Integrated Filing — IndAS



General information about company

Scrip Code 532756
NSE Symbol CIEINDIA
MSEI Symbol NOTLISTED
ISIN INE536H01010
Name of company CIE AUTOMOTIVE INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2025
Date of end of financial year 31-12-2025
Date of board meeting when results were approved 16-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-09-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
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 Unaudited
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 16-10-2025   16:30:00
End date and time of board meeting 16-10-2025   17:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-01-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,37,184.40 7,01,347.60
Other income 1,917.40 7,739.60
Total income 2,39,101.80 7,09,087.20
2 Expenses
(a) Cost of materials consumed 1,17,204.40 3,53,303.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,890.30 5,517.50
(d) Employee benefit expense 27,250.10 82,845.00
(e) Finance costs 357.10 1,784.90
(f) Depreciation, depletion and amortisation expense 8,904.40 26,257.80
(f) Other Expenses
1 Other expenses 54,273.40 1,56,892.70
Total other expenses 54,273.40 1,56,892.70
Total expenses 2,10,879.70 6,26,600.90
3 Total profit before exceptional items and tax 28,222.10 82,486.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 28,222.10 82,486.30
6 Tax expense
7 Current tax 7,126.50 20,670.90
8 Deferred tax (201.00) (263.00)
9 Total tax expenses 6,925.50 20,407.90
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 21,296.60 62,078.40
12 Profit (loss) from discontinued operations before tax 110.30 242.00
13 Tax expense of discontinued operations 33.10 72.60
14 Net profit (loss) from discontinued operation after tax 77.20 169.40
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 20.00 138.90
16 Total profit (loss) for period 21,393.80 62,386.70
17 Other comprehensive income net of taxes 8,017.80 28,531.70
18 Total Comprehensive Income for the period 29,411.60 90,918.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 21,393.80 62,386.70
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 29,411.60 90,918.40
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 37,936.20 37,936.20
Face value of equity share capital 10 10
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 5.62 16.4
Diluted earnings (loss) per share from continuing operations 5.62 16.4
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.02 0.04
Diluted earnings (loss) per share from discontinued operations 0.02 0.04
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.64 16.44
Diluted earnings (loss) per share from continuing and discontinued operations 5.64 16.44
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 The statement of consolidated financial results has been prepared in accordance with the Companies Indian Accounting Standards Rules, 2015 Ind AS prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 2 The Board of Directors of the Company at its meeting held on August 10, 2023, approved the transaction of sale of 100 percentage stake held by CFG in its subsidiaries in Germany namely Jeco Jellinghaus GmbH JECO, Gesenkschmiede Schneider GmbH GSA, Falkenroth Umformtechnik GmbH FUG and Schoneweiss and Co. GmbH SCG to Mutares SE and Co KgaA the Buyer the Transaction. Thereafter, CFG as seller of JECO, GSA, FUG and SCG and the Buyer entered into binding agreements to give effect to the Transaction on August 10, 2023. As per this agreement, under the relevant accounting standards effective 1st July, 2023, JECO, GSA, FUG and SCG results are not included in the consolidated results. The amounts under discontinued operation for the quarter and nine months ended 30th September, 2025 are related to interest income. Brief details of the discontinuing operations are as given under:- Particulars 30 Sep 2025 30 Jun 2025 30 Sep 2024 30 Sep 2025 30 Sep 2024 31 Dec 2024 unaudited unaudited unaudited unaudited unaudited audited I.Total Income 11.03 7.44 7.55 24.20 22.40 72.08 II.Total expenses 0 0 0.04 0 4.50 0 III.Profit before tax I minus II 11.03 7.44 7.51 24.20 17.86 72.08 IV.Tax expense 3.31 2.23 2.21 7.26 5.36 0 V.Profit from discontinued operations 7.72 5.21 5.30 16.94 12.50 72.08 III minus IV 3 The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on October 16, 2025. The results are subjected to the Limited Review by the auditors of the Company in terms of Regulation 33 of The Securities Exchange Board of India Listing obligations and Disclosure Requirements Regulations 2015 LODR, as amended. 4 The subsidiaries and associate companies forming part of consolidated financial results of CIE Automotive India Limited are listed in Annexure A annexed herewith the statement. 5 CIE Aluminium Castings India Limited CACIL formerly known as Aurangabad Electricals Limited, the companys subsidiary is eligible for Government Grant income under Maharashtra Government Package Scheme of Incentives PSI 2013. This incentive is in the form of refund from the Government of Maharashtra on actual VAT SGST paid by the company from the period February 01, 2016 to January 31, 2023 7 years with a maximum limit of Rs. 2,674 Million. During the previous year, CACIL has received a period enhancement for this subsidy upto January 31, 2025 and a maximum value enhancement upto Rs. 3,112 Million. As a result of this extension, additional grant income of Rs. 220 Million which pertains to the period upto December 31, 2023, has been recognised in the Profit and Loss Account during the quarter ended March 31, 2024 and the year ended December 31, 2024. 6 The Board of Directors of the Holding Company at their meeting held on February 20, 2025 recommended final dividend of INR 7.00 per equity share of INR 10 each fully paid up for financial year ending December 31, 2024 which has been paid during quarter ended June 30, 2025. 7 During the current quarter, there has been a change in the registered office of the Holding Company. The change was approved by the Board of Directors of Holding Company at its meeting held on February 20, 2025, and necessary filings were made with the Registrar of Companies in accordance with the provisions of Section 12 of the Companies Act, 2013. The change became effective from August 29, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-01-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 1,56,771.60 4,54,951.60
2 Europe 80,423.50 2,46,464.40
Total Segment Revenue 2,37,195.10 7,01,416.00
Less: Inter segment revenue 10.70 68.40
Revenue from operations 2,37,184.40 7,01,347.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 20,983.00 62,154.00
2 Europe 7,726.50 22,498.10
Total Profit before tax 28,709.50 84,652.10
i. Finance cost 357.10 1,784.90
ii. Other Unallocable Expenditure net off Unallocable income 110.30 242.00
Profit before tax 28,242.10 82,625.20
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 6,47,791.50 6,47,791.50
2 Europe 3,88,376.30 3,88,376.30
Total Segment Asset 10,36,167.80 10,36,167.80
Un-allocable Assets 0.00 0.00
Net Segment Asset 10,36,167.80 10,36,167.80
4 Segment Liabilities
Segment Liabilities
1 India 1,57,161.90 1,57,161.90
2 Europe 1,56,963.90 1,56,963.90
Total Segment Liabilities 3,14,125.80 3,14,125.80
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,14,125.80 3,14,125.80
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Chief Operating Decision Maker i.e.CODM reviews the groups internal financial information for the purpose of evaluating performance and assignment of the resources. While evaluating performance and basis the current market dynamics, the CODM is evaluating Bill Forge de Mexico, S.A de C.V i.e. Bill forge Mexico as part of Europe with effect from 1st January,2025. Hence, the segment information for the previous reporting periods has been adjusted accordingly to reflect the revised segment structure, to ensure comparability with the current period. This change in reporting segments has no impact on the overall consolidated financial results of the Company as reported previously.



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-01-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss -2480000 -7440000
Total Amount of items that will not be reclassified to profit and loss (24.80) (74.40)
2 Income tax relating to items that will not be reclassified to profit or loss (6.20) (18.60)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 803640000 2858750000
Total Amount of items that will be reclassified to profit and loss 8,036.40 28,587.50
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 8,017.80 28,531.70