Integrated Filing — IndAS



General information about company

Scrip Code 505744
NSE Symbol FMGOETZE
MSEI Symbol NA
ISIN INE529A01010
Name of company FEDERAL-MOGUL GOETZE (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 29-01-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Automotive Industry
Start date and time of board meeting 10-02-2026   18:50:00
End date and time of board meeting 10-02-2026   19:40:00
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
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



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 Standalone Standalone
1 Income
Revenue from operations 48,647.98 1,44,310.50
Other income 1,375.07 4,866.53
Total income 50,023.05 1,49,177.03
2 Expenses
(a) Cost of materials consumed 18,738.47 58,039.18
(b) Purchases of stock-in-trade 157.41 474.47
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,698.21 (909.89)
(d) Employee benefit expense 9,712.64 30,508.53
(e) Finance costs 232.68 485.26
(f) Depreciation, depletion and amortisation expense 2,003.79 6,088.25
(f) Other Expenses
1 Other Expenses 12,375.44 36,868.58
Total other expenses 12,375.44 36,868.58
Total expenses 44,918.64 1,31,554.38
3 Total profit before exceptional items and tax 5,104.41 17,622.65
4 Exceptional items (1,488.04) (1,488.04)
5 Total profit before tax 3,616.37 16,134.61
6 Tax expense
7 Current tax 1,338.46 4,749.13
8 Deferred tax (500.50) (677.88)
9 Total tax expenses 837.96 4,071.25
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 2,778.41 12,063.36
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 2,778.41 12,063.36
17 Other comprehensive income net of taxes (32.30) (101.30)
18 Total Comprehensive Income for the period 2,746.11 11,962.06
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 5,563.21 5,563.21
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 4.99 21.68
Diluted earnings (loss) per share from continuing operations 4.99 21.68
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 4.99 21.68
Diluted earnings (loss) per share from continuing and discontinued operations 4.99 21.68
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 standalone unaudited financial results of Federal-Mogul Goetze India Limited ( the Company) for the quarter and nine months ended 31 Dec 2025, have been reviewed by the Audit Committee and approved by the Directors at their respective meetings held on 10 Feb 2026.The statutory auditors have expressed an unmodified review conclusion on the standalone unaudrted financial results for the quarter and nine months ended 31 Dec 2025. 2 The above standalone unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34), prescribed under Sec 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Reg 33 of the SEBI (LODR) Reg, 2015, as amended. 3 The business activity of the Company predominantly fall within a single reportable business segment viz manufacturing and sale of auto components. There are no separate reportable business segments. As part of reporting for geographical segments, the Company operates in two principal geographical areas of the world. i.e., within India and other countries (outside India). The aforesaid is in line with review of operating results by the chief operating decision maker. 4 On 21 Nov 2025, the GOI notified the four Labour codes. 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-consolidating 29 existing Labour Laws. Based on the draft rules and FAQs issued by the Ministry of Labour and Employment and best available information, the Company has estimated the financial implications thereof and has made an additional provision of INR 1,488.04 lakhs during the quarter and nine months ended 31 Dec 2025. Considering the materiality, regulatory driven and non-recurring nature of the impact, the Company has presented such incremental impact under Exceptional item. The Company continues to monitor the finalisation of central/state rules and other developments pertaining to labour codes and would provide appropriate accounting effect on the basis of such developments, if any.



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 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



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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 43.16 135.37
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 (10.86) (34.07)
5 Total Other comprehensive income (32.30) (101.30)