| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 29-07-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-07-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | 29-07-2025 10:50:00 |
| End date and time of board meeting | 29-07-2025 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 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 | |
| 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 | 01-04-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-06-2025 | 30-06-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 98,455.00 | 98,455.00 | |
| Other income | 686.90 | 686.90 | |
| Total income | 99,141.90 | 99,141.90 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 71,649.80 | 71,649.80 |
| (b) | Purchases of stock-in-trade | 941.50 | 941.50 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 47.60 | 47.60 |
| (d) | Employee benefit expense | 6,692.80 | 6,692.80 |
| (e) | Finance costs | 156.60 | 156.60 |
| (f) | Depreciation, depletion and amortisation expense | 1,914.00 | 1,914.00 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 10,369.80 | 10,369.80 |
| Total other expenses | 10,369.80 | 10,369.80 | |
| Total expenses | 91,772.10 | 91,772.10 | |
| 3 | Total profit before exceptional items and tax | 7,369.80 | 7,369.80 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,369.80 | 7,369.80 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,769.80 | 1,769.80 |
| 8 | Deferred tax | 32.90 | 32.90 |
| 9 | Total tax expenses | 1,802.70 | 1,802.70 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 5,567.10 | 5,567.10 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 5,567.10 | 5,567.10 |
| 17 | Other comprehensive income net of taxes | (30.00) | (30.00) |
| 18 | Total Comprehensive Income for the period | 5,537.10 | 5,537.10 |
| 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 | 1,436.40 | 1,436.40 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 3.88 | 3.88 | |
| Diluted earnings (loss) per share from continuing operations | 3.88 | 3.88 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 3.88 | 3.88 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.88 | 3.88 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| 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. 2. 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 3. 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. 4. 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. 5. 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. 6. 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. 7. 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. 8. 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. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-06-2025 | 30-06-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | 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 | |||||||
| 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 | 01-04-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-06-2025 | 30-06-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | 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 | (40.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (10.00) | (10.00) |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (30.00) | (30.00) |
| 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 | 30-11-2026 | ||
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