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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
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 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
Segment Reporting Single segment
Description of single segment Auto Components & Equipments
Start date and time of board meeting 05-08-2026   19:30:00
End date and time of board meeting 05-08-2026   20:30:00
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 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 1,54,475.30 1,54,475.30
Other income 865.90 865.90
Total income 1,55,341.20 1,55,341.20
2 Expenses
(a) Cost of materials consumed 1,02,785.50 1,02,785.50
(b) Purchases of stock-in-trade 1,999.70 1,999.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,289.50) (3,289.50)
(d) Employee benefit expense 9,644.20 9,644.20
(e) Finance costs 837.70 837.70
(f) Depreciation, depletion and amortisation expense 2,775.90 2,775.90
(f) Other Expenses
1 Other Expenses 18,647.60 18,647.60
Total other expenses 18,647.60 18,647.60
Total expenses 1,33,401.10 1,33,401.10
3 Total profit before exceptional items and tax 21,940.10 21,940.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 21,940.10 21,940.10
6 Tax expense
7 Current tax 5,698.90 5,698.90
8 Deferred tax (282.40) (282.40)
9 Total tax expenses 5,416.50 5,416.50
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 16,523.60 16,523.60
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 16,523.60 16,523.60
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 16,523.60 16,523.60
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 16,504.00 16,504.00
Total profit or loss, attributable to non-controlling interests 19.60 19.60
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 4.09 4.09
Diluted earnings (loss) per share from continuing operations 4.09 4.09
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 4.09 4.09
Diluted earnings (loss) per share from continuing and discontinued operations 4.09 4.09
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 Unaudited Consolidated Financial Results: 1. The Unaudited Consolidated Financial Results 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 Unaudited Consolidated Financial Results for the quarter the ended 30 June 2026 (“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 Consolidated Financial Results of the Parent Company and its subisidiaries (together referred to as the Group) for the quarter ended 30 June 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 4 August 2026 and 5 August 2026, respectively and have been reviewed by the statutory auditors of the Parent Company. The audited financial information of the subsidiary, TAIPL, for the period ended 30 June 2025 was audited by previous auditors who had expressed an unqualified audit opinion. 4. The results of the quarter ended 31 March 2026 are balancing figures between audited results in respect of full financial year and published year to date results up to third quarter ended 31 December 2025 which has been subject to limited review by auditors. 5. The Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 of Tenneco Clean Air India Limited (the 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. 6. 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. 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 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 Rs. 271.68 million and has been recognised in the consolidated financial results of the group for the year ended on 31 March 2026. 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 01-04-2026 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 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 01-04-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00