts, no segment information is required to be disclosed. n n5. On January 24, 2025, the Board of Directors of the Company had accorded its approval for execution of Asset Purchase Agreement the 'Agreement' with Marelli Motherson Auto Suspension Parts Private Limited, MMAS, Marelli Europe S.p.A, and Samvardhana Motherson International Limited, for the acquisition of identified assets of MMAS relating to the manufacturing of passive shock absorbers, struts and gas dampers, subject to the satisfaction of customary conditions at an agreed consideration of Rs. 521.39 million. All the conditions specified in the Agreement were duly satisfied, and the company has completed the acquisition on April 01, 2025. The Company has accounted for the above acquisition as Business Combination under IND AS 103 Business Combination.The purchase price allocation, PPA, as on June 30, 2025 is on provisional basis based on the estimated fair values at the date of acquisition. Based on the PPA, the excess of fair valuation of the assets acquired in acquisition over the consideration resulted into recognition of capital reserve, in other equity of Rs. 56.83 million. n n6. The Board of Directors has, at its meeting held on June 30, 2025, approved subject to the requisite regulatory and other approvals a Composite Scheme of Arrangement, the Scheme involving the merger of business undertaking of Anchemco India Private Limited (Fellow subsidiary) to Asia Investments Private Limited (Immediate Holding Company) and subsequently, demerger and transfer of Automotive Undertaking of Asia Investments Private Limited as defined in the Scheme to the Company. The Company is currently in the process of filing for obtaining approval of the scheme under regulation 37 of the SEBI LODR Regulations and section 230 to 232 and with relevant provisions and applicable rules of the companies act, 2013. n n7. The Board of Director of the Company have accorded its approval in the Board meeting dated July 09, 2025 to enter into a Joint Venture Agreement and Share Subscription Agreement with Jinos Co., Ltd., a corporation incorporated under the laws of South Korea, Jinos for subscription of equity shares of Jinhap Automotive India Private Limited, JAIPL to undertake the business of engineering, designing, developing, manufacturing, import, export, assembly, marketing, sales and distribution of fasteners for both automotive and industrial applications. n n8. The figures of the quarter ended March 31, 2025 are balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the December 31, 2024.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of post-employment benefit obligations -4000000 -4000000
Total Amount of items that will not be reclassified to profit and loss -4000000
2 Income tax relating to items that will not be reclassified to profit or loss -1000000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -3000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026