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Clean Air India LimitedMain BoardEquity2026-04-012027-03-312026-11-042026-10-29INRMillionsQuarterlySecond quarterSingle segment Auto Components & Equipments2026-11-0420:00:002026-11-0421:28:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-03-25https://tennecoindia.com/investor-relations/corporate-governance-policies/falsefalseNA2026-07-012026-09-30UnauditedStandalone71842300008155000072657800004648690000072700000317940000448500001155200006869500005886650000137913000001379130000361330000-94000003519300000102720000000001027200000010272000004036040000102.552.55002.552.55Notes to the Unaudited Standalone Financial Results: <br /> <br /> 1. The 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 Statement of Unaudited Standalone Financial Results for the quarter and the six months ended 30 September 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 /> 2. The above Unaudited Standalone Financial Results for the quarter and the six months ended 30 September 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 3 November 2026 and 4 November 2026, respectively. The statutory auditors of the Company have reviewed the unaudited standalone financial results and have issued an unmodified conclusion. <br /> <br /> 3. The Unaudited Standalone Financial results 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 /> 4. The Company 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 /> 5. Other income for the year ended 31 March 2026 includes dividend income of INR 8,958.87 millions from its subsidiary, Tenneco Automotive lndia Private Limited. <br /> <br /> 6. 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 Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is Rs. 85.31 million and has been recognised as exceptional item in the standalone financial results of the Company for the year ended on 31 March 2026. <br /> <br /> 7. 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