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India LimitedMain BoardEquity2025-04-012026-03-312026-05-272026-05-11INRMillionsQuarterlyFourth quarterSingle segmentAuto components and parts2026-05-2715:15:002026-05-2717:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-03www.anandgroupindia.com/wp-content/uploads/2026/02/Related-Party-Transactions-Policy.pdffalsefalseThe Company does not have any outstanding defaults on loans or debt securities for the reporting period2026-01-012026-03-31UnauditedStandalone111078500001035400001121139000081696100009335000011109000065078000016280000193620000111658000010351310000860080000-34600008566200001972400004685000024409000006125300000000612530000061253000014364000014.264.26004.264.260001. 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 <BR> 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 May 13, 2026. <BR> <BR> 3. On November 12, 2025, The Board of Directors of the Company had accorded its approval for initialization of revised Joint Venture Agreement between the Company, Inalfa Roof Systems Group B.V. (‘Inalfa’) and Inalfa <BR> Gabriel Sunroof Systems Private Limited (‘IGSSPL’). 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 <BR> 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. 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 <BR> (“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, <BR> 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 <BR> April 01, 2025. The Company has accounted for the above acquisition as Business Combination under IND AS 103 "Business Combinations". The Company carried out a Purchase Price Allocation ("PPA") to estimate the <BR> fair values at the date of acquisition, and 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. 43.20 <BR> million. <BR> <BR> 6. The Board of Directors has, at its meeting held on June 30, 2025, approved a Composite Scheme of Arrangement (the "Scheme") involving the merger of Anchemco India Private Limited (Fellow subsidiary) with Asia <BR> 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 <BR> Investments Private Limited as defined in the Scheme to the Company with effect from the Appointed Date of April 1, 2026, subject to the requisite regulatory and other approvals under Regulation 37 of the SEBI (LODR) <BR> Regulations and section 230 to 232 read with relevant provisions and applicable rules of the Companies Act, 2013. <BR> The Hon’ble National Company Law Tribunal, Mumbai Bench (NCLT) has sanctioned the Scheme vide its Order dated May 11, 2026. The Company is in the process of making the Scheme effective by making the relevant <BR> filings with regulatory authorities. <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 <BR> incorporated under the laws of South Korea (“Jinos”) for subscription of equity shares of Jinhap Automotive India Private Limited (“JAIPL”) now known as Jinhap Gabriel Auto India Private Limited to undertake the <BR> business of engineering, designing, developing, manufacturing, import, export, assembly, marketing, sales and distribution of fasteners for both automotive and industrial applications. Pursuant to the terms of the Joint <BR> venture agreement and share subscription agreement, the Company has considered JAIPL as a subsdiary of the Company. <BR> <BR> 8. 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 <BR> the Republic of Korea, and the Company formally executed in October 15, 2025, to enable formation of a Joint Venture Company wherein SKEN and the Company will have shareholding in the ratio of 51:49 respectively, <BR> 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 <BR> vehicle fluids), shock absorber oil, industrial lubricants, greases and e-thermal fluids (thermal management) in identified territory. Pursuant to the terms of the Joint venture agreement, the Company has considered SK <BR> Enmove Gabriel India Private Limited as a Joint venture of the Company <BR> <BR> 9. The Government of India notified four labour codes ('New Labour Codes') effective November 21, 2025. The Ministry of Labour & Employment has also issued draft Central Rules and FAQs to help in assessing the <BR> financial impact of these changes. Accordingly, incremental obligations aggregating Rs. 133.46 million for the Company has been recognised as an exceptional item on account of employees past services in accordance <BR> with Ind AS 19 - 'Employee Benefits' and FAQs provided by the Institute of Chartered Accountants of India. The Company continues to monitor the impact of Central and State Rules and clarifications notified by the <BR> Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. <BR> <BR> 10. 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