Integrated Filing — IndAS



General information about company

Scrip Code 505714
NSE Symbol GABRIEL
MSEI Symbol NOTLISTED
ISIN INE524A01029
Name of company Gabriel 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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Single segment
Description of single segment Auto components and parts
Start date and time of board meeting 27-05-2026   15:15:00
End date and time of board meeting 27-05-2026   17:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 03-02-2026
Indicate Company website link for updated RPT policy of the Company www.anandgroupindia.com/wp-content/uploads/2026/02/Related-Party-Transactions-Policy.pdf
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
The Company does not have any outstanding defaults on loans or debt securities for the reporting period



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 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,11,078.50 4,23,298.70
Other income 1,035.40 4,996.30
Total income 1,12,113.90 4,28,295.00
2 Expenses
(a) Cost of materials consumed 81,696.10 3,10,424.10
(b) Purchases of stock-in-trade 933.50 4,429.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,110.90 754.80
(d) Employee benefit expense 6,507.80 26,998.90
(e) Finance costs 162.80 649.80
(f) Depreciation, depletion and amortisation expense 1,936.20 7,701.60
(f) Other Expenses
1 Other Expenses 11,165.80 43,807.50
Total other expenses 11,165.80 43,807.50
Total expenses 1,03,513.10 3,94,766.00
3 Total profit before exceptional items and tax 8,600.80 33,529.00
4 Exceptional items (34.60) (1,334.60)
5 Total profit before tax 8,566.20 32,194.40
6 Tax expense
7 Current tax 1,972.40 7,385.40
8 Deferred tax 468.50 488.10
9 Total tax expenses 2,440.90 7,873.50
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 6,125.30 24,320.90
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 6,125.30 24,320.90
17 Other comprehensive income net of taxes 0.00 (149.70)
18 Total Comprehensive Income for the period 6,125.30 24,171.20
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 1,436.40 1,436.40
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,31,875.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.26 16.93
Diluted earnings (loss) per share from continuing operations 4.26 16.93
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 4.26 16.93
Diluted earnings (loss) per share from continuing and discontinued operations 4.26 16.93
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. These financial results have been prepared in accordance with the Indian Accounting Standard (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the companies (Indian Accounting Standards) Rule, 2015 and relevant amendment thereunder. 2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on May 13, 2026. 3. On November 12, 2025, The Board of Directors of the Company had accorded its approval for initialization of revised Joint Venture Agreement between the Company, Inalfa Roof Systems Group B.V. (‘Inalfa’) and Inalfa Gabriel Sunroof Systems Private Limited (‘IGSSPL’). The execution of the Agreement is subject to obtaining requisite approvals from the Ministry of Heavy Industries, Government of India, for which Inalfa will initiate the application process. Upon receipt of these approvals, Inalfa will infuse capital into Inalfa Gabriel Sunroof Systems Private Limited for 35% shareholding, with the remaining 65% shareholding with the Company. 4. As the Company's business activity falls within a single operating segment viz. auto components and parts, no segment information is required to be disclosed. 5. On January 24, 2025, the Board of Directors of the Company had accorded its approval for execution of Asset Purchase Agreement (the 'Agreement') with Marelli Motherson Auto Suspension Parts Private Limited (“MMAS”), Marelli Europe S.p.A, and Samvardhana Motherson International Limited, for the acquisition of identified assets of MMAS relating to the manufacturing of passive shock absorbers, struts and gas dampers, subject to the satisfaction of customary conditions at an agreed consideration of Rs. 521.39 million. All the conditions specified in the Agreement were duly satisfied, and the Company has completed the acquisition on April 01, 2025. The Company has accounted for the above acquisition as Business Combination under IND AS 103 Business Combinations. The Company carried out a Purchase Price Allocation (PPA) to estimate the fair values at the date of acquisition, and based on the PPA, the excess of fair valuation of the assets acquired in acquisition over the consideration resulted into recognition of capital reserve (in other equity) of Rs. 43.20 million. 