Financial Results – Q3 FY26

Dear Sirs,

Please note that a meeting of the Board of Directors of the Company was held on Tuesday, February 03, 2026, at 11:48 AM and was concluded at 1:10 P.M

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 for the quarter ended December 31, 2025. A copy of the same along with the Limited Review Reports received from the Statutory Auditors is enclosed as Annexure- A.

2. Re-Appointment of Mrs. Pallavi Joshi Bakhru (DIN: 01526618) as a Non-Executive Independent Director of the Company for a second term of 5 (five) consecutive years with effect from May 26, 2026, to May 25, 2031, subject to the approval of the shareholders of the Company. The details required under SEBI Circular are enclosed as Annexure- B.

The trading window shall open w.e.f. February 06, 2026

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

Yours faithfully,

NILESH

Digitally signed by NILESH KUMAR JAIN

KUMAR JAIN

Date: 2026.02.03

13:15:02 +05'30'

Encl: as above

1. Unaudited Standalone and Consolidated Financial Results

   
   
   

2. Limited Review Reports

To

The Board of Directors Gabriel India Limited

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

Pune- 4iO5Oi, Maharashtra

1. We have reviewed the consolidated unaudited financial results of Gabriel India Limited (the "Holding Company"), its subsidiaries (the Holding Company and its subsidiaries hereinafter referred to as the "Group"), (refer para 4 below) for the quarter ended December 3i, 2o2s and the year to date results for the period April oi, z •5 to December 3i, 2O•s which are included in the accompanying 'Statement of Consolidated Unaudited Financial Results for the quarter and nine months ended December 3i, 2O25' (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, 20is. as amended (the "Listing Regulations, 201s"). which has been digitally signed by us for identificationpurposes.

2. 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 34 "Interim Financial Reporting", prescribed under Section i33Of the Companies Act, 2Oi3. and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.

3. We conducted our review of the Statement in accordance with the Standard on Review Engagements ('SRE ) 241o"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, 20is. as amended, to the extent applicable.

1. The Statement includes the results of the following entities:

   Name of the Entry		Hol ing	C3nso d5ted as
   Gabriel India Limited	|	Holding Company
   Inalfa Gabriel Sunroof Systems Private Limited	|	ioo%	Subsidiary
   Gabriel Europe Engineering Centre	|	ioo%	Subsidiary
   SK Enmove Gabriel India Private Limited	|	ioo%	Subsidiary

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

   Pune - 411 006

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   Price Waterhouse (aPartnership Firm) converted into Price Waterhouse Chartered Accountants LLP (aLimited Liability Partnership with LLP identity no: LLPIN MC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAIregistration number is 012754N/N500016 (ICAIregistration number before conversion was 0l2754N)

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2. Based on our review conducted andprocedures performed as stated in paragraph 3 above, nothing has come to 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 in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2ois including the manner in which it is to be disclosed, or that it contains any material misstatement.

1. The consolidated unaudited financial results include the interim financial information of two subsidiaries which have not been reviewed by their auditors, whose interim financial information reflect total revenue of Rs 47 g6 million and Rs. 127.o6 million, total net loss after tax of Rs 3 6g million and Rs s.i3 million and total comprehensive loss of Rs. 3.69 million and Rs s.i3 million for the quarter ended December 3i, 2o2s and for the period from April oi, 2025 to December 3i, 2025. respectively, as 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.

   For Price Waterhouse Chartered Accountants LLP Firm Registration Number: oi2754N/Ns ooi6

   NEERAJ

   N Ez::/.i.: ...

