5446122026-01-012026-03-315446122026-03-315446122025-03-315446122025-04-012026-03-315446122026-01-012026-03-31in-capmkt:OtherExpenses1Member5446122025-04-012026-03-31in-capmkt:OtherExpenses1Member5446122026-03-31OtherNoncurrentFinancialAssetsDomain15446122026-03-31OtherNoncurrentAssetsDomain15446122026-03-31OtherNoncurrentAssetsDomain25446122026-03-31OtherCurrentFinancialAssetsDomain15446122026-03-31OtherCurrentAssetsDomain15446122026-03-31OtherNoncurrentFinancialLiabilitiesDomain15446122026-03-31OtherCurrentFinancialLiabilitiesDomain15446122026-03-31OtherCurrentLiabilitiesDomain15446122026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15446122025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15446122026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544612TENNINDNOTLISTEDINE19RI01016Tenneco 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 opinion2026-01-012026-03-31UnauditedConsolidated155244900001140400001563853000010109850000151560000-169360000103140000087570000286630000182812000013325770000231276000002312760000616050000288800006449300000166783000000001667830000-17700000165013000016657600002070000-17740000400004036040000104.134.13004.134.13Notes to the Consolidated Financial Results: <BR> <BR> 1. The Consolidated Financial Results of the following entities have been consolidated with the financial results of Tenneco Clean Air India Limited (formerly known as Tenneco Clean Air India Private Limited) (hereinafter referred to as "the Parent Company"). <BR> <BR> Tenneco Automotive India Private Limited (TAIPL, Subsidiary) <BR> Federal-Mogul Ignition Products India Limited (FMIPL, Subsidiary) <BR> Federal-Mogul Sealings India Limited (FMSIL, Subsidiary) <BR> Federal-Mogul Bearings India Limited (FMBIL, Subsidiary) <BR> <BR> 2. The Parent 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 Consolidated 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> 3. The Consolidated Financial Results of the Parent Company and its subisidiaries (together referred to as "the Group") for the quarter and year ended 31 March 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 May 2026 and have been reviewed / audited by the statutory auditors of the Parent Company. The statutory auditors of the Parent Company have expressed an unmodified conclusion/opinion on the aforesaid result. The audited financial information of the subsidiary, TAIPL, for the year ended 31 March 2025 was audited by previous auditors who had expressed an unmodified audit opinion. <BR> <BR> 4. 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> 5. The Consolidated 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> 6. The Group 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> 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 Group, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is Rs. 271.68 million and has been recognised as exceptional item in the consolidated financial results of the Group 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 Consolidated Financial Results and notes are also available on the websites of Stock Exchange via www.bseindia.com and www.nseindia.com and also on the website of the Parent Company at www.tennecoindia.com.2025-04-012026-03-31AuditedConsolidated540397600005895100005462927000034926300000468190000-295170000336755000033573000010816500006318220000462024700008426800000-27168000081551200002165410000-5388000021115300000604359000000006043590000-44650000599894000060358000007790000-44190000-460000403604000010793795000014.9514.950014.9514.95Other Expenses1828120000Other Expenses6318220000581316000058065000000806000000032900000252000010926000011507000028612000012909400008094000000338381000006348330000571226000021500001785000012553300001333592000041210000515970000172769100000025370910000403604000079379500001197399000031300000120052900000000421730000421730000771250000001192980000014645800008918850000103834300008612500001124468000064780000026145000018710000012172640000001336562000025370910000Other non-current financial assets109260000Income tax assets (net)261530000Other non-current assets1029410000Other current financial assets1255330000Other current assets515970000Other non-current financial liabilities421730000Other current financial liabilities861250000Other current liabilities647800000335720000-60653000057036000000007048790000019008400000-658410000010816400000023573000000-717300000486430000000008444000009434420000175895400000003294770000014294770000000000003065200001150280000000000000000000000136370000019460000-68793000000000000001102900001036585000027742000000-1075356000028532800000285328000028589800005712260000Re-measurement gains/ (losses) on defined benefit plans-23580000-23580000Re-measurement gains/ (losses) on defined benefit plans-59660000-59660000-5880000-15010000-17700000-44650000AuditedtrueDeloitte Haskins and Sells LLPtrue2027-07-31