| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 21-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 16-07-2026 |
| 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 | Auto components and Parts |
| Start date and time of board meeting | 21-07-2026 16:00:00 |
| End date and time of board meeting | 21-07-2026 17:00:00 |
| 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 |
| The Company does not have any outstanding defaults on loans or debt securities for the reporting period | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,27,424.70 | 1,27,424.70 | |
| Other income | 1,867.90 | 1,867.90 | |
| Total income | 1,29,292.60 | 1,29,292.60 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 94,872.50 | 94,872.50 |
| (b) | Purchases of stock-in-trade | 1,153.00 | 1,153.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (50.80) | (50.80) |
| (d) | Employee benefit expense | 7,483.00 | 7,483.00 |
| (e) | Finance costs | 291.40 | 291.40 |
| (f) | Depreciation, depletion and amortisation expense | 2,314.10 | 2,314.10 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 13,247.00 | 13,247.00 |
| Total other expenses | 13,247.00 | 13,247.00 | |
| Total expenses | 1,19,310.20 | 1,19,310.20 | |
| 3 | Total profit before exceptional items and tax | 9,982.40 | 9,982.40 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 9,982.40 | 9,982.40 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,266.90 | 2,266.90 |
| 8 | Deferred tax | 118.70 | 118.70 |
| 9 | Total tax expenses | 2,385.60 | 2,385.60 |
| 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 | 7,596.80 | 7,596.80 |
| 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 | 7,596.80 | 7,596.80 |
| 17 | Other comprehensive income net of taxes | (37.40) | (37.40) |
| 18 | Total Comprehensive Income for the period | 7,559.40 | 7,559.40 |
| 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 | 1,772.30 | 1,772.30 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 4.29 | 4.29 | |
| Diluted earnings (loss) per share from continuing operations | 4.29 | 4.29 | |
| 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 | 4.29 | 4.29 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.29 | 4.29 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The Board of Directors, at its meeting held on June 30, 2025, approved a Composite Scheme of Arrangement (the Scheme) involving the merger of Anchemco India Private Limited (a fellow subsidiary) with Asia Investments Private Limited (the immediate Holding Company) on a going concern basis with effect from the Appointed Date of April 1, 2025, and the subsequent demerger and transfer of the Automotive Undertaking (as defined in the Scheme) of Asia Investments Private Limited to the company with effect from the Appointed Date of April 1, 2026. The Scheme has been approved by the National Company Law Tribunal (NCLT) vide its order dated May 11, 2026. Accordingly, during the quarter ended June 30, 2026, the Company has given effect to the Scheme using the pooling of interest method, applied retrospectively for all periods and year ended March 31, 2026, presented in the standalone financial results, as prescribed under Ind AS 103 – Business Combinations, and the figures for the previous periods have been restated accordingly. The restated results for the quarter ended June 30, 2025 and the quarter ended March 31, 2026 , have, to the extent of the Automotive Undertaking included therein, neither been subjected to limited review and such figures have been furnished by the management of the Company, which has exercised necessary due diligence to ensure that these financial results present a true and fair view of the Company's affairs. Impact of restatement on earning per share (EPS) for comparative period/year: Particulars Quarter ended Year ended Earnings per share 31.03.2026 30.06.2025 31.03.2026 - Before accounting for Scheme 4.26 3.88 14.75 - After accounting for Scheme 3.73 3.36 14.59 2. 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. 3. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on July 21, 2026. 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. Exceptional item relates to the obligations for the employees past service created pursuant to the implementation of the four labour codes with effect from November 21, 2025. 6. The Board of Directors, at its meeting held on July 21, 2026 have approved: a) Investment by purchasing 48,134,427 equity shares of HL Mando Anand India Private Limited (formerly Known as Mando Automotive India Private Limited), representing 28.99% of the share capital, from Asia Investments Private Limited (Promoter and holding company of the Company), for a composite consideration of Rs.22,310 million (Rs. 3,500 million in cash in cash, and balance consideration by way of preferential issuance of equity shares of the Company). This transaction shall be subject to the approval of the shareholders of the Company and such Regulatory/ Statutory approvals, as may be required. b) Investment by purchasing 37,844,999 equity shares of HL Klemove India Private Limited (Target Company), aggregating to an amount equal to the INR equivalent of USD 98.44 million which will result in the Company holding 30% minus one (1) of the total paid-up share capital of Target Company. Further they have approved execution of all the relevant contractual agreements between HL Klemove Corporation (parent of Target Company), Target Company and Company. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| 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 | Textual Information(2) | ||||||
| Textual Information(2) | 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. |
|---|
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| 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 | Remeasurement of post-employment benefit obligations | (50.00) | (50.00) |
| Total Amount of items that will not be reclassified to profit and loss | (50.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (12.60) | (12.60) |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (37.40) | (37.40) |