5057142025-07-012025-09-305057142025-09-305057142025-03-315057142025-04-012025-09-305057142025-07-012025-09-30in-capmkt:OtherExpenses1Member5057142025-04-012025-09-30in-capmkt:OtherExpenses1Member5057142025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15057142025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15057142025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15057142025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15057142025-07-012025-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares505714GABRIELNOTLISTEDINE524A01029Gabriel India limitedMain BoardEquity2025-04-012026-03-312025-11-122025-10-31INRMillionsQuarterlySecond quarterSingle segmentAuto components and parts2025-11-1214:45:002025-11-1216:23:00trueCash Flow IndirectDeclaration of unmodified opinion2025-07-012025-09-30UnauditedConsolidated118030300006069000011863720000860667000099300000-1050000764560000283600002505300001205240000109536100009101100000910110000217640000219000021983000006902800000000690280000-3120000687160000000014363000014.814.81004.814.811) 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 November12, 2025. <BR> <BR> 3) On November 12, 2025, The Board of Directors of the Company had accorded its approval to enter into the Amended & Restated Joint Venture Agreement (the 'Agreement') between Inalfa Roof Systems B.V., of the Netherlands ('Inalfa') and the Company. The execution of the Agreement is subject to obtaining requisite approvals from the Ministry of Heavy Industries, Government of India, for which Inalfa will initiate the application process. Upon receipt of these approvals, Inalfa will infuse capital into Inalfa Gabriel Sunroof Systems Private Limited for 35% shareholding, with the remaining 65% shareholding with the Company. <BR> <BR> 4) The Board of Directors in their meeting held on November 12, 2025 declared an interim dividend of Rs. 1.90 for the period ended September 30, 2025. The record date for the same is November 21, 2025. In accordance with the Ind AS-10 'Event after reporting date' as notified by the Ministry of Corporate Affairs through amendment to Companies (Accounting Standards) Amendment Rules, 2016 dated March 30, 2016, the Company has not accounted for interim dividend as a liability as at September 30, 2025. <BR> <BR> 5) 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> 6) 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 Combinations". The Purchase Price Allocation ("PPA") as on September 30, 2025 is on a 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> 7) 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 <BR> Anchemco India Private Limited (Fellow subsidiary) with Asia Investments Private Limited (Immediate Holding Company) on a going concern basis with effect from the Appointed Date of April 1, 2025; and subsequently, demerger and transfer of Automotive Undertaking of Asia Investment Private Limited as defined in the Scheme to the Company with effect from the Appointed Date of April 1, 2026. The Company is in the process of obtaining approvals for the scheme under Regulation 37 of the SEBI(LODR) Regulations and section 230 to 232 read with relevant provisions and applicable rules of the Companies Act, 2013. <BR> <BR> 8) 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> 9) On October 07, 2025, the Board of Directors of the Company had accorded its approval for execution of Joint Venture Agreement (‘JVA’) between SK Enmove Co., Ltd (SKEN), a corporation incorporated under the laws of the Republic of Korea, and the Company, to enable formation of a Joint Venture Company wherein SKEN and the Company will have shareholding in the ratio of 51:49 respectively, and will undertake the business of engineering, designing, developing, manufacturing, packaging, import, blending, assembly, marketing, sales and distribution and exports of any type of engine oils, e-fluids (electric vehicle fluids), shock absorber oil, industrial lubricants, greases and e-thermal fluids (thermal management) in identified territory. The JVA was formally executed on October 15, 2025. <BR> <BR> 10) 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 evaluated the correct classification with the assistance of third-party expert and took necessary steps. Further, using the principles of conservatism, suitable provisions have been recognised in Consolidated financial results.2025-04-012025-09-30UnauditedConsolidated227868400001006100002288745000016554910000193450000-10420000149801000056890000500490000236973000021163060000172439000001724390000401660000127300004143900000131000000000001310000000-64700001303530000000014364000019.129.12009.129.12Other expenses1205240000Other expenses2369730000605365000071994000061100000078335000042463000000162300000198800001328700001689800001131000034890000085718600003870390000650000706597000010889000001184400005260000142534000097045600000437460000140124100000022584270000143640000126253500001276899000001276899000000005403300005403300002213900001078800000086960000039811000075478000065297800007284560000537480000822015000029540000036181000068320000089456800000098152800002258427000056890000-231280000-1056680000011710000-7610000-30690000-3890000010059700000-974000005004900000-5205000040800000-234200000888000000000-34580000-10000386800000213470000193786000000-583200003992800000148026000000000000252800001016410000000112600000000000080767000016656000012420000121900000005925000001730000-40187000000000000163710000049220000421250000569000000-10000-36367000071472000007147200003397700001054490000Remeasurement of post-employment benefit obligations-4000000-4000000Remeasurement of post-employment benefit obligations-8000000-8000000-1000000-2000000Exchange differences on translating the financial statement of Foreign operation-120000-120000Exchange differences on translating the financial statement of Foreign operation-470000-47000000-3120000-6470000UnauditedtruePrice Waterhouse Chartered Accountants LLPtrue2026-11-30