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-Jan-2025
Date of end of financial year	31-Dec-2025
Date of board meeting when results were approved	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	26-Mar-2025
Description of presentation currency	INR (in Actuals)
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	Geographical
Description of single segment
Start date and time of board meeting	29-Apr-2025   16:30:00
End date and time of board meeting	29-Apr-2025   17:45:00
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
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	22726280000
	Other income	361350000
	Total income	23087630000
2	Expenses
(a)	Cost of materials consumed	11479590000
(b)	Purchases of stock-in-trade	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	258470000
(d)	Employee benefit expense	2595760000
(e)	Finance costs	126330000
(f)	Depreciation, depletion and amortisation expense	864450000
(f)	Other Expenses
1	Other expenses	5037690000	5037690000
	Total other expenses	5037690000
	Total expenses	20362290000
3	Total profit before exceptional items and tax	2725340000
4	Exceptional items	0
5	Total profit before tax	2725340000
6	Tax expense
7	Current tax	646200000
8	Deferred tax	24050000
9	Total tax expenses	670250000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0
11	Net Profit Loss for the period from continuing operations	2055090000
12	Profit (loss) from discontinued operations before tax	5730000
13	Tax expense of discontinued operations	1720000
14	Net profit (loss) from discontinued operation after tax	4010000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	4860000
16	Total profit (loss) for period	2063960000
17	Other comprehensive income net of taxes	588700000
18	Total Comprehensive Income for the period	2652660000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2063960000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2652660000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0
21	Details of equity share capital
	Paid-up equity share capital	3793620000
	Face value of equity share capital	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	5.43
	Diluted earnings (loss) per share from continuing operations	5.43
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.01
	Diluted earnings (loss) per share from discontinued operations	0.01
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	5.44
	Diluted earnings (loss) per share from continuing and discontinued operations	5.44
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		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. n2. The Board of Directors of the Company at its meeting held on August 10 2023 approved the transaction of sale of 100 percent stake held by CFG in its subsidiaries in Germany namely Jeco Jellinghaus GmbH JECO Gesenkschmiede Schneider GmbH GSA Falkenroth Umformtechnik GmbH FUG and Schoneweiss and Co GmbH SCG to Mutares SE and Co KgaA the Buyer the Transaction. nThereafter 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 ended 31st March 2025 are related to interest income. nBrief details of the discontinuing operations are as given under: n Quarter Ended Year Ended nParticulars 31 March 2025 31 December 2024 31 March 2024 31 December 2024 nUnaudited refer note 7 unaudited audited nI.Total Income 5.73 49.68 7.67 72.08 nII.Total expenses 0 minus 4.54 0 0 nIII.Profit Loss before ntax I II 5.73 54.22 4.06 72.08 nIV.Loss on fair valuation nof assets and liabilities nof disposal group 0 0 0 0 nV.Tax expense 1.72 Minus 5.36 1.26 0 nVI.Profit loss from ndiscontinued operations 4.01 59.58 2.80 72.08 nIII+IV+V minus VI n3. 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 April 29 2025. 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. n4. 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. n5. CIE Aluminium Castings India Limited CACIL formerly known as Aurangabad Electricals Limited the company’s subsidiary is eligible for Government Grant income under Maharashtra Government Package Scheme of Incentives PSI 2013. This incentive is in the form of refund from the Government of Maharashtra on actual VAT SGST paid by the company from the period February 01 2016 to January 31 2023 7 years with a maximum limit of Rs.2674 Million. nDuring the previous year CACIL has received a period enhancement for this subsidy upto January 31 2025 and a maximum value enhancement upto Rs.3112 Million. As a result of this extension additional grant income of Rs.220 Million which pertains to the period upto December 31 2023 has been recognised in the Profit and Loss Account during the quarter ended March 31 2024 and the year ended December 31 2024. n6. The Board of Directors of the Holding Company at their meeting held on February 20 2025 recommended final dividend of Rs.7 per equity share of Rs.10 each fully paid up for the financial year December 31 2024. n7.The figures for the quarter ended 31 December 2024 is derived balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the financial year respectively and effect of discontinued operations as per note 2 above. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025
Date of end of reporting period		31-Mar-2025
Whether accounts are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	India	14662560000	14662560000
2	Europe	8068480000	8068480000
	Total Segment Revenue	22731040000
	Less: Inter segment revenue	4760000	4760000
	Revenue from operations	22726280000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India	2095200000	2095200000
2	Europe	767060000	767060000
	Total Profit before tax	2862260000
	i. Finance cost	126330000	126330000
	ii. Other Unallocable Expenditure net off Unallocable income	5730000	5730000
	Profit before tax	2730200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India	63529220000	63529220000
2	Europe	34510680000	34510680000
	Total Segment Asset	98039900000	98039900000
	Un-allocable Assets	0	0
	Net Segment Asset	98039900000	98039900000
4	Segment Liabilities
	Segment Liabilities
1	India	14953980000	14953980000
2	Europe	14665380000	14665380000
	Total Segment Liabilities	29619360000	29619360000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	29619360000	29619360000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

1. The Chief Operating Decision Maker (CODM) reviews the group’s internal financial information for the purpose of evaluating performance and assignment of the resources. While evaluating performance and basis the current market dynamics, the CODM is evaluating Bill Forge Mexico, S.A de C.V (‘Bill forge Mexico’) as part of Europe with effect from 1st January,2025. Hence, the segment information for the previous reporting periods has been adjusted accordingly to reflect the revised segment structure, to ensure comparability with the current period. This change in reporting segments has no impact on the overall consolidated financial results of the Company as reported previously.

Other Comprehensive Income
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or 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	2480000	2480000
	Total Amount of items that will not be reclassified to profit and loss	2480000
2	Income tax relating to items that will not be reclassified to profit or loss	620000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	586840000	586840000
	Total Amount of items that will be reclassified to profit and loss	586840000
4	Income tax relating to items that will be reclassified to profit or loss	0
5	Total Other comprehensive income	588700000