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 22-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-09-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 22-10-2026   15:30:00
End date and time of board meeting 22-10-2026   16:35:00
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 01-07-2026 01-01-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,63,318.00 7,86,568.30
Other income 4,390.10 10,086.50
Total income 2,67,708.10 7,96,654.80
2 Expenses
(a) Cost of materials consumed 1,38,054.50 4,02,716.20
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,261.10) (5,157.00)
(d) Employee benefit expense 26,554.30 86,596.50
(e) Finance costs 396.40 2,331.80
(f) Depreciation, depletion and amortisation expense 9,293.80 28,435.20
(f) Other Expenses
1 Other expenses 63,577.60 1,85,859.80
Total other expenses 63,577.60 1,85,859.80
Total expenses 2,35,615.50 7,00,782.50
3 Total profit before exceptional items and tax 32,092.60 95,872.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 32,092.60 95,872.30
6 Tax expense
7 Current tax 7,294.80 23,176.50
8 Deferred tax 595.90 446.80
9 Total tax expenses 7,890.70 23,623.30
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 24,201.90 72,249.00
12 Profit (loss) from discontinued operations before tax 102.50 349.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 102.50 349.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 64.20 268.70
16 Total profit (loss) for period 24,368.60 72,866.70
17 Other comprehensive income net of taxes 2,510.30 9,038.60
18 Total Comprehensive Income for the period 26,878.90 81,905.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 24,368.60 72,866.70
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 26,878.90 81,905.30
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 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 6.4 19.12
Diluted earnings (loss) per share from continuing operations 6.4 19.12
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.03 0.09
Diluted earnings (loss) per share from discontinued operations 0.03 0.09
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.43 19.21
Diluted earnings (loss) per share from continuing and discontinued operations 6.43 19.21
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 10 August, 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 10 August, 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 nine months ended 30 September, 2026 are related to interest income. Brief details of the discontinuing operations are as given under. Quarter Ended Nine months ended Year ended Particulars 30 Sep 2026 30 June 2026 30 Sep 2025 30 Sep 2026 30 Sep 2025 31 Dec 2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I.Total Income 10.25 11.58 11.03 34.90 24.20 52.02 II.Total expenses 0 0 0 0 0 0 III.Profit before tax I-II 10.25 11.58 11.03 34.90 24.20 52.02 IV.Tax expense 0 0 3.31 0 7.26 0 V.Profit after tax from discontinued operations 10.25 11.58 7.72 34.90 16.94 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 22 October, 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 19 February, 2026 recommended final dividend of INR 7 per equity share of INR 10 each fully paid up for financial year ending 31 December, 2025 which was paid during quarter ended 30 June, 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 INR 132.17 million in the Consolidated Statement of Profit and Loss for the quarter and year ended 31 December 2025. 7. Pursuant to the approval granted by the Board of Directors at its meeting held on 23 April 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


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 01-07-2026 01-01-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 1,85,214.20 5,21,965.70
2 Europe 78,128.00 2,64,654.80
Total Segment Revenue 2,63,342.20 7,86,620.50
Less: Inter segment revenue 24.20 52.20
Revenue from operations 2,63,318.00 7,86,568.30
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 23,447.20 68,407.80
2 Europe 9,208.50 30,414.00
Total Profit before tax 32,655.70 98,821.80
i. Finance cost 396.40 2,331.80
ii. Other Unallocable Expenditure net off Unallocable income 102.50 349.00
Profit before tax 32,156.80 96,141.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 6,92,269.60 6,92,269.60
2 Europe 4,43,421.70 4,43,421.70
Total Segment Asset 11,35,691.30 11,35,691.30
Un-allocable Assets 0.00 0.00
Net Segment Asset 11,35,691.30 11,35,691.30
4 Segment Liabilities
Segment Liabilities
1 India 1,61,932.90 1,61,932.90
2 Europe 1,72,491.50 1,72,491.50
Total Segment Liabilities 3,34,424.40 3,34,424.40
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,34,424.40 3,34,424.40
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 01-07-2026 01-01-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 129.70 398.80
Total Amount of items that will not be reclassified to profit and loss 129.70 398.80
2 Income tax relating to items that will not be reclassified to profit or loss 32.40 99.70
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 2,413.00 8,739.50
Total Amount of items that will be reclassified to profit and loss 2,413.00 8,739.50
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2,510.30 9,038.60