5057142025-04-012025-06-305057142025-04-012025-06-30in-capmkt:OtherExpenses1Member5057142025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15057142025-04-012025-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15057142025-04-012025-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares505714GABRIELNOTLISTEDINE524A01029Gabriel India LimitedMain BoardEquity2025-04-012026-03-312025-07-292025-07-22INRMillionsQuarterlyFirst quarterSingle segmentAuto components and parts2025-07-2910:50:002025-07-2913:00:00Declaration of unmodified opinion2025-04-012025-06-30UnauditedConsolidated109838100003992000011023730000794824000094150000-93700007334500002853000024996000011644900001020945000081428000008142800001840200001054000019456000006197200000000619720000-3350000616370000000014364000014.314.31004.314.311. 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. <BR> <BR> 2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on July 29, 2025. <BR> <BR> 3. 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. <BR> <BR> 4. 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. <BR> <BR> 5. 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 at an agreed consideration of Rs. 521.39 million. All the conditions specified in the Agreement were duly satisfied, and the company has completed the acquisition on April 01, 2025. The Company has accounted for the above acquisition as Business Combination under IND AS 103 Business Combination.The purchase price allocation, PPA, as on June 30, 2025 is on provisional basis based on the estimated fair values at the date of acquisition. Based on the PPA, the excess of fair valuation of the assets acquired in acquisition over the consideration resulted into recognition of capital reserve, in other equity of Rs. 56.83 million. <BR> <BR> 6. The Board of Directors has, at its meeting held on June 30, 2025, approved subject to the requisite regulatory and other approvals a Composite Scheme of Arrangement, the Scheme involving the merger of business undertaking of Anchemco India Private Limited (Fellow subsidiary) to Asia Investments Private Limited (Immediate Holding Company) and subsequently, demerger and transfer of Automotive Undertaking of Asia Investments Private Limited as defined in the Scheme to the Company. The Company is currently in the process of filing for obtaining approval of the scheme under regulation 37 of the SEBI LODR Regulations and section 230 to 232 and with relevant provisions and applicable rules of the companies act, 2013. <BR> <BR> 7. The Board of Director of the Company have accorded its approval in the Board meeting dated July 09, 2025 to enter into a Joint Venture Agreement and Share Subscription Agreement with Jinos Co., Ltd., a corporation incorporated under the laws of South Korea, Jinos for subscription of equity shares of Jinhap Automotive India Private Limited, JAIPL to undertake the business of engineering, designing, developing, manufacturing, import, export, assembly, marketing, sales and distribution of fasteners for both automotive and industrial applications. <BR> <BR> 8. The figures of the quarter ended March 31, 2025 are balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the December 31, 2024. <BR> Other expenses1164490000Remeasurement of post employment benefit obligations-4000000-4000000-1000000Exchange differences on translating the financial statement of Foreign operation-350000-3500000-3350000UnauditedtruePrice Waterhouse Chartered Accountants LLPtrue2026-11-30