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 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 13-02-2026   22:45:00
End date and time of board meeting 13-02-2026   23:40:00
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 01-10-2025 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 1,28,526.40 3,85,152.70
Other income 467.50 4,754.70
Total income 1,28,993.90 3,89,907.40
2 Expenses
(a) Cost of materials consumed 81,206.20 2,48,164.50
(b) Purchases of stock-in-trade 940.80 3,166.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 827.40 (1,258.10)
(d) Employee benefit expense 7,541.60 23,361.50
(e) Finance costs 712.00 2,481.60
(f) Depreciation, depletion and amortisation expense 2,830.60 7,950.20
(f) Other Expenses
1 Other Expenses 15,759.30 44,901.00
Total other expenses 15,759.30 44,901.00
Total expenses 1,09,817.90 3,28,767.00
3 Total profit before exceptional items and tax 19,176.00 61,140.40
4 Exceptional items (2,716.80) (2,716.80)
5 Total profit before tax 16,459.20 58,423.60
6 Tax expense
7 Current tax 4,715.90 15,493.60
8 Deferred tax (137.50) (827.60)
9 Total tax expenses 4,578.40 14,666.00
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 11,880.80 43,757.60
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 11,880.80 43,757.60
17 Other comprehensive income net of taxes (250.90) (269.50)
18 Total Comprehensive Income for the period 11,629.90 43,488.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 11,868.80 43,700.40
Total profit or loss, attributable to non-controlling interests 12.00 57.20
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (247.70) (264.50)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (3.20) (5.00)
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 2.94 10.83
Diluted earnings (loss) per share from continuing operations 2.94 10.83
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 2.94 10.83
Diluted earnings (loss) per share from continuing and discontinued operations 2.94 10.83
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 Consolidated Financial Results: 1. The Unaudited Consolidated Financial Results for the quarter and nine months ended 31 December 2025 and 31 December 2024 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 Unaudited Consolidated 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. 3. The Unaudited Consolidated Financial Results of the Parent Company and its subisidiaries (together referred to as the Group) 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 their meetings held on 13 February 2026 and have been reviewed by the statutory auditors of the Parent Company. The audited financial information of the subsidiary, TAIPL, for the year ended 31 March 2025 was audited by previous auditors who had expressed an unqualified audit opinion. 4. The Unaudited Consolidated Financial Results of the quarter and nine months ended 31 December 2025 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 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 Group, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is INR 271.68 millions for Gratuity has been recognised as exceptional item in the results of the Group 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 Group will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. 8. The Unaudited 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


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



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 Re-measurement gains/ (losses) on defined benefit plans (335.70) (360.80)
Total Amount of items that will not be reclassified to profit and loss (335.70) (360.80)
2 Income tax relating to items that will not be reclassified to profit or loss (84.80) (91.30)
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 (250.90) (269.50)