   BALKRISHA ^••••

   Date: 2026.02.03

   N SHARMA 2.57.34 +05 30

   Neeraj Sharma Partner

   Membership Number: io839l UDIN: 26io83glWZAO 5 17

   Place: Pune

   Date: February o3, 2026

   ‌GABRIEL INDIA LIMITED 29tñfwilestone, Bill.KuruIi, Tal.Kted eune 4i0 50i cm-ts4ioienissiefeois7ss STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025
   S.No.							year ended
   		3i.*z.zozs	ao.os.zozs	a*.iz.zoz4	ai.iz.zozs	3i.*z.zozs	31.03.2025
   		(unaudited)	(unaudited)	(unaudited)	(unaudited)	(Unaudited)	(Audited)
   	Income expenses Cost of materials consumed Purchases of stock-in-trade Other expenses erotit before exceptional items and tax Tax expense Current tax Tax expense charge / (credit) relating to prior years Deferred tax net Profit after tax (vii-viiij Other comprehensive income Items that will not be reclassified to profit or loss Remeasurement of post-employment benefit obligations Income tax relating to above Exchange differences on translating the financial statement of Foreign operation Net gains / (loss) on cash tlow hedges 1ncome tax relating to above Other comprehensive income for tte period/year, net ct tax Total tomprehensi•e intome tor the period/year net of tax th+8) eaid up Equity stare capital tFace value Rs. l/- eath) Reserves and Surplus Earnings per Equity share (nominal value ot Rs. 1/- eatt, not annualized) Basic and Diluted (Rs.)	11,786.56	11,803.03	10,165.72	34,573.40	29,902.28
   		70.43	60.69	94.57	171.04	205.88	259.60
   		1t,sss.ss	*1,863.72	10,260.29	34,744.44	30,108.I6
   iv
   		8,572.84	8,606.67	7,585.93	25,127.75	22,049.40	29,913.39
   		156.12	99.30	9507	349.57	299.21	407.21
   		(17.77)	(1.05)	(12416)	(28.20)	(163.95)	(211.12)
   		716.24	764.56	65216	2,214.25	1,898.40	2,528.50
   		254.77	250.53	19414	755.26	575.45	812.83
   		1,290.37 32.01		1,041.97 29.91	88.91	3,010.12 72.01	4,099.17 101.79
   		11,004.58		9,47502	32,167.63	27,740.64	37,651.77
   		852.41	910.lI	78527	z,s s.st	2,367.s2	3,241.64
   vi		133.17			133.17
   vii		7i9.24	910.lI	78v27	2,#43.6#	2,367.s2	3,24K6#
   viii
   		151.50	218.05	184.96	576.63	590.75	83L08
   		22.83	(0.41)		(0.64)
   		(1.74)	2.19	(0.80)	10.99		(39.2)
   		172.s9	219.83	184d6	sss.ss	561.32	79183
   		s46.66	690.zB	W1.11	1,856.67	I,8O6.20	z,449.BI
   			(4.00)	(3.00)		(11.64)
   		3.04	LOO	0.76	5.03	2.93	8.15
   		(0.15)	(0.12)	(0.23)	(0.62)		(0.01)
   				(0.92)		{1.S4)	(309)
   				0.23		0.39	0.78
   		(9.11)	(3.12)	(3.t6)	(15.59)	(9.86)	(27.99)
   		s37.ss	687.16	s97.9s	1,801.08	i,7e6.30	2,421.82
   		143.64	143.64	143.64	143.64	143.64	143.64
   							11,689.21
   		3.81	4.81	4.18	12.93	12.57	17.05
   	These 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 amendment thereunder.
   	The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 03, 2026.
   	On November 12, 2025, The Board of Directors of the Company had accorded its approval for initialization of revised Joint Venture Agreement beMeen the Company, Inalfa Roof Systems Group B.V. ('Inalfa') and Inalfa Gabriel Sunroof Systems Private Lim ited ('IGSSPL'). The execution of the Agreement is subject to obtaining requisite approvals from the Ministry of Heavy Industries, Government of India, for which Inalfa will initiate the application process. Upon receipt of these approvals, Inalfa will infuse capital into Inalfa Gabriel Sunroof Systems Private Limited for 35°é shareholding, with the remaining 65% shareholding with the Company.
   	On January 24, 2025, the Board of Directors of the Company had accorded its approval for execution of Asset Purchase Agreement (the 'Agreement') with Marelli Motherson Auto Suspension Parts Private Limited ("MMAS"), Marelli Europe S.p.A, and Samvardhana Motherson International Limited, for the acquisition of identified assets of MMA5 relating to the manufacturing of passive shock absorbers, struts and gas dampers, subject to the satisfaction of customary conditions at an agreed consideration of Rs. 521.39 million. All the conditions specified in the Agreement were duly satisfied, and the Company has completed the acquisition on April 01, 2025. The Company has accounted for the above acquisition as Business Combination under IND AS 103 "Business Combinations". The Purchase Price Allocation ("PPA") as on September 30, 2025 is on a provisional basis based on the estimated fair values at the date of acquisition. Based on the PPA, the excess of fair valuation of the assets acquired in acquisition over the consideration resulted into recognition of capital reserve (in other equity) of Rs. 56.83 million.
   	The Board of Directors has, at its meeting held on June 30, 2025, approved (subject to the requisite regulatory and other approvals) a Composite Scheme of Arrangement (the "Scheme") involving the merger of Anchemco India Private Limited (Fellow subsidiary) with Asia Investments Private Limited (Immediate Holding Company) on a going concern basis with effect from the Appointed Date of April 1, 2025; and subsequently, demerger and transfer of Automotive Undertaking of Asia Investments Private Limited as defined in the Scheme to the Company with effect from the Appointed Date of April 1, 2026. The Company is in the process of obtaining approvals from the National Company Law Tribunal (NCLT) and other regulatory authorities for the scheme under Regulation 37 of the SEBI (LODR) Regulations and section 230 to 232 read with relevant provisions and applicable rules of the Companies Act, 2013.
   7	The Board of Director of the Company have accorded its approval in the Board meeting dated July 09, 2025 to enter into a Joint Venture Agreement and Share Subscription Agreement with Jinos Co., Ltd., a corporation incorporated under the laws of South Korea ("Jinos") for subscription of equity shares of Jinhap Automotive India Private Limited ("JAIPL") to undertake the business of engineering, designing, developing, manufacturing, import, export, assembly, marketing, sales and distribution of fasteners for both automotive and industrial applications.
   	On October 07, 2025, the Board of Directors of the Company had accorded its approval for execution of Joint Venture Agreement ('JVA') between SK Enmove Co., Ltd (SKEN), a corporation incorporated under the laws of the Republic of Korea, and the Company formally executed in October 15, 2025, to enable formation of a Joint Venture Company wherein SKEN and the Company will have shareholding in the ratio of 51:49 respectively, and will undertake the business of engineering, designing, developing, manufacturing, packaging, import, blending, assembly, marketing, sales and distribution and exports of any type of engine oils, e-fluids (electric vehicle fluids), shock absorber oil, industrial lubricants, greases and e-thermal fluids (thermal management) in identified territory.
   	The Government of India notified four labour codes ('New Labour Codes') effective November 21, 2025. The Ministry of Labour & Employment has also issued draft Central Rules and FAQs to help in assessing the financial impact of these changes. Accordingly, the Group has recognised incremental obligations aggregating Rs. 133.17 million as an exceptional item on account of employees past services in accordance with Ind AS 19 -'Employee Benefits' and FAQs provided by the Institute of Chartered Accountants of India. The Group is in the process of reassessing and implementing policy changes to its existing employee benefit policies and continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments,
   NEERAJ }/}t! *""°"						For and on behalf of the 8oard Atul Jaggi ManagingDienr DM:07263848
   N SHARMA
   elate: Pune
   oate: February 03, 2026

