5448672026-04-012026-06-305448672026-04-012026-06-30in-capmkt:OtherExpenses1Member5448672026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544867DHOOTTRANSNOTLISTEDINE01NH01023Dhoot Transmission LimitedMain BoardEquity2026-04-012027-03-312026-09-042026-08-31INRMillionsQuarterlyFirst quarterSingle segmentAutomotive wiring harness & ancillary components business2026-09-0413:27:002026-09-0414:35:00Not applicablefalsefalseNo such instances2026-04-012026-06-30UnauditedStandalone10774290000515600001082585000083477200000484700005770000008878000020967000076265000010034290000791560000-200000007715600001443800005481000019919000005723700000000572370000138000057375000037694000023.043.04003.043.04Notes to the standalone financial results: <br /> <br /> 1 This Statement of standalone unaudited financial results for the quarter ended June 30, 2026 has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (referred to as "Ind AS") 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India, read with the relevant rules issued thereunder, as amended from time to time and in terms of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ("Listing Regulations 2015" ). These results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on September 04, 2026. <br /> <br /> 2 On August 17, 2026 the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE). Accordingly, these are the first quarterly results after the listing of the shares. The figures for the quarter ended June 30, 2026 have been subjected to limited review by the statutory auditors. The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year up to March 31, 2026 and the unaudited year-to-date figures up to December 31, 2025 being the date of the end of the third quarter of the financial year. The figures for quarters ended June 30, 2025 and March 31, 2026 have not been subjected to limited review by the statutory auditors and the management has exercised necessary diligence in preparing the financial results of these periods. <br /> <br /> 3 The Company has identified only one reportable operating segment as it deals mainly in "Automotive wiring harness & ancillary components business". The Company's activities fall within a single primary operating segment and accordingly, no segment information is required to be disclosed. <br /> <br /> <br /> 4 a. During the quarter ended June 30, 2026, the Company has made investment of INR 4,991.14 million in fully paid up equity shares in its wholly owned subsidiary company namely "Dhoot Automotive Systems Private Limited" to enter into a Business Transfer Agreement with M/s. Multilink for the acquisition of its undertaking. <br /> b. During the quarter ended June 30, 2026, the Company has made investment of INR 28.21 million in equity shares in its wholly owned subsidiary company namely "Dhoot Transmission GMBH" for general corporate purposes. <br /> <br /> 5 The Company has recognised exceptional items comprising: <br /> <br /> (i) The Company has incurred expenses towards advisory and consulting services, including business strategy/restructuring, financial and operational guidance provided by Bain Capital Advisors (India) Private Limited. Of this amount, certain portion has been recovered from subsidiaries of the Company. The resulting net expense, being non-recurring and strategic in nature, has been classified as an Exceptional Item. <br /> (ii) The Government of India, on November 21, 2025, notified the four Labour Codes - Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code, 2020 - subsuming 29 existing labour laws. Consequent to the notification, the Company had assessed the impact and recorded a net expense as per the above table. As this impact was material, regulatory-driven, and non-recurring, the same is presented under “Exceptional Items” in the financial results. The Company continues to monitor the Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed. <br /> <br /> 6 During the year ended March 31, 2026, pursuant to the Share Subscription and Purchase Agreement ("BC Asia SSPA") entered into between the Company, Mr. Rahul R. Dhoot and BC Asia Investments XV Limited ("BC Asia XV"), BC Asia XV acquired 55% equity interest in the Company. As part of the same arrangement, the Company acquired an 85% stake in Dhoot Holdings Private Limited ("DHPL"), resulting in DHPL becoming its wholly owned subsidiary. Subsequently, upon completion of the Initial Public Offering ("IPO") of the Company and its listing of equity shares, BC Asia XV's shareholding is reduced to 42.84%. <br /> <br /> 7 Subsequent to the period ended June 30, 2026, the Company has completed its IPO of 35,218,047 equity shares of face value of INR 2 each at an issue price of INR 871 per share (including a share premium of INR 869 per share). A discount of INR 80 per share was offered to eligible employees bidding in the employee reservation portion of 75,853 equity shares. The issue comprised of a fresh issue of 16,080,445 equity shares aggregating to INR 14,000 million and offer for sale of 19,137,602 equity shares by selling shareholders aggregating to INR 16,668.85 million. Pursuant to the IPO, the equity shares of the Company were listed on NSE and BSE on August 17, 2026. Further, the Company will provide an update of the utilisation of the IPO proceeds towards the objects of the offer effective next reporting period based on the actual utilization of the funds. <br /> <br /> 8 "Pursuant to the Board resolution dated December 23, 2025 and the shareholders’ resolution dated December 24, 2025, the Company sub-divided its equity shares from a face value of INR 100 per share to INR 2 per share. Subsequently, pursuant to the resolutions approved by the Board of Directors on March 11, 2026 and the shareholders on March 13, 2026, the Company issued bonus equity shares in the ratio of 2:3, being two fully paid-up equity shares of INR 2 each for every three fully paid-up equity shares of INR 2 each held by the shareholders. <br /> The weighted average number of shares for the quarter ended June 30, 2025 has been adjusted to reflect the impact of the above as per Ind AS 33. <br /> " <br /> 9 The aforesaid results are available on Company's website (www.dhoottransmission.com) and also on website of NSE (www.nseindia.com) and BSE (www.bseindia.com), where the shares of the Company are listed. <br /> <br /> Place : Chhatrapati Sambhajinagar <br /> Date : September 4, 2026 <br /> Other expenses762650000Remeasurements of post-employment benefit obligations1840000184000046000001380000