6. The Board of Directors has, at its meeting held on June 30, 2025, approved a Composite Scheme of Arrangement (the Scheme) involving the merger of Anchemco India Private Limited (Fellow subsidiary) with Asia Investments Private Limited (Immediate Holding Company) on a going concern basis with effect from the Appointed Date of April 1, 2025; and subsequently, demerger and transfer of Automotive Undertaking of Asia Investments Private Limited as defined in the Scheme to the Company with effect from the Appointed Date of April 1, 2026, subject to the requisite regulatory and other approvals under Regulation 37 of the SEBI (LODR) Regulations and section 230 to 232 read with relevant provisions and applicable rules of the Companies Act, 2013. The Hon’ble National Company Law Tribunal, Mumbai Bench (NCLT) has sanctioned the Scheme vide its Order dated May 11, 2026. The Company is in the process of making the Scheme effective by making the relevant filings with regulatory authorities. 7. The Board of Director of the Company have accorded its approval in the Board meeting dated July 09, 2025 to enter into a Joint Venture Agreement and Share Subscription Agreement with Jinos Co., Ltd., a corporation incorporated under the laws of South Korea (“Jinos”) for subscription of equity shares of Jinhap Automotive India Private Limited (“JAIPL”) now known as Jinhap Gabriel Auto India Private Limited to undertake the business of engineering, designing, developing, manufacturing, import, export, assembly, marketing, sales and distribution of fasteners for both automotive and industrial applications. Pursuant to the terms of the Joint venture agreement and share subscription agreement, the Company has considered JAIPL as a subsdiary of the Company. 8. On October 07, 2025, the Board of Directors of the Company had accorded its approval for execution of Joint Venture Agreement (‘JVA’) between SK Enmove Co., Ltd (SKEN), a corporation incorporated under the laws of the Republic of Korea, and the Company formally executed in October 15, 2025, to enable formation of a Joint Venture Company wherein SKEN and the Company will have shareholding in the ratio of 51:49 respectively, and will undertake the business of engineering, designing, developing, manufacturing, packaging, import, blending, assembly, marketing, sales and distribution and exports of any type of engine oils, e-fluids (electric vehicle fluids), shock absorber oil, industrial lubricants, greases and e-thermal fluids (thermal management) in identified territory. Pursuant to the terms of the Joint venture agreement, the Company has considered SK Enmove Gabriel India Private Limited as a Joint venture of the Company 9. The Government of India notified four labour codes ('New Labour Codes') effective November 21, 2025. The Ministry of Labour & Employment has also issued draft Central Rules and FAQs to help in assessing the financial impact of these changes. Accordingly, incremental obligations aggregating Rs. 133.46 million for the Company has been recognised as an exceptional item on account of employees past services in accordance with Ind AS 19 - 'Employee Benefits' and FAQs provided by the Institute of Chartered Accountants of India. The Company continues to monitor the impact of Central and State Rules and clarifications notified by the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. 10. The Board of Directors in their meeting held on May 13, 2026 has recommmended final dividend of Rs.3.10 per share for the year ended March 31, 2026, subject to approval of the shareholders



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 53,009.00
Capital work-in-progress 3,042.30
Investment property 689.50
Goodwill 0.00
Other intangible assets 7,756.70
Intangible assets under development 5,401.10
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 7,036.80
Trade receivables, non-current 0.00
Loans, non-current 172.30
Other non-current financial assets
1 Other non-current assets 652.10
Total of other non-current financial assets 652.10
