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	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	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

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	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	10731530000	40633810000
	Other income	53720000	259600000
	Total income	10785250000	40893410000
2	Expenses
(a)	Cost of materials consumed	7863990000	29913390000
(b)	Purchases of stock-in-trade	108000000	407210000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-47170000	-211120000
(d)	Employee benefit expense	630100000	2528500000
(e)	Finance costs	29780000	101790000
(f)	Depreciation, depletion and amortisation expense	237380000	812830000
(f)	Other Expenses
1	Other Expenses	1089050000	4099170000
	Total other expenses	1089050000	4099170000
	Total expenses	9911130000	37651770000
3	Total profit before exceptional items and tax	874120000	3241640000
4	Exceptional items	0	0
5	Total profit before tax	874120000	3241640000
6	Tax expense
7	Current tax	240330000	831080000
8	Deferred tax	-9820000	-39250000
9	Total tax expenses	230510000	791830000
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	643610000	2449810000
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	643610000	2449810000
17	Other comprehensive income net of taxes	-18130000	-27990000
18	Total Comprehensive Income for the period	625480000	2421820000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		11689210000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.48	17.05
	Diluted earnings (loss) per share from continuing operations	4.48	17.05
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	4.48	17.05
	Diluted earnings (loss) per share from continuing and discontinued operations	4.48	17.05
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 Indian Accounting Standard (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the companies (Indian Accounting Standards) Rule, 2015 and relevant amendment thereunder. 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 in their meeting held on May 20, 2025, declared final dividend of Rs. 2.95 per share for the year ended March 31, 2025. 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 01, 2025. n n7. On April 03, 2025, Directorate of Revenue Intelligence DRI carried out an examination on one of the import consignments of the Company's subsidiary, Inalfa Gabriel Sunroof Systems Private Limited IGSSPL, with respect to the HSN classification of certain parts on which IGSSPL has been claiming Free trade agreement FTA benefit under India and Republic of Korea trade agreement. After due discussions with DRI, the consignment has been released. IGSSPL's management is in the process of evaluation of the correct classification with the assistance of third-party expert and accordingly the next course of action will be taken. However, using the principles of conservatism, suitable provisions have been recognised in IGSSPL's financial statements.

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5736640000
	Capital work-in-progress	417990000
	Investment property	61630000
	Goodwill	0
	Other intangible assets	612350000
	Intangible assets under development	341090000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	16230000
	Trade receivables, non-current	0
	Loans, non-current	20040000
	Other non-current financial assets	102180000
	Total non-current financial assets	138450000
	Deferred tax assets (net)	19760000
	Other non-current assets	275740000
	Total non-current assets	7603650000
2	Current assets
	Inventories	3639110000
	Current financial asset
	Current investments	368830000
	Trade receivables, current	6001900000
	Cash and cash equivalents	378410000
	Bank balance other than cash and cash equivalents	15940000
	Loans, current	4860000
	Other current financial assets	1780860000
	Total current financial assets	8550800000
	Current tax assets (net)	0
	Other current assets	449170000
	Total current assets	12639080000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	20242730000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	143640000
	Other equity	11689210000
	Total equity attributable to owners of parent	11832850000
	Non controlling interest	0
	Total equity	11832850000
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	402260000
	Total non-current financial liabilities	402260000
	Provisions, non-current	180590000
	Deferred tax liabilities (net)	105600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	688450000
	Current liabilities
	Current financial liabilities
	Borrowings, current	238650000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	716760000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5544920000
	Total Trade payable	6261680000
	Other current financial liabilities	515670000
	Total current financial liabilities	7016000000
	Other current liabilities	305140000
	Provisions, current	367960000
	Current tax liabilities (Net)	32330000
	Deferred government grants, Current	0
	Total current liabilities	7721430000
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	8409880000
	Total equity and liabilites	20242730000
	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		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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of post employment benefit obligations	-22180000	-33820000
	Total Amount of items that will not be reclassified to profit and loss	-22180000	-33820000
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	Exchange differences on translating the financial statement of Foreign operation	-10000	-10000
2	Net gains / (loss) on cash flow hedges	-1550000	-3090000
	Total Amount of items that will be reclassified to profit and loss	-1560000	-3100000
4	Income tax relating to items that will be reclassified to profit or loss	-390000	-780000
5	Total Other comprehensive income	-18130000	-27990000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3241640000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			101790000
	Adjustments for decrease (increase) in inventories			-623950000
	Adjustments for decrease (increase) in trade receivables, current			-1100960000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-75040000
	Adjustments for decrease (increase) in other non-current assets			25260000
	Adjustments for other financial assets, non-current			15070000
	Adjustments for other financial assets, current			-54940000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			369470000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			101190000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			812830000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-17210000
	Adjustments for provisions, non-current			43000000
	Adjustments for other financial liabilities, current			-1000000
	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			142490000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			870000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			116960000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			14080000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-401150000
	Net cash flows from (used in) operations			2840490000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			802270000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2038220000
	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			0
	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			1758730000
	Proceeds from sales of investment property			0
	Purchase of investment property			6670000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			327060000
	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			1289360000
	Cash advances and loans made to other parties			39900000
	Cash receipts from repayment of advances and loans made to other parties			33550000
	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			166990000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5370000
	Net cash flows from (used in) investing activities	-1488290000
	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			200000000
	Repayments of borrowings			251670000
	Payments of lease liabilities			46150000
	Dividends paid			609840000
	Interest paid			101790000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-809450000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-259520000
	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			-259520000
	Cash and cash equivalents cash flow statement at beginning of period			599280000
	Cash and cash equivalents cash flow statement at end of period			339760000