5446122026-04-012026-06-305446122026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares544612TENNINDNOTLISTEDINE19RI01016Tenneco Clean Air India LimitedMain BoardEquity2026-04-012027-03-312026-08-052026-07-29INRMillionsQuarterlyFirst quarterSingle segmentAuto Components & Equipments2026-08-0519:30:002026-08-0520:30:00Not applicable2026-04-012026-06-30UnauditedConsolidated15447530000865900001553412000010278550000199970000-32895000096442000083770000277590000186476000013340110000219401000002194010000569890000-2824000054165000001652360000000016523600000165236000016504000001960000004036040000104.094.09004.094.09Notes to Unaudited Consolidated Financial Results: <br /> <br /> 1. The Unaudited 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 Unaudited Consolidated Financial Results for the quarter the ended 30 June 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 ended 30 June 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 4 August 2026 and 5 August 2026, respectively and have been reviewed by the statutory auditors of the Parent Company. The audited financial information of the subsidiary, TAIPL, for the period ended 30 June 2025 was audited by previous auditors who had expressed an unqualified audit opinion. <br /> <br /> 4. The results of the quarter ended 31 March 2026 are balancing figures between audited results in respect of full financial year and published year to date results up to third quarter ended 31 December 2025 which has been subject to limited review by auditors. <br /> <br /> 5. The Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 of Tenneco Clean Air India Limited ("the Company") 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 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 in the consolidated financial results of the group for the year ended on 31 March 2026. <br /> <br /> 8. The Unaudited 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.Other Expenses1864760000000