Total non-current financial assets 7,861.20
Deferred tax assets (net) 326.10
Other non-current assets
1 Other non-current assets 2,090.60
Total of other non-current assets 2,090.60
Total non-current assets 80,176.50
2 Current assets
Inventories 31,182.20
Current financial asset
Current investments 10,393.60
Trade receivables, current 63,336.40
Cash and cash equivalents 8,009.90
Bank balance other than cash and cash equivalents 8,911.00
Loans, current 52.60
Other current financial assets
Total of other current financial assets 4,626.50
Total current financial assets 95,330.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 4,104.30
Total of other current assets 4,104.30
Total current assets 1,30,616.50
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,10,793.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,436.40
Other equity 1,31,875.00
Total equity attributable to owners of parent 1,33,311.40
Non controlling interest
Total equity 1,33,311.40
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 2,606.40
Total of other non-current financial liabilities 2,606.40
Total non-current financial liabilities 2,606.40
Provisions, non-current 2,465.00
Deferred tax liabilities (net) 1,633.90
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 324.40
Total of other non-current liabilities 324.40
Total non-current liabilities 7,029.70
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7,335.80
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 54,128.00
Total Trade payable 61,463.80
Other current financial liabilities
1 Lease Liabilities 745.00
2 Other current financial liabilities 3,625.00
Total of other current financial liabilities 4,370.00
Total current financial liabilities 65,833.80
Other current liabilities 1,781.30
1 Other current liabilities 1,781.30
Total of other current liabilities 1,781.30
Provisions, current 2,836.80
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 70,451.90
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 77,481.60
Total equity and liabilites 2,10,793.00
Disclosure of notes on assets and liabilities



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 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
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 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
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 Remeasurement of post-employment benefit obligations 0.00 (200.00)
Total Amount of items that will not be reclassified to profit and loss 0.00 (200.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 (50.30)
3 Amount of items that will be reclassified to profit and loss
1 Net gains on cash flow hedges 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 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 0.00 (149.70)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 32,194.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 649.80
Adjustments for decrease (increase) in inventories (3,516.40)
Adjustments for decrease (increase) in trade receivables, current (10,541.80)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 274.80
Adjustments for decrease (increase) in other non-current assets 54.10
Adjustments for other financial assets, non-current 143.50
Adjustments for other financial assets, current (940.60)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 10,146.80
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (539.90)
Adjustments for increase (decrease) in other non-current liabilities 324.40
Adjustments for depreciation and amortisation expense 7,701.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 649.10
Adjustments for provisions, non-current 755.40
Adjustments for other financial liabilities, current 95.40
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 86.00
Adjustments for dividend income 1,450.00
Adjustments for interest income 1,412.20
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (85.70)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (395.00)
Other adjustments to reconcile profit (loss) (248.70)
Other adjustments for non-cash items (72.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,678.60
Net cash flows from (used in) operations 33,873.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 7,135.20
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 26,737.80
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 283.20