   ‌Price Waterhouse Chartered Accountants LLP

   Review Report

   To

   The Board of Directors Gabriel India Limited

   29th Milestone, Pune-Nashik Highway, Village Kuruli, Taluka Khed,

   Pune- 4iOsoi, Maharashtra

   1. We have reviewed the standalone unaudited financial results of Gabriel India Limited (the "Company") for the quarter ended December 3i, 2o2s and the year to date results for the period April Ol, 2O25 tO December 3i, 2025. which are included in the accompanying 'Statement of Standalone Unaudited Financial Results for the quarter and nine months ended December 3i, zoos' (the "Statement"). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, rois. as amended (the "Listing Regulations, rois"). which has been digitally signed by us for identification purposes. 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 Standard 34 "Interim Financial Reporting" ("Ind AS 34"). prescribed under Section i33 Of the Companies Act, zOi3. 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)

      • 41o "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. 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 would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

3 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 and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2ois including the manner in which it is to be disclosed, or that it contains any material misstatement.

For Price Waterhouse Chartered Accountants LLP Firm Registration Number: oi2754N/N5 OOI6

Neeraj Sharma Partner

Membership Number: iO 391

UDIN: 26108391OXYXQY4898

Place: Pune

Date: February o3. zO26

Price Waterhouse Chartered Accountants LLP, 7th Floor, Tower A - Wing 1, Business Bay, Airport Road,

Yerwada

Pune - 411 006

T: +91 (20) 69050570

Registered office and head ‹Office: 1 1 -A, Vishun Digamber Mar3, Sucheta l3haw an. New Delhi - 1 10002

Price Waterhouse (a Pai'tncrship Finn) con vcrtcd into Price Waterhouse Chartered Accountants I.I.P (a I.invited I.iabi1ity Partnership with I.I.P idcutitj no: I.I.PIN MC-500 1) with effect fr‹im July 25, 20 14. l'ost its c‹niversi‹in to l'rice Waterhouse Chartered Accountants L LI'. its ICAI registi ation number is 0I2754N/N5000 16 (I CAI rcgi stratiou number bclore conversion was 0 12754N)

‌Annexure B

Details required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular