Integrated Filing — IndAS

General information about company

Scrip Code	533023
NSE Symbol	ZFCVINDIA
MSEI Symbol	NOTLISTED
ISIN	INE342J01019
Name of company	ZF COMMERCIAL VEHICLE CONTROL SYSTEMS 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	10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	20-01-2026
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	Single segment
Description of single segment	Automotive Components and allied services
Start date and time of board meeting	10-02-2026 14:05:00
End date and time of board meeting	10-02-2026 15:35:00
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

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	01-10-2025	01-04-2025
B	Date of end of reporting period	31-12-2025	31-12-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
1	Income
	Revenue from operations	1,07,491.09	2,96,370.86
	Other income	3,004.57	14,161.27
	Total income	1,10,495.66	3,10,532.13
2	Expenses
(a)	Cost of materials consumed	59,582.24	1,67,203.11
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1,026.66	1,441.00
(d)	Employee benefit expense	14,577.95	44,034.79
(e)	Finance costs	178.11	433.36
(f)	Depreciation, depletion and amortisation expense	3,291.33	9,785.41
(f)	Other Expenses
1	Other Expenses	12,394.31	37,187.00
	Total other expenses	12,394.31	37,187.00
	Total expenses	91,050.60	2,60,084.67
3	Total profit before exceptional items and tax	19,445.06	50,447.46
4	Exceptional items	(793.51)	(793.51)
5	Total profit before tax	18,651.55	49,653.95
6	Tax expense
7	Current tax	4,907.52	13,273.04
8	Deferred tax	(273.40)	(701.72)
9	Total tax expenses	4,634.12	12,571.32
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	14,017.43	37,082.63
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	14,017.43	37,082.63
17	Other comprehensive income net of taxes	19.51	246.79
18	Total Comprehensive Income for the period	14,036.94	37,329.42
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	948.38	948.38
	Face value of equity share capital	5	5
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	73.9	195.51
	Diluted earnings (loss) per share from continuing operations	73.9	195.51
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	73.9	195.51
	Diluted earnings (loss) per share from continuing and discontinued operations	73.9	195.51
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	Textual Information(2)

Text Block

Textual Information(2)	Particulars Quarter ended Dec 2025 Nine months ended Dec 2025 A. Segment Revenue : Revenue from operations 1,07,491.09 2,96,370.86 B. Segment Results : Profit before tax for the period / year 18,651.55 49,653.95 C. Segment assets : Total assets 4,24,940.18 4,24,940.18 D. Segment Liabilities : Total Liabilities 69,760.61 69,760.61

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	01-10-2025	01-04-2025
B	Date of end of reporting period	31-12-2025	31-12-2025
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	Remeasurements of defined benefit liability / (asset)	26.07	310.55
	Total Amount of items that will not be reclassified to profit and loss	26.07	310.55
2	Income tax relating to items that will not be reclassified to profit or loss	6.56	63.76
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
5	Total Other comprehensive income	19.51	246.79

Details of Impact of Audit Qualification

Amount in (Lakhs)

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	B S R & Co. LLP	Yes	31-07-2028