Integrated Filing — IndAS



General information about company

Scrip Code 532756
NSE Symbol CIEINDIA
MSEI Symbol NOTLISTED
ISIN INE536H01010
Name of company CIE AUTOMOTIVE INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2026
Date of end of financial year 31-12-2026
Date of board meeting when results were approved 23-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-03-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Automotive
Start date and time of board meeting 23-04-2026   16:30:00
End date and time of board meeting 23-04-2026   17:40:00
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
During the quartar ended 31.03.2026 the disclosure of Outstanding Default on Loans and Debt Securities is not applicable to the Company.



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 01-01-2026 01-01-2026
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,33,196.10 1,33,196.10
Other income 10,969.10 10,969.10
Total income 1,44,165.20 1,44,165.20
2 Expenses
(a) Cost of materials consumed 65,227.30 65,227.30
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 929.50 929.50
(d) Employee benefit expense 12,352.50 12,352.50
(e) Finance costs 402.10 402.10
(f) Depreciation, depletion and amortisation expense 3,826.80 3,826.80
(f) Other Expenses
1 Other Expenses 32,747.00 32,747.00
Total other expenses 32,747.00 32,747.00
Total expenses 1,15,485.20 1,15,485.20
3 Total profit before exceptional items and tax 28,680.00 28,680.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 28,680.00 28,680.00
6 Tax expense
7 Current tax 4,935.90 4,935.90
8 Deferred tax 371.60 371.60
9 Total tax expenses 5,307.50 5,307.50
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 23,372.50 23,372.50
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 23,372.50 23,372.50
17 Other comprehensive income net of taxes 94.20 94.20
18 Total Comprehensive Income for the period 23,466.70 23,466.70
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 37,936.20 37,936.20
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 6.16 6.16
Diluted earnings (loss) per share from continuing operations 6.16 6.16
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 6.16 6.16
Diluted earnings (loss) per share from continuing and discontinued operations 6.16 6.16
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 2.The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on April 23, 2026. The results are subjected to Limited Review by the auditors of the Company in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR). 3.Other income in standalone financial results includes dividend income from subsidiaries as below Qtr Qtr Qtr YTD Particulars 31 Mar 26 31 Dec 25 31 Mar 25 31 Dec 2025 Dividend income 870.90 31.55 853.28 946.49 from subsidiaries 4.The figures for the quarter ended December 31, 2025 is derived / balancing figrure between audited figures in respect of the full financial year and the published unaudited year-to-date figures up to the third quarter of the financial year. 5.The Board of Directors of Company at their meeting held on February 19, 2026 recommended final dividend of INR 7.00 per Equity Share of INR 10 each fully paid up for finacial year ending December 31, 2025. 6.On 21 November 2025, the Government of India notified four Labour Codes consolidating 29 existing labour laws. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available. Accordingly, the Company has recorded an incremental net impact on gratuity and long-term compensated absences of Rs. 103.57 million in the Standalone Statement of Profit and Loss for the quarter and year ended 31 December 2025. The Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 7.The Board of Directors, at its meeting held on April 23, 2026, approved a proposal for restructuring involving the merger of CIE Aluminium Casting India Limited, a wholly owned subsidiary of the Company, with and into the Company, subject to receipt of requisite approvals from regulatory authorities, including approvals under applicable provisions of the Companies Act, 2013 and other applicable laws.



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 01-01-2026 01-01-2026
Date of end of reporting period 31-03-2026 31-03-2026
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 01-01-2026 01-01-2026
B Date of end of reporting period 31-03-2026 31-03-2026
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 Items that will not be reclassified to profit or loss 125.90 125.90
Total Amount of items that will not be reclassified to profit and loss 125.90
2 Income tax relating to items that will not be reclassified to profit or loss 31.70 31.70
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 94.20 94.20