TENNIND2025-10-012025-12-31TENNIND2025-04-012025-12-31TENNIND2025-10-012025-12-31in-capmkt:OtherExpenses1MemberTENNIND2025-04-012025-12-31in-capmkt:OtherExpenses1MemberTENNIND2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1TENNIND2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544612TENNINDNOTLISTEDINE19RI01016Tenneco Clean Air India LimitedMain BoardEquity2025-04-012026-03-312026-02-132026-02-09INRMillionsQuarterlyThird quarterSingle segmentAuto Components & Equipments2026-02-1321:45:002026-02-1322:40:00Not applicablefalsefalseNA2025-10-012025-12-31UnauditedStandalone50738300003083000051046600003140600000045430000289010000372000001224900005852800004220010000884650000-85310000799340000202500000-420000019830000006010400000000601040000-201900005808500004036040000101.491.49001.491.49Notes to the Unaudited Standalone Financial Results: <BR> <BR> 1. The Company's equity shares have been listed on Bombay Stock Exchange Limited (“BSE”) and on National Stock Exchange of India Limited (“NSE”) on 19 November 2025 by completing Initial Public Offering of 90,680,100 equity shares of face value of INR 10 each at an issue price of INR 397 per equity share, consisting of an offer for sale by selling shareholders. Accordingly, the above Statement of Unaudited Standalone Financial Results for the quarter and nine months ended 31 December 2025 (“the Statement”) are drawn up in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, (“Listing Requirements”) as amended. <BR> <BR> 2. The above unaudited standalone financial results of the Company for the quarter and nine months ended 31 December 2025 and 31 December 2024 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 13 February 2026. The results for the quarter and nine months ended 31 December 2025 and 31 December 2024 have been reviewed by the statutory auditors of the Company. <BR> <BR> 3. The unaudited standalone financial results for the quarter and nine months ended 31 December 2025 and 31 December 2024 of Tenneco Clean Air India Limited ("the Company") have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> <BR> 4. The Company is engaged in the business of manufacturing of automotive equipments, parts and components which constitutes a single segment as per Ind AS 108 - 'Operating Segments'. Accordingly, there are no separate reportable segments. <BR> <BR> 5. Other income includes dividend income of INR 8,958.87 millions from its subsidiary, Tenneco Automotive India Private Limited, received in the nine months ended 31 December 2025. <BR> <BR> 6. The Board of Directors at its meeting held on 28 July 2025 and 18 August 2025 had declared an interim dividend amounting INR 3,499.25 millions and INR 5,149.99 millions, respectively, aggregating INR 8,649.24 millions. <BR> <BR> 7. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Codes”). The Codes have been made effective from 21 November 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. <BR> <BR> The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is INR 85.31 millions for Gratuity has been recognised as exceptional item in the results of the Company for the quarter and nine months ended 31 December 2025 respectively. <BR> <BR> Once Central / State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. <BR> <BR> 8. The Unaudited Standalone Financial Results and notes are also available on the websites of the Stock Exchange viz www.bseindia.com and www.nseindia.com and also on the website of the Company viz. www.tennecoindia.com.2025-04-012025-12-31UnauditedStandalone16159150000905012000025209270000103665800000-5381000093253000012350000035504000015940200001331786000011891410000-8531000011806100000739040000-41660000697380000011108720000000011108720000-196500001108907000040360400001027.5227.520027.5227.52Other Expenses585280000Other Expenses1594020000Remeasurements of post-employment benefit obligations-26980000-26980000Remeasurements of post-employment benefit obligations-26260000-26260000-6790000-6610000-20190000-19650000