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 22-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-06-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Geographical
Description of single segment
Start date and time of board meeting 22-07-2026   16:00:00
End date and time of board meeting 22-07-2026   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 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 01-04-2026 01-01-2026
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 Consolidated Consolidated
1 Income
Revenue from operations 2,62,055.10 5,23,250.30
Other income 2,864.70 5,696.40
Total income 2,64,919.80 5,28,946.70
2 Expenses
(a) Cost of materials consumed 1,36,322.70 2,64,661.70
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,863.30) (2,895.90)
(d) Employee benefit expense 31,345.00 60,042.20
(e) Finance costs 1,017.30 1,935.40
(f) Depreciation, depletion and amortisation expense 9,707.60 19,141.40
(f) Other Expenses
1 Other Expenses 62,284.70 1,22,282.20
Total other expenses 62,284.70 1,22,282.20
Total expenses 2,33,814.00 4,65,167.00
3 Total profit before exceptional items and tax 31,105.80 63,779.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 31,105.80 63,779.70
6 Tax expense
7 Current tax 7,961.40 15,881.70
8 Deferred tax (205.70) (149.10)
9 Total tax expenses 7,755.70 15,732.60
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 23,350.10 48,047.10
12 Profit (loss) from discontinued operations before tax 115.80 246.50
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 115.80 246.50
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 95.60 204.50
16 Total profit (loss) for period 23,561.50 48,498.10
17 Other comprehensive income net of taxes 283.50 6,528.30
18 Total Comprehensive Income for the period 23,845.00 55,026.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 23,561.50 48,498.10
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 283.50 6,528.30
Total comprehensive income for the period attributable to owners of parent non-controlling interests 23,845.00 55,026.40
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 6.18 12.72
Diluted earnings (loss) per share from continuing operations 6.18 12.72
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.03 0.06
Diluted earnings (loss) per share from discontinued operations 0.03 0.06
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.21 12.78
Diluted earnings (loss) per share from continuing and discontinued operations 6.21 12.78
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) 1. The statement of consolidated financial results 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 Board of Directors of the Company at its meeting held on August 10, 2023, approved the transaction of sale of 100% stake held by CFG in its subsidiaries in Germany namely Jeco Jellinghaus GmbH JECO, Gesenkschmiede Schneider GmbH GSA, Falkenroth Umformtechnik GmbH FUG and Schoneweiss & Co. GmbH SCG to Mutares SE & Co KgaA the Buyer the Transaction. Thereafter, CFG as seller of JECO, GSA, FUG and SCG and the Buyer entered into binding agreements to give effect to the Transaction on August 10, 2023. As per this agreement, under the relevant accounting standards effective 1st July, 2023, JECO, GSA, FUG and SCG results are not included in the consolidated results. The amounts under discontinued operation for the quarter and half year ended June 30, 2026 are related to interest income. Brief details of the discontinuing operations are as given under. Rs in Million Quarter Ended Half Year ended Year ended Particulars 30 June 2026 31 March 2026 30 June 2025 30 June 2026 30 June 2025 31 December 2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I.Total Income 11.58 13.07 7.44 24.65 13.17 52.02 II.Total expenses - - - - - - III.Profit before tax I-II 11.58 13.07 7.44 24.65 13.17 52.02 IV.Tax expense - - 2.23 - 3.95 - V.Profit after tax from discontinued operations 11.58 13.07 5.21 24.65 9.22 52.02 III-IV 3. 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 July 22, 2026. The results are subjected to the Limited Review by the auditors of the Company in terms of Regulation 33 of The Securities Exchange Board of India Listing obligations and Disclosure Requirements Regulations 2015 LODR, as amended. 4. The subsidiaries and associate companies forming part of consolidated financial results of CIE Automotive India Limited are listed in Annexure A annexed herewith the statement. 5. The Board of Directors of the Holding Company at their meeting held on February 19, 2026 recommended final dividend of INR 7 per equity share of INR 10 each fully paid up for financial year ending December 31, 2025 which has been paid during the quarter ended June 30, 2026. 6. On 21 November 2025, the Government of India notified four Labour Codes consolidating 29 existing labour laws. The Indian entities in the Group have assessed and disclosed the incremental impact of these changes on the basis of the best information available. Accordingly, the Group had recorded an incremental net impact on gratuity and long-term compensated absences of Rs.132.17 million in the Consolidated Statement of Profit and Loss for the quarter and year ended December 31, 2025. 7. Pursuant to the approval granted by the Board of Directors at its meeting held on April 23, 2026, the Holding Company has filed a Scheme of Amalgamation with the Hon’ble National Company Law Tribunal NCLT for the merger of CIE Aluminium Casting India Limited, a wholly owned subsidiary of the Holding Company, with and into the Holding Company. The proposed amalgamation is subject to the receipt of requisite approvals from the NCLT and other regulatory authorities, as may be applicable, under the Companies Act, 2013 and other applicable laws.



