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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-02-2026
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 Auto Components & Equipments
Start date and time of board meeting 13-02-2026   21:45:00
End date and time of board meeting 13-02-2026   22:40:00
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
NA



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 50,738.30 1,61,591.50
Other income 308.30 90,501.20
Total income 51,046.60 2,52,092.70
2 Expenses
(a) Cost of materials consumed 31,406.00 1,03,665.80
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 454.30 (538.10)
(d) Employee benefit expense 2,890.10 9,325.30
(e) Finance costs 372.00 1,235.00
(f) Depreciation, depletion and amortisation expense 1,224.90 3,550.40
(f) Other Expenses
1 Other Expenses 5,852.80 15,940.20
Total other expenses 5,852.80 15,940.20
Total expenses 42,200.10 1,33,178.60
3 Total profit before exceptional items and tax 8,846.50 1,18,914.10
4 Exceptional items (853.10) (853.10)
5 Total profit before tax 7,993.40 1,18,061.00
6 Tax expense
7 Current tax 2,025.00 7,390.40
8 Deferred tax (42.00) (416.60)
9 Total tax expenses 1,983.00 6,973.80
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 6,010.40 1,11,087.20
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 6,010.40 1,11,087.20
17 Other comprehensive income net of taxes (201.90) (196.50)
18 Total Comprehensive Income for the period 5,808.50 1,10,890.70
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 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 1.49 27.52
Diluted earnings (loss) per share from continuing operations 1.49 27.52
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 1.49 27.52
Diluted earnings (loss) per share from continuing and discontinued operations 1.49 27.52
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 Unaudited Standalone Financial Results: 1. The 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 Unaudited Standalone Financial Results for the quarter and nine months ended 31 December 2025 (“the 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. 2. The above unaudited standalone financial results of the Company for the quarter and nine months ended 31 December 2025 and 31 December 2024 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 13 February 2026. The results for the quarter and nine months ended 31 December 2025 and 31 December 2024 have been reviewed by the statutory auditors of the Company. 3. The unaudited standalone financial results for the quarter and nine months ended 31 December 2025 and 31 December 2024 of Tenneco Clean Air India Limited (the 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. 4. The Company 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. 5. Other income includes dividend income of INR 8,958.87 millions from its subsidiary, Tenneco Automotive India Private Limited, received in the nine months ended 31 December 2025. 6. The Board of Directors at its meeting held on 28 July 2025 and 18 August 2025 had declared an interim dividend amounting INR 3,499.25 millions and INR 5,149.99 millions, respectively, aggregating INR 8,649.24 millions. 7. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Codes”). The Codes have been made effective from 21 November 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is INR 85.31 millions for Gratuity has been recognised as exceptional item in the results of the Company for the quarter and nine months ended 31 December 2025 respectively. Once Central / State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. 8. The Unaudited Standalone Financial Results and notes are also available on the websites of the Stock Exchange viz www.bseindia.com and www.nseindia.com and also on the website of the Company viz. www.tennecoindia.com.



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
1 Remeasurements of post-employment benefit obligations (269.80) (262.60)
Total Amount of items that will not be reclassified to profit and loss (269.80) (262.60)
2 Income tax relating to items that will not be reclassified to profit or loss (67.90) (66.10)
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 (201.90) (196.50)