Purchase of property, plant and equipment 12,505.60
Proceeds from sales of investment property 0.00
Purchase of investment property 80.70
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 4,031.90
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 2,600.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 16,997.90
Purchase of other long-term assets 21,393.80
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 6,568.70
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 1,450.00
Interest received 1,213.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 46.40
Net cash flows from (used in) investing activities (14,052.40)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 647.90
Dividends paid 649.80
Interest paid 6,966.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (8,264.40)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4,421.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 4,421.00
Cash and cash equivalents cash flow statement at beginning of period 3,588.90
Cash and cash equivalents cash flow statement at end of period 8,009.90





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Price Waterhouse Chartered Accountants LLP Yes 30-11-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Gabriel India Limited Anand Automotive Private limited Fellow Subsidiary Any other transaction Management Service fees paid 8,300.00 Approved by Audit Committee 60.30 27-05-2026 4,311.50 (790.90) (820.00)
2 Gabriel India Limited Anand Automotive Private limited Fellow Subsidiary Any other transaction Payment of Reimbursement of expenses 450.00 Approved by Audit Committee 9.80 27-05-2026 186.20 (22.40) (112.80)
3 Gabriel India Limited Anand Automotive Private limited Fellow Subsidiary Any other transaction Recovery of Reimbursement of Expenses 50.00 Approved by Audit Committee 14.20 0.00 3.80
4 Gabriel India Limited Anand Automotive Private limited Fellow Subsidiary Any other transaction Rent Received 60.00 Approved by Audit Committee 16.50 0.00 0.00
5 Gabriel India Limited Anand Automotive Private limited Fellow Subsidiary Purchase of goods or services 10.00 Approved by Audit Committee 0.00 0.00 0.00
6 Gabriel India Limited Anand Automotive Private limited Fellow Subsidiary Any other transaction Rent Paid 100.00 Approved by Audit Committee 37.60 03-02-2026 75.30 0.00 0.00 Textual Information(1)
7 Gabriel India Limited Ansysco Anand LLP Category IV- Enterprise, over which control is held by individuals or through relative listed in ‘Category III’ above Sale of goods or services 200.00 Approved by Audit Committee 4.70 0.00 0.00
8 Gabriel India Limited Anchemco India Pvt. Ltd Category IV- Enterprise, over which control is held by individuals or through relative listed in ‘Category III’ above Any other transaction Payment of Reimbursement of expenses 10.00 Approved by Audit Committee 0.30 0.00 0.00
9 Gabriel India Limited Anchemco India Pvt. Ltd Category IV- Enterprise, over which control is held by individuals or through relative listed in ‘Category III’ above Any other transaction Rent received Approved by Audit Committee 3.90 27-05-2026 3.90 0.00 0.00 Textual Information(2)
10 Gabriel India Limited Anchemco India Pvt. Ltd Category IV- Enterprise, over which control is held by individuals or through relative listed in ‘Category III’ above Any other transaction Rent Paid Approved by Audit Committee 1.50 0.00 0.00
11 Gabriel India Limited Anchemco India Pvt. Ltd Category IV- Enterprise, over which control is held by individuals or through relative listed in ‘Category III’ above Sale of goods or services 300.00 Approved by Audit Committee 115.90 0.00 42.40
12 Gabriel India Limited Anchemco India Pvt. Ltd Category IV- Enterprise, over which control is held by individuals or through relative listed in ‘Category III’ above Any other transaction Recovery of Reimbursement Exp Approved by Audit Committee 2.80 27-05-2026 2.80 0.00 0.00 Textual Information(3)
13 Gabriel India Limited Anchemco India Pvt. Ltd Category IV- Enterprise, over which control is held by individuals or through relative listed in ‘Category III’ above Purchase of goods or services 450.00 Approved by Audit Committee 18.30 27-05-2026 231.60 0.00 0.00
14 Gabriel India Limited Dana Anand India Pvt Ltd Category V- Other Related Parties Any other transaction Recovery of Reimbursement Exp 50.00 Approved by Audit Committee 0.40 0.00 0.40
