Financial Results – Q2 FY26

Date: November 12, 2025

Sub: Outcome of Board MeetingRef: Regulation 30(2) and 33 of (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”)

Dear Sirs,

Please note that a meeting of the Board of Directors of the Company was held on Wednesday, November 12, 2025, at 02.45 PM and was concluded at 04:23 PM.

In terms of SEBI Listing Regulations, we would like to inform you that in the said meeting the Board of Directors of the Company considered and approved, inter- alia the below matters:

1. The Unaudited Standalone and Consolidated financial results along with the Statement of assets and liabilities and Cash flow statement for the quarter and half year ended September 30, 2025. A copy of the same along with the limited review report received from the statutory auditors is enclosed.

2. An Interim Dividend of Rs. 1.90 per share having face value of Re. 1 each.

3. The record date for the payment of interim dividend to be Friday, November 21, 2025. Dividend shall be paid to the shareholders on or before Thursday, December 11, 2025

We request you to take the above information on record and kindly acknowledge receipt.

Thanking you, Yours faithfully,

For Gabriel India Limited

NILESH KUMAR JAIN

Nilesh Jain

Digitally signed by NILESH KUMAR JAIN Date: 2025.11.12

17:06:21 +05'30'

Company Secretary

Email Id: secretarial@gabriel.co.in

Encl:

1. Unaudited financial results along with the Statement of assets and liabilities and Cash flow statement

   Registered Office:

   Gabriel India Limited

   29th Mlle5tone, Pune-Nashik HiyI1vay, Taluka Khed, Village Kuruli, Distt. Pri ne 41050 1 Maharashtra India

   T: +912135610700, 610737

   htt ps:// v c’. anandgroupindia.rom/gabrielindia CIN: L34101 PN1961PLC0 15735

   GABRIEL INDIA LIMITED 29th Mllestono Vill.Kuculi, Tal.Khed Pune 110 5O1 CIN-M41O1PN1961PLC015745 STANDALONE STATEMENT OF ASSETS AND LIABIUTIES AS ATSEPTEMBER,Z025
   	As at	As at
   		3t.0120Z5
   	(Unaudited)	(Auditedf
   A. ASSETS Non-current assets (a) Property, plant and equipment	4,966.13	4,599.27
   (b) Right-of-use assets	260.65	62.42
   {cl Capital work-in-progress	495.95	4L6.64
   (dl Investment propenies	61.09	61.63
   (e) Intangible assets	83.17	71.10
   (fj Intangible assets under development	409.0t	326.76
   (g) Financial assets
   I) Investments	310.6S	310.69
   iii) Other financial assets	108.78	79.56
   lh) Income tax assets (net)	94.88	61.27
   [i) Other non-current assets	183.26	169.76
   	7,01350
   €tsrrent assets {a) Inventories	3,0S0.20	2.?66.58
   (h) Financial assets
   i) Investments	0.65	368.83
   ii) Trade receivables	6,458.48	5,273.8Z
   iii› Cash and cash equivalents	1.077.47	358.89
   ivl Bank Balances other than iii) above	L18.44	15.94
   v) Loans	481.45	6S8.81
   vi) Other financial assets	1,439.1J	1,800.23
   fcl Other current assets	426.42	437.91
   	13,092.22
   	20.t05.72	17.860.14
   B. EQUITY AND MABlLfTlE5 Equity (a) Equity share capital	143.64	143.64
   (b) Other equity
   i) Reserve and surplus	12,214.13	11.42i85
   	12,357.77	11,567.49
   (a) Financial liabilities
   i) Lease liabilities	231.74	73.54
   (b) Provisions	209.05	170.96
   Ie› deferred tax liabitities (netl	107.88
   	54&67	3S0.10
   Current liabilltles
   (a) Financial liabilities
   i) Lease liabilities	59.57	13.60
   ii) Trade payables
   Total Outstanding dues of micro enterprises and small enterpr	750.63	709.04
   Total outstanding dues of creditors other than micro	5,556.05	4,411.34
   iii) Other financial liabilities	333.22	36y58
   (b) Provisions	193.35	19&77
   (c) Current tax liabilities	SS.6S	7.84
   {d) Qher current liabilities	250.81	23&38
   	7.ISS.28	5,942.5S
   ToQl Eqvlty and Liabilities	30,105.72	17,860.J4
   Plaoe: Pune Date: Nova-mber 12, 2025	For and on behalf of the Baard Atul Atul Jaggi Managlng Director DIN 0726184B

   Price Waterhouse Chartered Accountants LLP

   Review Report

   To

   The Board of Directors Gabriel India Limited

   29a Milestone, Pune-Nashik Highway,

   Village Kuruli, Taluka Khed,

   Pune- 4•osoi, Maharashtra

   i. We have reviewed the unaudited financial results of Gab e1 India Limited (the “Company”) for the quarter ended September 3o, ao•5 and the year to date results for the period April oi, zoos to September 3o, zoz5, which are included in the accompanying Statement of Standalone Unaudited Financial Results quarter and half year ended September 3o, sos5, the Standalone Statement of

   Assets and Liabilities as on that date and the Standalone Statement of Cash Flows for the half-year ended on that date (the "Statement”). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, Lois. as amended (the “Listing Regulations, flOi5"), which has been initialled by us for identificationpurposes. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standar 34 “Interim Financial Reporting" (“Ind 34”). prescribed

   under Section i33 Of the Companies Act, ooi3, and other accounting principles generally accepted in

   India. Our responsibility ia to expressa conclusion on the Statement based on our review.

