5057142026-07-012026-09-305057142026-09-305057142026-03-315057142026-04-012026-09-305057142026-07-012026-09-30in-capmkt:OtherExpenses1Member5057142026-04-012026-09-30in-capmkt:OtherExpenses1Member5057142026-09-30OtherNoncurrentFinancialAssetsDomain15057142026-09-30OtherNoncurrentAssetsDomain15057142026-09-30OtherNoncurrentAssetsDomain25057142026-09-30OtherCurrentFinancialAssetsDomain15057142026-09-30OtherCurrentAssetsDomain15057142026-09-30OtherNoncurrentFinancialLiabilitiesDomain15057142026-09-30OtherNoncurrentFinancialLiabilitiesDomain25057142026-09-30OtherNoncurrentLiabilitiesDomain15057142026-09-30OtherCurrentFinancialLiabilitiesDomain15057142026-09-30OtherCurrentFinancialLiabilitiesDomain25057142026-09-30OtherCurrentLiabilitiesDomain15057142026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15057142026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15057142026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15057142026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15057142026-07-012026-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares505714GABRIELNOTLISTEDINE524A01029Gabriel India LimitedMain BoardEquity2026-04-012027-03-312026-10-302026-10-24INRMillionsQuarterlySecond quarterSingle segmentAuto Components and Parts2026-10-3015:25:002026-10-3017:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-07-012026-09-30UnauditedConsolidated16079960000660700001614603000012043730000119950000-1102200008915300001472800003288400001726230000151473400009986900000998690000261390000-1939000024200000007566900000004830000001239690000-45800001235110000123112000085700001226560000855000019163000016.86.8006.86.8The 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. The Scheme was approved by the National Company Law Tribunal (NCLT) vide its order dated May 11, 2026. Accordingly, during the half year ended September 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 September 30, 2025 and year-to-date ended September 30, 2025, 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 Group's affairs <br /> Impact of restatement on earning per share (EPS) for comparative period/year: <br /> Particulars Quarter ended Year-to-date Year ended <br /> 30.09.2025 30.09.2025 31.03.2026 <br /> Earnings per share <br /> Before accounting for Scheme 4.81 9.12 17.55 <br /> After accounting for Scheme 6.01 11.93 24.22 <br /> These consolidated 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 amendments thereunder <br /> <br /> The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on October 30, 2026. <br /> <br /> 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 /> 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 /> The Company raised funds through the issuance of unsecured, listed, non-convertible debentures (NCDs) on a private placement basis, aggregating up to Rs. 10,000 millions. The NCDs have a face value of Rs. 1,00,000 each and carry a fixed coupon rate of 8.15% per annum. Details are as below- <br /> 8.15% unsecured, listed, non-convertible debentures (NCDs)- 10,000.00- Next principal <br /> installment date- September 10, 2029 <br /> <br /> On July 21, 2026, the Board of Directors of the Company approved acquisition of 28.99% equity stake on HL Mando Anand India Private Limited equivalent to 48,134,427 equity shares from Asia Investments Private Limited (Promoter and holding company of the Company), for a composite consideration of Rs.22,310 millions which was approved by the shareholder on August 19, 2026. The Consideration was discharged by issue of 1,44,04,204 equity shares at aggregating to Rs. 18,810 million to the Promoter on preferential basis and balance Rs. 3,500 millions was paid in cash. The preferential allotment of securities was done on September 11, 2026 which was considered as the date of acquisition by the management. The Company has accounted the acquisition by applying analogy of Appendix C of IND AS 103 "Business Combination". <br /> <br /> On July 21, 2026, the Board of Directors of the Company had accorded its approval for execution of Share Purchase Agreement and Joint Venture Agreements ('Agreements') with HL Klemove Corporation and HL Klemove India Private Limited ('the "Target Company'), purchasing 37,844,999 equity shares of the Target Company at a consideration of USD 98.44 million. The Company has acquired the shares on August 25, 2026 and has accounted for the acquisition on provisional basis. The management is in the process of identifying and determining the fair values of tangible and intangible assets in accordance with IND AS 28 "Investments in Associates and Joint Ventures". <br /> <br /> The Board of Directors of the Company, at its meeting held on October 06, 2026, approved entering into a Joint Venture Agreement between Faurecia Automotive Seating India Private Limited (“FASI”) and the Company for the formation of a joint venture company (“JV Co.”) with an initial investment of Rs. 200.00 million. The JV Co. was incorporated on October 19, 2026 under the name Faurecia Anand Seating India Private Limited. FASI and the Company will hold 50% plus one equity share and 50% less one equity share, respectively. <br /> <br /> The Board of Directors in their meeting held on October 30, 2026 declared an interim dividend of Rs. 2.15 per share for the period ended September 30, 2026. The record date for the same is November 06, 2026, in accordance with the Ind AS 10 ‘Event after reporting date’ as notified by the Ministry of Corporate Affairs through amendment to Companies (Accounting Standards) Amendment Rules, 2016 dated March 30, 2016, the Company has not accounted for interim dividend as a liability as at September 30, 2026. <br /> 2026-04-012026-09-30UnauditedConsolidated303367900001123600003044915000022572210000235250000-1592400001747740000207040000651860000329043000028545290000190386000001903860000500860000-7520000493340000014105200000009104300002320950000-85400002312410000230464000016310000229619000016220000191630000112.8412.840012.8412.84Other Expenses1726230000Other Expenses329043000072053800009296500006808000002571390000752380000019654060000210400000166200001243500001620100003725000036180000031742000000513819000012829900009793220000141952000021070000400000034426000012865060000065284000018656090000503980900001916300002239925000022590880000439860000230307400001187557000000030748400001495041000034819000018930000003576000015523660000817220000918010000854597000094639800007392300001102043000034046000042866000054140000011843690000002736735000050398090000Other non-current financial assets124350000Other non-current assets355930000Other Income Tax Assets5870000Other current financial assets344260000Other current assets652840000Lease Liabilities762820000Other non-current financial liabilities2312020000Other non-current liabilities35760000Lease Liabilities147980000Other current financial liabilities591250000Other current liabilities340460000207040000-377060000-190967000000-133460000-399000000012262100000012000065186000003000000028820000379700000-281400000293100000000-1401000000-3495300001554330000000435940000011183900000000010602240000001839000093523000002037400000001478900000000011239700000-201000000003775000002500000-1070448000000132900000000011317340000751490000952200005497000001431900000-100009791020000204930000020493000011229200001327850000Remeasurement of post-employment benefit obligations-5160000-5160000Remeasurement of post-employment benefit obligations-10500000-10500000-1300000-2640000Exchange differences on translating the financial statement of Foreign operation (net)-720000-720000Exchange differences on translating the financial statement of Foreign operation (net)-680000-68000000-4580000-8540000UnauditedtruePrice Waterhouse Chartered Accountants LLPtrue2026-11-30