<?xml version="1.0" encoding="UTF-8" standalone="no"?><!--IFIndAs V1.2 (22-01-2026)--><xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt-roles" xmlns:in-capmkt-types="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt-types" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink"><link:schemaRef xlink:href="in-capmkt-ent-2025-01-31.xsd" xlink:type="simple"/><xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2025-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="FourD"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-04-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="OneExpenses1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="FourExpenses1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-04-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable2D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="FourReportable1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-04-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="FourReportable2D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-04-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsFinanceCostsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance2D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsFinanceCostsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="FourReportableFinance1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-04-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsFinanceCostsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="FourReportableFinance2D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-04-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsFinanceCostsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable31D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable31I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2025-12-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable32D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable32I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2025-12-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable41D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable41I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2025-12-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable42D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable42I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2025-12-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-10-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossAxis"><in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain>ItemsThatWillNotBeReclassifiedToProfitAndLoss1</in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:context id="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss41"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/Symbol">WHEELS</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2025-04-01</xbrli:startDate><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossAxis"><in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain>ItemsThatWillNotBeReclassifiedToProfitAndLoss1</in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit><in-capmkt:ScripCode contextRef="OneD">590073</in-capmkt:ScripCode><in-capmkt:Symbol contextRef="OneD">WHEELS</in-capmkt:Symbol><in-capmkt:MSEISymbol contextRef="OneD">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="OneD">INE715A01015</in-capmkt:ISIN><in-capmkt:NameOfTheCompany contextRef="OneD">Wheels India Limited</in-capmkt:NameOfTheCompany><in-capmkt:TypeOfCompany contextRef="OneD">Main Board</in-capmkt:TypeOfCompany><in-capmkt:ClassOfSecurity contextRef="OneD">Equity</in-capmkt:ClassOfSecurity><in-capmkt:DateOfStartOfFinancialYear contextRef="OneD">2025-04-01</in-capmkt:DateOfStartOfFinancialYear><in-capmkt:DateOfEndOfFinancialYear contextRef="OneD">2026-03-31</in-capmkt:DateOfEndOfFinancialYear><in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2026-01-29</in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved><in-capmkt:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2026-01-22</in-capmkt:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange><in-capmkt:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-capmkt:DescriptionOfPresentationCurrency><in-capmkt:LevelOfRounding contextRef="OneD">Crores</in-capmkt:LevelOfRounding><in-capmkt:TypeOfReportingPeriod contextRef="OneD">Quarterly</in-capmkt:TypeOfReportingPeriod><in-capmkt:ReportingQuarter contextRef="OneD">Third quarter</in-capmkt:ReportingQuarter><in-capmkt:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Multi segment</in-capmkt:IsCompanyReportingMultisegmentOrSingleSegment><in-capmkt:DateOfStartOfBoardMeeting contextRef="OneD">2026-01-29</in-capmkt:DateOfStartOfBoardMeeting><in-capmkt:StartTimeOfBoardMeeting contextRef="OneD">11:30:00</in-capmkt:StartTimeOfBoardMeeting><in-capmkt:DateOfEndOfBoardMeeting contextRef="OneD">2026-01-29</in-capmkt:DateOfEndOfBoardMeeting><in-capmkt:EndTimeOfBoardMeeting contextRef="OneD">13:20:00</in-capmkt:EndTimeOfBoardMeeting><in-capmkt:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Not