2. We conducted our review nf the Statement in accordance with the Standard on Review Engagements (SRE) s41o, “Review of Interim Financial Infnrmation Performed by the Independent Auditor of the Entity’ issued by the Institute of Chartered Accountants ofIndia. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement.

3. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, arid applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would

become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

4• Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India andhas not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, zoosdeluding the manner in which it is to be disclosed, or that it contains any material misstatement.

NEERAJ

For Price Waterhouse Chartered Accountants LLP Firm Registration Numb£lT: o •75W/Nsoooi6

Digitally signed by NEERAJ BALKRISHAN

BALKRISH HARMA

N SHARII

, 25.11.12

16:54:39 +O5'3O'

Neeraj Sharma Partner

Membership Number: io839i UDIN: >5IO 39 BMMJHU864

PlRce: Calgary, C!snada

Date: November iz, eoa5

Price Waterhouse Chartered Ac‹xiuntants LLP, 7thFloor, Tower A - Wing I, Business Bay, Airport Road, Yerwada

- -— Pune — 411 006 --

T: +91 (20) 69050570

Regista•ed offloe and Heel oI‘fiee- 11-A, Viahnu Digember Marg, Sur+•ta Bhawan. New Delhl - 110002

prioe Waterhouse {c Partnership Pinnj aonverted into Price Waterhouee Chertarad Aeeountantc LLF' {aLimited Mobility Partn•rghip with LLP identity no• LLPIN AAC-5001) with effent Jrom July 15, 2014. Post Its conversion to Prfoe Waterhouse Chartered Accountsns LLP, its lCAl registradon number Is OJ 27MN/N500016 (ICAI registration number bofore conversion was 012754N)

” e

Price Waterhouse Chartered Accountants LLP

Review Report

To

The Board of Directors

GabrielIndia Limited

wqth Milestone, Pune-Nashik Highway, Village Kuruli, Taluka Khed,

Pune- qio5oi, Maharashtra

i. We have reviewed the consolidated unaudited financial results of Gabriel India I imited (the “Holding Company”), its subsidiaries (the Holding Company and its subsidiaries hereinafter referred to as the “Group”), (refer paragraph 4 below) for the quarter ended September 3o, zoz5 and the year to date results for the period April oi, zoos to September 3o, zO2§ which are included in the accompanying Statement of Consolidated Unaudited Financial Results for the quarter and half year ended September 3o, zoos. the Consolidated Statement of Assets and Liabilities as on that date and the Consolidated Statement of Cash Flows for thehalf-year ended on that date (the “Statement”). The Statement is being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, void, as amended (the “Listing Regulations, 2Ol5”1. which has been initialed by us for identification purposes.

This Statement, which is the responsibility of the Holding Company's Management and has been approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard s4 “Interim Financial Reporting”, prescribed under Section 30 Of the Companies Act, s •3. and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.

We conducted our review of the Statement in accordance with the Standard on Review Engagements ('SRE’) fl4•o “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants ofIndia. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we wouldbecome aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2O s. as amended, to the extent applicable.

The Statement includes the results of the following entities:

Price Waterhouse Chartered Accountants LLP, 7th Floor, Tower A - Wing 1, Business Bay, Airport Road, Yerwada Pune— 411 006

T: + 91 (20) 69050570

Registered ofTlce and Head otlice: 11-A, Vishnu Oigamber Idarg. Sucheta Bhawan, New Deihi - j looo2

Price waterhousa ja Partnership nrmj convanad into Pnce Werernouse unartereo accountans LLF' (a Limiteci Llabiiity F'artnership with Lee identity ne: LJ.PIN AAC—S001) w*h affect fram 3uy 25, 2014. Post \s conversion to Ptce 'Naelfouse Chartered 8.ccountans LLP. *s Cht registraion number is ' 12754H/N500€r6 tGA tt

Price Waterhouse Chartered Accountant LLZ•

5- Based onour review conducted andprocedures performed as statedin paragraph 3 above, nothing has cometo our attention that causes us tobelieve that the accompanying Statement has not beenprepared in all material respects in accordance with the recognition and measurement principles laid down-i in

the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India andhas not disclosed the information required to be disclosed in terms of Regulation 3s of the Listipg Regulations, sois eluding the manner in which it is to be disclosed, or that it contains any material misstatement.

6. The consolidated unaudited financial results include the interim financial information 1 subsidiary which have not beenreviewed by their auditors, whose interim financial informaBon reflect totalassets of Rs 4o.io million and net assets of Rs (3 q8) million as at September 3o, ao•s and totalrevenue of 79.1Omillion andRs 40 46 million, totalnet profit after tax ofRs. 1.44 million andRs. o.43 million and total comprehensive income of Rs. i.‹4 million and Rs. O.4s Illillion for the quarter erided September 3o, oO2s and for the period from April or, 2Ofl5 to September 3o, ao•s. respectively, and rush dows (net) of Rs. 1.4« million for the period fmm April oi, ooze to September 3o, ao s. •• considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these interim financial information are not material to

the Group. Our conclusion on the Statement is not modified in respect of the above matter.

NEERAJ

Por Price Waterhouse Chartered Accountants LLP Firm Registration Number: ois754N/Nsoooi6

' Digitally signed by NEERAJ BALKRISHAN

BALKRISHA HARMA

SHARMA

Neeraj Sharma Partner

Membership Number: io839> UDIN: •sio839•BMMJHV86is Place: Calgary, Canada

Date: November 12, 2025