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The statement of consolidated financial results has been prepared in accordance with the Companies Indian Accounting Standards Rules, 2015 Ind AS prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. &lt;BR&gt; 
2. The Board of Directors of the Company at its meeting held on August 10, 2023, approved the transaction of sale of 100% stake held by CFG in its subsidiaries in Germany namely Jeco Jellinghaus GmbH JECO, Gesenkschmiede Schneider GmbH GSA, Falkenroth Umformtechnik GmbH FUG and Schoneweiss &amp; Co. GmbH SCG to Mutares SE &amp; Co KgaA the Buyer the Transaction. &lt;BR&gt; 
Thereafter, CFG as seller of JECO, GSA, FUG and SCG and the Buyer entered into binding agreements to give effect to the Transaction on August 10, 2023. As per this agreement, under the relevant accounting standards effective 1st July, 2023, JECO, GSA, FUG and SCG results are not included in the consolidated results. The amounts under discontinued operation for the quarter ended  31st March, 2026 are related to interest income. &lt;BR&gt; 
Brief details of the discontinuing operations are as given under:- &lt;BR&gt; 
                                                                                                                  In Million         &lt;BR&gt; 
                                                Quarter Ended                                        Year Ended &lt;BR&gt; 
Particulars                                31 Mar 2026   31 Dec 2025        31 Mar 2025  31 Dec 2025 &lt;BR&gt; 
                                                Unaudited         (Refer Note 7)   Unaudited      Audited &lt;BR&gt; 
I.Total Income                               13.07             27.82                   5.73           52.02  &lt;BR&gt; 
II.Total expenses                                 0                     0                        0                  0  &lt;BR&gt; 
III.Profit  before tax I-II               13.07             27.82                   5.73           52.02 &lt;BR&gt; 
IV.Tax expense                                    0              -7.26                   1.72                  0    &lt;BR&gt; 
V.Profit  after tax from  &lt;BR&gt; 
 discontinued operations III-IV     13.07              35.08                   4.01           52.02  &lt;BR&gt; 
3. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on April 23, 2026. The results are subjected to the Limited Review by the auditors of the Company in terms of Regulation 33 of The Securities Exchange Board of India Listing obligations and Disclosure Requirements Regulations 2015 LODR, as amended. &lt;BR&gt; 
4. The subsidiaries and associate companies forming part of consolidated financial results of CIE Automotive India Limited are listed in Annexure A annexed herewith the statement. &lt;BR&gt; 
5. The Board of Directors of the Holding Company at their meeting held on February 19, 2026 recommended final dividend of INR 7 per equity share of INR 10 each fully paid up for financial year ending December 31, 2025. &lt;BR&gt; 
6. The figures for the quarter ended 31 December 2025 are derived/balancing figure between the audited figures in respect of the full financial year and the published unaudited year-to-date figures up to the third quarter of the financial year, respectively. &lt;BR&gt; 
7. On 21 November 2025, the Government of India notified four Labour Codes consolidating 29 existing labour laws. The Indian entities in the Group have assessed and disclosed the incremental impact of these changes on the basis of the best information available. Accordingly, the Group has recorded an incremental net impact on gratuity and long-term compensated absences of Rs.132.17 million in the Consolidated Statement of Profit and Loss for the quarter and year ended 31 December 2025. The Group continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.  &lt;BR&gt; 
8. 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