5057142026-04-012026-06-305057142026-04-012026-06-30in-capmkt:OtherExpenses1Member5057142026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15057142026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares505714GABRIELNOTLISTEDINE524A01029Gabriel India LimitedMain BoardEquity2026-04-012027-03-312026-07-212026-07-16INRMillionsQuarterlyFirst quarterSingle segmentAuto components and Parts2026-07-2116:00:002026-07-2117:00:00Not applicable2026-04-012026-06-30UnauditedConsolidated14256830000462900001430312000010528480000115300000-490200008562100005976000032302000015642000001339795000090517000009051700002394700001187000025134000006538300000004274300001081260000-39600001077300000107351000077500001069610000768000017723000016.066.06006.066.061. The Board of Directors, at its meeting held on June 30, 2025, approved a Composite Scheme of Arrangement (the "Scheme") involving the merger of Anchemco India Private Limited (a fellow subsidiary) with Asia Investments Private Limited (the immediate Holding Company) on a going concern basis with effect from the Appointed Date of April 1, 2025, and the subsequent demerger and transfer of the Automotive Undertaking (as defined in the Scheme) of Asia Investments Private Limited to the company with effect from the Appointed Date of April 1, 2026. <br /> <br /> The Scheme has been approved by the National Company Law Tribunal (NCLT) vide its order dated May 11, 2026. Accordingly, during the quarter ended June 30, 2026, the Company has given effect to the Scheme using the pooling of interest method, applied retrospectively for all periods and year ended March 31, 2026, presented in the consolidated financial results, as prescribed under Ind AS 103 – "Business Combinations", and the figures for the previous periods have been restated accordingly. The restated results for the quarter ended June 30, 2025 and the quarter ended March 31, 2026 , have, to the extent of the Automotive Undertaking included therein, neither been subjected to limited review and such figures have been furnished by the management of the Company, which has exercised necessary due diligence to ensure that these financial results present a true and fair view of the Company's affairs. <br /> <br /> Impact of restatement on earning per share (EPS) for comparative period/year: <br /> Particulars Quarter ended Year ended <br /> <br /> Earnings per share 31.03.2026 30.06.2025 31.03.2026 <br /> - Before accounting for Scheme 4.63 4.31 17.55 <br /> - After accounting for Scheme 6.67 5.94 24.29 <br /> <br /> 2. 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 Standards) Rule, 2015 and relevant amendment thereunder. <br /> <br /> 3. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on July 21, 2026. <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. Exceptional item relates to the obligations for the employees past service created pursuant to the implementation of the four labour codes with effect from November 21, 2025. <br /> <br /> 6. The Board of Directors, at its meeting held on July 21, 2026 have approved: <br /> <br /> a) Investment by purchasing 48,134,427 equity shares of HL Mando Anand India Private Limited (formerly Known as Mando Automotive India Private Limited), representing 28.99% of the share capital, from Asia Investments Private Limited (Promoter and holding company of the Company), for a composite consideration of Rs.22,310 million (Rs. 3,500 million in cash in cash, and balance consideration by way of preferential issuance of equity shares of the Company). This transaction shall be subject to the approval of the shareholders of the Company and such Regulatory/ Statutory approvals, as may be required. <br /> <br /> b) Investment by purchasing 37,844,999 equity shares of HL Klemove India Private Limited (Target Company), aggregating to an amount equal to the INR equivalent of USD 98.44 million which will result in the Company holding 30% minus one (1) of the total paid-up share capital of Target Company. Further they have approved execution of all the relevant contractual agreements between HL Klemove Corporation (parent of Target Company), Target Company and Company.Other Expenses1564200000As the Company's business activity falls within a single operating segment viz. "auto components and parts", no segment information is required to be disclosed.Remeasurement of post-employment benefit obligations-5340000-5340000-1340000Exchange differences on translating the financial statement of Foreign operation (net)40000400000-3960000