15 Gabriel India Limited Dana Anand India Pvt Ltd Category V- Other Related Parties Purchase of goods or services 100.00 Approved by Audit Committee 50.60 (14.10) 6.00
16 Gabriel India Limited Mahle Anand Thermal India Private Ltd Category V- Other Related Parties Any other transaction Reimbursement Expenses 50.00 Approved by Audit Committee 17.40 0.00 0.80
17 Gabriel India Limited Mahle Anand Filter Systems India Private Ltd Category V- Other Related Parties Any other transaction Recovery of Reimbursement of Expenses 20.00 Approved by Audit Committee 13.50 27-05-2026 16.30 0.00 15.00 Textual Information(4)
18 Gabriel India Limited Mahle Anand Filter Systems India Private Ltd Category V- Other Related Parties Any other transaction Payment of Reimbursement of Expenses 20.00 Approved by Audit Committee 3.10 0.00 0.00
19 Gabriel India Limited Mahle Anand Filter Systems India Private Ltd Category V- Other Related Parties Any other transaction Rent Paid Approved by Audit Committee 1.60 03-02-2026 1.60 0.00 0.00
20 Gabriel India Limited Anfilco Ltd Category IV- Enterprise, over which control is held by individuals or through relative listed in ‘Category III’ above Any other transaction Rent Paid 50.00 Approved by Audit Committee 15.10 0.00 (1.70)
21 Gabriel India Limited SNS Foundation Category V- Other Related Parties Any other transaction Donation for CSR Activities 469.50 Approved by Audit Committee 253.50 0.00 0.00
22 Gabriel India Limited SNS Foundation Category V- Other Related Parties Any other transaction Rent Received 20.00 Approved by Audit Committee 2.90 0.00 0.00
23 Gabriel India Limited Sujan Tiger Polo Foundation Category IV- Enterprise, over which control is held by individuals or through relative listed in ‘Category III’ above Purchase of goods or services 200.00 Approved by Audit Committee 125.00 216.90 0.00
24 Gabriel India Limited GRANT THORNTON ADVISORY Category V- Other Related Parties Purchase of goods or services 50.00 Approved by Audit Committee 23.30 0.60 0.00
25 Gabriel India Limited Asia Investments Pvt. Ltd Category I - Holding company Any other transaction Recovery of Reimbursement of Expenses 200.00 Approved by Audit Committee 41.70 27-05-2026 241.70 0.00 0.00
26 Gabriel India Limited Mrs Anjali Singh - Chairperson Category VI - Key Management Personnel (KMP) Remuneration 600.00 Approved by Audit Committee 198.60 0.00 0.00
27 Gabriel India Limited Mrs Anjali Singh - Chairperson Category VI - Key Management Personnel (KMP) Any other transaction Director's Commission* 350.00 Approved by Audit Committee 20.60 0.00 0.00
28 Gabriel India Limited Mrs Anjali Singh - Chairperson Category VI - Key Management Personnel (KMP) Dividend paid 40.00 Approved by Audit Committee 12.20 0.00 0.00
29 Gabriel India Limited Inalfa Gabriel sunroof system Pvt. Ltd. Wholly owned Subsidiary Company Any other transaction Unsecured Loan given 7,400.00 Approved by Audit Committee 3,000.00 4,761.80 0.00 Loan 8.500 12 Unsecured For principle business activities and Expenses. Textual Information(5)
30 Gabriel India Limited Inalfa Gabriel sunroof system Pvt. Ltd. Wholly owned Subsidiary Company Any other transaction Recovery of Reimbursement of Expense 50.00 Approved by Audit Committee 1.60 0.00 0.00 Textual Information(6)
31 Gabriel India Limited Inalfa Gabriel sunroof system Pvt. Ltd. Wholly owned Subsidiary Company Any other transaction Interest on loan received 500.00 Approved by Audit Committee 111.20 232.40 0.00 Textual Information(7)
32 Gabriel India Limited Inalfa Gabriel sunroof system Pvt. Ltd. Wholly owned Subsidiary Company Any other transaction Receipt of principal amount of loan 7,400.00 Approved by Audit Committee 7,761.80 0.00 0.00 Textual Information(8)
33 Gabriel India Limited Inalfa Gabriel sunroof system Pvt. Ltd. Wholly owned Subsidiary Company Dividend received 1,450.00 Approved by Audit Committee 1,450.00 0.00 0.00 Textual Information(9)
34 Gabriel India Limited Inalfa Gabriel sunroof system Pvt. Ltd. Wholly owned Subsidiary Company Any other transaction Management Service fees received 900.00 Approved by Audit Committee 309.60 341.80 138.60 Textual Information(10)
35 Gabriel India Limited Gabriel Europe Engineering Centre(GEEC) Wholly owned Subsidiary Company Purchase of goods or services 1,500.00 Approved by Audit Committee 960.90 332.80 185.30 Textual Information(11)