applicable</in-capmkt:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification><in-capmkt:WhetherStatementOnDeviationOrVariationForProceedsOfPublicIssueOrRightIssueOrPreferentialIssueOrQIPEtcIsApplicableToTheCompanyForTheCurrentQuarter contextRef="OneD">false</in-capmkt:WhetherStatementOnDeviationOrVariationForProceedsOfPublicIssueOrRightIssueOrPreferentialIssueOrQIPEtcIsApplicableToTheCompanyForTheCurrentQuarter><in-capmkt:WhetherTheDisclosureForTheDefaultOnLoansAndDebtSecuritiesIsApplicableToTheEntity contextRef="OneD">false</in-capmkt:WhetherTheDisclosureForTheDefaultOnLoansAndDebtSecuritiesIsApplicableToTheEntity><in-capmkt:NoteForNonApplicabilityOfTheDisclosureForTheDefaultOnLoansAndDebtSecuritiesToTheEntity contextRef="OneD">not applicable</in-capmkt:NoteForNonApplicabilityOfTheDisclosureForTheDefaultOnLoansAndDebtSecuritiesToTheEntity><in-capmkt:DateOfStartOfReportingPeriod contextRef="OneD">2025-10-01</in-capmkt:DateOfStartOfReportingPeriod><in-capmkt:DateOfEndOfReportingPeriod contextRef="OneD">2025-12-31</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnaudited><in-capmkt:NatureOfReportStandaloneConsolidated contextRef="OneD">Standalone</in-capmkt:NatureOfReportStandaloneConsolidated><in-capmkt:RevenueFromOperations contextRef="OneD" decimals="-5" unitRef="INR">12803300000</in-capmkt:RevenueFromOperations><in-capmkt:OtherIncome contextRef="OneD" decimals="-5" unitRef="INR">68500000</in-capmkt:OtherIncome><in-capmkt:Income contextRef="OneD" decimals="-5" unitRef="INR">12871800000</in-capmkt:Income><in-capmkt:CostOfMaterialsConsumed contextRef="OneD" decimals="-5" unitRef="INR">8677300000</in-capmkt:CostOfMaterialsConsumed><in-capmkt:PurchasesOfStockInTrade contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:PurchasesOfStockInTrade><in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" decimals="-5" unitRef="INR">245200000</in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade><in-capmkt:EmployeeBenefitExpense contextRef="OneD" decimals="-5" unitRef="INR">1398100000</in-capmkt:EmployeeBenefitExpense><in-capmkt:FinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">283600000</in-capmkt:FinanceCosts><in-capmkt:DepreciationDepletionAndAmortisationExpense contextRef="OneD" decimals="-5" unitRef="INR">267500000</in-capmkt:DepreciationDepletionAndAmortisationExpense><in-capmkt:OtherExpenses contextRef="OneD" decimals="-5" unitRef="INR">1574400000</in-capmkt:OtherExpenses><in-capmkt:Expenses contextRef="OneD" decimals="-5" unitRef="INR">12446100000</in-capmkt:Expenses><in-capmkt:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" decimals="-5" unitRef="INR">425700000</in-capmkt:ProfitBeforeExceptionalItemsAndTax><in-capmkt:ExceptionalItemsBeforeTax contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:ExceptionalItemsBeforeTax><in-capmkt:ProfitBeforeTax contextRef="OneD" decimals="-5" unitRef="INR">425700000</in-capmkt:ProfitBeforeTax><in-capmkt:CurrentTax contextRef="OneD" decimals="-5" unitRef="INR">101200000</in-capmkt:CurrentTax><in-capmkt:DeferredTax contextRef="OneD" decimals="-6" unitRef="INR">4000000</in-capmkt:DeferredTax><in-capmkt:TaxExpense contextRef="OneD" decimals="-5" unitRef="INR">105200000</in-capmkt:TaxExpense><in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement><in-capmkt:ProfitLossForPeriodFromContinuingOperations contextRef="OneD" decimals="-5" unitRef="INR">320500000</in-capmkt:ProfitLossForPeriodFromContinuingOperations><in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax><in-capmkt:TaxExpenseOfDiscontinuedOperations contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:TaxExpenseOfDiscontinuedOperations><in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax><in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod><in-capmkt:ProfitLossForPeriod contextRef="OneD" decimals="-5" unitRef="INR">320500000</in-capmkt:ProfitLossForPeriod><in-capmkt:OtherComprehensiveIncomeNetOfTaxes contextRef="OneD" decimals="-5" unitRef="INR">-18300000</in-capmkt:OtherComprehensiveIncomeNetOfTaxes><in-capmkt:ComprehensiveIncomeForThePeriod contextRef="OneD" decimals="-5" unitRef="INR">302200000</in-capmkt:ComprehensiveIncomeForThePeriod><in-capmkt:PaidUpValueOfEquityShareCapital contextRef="OneD" decimals="-5" unitRef="INR">244300000</in-capmkt:PaidUpValueOfEquityShareCapital><in-capmkt:FaceValueOfEquityShareCapital contextRef="OneD" decimals="INF" unitRef="INRPerShare">10</in-capmkt:FaceValueOfEquityShareCapital><in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">13.12</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">13.12</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">13.12</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">13.12</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">The above Standalone and Consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act 2013 read with relevant rules thereunder &lt;BR&gt; 
 &lt;BR&gt; 
The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on  January 29 2026 &lt;BR&gt; 
 &lt;BR&gt; 
The Statutory Auditor of the Company has carried out a limited review of the Standalone and Consolidated figures for the quarter and nine months ended December 31  2025 &lt;BR&gt; 
 &lt;BR&gt; 
The Company operates in the following reportable segments: &lt;BR&gt; 
 &lt;BR&gt; 
