Integrated Filing — IndAS



General information about company

Scrip Code 544612
NSE Symbol TENNIND
MSEI Symbol NOTLISTED
ISIN INE19RI01016
Name of company Tenneco Clean Air 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 05-12-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Single segment
Description of single segment Auto Components & Equipments
Start date and time of board meeting 05-12-2025   08:30:00
End date and time of board meeting 05-12-2025   09:05:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-04-2025
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 1,28,064.20 2,56,626.30
Other income 1,206.30 4,287.20
Total income 1,29,270.50 2,60,913.50
2 Expenses
(a) Cost of materials consumed 84,135.40 1,66,958.30
(b) Purchases of stock-in-trade 1,163.10 2,225.50
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (739.20) (2,085.50)
(d) Employee benefit expense 7,515.00 15,819.90
(e) Finance costs 1,060.00 1,769.60
(f) Depreciation, depletion and amortisation expense 2,582.20 5,119.60
(f) Other Expenses
1 Other Expenses 14,311.50 29,141.70
Total other expenses 14,311.50 29,141.70
Total expenses 1,10,028.00 2,18,949.10
3 Total profit before exceptional items and tax 19,242.50 41,964.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 19,242.50 41,964.40
6 Tax expense
7 Current tax 4,524.10 10,777.70
8 Deferred tax (349.60) (690.10)
9 Total tax expenses 4,174.50 10,087.60
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 15,068.00 31,876.80
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 15,068.00 31,876.80
17 Other comprehensive income net of taxes 70.80 (18.60)
18 Total Comprehensive Income for the period 15,138.80 31,858.20
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 15,049.80 31,831.60
Total profit or loss, attributable to non-controlling interests 18.20 45.20
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 70.70 (16.80)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.10 (1.80)
21 Details of equity share capital
Paid-up equity share capital 40,360.40 40,360.40
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 3.73 7.89
Diluted earnings (loss) per share from continuing operations 3.73 7.89
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 3.73 7.89
Diluted earnings (loss) per share from continuing and discontinued operations 3.73 7.89
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) Notes to the Consolidated Unaudited Financial Results: 1. The Consolidated Financial Results of the following entities have been consolidated with the financial results of Tenneco Clean Air India Limited (formerly known as Tenneco Clean Air India Private Limited) (hereinafter referred to as the Parent Company). Tenneco Automotive India Private Limited (TAIPL, Subsidiary) Federal-Mogul Ignition Products India Limited (FMIPL, Subsidiary) Federal Mogul Sealings India Limited (FMSIL, Subsidiary) Federal Mogul Bearings India Limited (FMBIL, Subsidiary) 2. The Parent Company's equity shares have been listed on Bombay Stock Exchange Limited (“BSE”) and on National Stock Exchange of India Limited (“NSE”) on 19 November 2025 by completing Initial Public Offering of 90,680,100 equity shares of face value of INR 10 each at an issue price of INR 397 per equity share, consisting of an offer for sale by selling shareholders. Accordingly, the above Statement of Consolidated Financial Results for the quarter ended 30 September 2025 (“Statement”) are drawn up in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, (“Listing Requirements”) as amended. 3. The Consolidated Financial Results of the Parent Company and its subisidiaries (together referred to as the Group) for the quarter and six months ended 30 September 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on 05 December 2025 and have been reviewed by the statutory auditors of the Parent Company. 4. The Consolidated Financial Results of the Parent Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 5. The Group is engaged in the business of manufacturing of automotive equipments, parts and components which constitutes a single segment as per Ind AS 108 - 'Operating Segments'. Accordingly, there are no separate reportable segments. 6. The Board of Directors of the Parent Company at its meeting held on 28 July 2025 and 18 August 2025 has declared an interim dividend of amounting to INR 3,499.25 millions and INR 5,149.99 millions, respectively, aggregating to INR 8,649.24 millions. 7. The Ministry of Labour & Employment (MoLE), Government of India, has announced the implementation of four Labour Codes viz. the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, effective 21 November 2025. The Group is in the process of assessing the impact of such changes. 8. The Consolidated Financial Results and notes are also available on the websites of Stock Exchange via www.bseindia.com and www.nseindia.com and also on the website of the Parent Company at www.tennecoindia.com.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 55,566.20
Capital work-in-progress 6,638.60
Investment property 0.00
Goodwill 0.00
Other intangible assets 113.20
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 32.90
Trade receivables, non-current 0.00
Loans, non-current 25.80
Other non-current financial assets 1,178.20
Total non-current financial assets 1,236.90
Deferred tax assets (net) 2,929.10
Other non-current assets 3,503.20
Total non-current assets 69,987.20
2 Current assets
Inventories 29,993.60
Current financial asset
Current investments 0.00
Trade receivables, current 61,921.00
Cash and cash equivalents 36,769.40
Bank balance other than cash and cash equivalents 20.50
Loans, current 74.50
Other current financial assets 6,867.10
Total current financial assets 1,05,652.50
Current tax assets (net) 4,723.30
Other current assets 3,782.60
Total current assets 1,44,152.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,14,139.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 40,360.40
Other equity 51,380.60
Total equity attributable to owners of parent 91,741.00
Non controlling interest 283.10
Total equity 92,024.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 1,684.80
Total non-current financial liabilities 1,684.80
Provisions, non-current 3,383.00
Deferred tax liabilities (net) 55.70
Deferred government grants, Non-current 0.00
Other non-current liabilities 2,060.20
Total non-current liabilities 7,183.70
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 14,386.50
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 78,030.70
Total Trade payable 92,417.20
Other current financial liabilities 5,901.10
Total current financial liabilities 98,318.30
Other current liabilities 13,190.30
Provisions, current 2,984.90
Current tax liabilities (Net) 437.90
Deferred government grants, Current 0.00
Total current liabilities 1,14,931.40
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,22,115.10
Total equity and liabilites 2,14,139.20
Disclosure of notes on assets and liabilities



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 01-04-2025
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)
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

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 01-04-2025
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 Re-measurement gains/ (losses) on defined benefit plans 9450000 -2510000
Total Amount of items that will not be reclassified to profit and loss 94.50 (25.10)
2 Income tax relating to items that will not be reclassified to profit or loss 23.70 (6.50)
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 70.80 (18.60)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 41,964.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,769.60
Adjustments for decrease (increase) in inventories (2,220.90)
Adjustments for decrease (increase) in trade receivables, current 6,917.80
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 78,945.90
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 7,826.20
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,069.10
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 5,119.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current (316.70)
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (202.60)
Adjustments for dividend income 0.00
Adjustments for interest income 4,002.30
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 200.30
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 95,106.00
Net cash flows from (used in) operations 1,37,070.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 24,868.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,12,202.40
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 65.60
Purchase of property, plant and equipment 2,459.20
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 4,176.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (8.80)
Net cash flows from (used in) investing activities 1,774.40
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 306.10
Dividends paid 1,03,658.50
Interest paid 1,832.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,05,797.20)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8,179.60
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 8,179.60
Cash and cash equivalents cash flow statement at beginning of period 28,589.80
Cash and cash equivalents cash flow statement at end of period 36,769.40