Integrated Filing — IndAS

General information about company
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	Auto components and parts
Start date and time of board meeting	20-May-2025   16:37:00
End date and time of board meeting	20-May-2025   18:45:00
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-29
Indicate Company website link for updated RPT policy of the Company	https://www.anandgroupindia.com/wp-content/uploads/2025/02/Related-Party-Transactions-Policy.pdf
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

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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	9308730000	36432900000
	Other income	66910000	299120000
	Total income	9375640000	36732020000
2	Expenses
(a)	Cost of materials consumed	6991350000	27075700000
(b)	Purchases of stock-in-trade	108000000	407210000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-163640000	-251840000
(d)	Employee benefit expense	584930000	2316100000
(e)	Finance costs	11360000	40790000
(f)	Depreciation, depletion and amortisation expense	164910000	632580000
(f)	Other Expenses
1	Other Expenses	930600000	3664250000
	Total other expenses	930600000	3664250000
	Total expenses	8627510000	33884790000
3	Total profit before exceptional items and tax	748130000	2847230000
4	Exceptional items	0	0
5	Total profit before tax	748130000	2847230000
6	Tax expense
7	Current tax	191230000	748050000
8	Deferred tax	16440000	-19490000
9	Total tax expenses	207670000	728560000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	540460000	2118670000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	540460000	2118670000
17	Other comprehensive income net of taxes	-17330000	-27190000
18	Total Comprehensive Income for the period	523130000	2091480000
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	143640000	143640000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		11423850000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.76	14.75
	Diluted earnings (loss) per share from continuing operations	3.76	14.75
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	3.76	14.75
	Diluted earnings (loss) per share from continuing and discontinued operations	3.76	14.75
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. These financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34, prescribed under Section 133 of the Companies Act, 2013, and other accounting principles. n n2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on May 20, 2025. n n3. The Board of Directors of the Company had accorded its approval for execution of joint venture agreement the 'Agreement' between Inalfa Roof Systems B.V. of the Netherlands Inalfa and the Company, pursuant to which the shareholding of Inalfa and the Company in Inalfa Gabriel Sunroof Systems Private Limited would be in the ratio of 51:49 in accordance with the terms contained therein. The execution of the agreement was subjected to certain pre-requisite approvals from Ministry of Heavy Industries, Government of India the Authorities for which an application was made by Inalfa. The Authorities vide communication dated August 14, 2024 had rejected the application made by Inalfa. The Company is currently evaluating the same and will provide updates to the stock exchange in the due course. n n4. The Board of Directors at the meeting held on May 20, 2025 has recommended final dividend of Rs. 2.95 per share for the year ended March 31, 2025 , subject to approval of shareholders. n n5. 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. n n6. On January 24, 2025, the Board of Directors of the Company had accorded its approval for execution of Asset Purchase Agreement the Agreement with Marelli Motherson Auto Suspension Parts Private Limited MMAS, Marelli Europe S.p.A, and Samvardhana Motherson International Limited, for the acquisition of identified assets of MMAS relating to the manufacturing of passive shock absorbers, struts and gas dampers, subject to the satisfaction of customary conditions. All the conditions specified in the Agreement were duly satisfied, and the company has completed the acquisition on April 1, 2025.

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	4599270000
	Capital work-in-progress	416640000
	Investment property	61630000
	Goodwill	0
	Other intangible assets	133520000
	Intangible assets under development	326760000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	310690000
	Trade receivables, non-current	0
	Loans, non-current	20040000
	Other non-current financial assets	79560000
	Total non-current financial assets	410290000
	Deferred tax assets (net)	0
	Other non-current assets	231030000
	Total non-current assets	6179140000
2	Current assets
	Inventories	2766580000
	Current financial asset
	Current investments	368830000
	Trade receivables, current	5273810000
	Cash and cash equivalents	358890000
	Bank balance other than cash and cash equivalents	15940000
	Loans, current	658810000
	Other current financial assets	1800230000
	Total current financial assets	8476510000
	Current tax assets (net)	0
	Other current assets	437910000
	Total current assets	11681000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	17860140000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	143640000
	Other equity	11423850000
	Total equity attributable to owners of parent	11567490000
	Non controlling interest
	Total equity	11567490000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	73540000
	Total non-current financial liabilities	73540000
	Provisions, non-current	170960000
	Deferred tax liabilities (net)	105600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	350100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	709040000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4411340000
	Total Trade payable	5120380000
	Other current financial liabilities	379180000
	Total current financial liabilities	5499560000
	Other current liabilities	236380000
	Provisions, current	198770000
	Current tax liabilities (Net)	7840000
	Deferred government grants, Current	0
	Total current liabilities	5942550000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	6292650000
	Total equity and liabilites	17860140000
	Disclosure of notes on assets and liabilities

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	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
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

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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
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	-21390000	-33030000
	Total Amount of items that will not be reclassified to profit and loss	-21390000	-33030000
2	Income tax relating to items that will not be reclassified to profit or loss	-5220000	-8150000
3	Amount of items that will be reclassified to profit and loss
1	Net gains on cash flow hedges	-1550000	-3090000
	Total Amount of items that will be reclassified to profit and loss	-1550000	-3090000
4	Income tax relating to items that will be reclassified to profit or loss	-390000	-780000
5	Total Other comprehensive income	-17330000	-27190000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2847230000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			40790000
	Adjustments for decrease (increase) in inventories			-409280000
	Adjustments for decrease (increase) in trade receivables, current			-755930000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-174470000
	Adjustments for decrease (increase) in other non-current assets			30680000
	Adjustments for other financial assets, non-current			19350000
	Adjustments for other financial assets, current			-77520000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			213790000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			53350000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			632580000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-29910000
	Adjustments for provisions, non-current			35360000
	Adjustments for other financial liabilities, current			-20460000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			13920000
	Adjustments for dividend income			0
	Adjustments for interest income			188530000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-240000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-30490000
	Other adjustments to reconcile profit (loss)			-5370000
	Other adjustments for non-cash items			11410000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-640970000
	Net cash flows from (used in) operations			2206260000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			741620000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1464640000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			6670000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			46400000
	Purchase of property, plant and equipment			1145700000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			181750000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			1681120000
	Purchase of other long-term assets			1289190000
	Cash advances and loans made to other parties			563400000
	Cash receipts from repayment of advances and loans made to other parties			234340000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			213550000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5370000
	Net cash flows from (used in) investing activities	-1005930000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			15790000
	Dividends paid			609840000
	Interest paid			40780000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-666410000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-207700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-207700000
	Cash and cash equivalents cash flow statement at beginning of period			566590000
	Cash and cash equivalents cash flow statement at end of period			358890000