a  Automotive Components and &lt;BR&gt; 
b  Industrial Components. &lt;BR&gt; 
 &lt;BR&gt; 
The segment information is provided to and reviewed by Chief Operating Decision Maker. The reportable segment information for the corresponding previous periods have been modified to make them comparable. &lt;BR&gt; 
 &lt;BR&gt; 
Government of India has notified four new labour codes with effect from 21st November 2025  pursuant to which the Company has considered the incremental Gratuity liability of Rs 5.10 crore in the above financial results based on an actuarial valuation. The Company is evaluating other obligations under the said codes which will be considered appropriately &lt;BR&gt; 
 &lt;BR&gt; 
The figures for the previous quarter and year have been re-grouped / re-arranged  wherever necessary to conform to the current period and year &lt;BR&gt; 
 &lt;BR&gt; 
The Board of Directors have declared an interim dividend of Rs 5.30 per equity share of Rs.10/- each for the financial year ending March 31 2026 amounting to Rs 12.95 crore. The record date for the payment of interim dividend is fixed as February 5  2026</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DateOfStartOfReportingPeriod contextRef="FourD">2025-04-01</in-capmkt:DateOfStartOfReportingPeriod><in-capmkt:DateOfEndOfReportingPeriod contextRef="FourD">2025-12-31</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:WhetherResultsAreAuditedOrUnaudited contextRef="FourD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnaudited><in-capmkt:NatureOfReportStandaloneConsolidated contextRef="FourD">Standalone</in-capmkt:NatureOfReportStandaloneConsolidated><in-capmkt:RevenueFromOperations contextRef="FourD" decimals="-5" unitRef="INR">36362200000</in-capmkt:RevenueFromOperations><in-capmkt:OtherIncome contextRef="FourD" decimals="-5" unitRef="INR">168400000</in-capmkt:OtherIncome><in-capmkt:Income contextRef="FourD" decimals="-5" unitRef="INR">36530600000</in-capmkt:Income><in-capmkt:CostOfMaterialsConsumed contextRef="FourD" decimals="-5" unitRef="INR">25301600000</in-capmkt:CostOfMaterialsConsumed><in-capmkt:PurchasesOfStockInTrade contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:PurchasesOfStockInTrade><in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="FourD" decimals="-5" unitRef="INR">-218800000</in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade><in-capmkt:EmployeeBenefitExpense contextRef="FourD" decimals="-5" unitRef="INR">4109600000</in-capmkt:EmployeeBenefitExpense><in-capmkt:FinanceCosts contextRef="FourD" decimals="-5" unitRef="INR">846300000</in-capmkt:FinanceCosts><in-capmkt:DepreciationDepletionAndAmortisationExpense contextRef="FourD" decimals="-6" unitRef="INR">767000000</in-capmkt:DepreciationDepletionAndAmortisationExpense><in-capmkt:OtherExpenses contextRef="FourD" decimals="-5" unitRef="INR">4568700000</in-capmkt:OtherExpenses><in-capmkt:Expenses contextRef="FourD" decimals="-5" unitRef="INR">35374400000</in-capmkt:Expenses><in-capmkt:ProfitBeforeExceptionalItemsAndTax contextRef="FourD" decimals="-5" unitRef="INR">1156200000</in-capmkt:ProfitBeforeExceptionalItemsAndTax><in-capmkt:ExceptionalItemsBeforeTax contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:ExceptionalItemsBeforeTax><in-capmkt:ProfitBeforeTax contextRef="FourD" decimals="-5" unitRef="INR">1156200000</in-capmkt:ProfitBeforeTax><in-capmkt:CurrentTax contextRef="FourD" decimals="-5" unitRef="INR">250600000</in-capmkt:CurrentTax><in-capmkt:DeferredTax contextRef="FourD" decimals="-6" unitRef="INR">43000000</in-capmkt:DeferredTax><in-capmkt:TaxExpense contextRef="FourD" decimals="-5" unitRef="INR">293600000</in-capmkt:TaxExpense><in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement><in-capmkt:ProfitLossForPeriodFromContinuingOperations contextRef="FourD" decimals="-5" unitRef="INR">862600000</in-capmkt:ProfitLossForPeriodFromContinuingOperations><in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax><in-capmkt:TaxExpenseOfDiscontinuedOperations contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:TaxExpenseOfDiscontinuedOperations><in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax><in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod><in-capmkt:ProfitLossForPeriod contextRef="FourD" decimals="-5" unitRef="INR">862600000</in-capmkt:ProfitLossForPeriod><in-capmkt:OtherComprehensiveIncomeNetOfTaxes contextRef="FourD" decimals="-5" unitRef="INR">-41200000</in-capmkt:OtherComprehensiveIncomeNetOfTaxes><in-capmkt:ComprehensiveIncomeForThePeriod contextRef="FourD" decimals="-5" unitRef="INR">821400000</in-capmkt:ComprehensiveIncomeForThePeriod><in-capmkt:PaidUpValueOfEquityShareCapital contextRef="FourD" decimals="-5" unitRef="INR">244300000</in-capmkt:PaidUpValueOfEquityShareCapital><in-capmkt:FaceValueOfEquityShareCapital