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 01-01-2026
Date of end of reporting period 30-06-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3,06,640.50
Capital work-in-progress 16,730.70
Investment property 10,401.00
Goodwill 3,06,778.50
Other intangible assets 1,870.30
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 5,429.20
Non-current financial assets
Non-current investments 188.00
Trade receivables, non-current 0.00
Loans, non-current 72,516.60
Other non-current financial assets
1 Other non-current financial assets 6,259.60
Total of other non-current financial assets 6,259.60
Total non-current financial assets 78,964.20
Deferred tax assets (net) 2,285.40
Other non-current assets
1 Income Tax Assets (net) 2,693.40
2 Other non-current assets 7,948.70
Total of other non-current assets 10,642.10
Total non-current assets 7,39,741.90
2 Current assets
Inventories 1,21,667.30
Current financial asset
Current investments 71,449.80
Trade receivables, current 1,34,142.20
Cash and cash equivalents 18,967.20
Bank balance other than cash and cash equivalents 4,125.50
Loans, current 13,951.60
Other current financial assets
Total of other current financial assets 8,633.30
Total current financial assets 2,51,269.60
Current tax assets (net) 1,028.60
Other current assets
1 Other current assets 17,559.00
Total of other current assets 17,559.00
Total current assets 3,91,524.50
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 11,31,266.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 37,936.20
Other equity 7,36,449.10
Total equity attributable to owners of parent 7,74,385.30
Non controlling interest 0.00
Total equity 7,74,385.30
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 15,805.30
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 2,151.30
Total of other non-current financial liabilities 2,151.30
Total non-current financial liabilities 17,956.60
Provisions, non-current 8,294.60
Deferred tax liabilities (net) 33,725.20
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 13,959.60
Total of other non-current liabilities 13,959.60
Total non-current liabilities 73,936.00
Current liabilities
Current financial liabilities
Borrowings, current 31,657.80
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 24,297.20
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,75,949.40
Total Trade payable 2,00,246.60
Other current financial liabilities
1 Lease liabilities 1,724.40
2 Other current financial liabilities 4,234.10
Total of other current financial liabilities 5,958.50
Total current financial liabilities 2,37,862.90
Other current liabilities 38,332.30
1 Current Tax Liabilities (net) 7,360.10
2 Other current liabilities 30,972.20
Total of other current liabilities 38,332.30
Provisions, current 6,749.90
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2,82,945.10
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 3,56,881.10
Total equity and liabilites 11,31,266.40
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 01-04-2026 01-01-2026
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 1,70,398.30 3,36,751.50
2 Europe 91,673.60 1,86,526.80
Total Segment Revenue 2,62,071.90 5,23,278.30
Less: Inter segment revenue 16.80 28.00
Revenue from operations 2,62,055.10 5,23,250.30
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 21,944.60 44,960.60
2 Europe 10,389.90 21,205.50
Total Profit before tax 32,334.50 66,166.10
i. Finance cost 1,017.30 1,935.40
ii. Other Unallocable Expenditure net off Unallocable income 115.80 246.50
Profit before tax 31,201.40 63,984.20
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 6,82,500.90 6,82,500.90
2 Europe 4,48,765.50 4,48,765.50
Total Segment Asset 11,31,266.40 11,31,266.40
Un-allocable Assets 0.00 0.00
Net Segment Asset 11,31,266.40 11,31,266.40
4 Segment Liabilities
Segment Liabilities
1 India 1,69,661.10 1,69,661.10
2 Europe 1,87,220.00 1,87,220.00
Total Segment Liabilities 3,56,881.10 3,56,881.10
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,56,881.10 3,56,881.10
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 01-04-2026 01-01-2026
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 Consolidated Consolidated
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 134.60 269.10
Total Amount of items that will not be reclassified to profit and loss 134.60 269.10
2 Income tax relating to items that will not be reclassified to profit or loss 33.70 67.30
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 182.60 6,326.50
Total Amount of items that will be reclassified to profit and loss 182.60 6,326.50
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 283.50 6,528.30



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026
B Date of end of reporting period 30-06-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 63,779.70
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,935.40
Adjustments for decrease (increase) in inventories (7,562.60)
Adjustments for decrease (increase) in trade receivables, current (73,223.50)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (5,743.60)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 36.10
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 16,020.40
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,284.50
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 19,141.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 774.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (484.60)
Adjustments for dividend income 0.00
Adjustments for interest income 1,405.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (2,690.60)
Adjustments for undistributed profits of associates (204.50)
Other adjustments for which cash effects are investing or financing cash flow (1,450.10)
Other adjustments to reconcile profit (loss) (39.10)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships (204.50)
Total adjustments for reconcile profit (loss) (52,407.30)
Net cash flows from (used in) operations 11,372.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 13,251.20
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,878.80)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 1,878.70
Cash flows used in obtaining control of subsidiaries or other businesses 277.20
Other cash receipts from sales of equity or debt instruments of other entities 71,846.70
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 348.40
Purchase of property, plant and equipment 24,466.10
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
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 4,095.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 35,132.30
Cash receipts from repayment of advances and loans made to other parties 0.00
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 0.00
Interest received 1,651.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,661.00)
Net cash flows from (used in) investing activities 18,283.70
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 11,967.80
Repayments of borrowings 3,129.90
Payments of lease liabilities 1,162.10
Dividends paid 26,555.40
Interest paid 1,848.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (20,728.30)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,323.40)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 242.00
Net increase (decrease) in cash and cash equivalents (4,081.40)
Cash and cash equivalents cash flow statement at beginning of period 23,048.60
Cash and cash equivalents cash flow statement at end of period 18,967.20