36 Gabriel India Limited SK Enmove Gabriel India Private Limited Associated Enterprises Any other transaction Investment in equity share capital 1,470.00 Approved by Audit Committee 1.00 03-02-2026 1,470.00 0.00 0.00
37 Gabriel India Limited SK Enmove Gabriel India Private Limited Associated Enterprises Any other transaction Recovery of Reimbursement of Expense 200.00 Approved by Audit Committee 55.40 03-02-2026 58.30 0.00 58.30
38 Gabriel India Limited Grant Thornton Bharat LLP Other related parties Purchase of goods or services 20.50 Approved by Audit Committee 20.50 0.00 0.00
39 Gabriel India Limited Jinhap Gabriel Auto India Private Limited (previously known as Jinhap Automotive India Private Limited) Subsidiary Company Any other transaction Investment in equity share capital 2,680.00 Approved by Audit Committee 2,411.70 0.00 0.00
40 Gabriel India Limited Anevolve Mando E Mobility Pvt Ltd. Fellow Subsidiary Any other transaction Recovery of Reimbursement of Expense Approved by Audit Committee 2.60 0.00 2.60 Textual Information(12)
41 Gabriel India Limited Anevolve Pvt Ltd. Fellow Subsidiary Any other transaction Recovery of Reimbursement of Expense Approved by Audit Committee 1.70 0.00 1.70 Textual Information(13)
42 Gabriel India Limited ANAND CY MYUTEC AUTOMOTIVE Fellow Subsidiary Any other transaction Recovery of Reimbursement of Expense Approved by Audit Committee 12.50 0.00 12.50 Textual Information(14)
43 Gabriel India Limited Anevolve Technologies Pvt. Ltd. Fellow Subsidiary Any other transaction Recovery of Reimbursement of Expense Approved by Audit Committee 1.50 0.00 1.50 Textual Information(15)
44 Gabriel India Limited Ansysco Anand LLP Fellow Subsidiary Purchase of goods or services 250.00 Approved by Audit Committee 0.00 0.00 0.00
45 Gabriel India Limited Mahle Anand Thermal India Private Ltd Category V- Other Related Parties Purchase of goods or services Approved by Audit Committee 0.00 (1.30) (1.40)
Total value of transaction during the reporting period 23,520.60



Text Block

Textual Information(1) Out of 3.76 MINR, 0.30 MINR was ratified by Audit Committee on February 3, 2026 and remaining 3.46 MINR is ratified by Audit Committee on May 27, 2026
Textual Information(2) Out of 0.39 MINR 0.23 MINR was ratified by Audit Committee on February 3, 2026 and remaining 0.16 MINR is ratified by Audit Committee on May 27, 2026
Textual Information(3) Out of 0.28 MINR, 0.18 MINR was ratified by Audit Committee on February 3, 2026 and remaining 0.10 MINR is ratified by Audit Committee on May 27, 2026
Textual Information(4) Out of 1.35 MINR, 0.30 MINR was ratified by Audit Committee on February 3, 2026 and remaining 1.05 MINR is ratified by Audit Committee on May 27, 2026
Textual Information(5) Since Inalfa Gabriel sunroof system Pvt. Ltd. is a wholly owned subsidiary of the Company, the Audit Committee approval not required
Textual Information(6) Since Inalfa Gabriel sunroof system Pvt. Ltd. is a wholly owned subsidiary of the Company, the Audit Committee approval not required
Textual Information(7) Since Inalfa Gabriel sunroof system Pvt. Ltd. is a wholly owned subsidiary of the Company, the Audit Committee approval not required
Textual Information(8) Since Inalfa Gabriel sunroof system Pvt. Ltd. is a wholly owned subsidiary of the Company, the Audit Committee approval not required
Textual Information(9) Since Inalfa Gabriel sunroof system Pvt. Ltd. is a wholly owned subsidiary of the Company, the Audit Committee approval not required
Textual Information(10) Since Inalfa Gabriel sunroof system Pvt. Ltd. is a wholly owned subsidiary of the Company, the Audit Committee approval not required
Textual Information(11) Since Inalfa Gabriel sunroof system Pvt. Ltd. is a wholly owned subsidiary of the Company, the Audit Committee approval not required
Textual Information(12) The same has been utilised from the Ad - hoc limit approved by Audit Committee being unforeseen transaction
Textual Information(13) The same has been utilised from the Ad - hoc limit approved by Audit Committee being unforeseen transaction
Textual Information(14) The same has been utilised from the Ad - hoc limit approved by Audit Committee being unforeseen transaction
Textual Information(15) The same has been utilised from the Ad - hoc limit approved by Audit Committee being unforeseen transaction