contextRef="FourD" decimals="INF" unitRef="INRPerShare">10</in-capmkt:FaceValueOfEquityShareCapital><in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="FourD" decimals="INF" unitRef="INRPerShare">35.3</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="FourD" decimals="INF" unitRef="INRPerShare">35.3</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" decimals="INF" unitRef="INRPerShare">35.3</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" decimals="INF" unitRef="INRPerShare">35.3</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-5" unitRef="INR">1574400000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="FourExpenses1D" decimals="-5" unitRef="INR">4568700000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable1D">Automotive</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable1D" decimals="-7" unitRef="INR">0</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable2D">Industrial</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable2D" decimals="-7" unitRef="INR">0</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="FourReportable1D">Automotive</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="FourReportable1D" decimals="-7" unitRef="INR">0</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="FourReportable2D">Industrial</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="FourReportable2D" decimals="-7" unitRef="INR">0</in-capmkt:SegmentRevenue><in-capmkt:SegmentRevenue contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentRevenue><in-capmkt:SegmentRevenue contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentRevenue><in-capmkt:InterSegmentRevenue contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:InterSegmentRevenue><in-capmkt:InterSegmentRevenue contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:InterSegmentRevenue><in-capmkt:SegmentRevenueFromOperations contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentRevenueFromOperations><in-capmkt:SegmentRevenueFromOperations contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentRevenueFromOperations><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance1D">Automotive</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance1D" decimals="-7" unitRef="INR">0</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance2D">Industrial</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" decimals="-7" unitRef="INR">0</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="FourReportableFinance1D">Automotive</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourReportableFinance1D" decimals="-7" unitRef="INR">0</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="FourReportableFinance2D">Industrial</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourReportableFinance2D" decimals="-7" unitRef="INR">0</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentFinanceCosts><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:SegmentProfitBeforeTax contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentProfitBeforeTax><in-capmkt:SegmentProfitBeforeTax contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:SegmentProfitBeforeTax><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable31D">Automotive</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable31I" decimals="-7" unitRef="INR">0</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable32D">Industrial</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable32I" decimals="-7" unitRef="INR">0</in-capmkt:SegmentAssets><in-capmkt:SegmentAssets contextRef="OneI" decimals="-7" unitRef="INR">0</in-capmkt:SegmentAssets><in-capmkt:UnAllocableAssets contextRef="OneI" decimals="-7" unitRef="INR">0</in-capmkt:UnAllocableAssets><in-capmkt:NetSegmentAssets contextRef="OneI" decimals="-7" unitRef="INR">0</in-capmkt:NetSegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable41D">Automotive</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable41I" decimals="-7" unitRef="INR">0</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable42D">Industrial</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable42I" decimals="-7" unitRef="INR">0</in-capmkt:SegmentLiabilities><in-capmkt:SegmentLiabilities contextRef="OneI" decimals="-7" unitRef="INR">0</in-capmkt:SegmentLiabilities><in-capmkt:UnAllocableLiabilities contextRef="OneI" decimals="-7" unitRef="INR">0</in-capmkt:UnAllocableLiabilities><in-capmkt:NetSegmentLiabilities contextRef="OneI" decimals="-7" unitRef="INR">0</in-capmkt:NetSegmentLiabilities><in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11">Items that will not be reclassified to profit and loss</in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11" decimals="-5" unitRef="INR">-24400000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" decimals="-5" unitRef="INR">-24400000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss41">Items that will not be reclassified to profit and loss</in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss41" decimals="-6" unitRef="INR">-55000000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="FourD" decimals="-6" unitRef="INR">-55000000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">-6100000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="FourD" decimals="-5" unitRef="INR">-13800000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-5" unitRef="INR">-18300000</in-capmkt:OtherComprehensiveIncome><in-capmkt:OtherComprehensiveIncome contextRef="FourD" decimals="-5" unitRef="INR">-41200000</in-capmkt:OtherComprehensiveIncome></xbrli:xbrl>