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Clean Air India LimitedMain BoardEquity2025-04-012026-03-312026-05-302026-05-22INRMillionsQuarterlyFourth quarterSingle segmentAuto Components & Equipments2026-05-3021:30:002026-05-3022:47:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-03-25https://tennecoindia.com/wp-content/uploads/2026/04/Policy%20on%20Related%20Party%20Transactions.pdffalsefalseNot Applicable2026-01-012026-03-31UnauditedStandalone672605000069540000679559000043792900000-95910000427770000409300001273600006246600005504100000129149000001291490000349290000225300003718200000919670000000091967000011000009207700004036040000102.282.28002.282.28Notes to the 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 Standalone Financial Results for the quarter and year ended 31 March 2026 (“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 standalone financial results for the quarters ended 31 March 2026 and 31 March 2025 and year ended 31 March 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 30 May 2026 . The statutory auditors of the Company have reviewed /audited the standalone financial results and have issued an unmodified conclusion/opinion, respectively. <BR> <BR> 3. The results of the quarter ended 31 March 2026, and 31 March 2025 are balancing figures between audited results in respect of full financial year and published year to date results up to third quarter of relevant financial year which have been subject to limited review by auditors. <BR> <BR> 4. These standalone financial results 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> 5. 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> 6. Other income for the year ended 31 March 2026 includes dividend income of INR 8,958.87 millions from its subsidiary, Tenneco Automotive India Private Limited. <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 Rs. 85.31 million and has been recognised as exceptional item in the standalone financial results of the Company for the quarter ended on 31 December 2025 and year ended on 31 March 2026. 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 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.2025-04-012026-03-31AuditedStandalone22885200000911966000032004860000147458700000-149720000136030000016443000048240000022186800001882196000013182900000-85310000130975900001088330000-191300001069200000012028390000000012028390000-18550000120098400004036040000105634464000029.829.80029.829.8Other Expenses624660000Other Expenses221868000024501100004378000000358000000054741550000013000043580000547852600001233300003167900005772285000011652900000238645000035928600001650000290830000108677000073585600002660000031280000088632500000066586100000403604000056344640000603806800006038068000000001274400001274400003196300000044707000002985000004774680000507318000011969000051928700005206000004488000000575835000000620542000066586100000Other non-current financial assets43580000Income tax assets (net)63450000Other non-current assets253340000Other current financial assets1086770000Other current assets312800000Other non-current financial liabilities127440000Other current financial liabilities119690000Other current liabilities520600000164430000-2222500002487700000000-965010000013640000000-3240500000482400000009121000000-49470000895887000013109000000000-123000000-831223000047853600000001270020000035153400000000000063000023661000000000000000000150000000089588700001263100000-73000088634700000000000000335700001036585000015645000000-1055587000018229400000182294000017699200003592860000Remeasurements of post-employment benefit obligations14700001470000Remeasurements of post-employment benefit obligations-24790000-24790000370000-6240000001100000-18550000Tenneco Clean Air India Limited******Federal-Mogul Sealings India Limited, India******SubsidiaryInterest received10870000Not Applicable19200002025-11-141300000000Tenneco Clean Air India Limited******Tenneco Automotive Polska Sp. zoo, Poland******Fellow SubsidiaryPurchase of goods or services0Not Applicable33600002025-11-14300000042100001000000Tenneco Clean Air India Limited******Shanghai Tenneco Exhaust System Co. 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