Interim report
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motherson Samvardhana Motherson International Limited Head Office : C - 14 A & B , Sector 1 , Noida - 201301 Distt . Gautam Budh Nagar , U.P. India Tel : + 91-120-6752100 , 6752278 , Fax : + 91-120-2521866 , 2521966 , Website www.motherson.com August 06 , 2026 BSE Limited Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai - 400001 , Maharashtra , India Scrip Code : 517334 National Stock Exchange of India Limited Exchange Plaza , 5th Floor , Plot No. C / 1 , G - Block , Bandra - Kurla Complex , Bandra ( E ) , Mumbai - 400051 , Maharashtra , India Symbol : MOTHERSON Ref .: Unaudited Financial Results for the quarter and three months ended June 30 , 2026 Dear Sir ( s ) / Madam ( s ) , The Board of Directors of the Company in its meeting held on Thursday , August 06 , 2026 , inter - alia , have considered and approved Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and three months ended June 30 , 2026 . Pursuant to Regulation 33 and Regulation 52 of Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( " SEBI LODR ” ) , please find enclosed the following : 1. Unaudited Standalone and Consolidated Financial Results for the quarter and three months ended June 30 , 2026 ; 2. Limited Review Reports on the Standalone and Consolidated Financial Results for the quarter and three months ended June 30 , 2026 ; 3. Presentation on the performance of the Company for the quarter and three months ended June 30 , 2026 ; and 4. Copy of the Press Release issued by the Company . The Board Meeting of the Company commenced at 0800 Hours ( IST ) and concluded at 1130 Hours ( IST ) . The results will be uploaded on Company's website www.motherson.com in compliance with Regulation 46 ( 2 ) ( 1 ) ( ii ) and Regulation 62 ( 1 ) ( b ) ( ii ) of the SEBI LODR and will be published in the newspapers in terms of Regulation 47 ( 1 ) and Regulation 52 ( 8 ) of the SEBI LODR . The above is for your information and records . Thanking you , Yours truly , For Samvardhana Motherson International Limited ALOK GOEL Alok Goel Digitally signed by ALOK GOEL Date : 2026.08.06 11 : 32 : 20 + 05'30 ' Company Secretary Regd Office : Unit - 705 , C Wing , ONE BKC , G Block Bandra Kurla Complex , Bandra East Mumbai - 400051 , Maharashtra ( India ) Tel : 022-61354800 , Fax : 022-61354801 CIN No .: L35106MH1986PLC284510 Email : investorrelations@motherson.com Proud to be part of samvardhana mothersonl
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S.R. Batliboi & Co LLP, a Limited Liability Partnership with LLP Identity No. AAB-4294 Regd. Of¿ce : 22, Camac Street, Block ‘B’, 3rd Floor, Kolkata-700 016 67, Institutional Area Sector 44, Gurugram - 122 003 Haryana, India Tel: +91 124 681 6000 Independent Auditor’s Review Report on the Quarterly Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Samvardhana Motherson International Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Samvardhana Motherson International Limited (the “Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group”), its associates and joint ventures for the quarter ended June 30, 2026 (the “Statement”) attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. The Holding Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Holding Company’s Board of Directors. 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) 2410, “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. We also performed procedures in accordance with the Master Circular No. CIR/CFD/CMD1/44/2019 dated March 29, 2019 issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the entities mentioned in Annexure I. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The accompanying Statement includes the unaudited interim financial results and other financial information in respect of: x 65 subsidiaries and one Employee Stock Option Trust, whose unaudited interim financial results include total assets of Rs. 72,526.35 Crores as at June 30, 2026, total revenues of Rs. 15,759.92 Crores, total net profit after tax of Rs. 830.73 Crores, total comprehensive income of Rs. 847.16 Crores for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their respective independent auditors.
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x 5 joint ventures, whose unaudited interim financial results include Group’s share net profit after tax of Rs. 46.22 Crores, total comprehensive income of Rs. 46.53 Crores, for the quarter ended June 30, 2026, as considered in the Statement whose financial results, other financial information have been reviewed by their respective independent auditors. The independent auditor’s reports on interim financial results of these entities have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries and joint ventures is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. 7. The accompanying Statement includes unaudited interim financial results and other unaudited financial information in respect of: x 76 subsidiaries, whose interim financial results and other financial information reflect total assets of Rs. 6,758.01 Crores as at June 30, 2026, and total revenues of Rs. 845.99 Crores, total net profit after tax of Rs. 0.34 Crore, total comprehensive income of Rs. 0.24 Crore, for the quarter ended June 30, 2026. x 2 associates and 3 joint ventures, whose interim financial results includes the Group’s share of net profit after tax of Rs. 0.05 Crore and Group’s share of total comprehensive income of Rs. 0.05 Crore for the quarter ended June 30, 2026. The unaudited interim financial results and other unaudited financial information of the these subsidiaries, joint ventures and associates have not been reviewed by their auditors and have been approved and furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the affairs of these subsidiaries, joint ventures and associate, is based solely on such unaudited interim financial results and other unaudited financial information. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. Our conclusion on the Statement in respect of matters stated in para 6 and 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors and financial results certified by the Management. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 ______________________ per Ashok Narayanaswamy Partner Membership No.: 095665 UDIN: 26095665JKBNWP2031 Place: Gurugram Date: August 06, 2026 Ashok Narayanaswamy Digitally signed by Ashok Narayanaswamy Date: 2026.08.06 10:11:41 +05'30'
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Annexure I List of Subsidiaries/Associates/Joint Ventures Subsidiaries Sl. No. Name of the Company 1 Motherson Global Investments B.V. 2 Motherson Global Holdings Company B.V. 3 SMRC Automotive Modules France SAS 4 Samvardhana Motherson Reydel Automotive Parts Holding Spain SLU 5 SMRC Automotive Interiors Spain S.L.U. 6 SMRC Automotive Interior Modules Croatia d.o.o (Dissolved with effect from April 11, 2026) 7 Samvardhana Motherson Reydel Autotecc Morocco SAS 8 SMRC Automotive Technology RU LLC 9 SMRC Smart Interior Systems Germany GmbH 10 SMRC Automotive Solutions Slovakia s.r.o. 11 SMRC Automotive Holding South America B.V. 12 SMRC Automotive Modules South America Minority Holdings B.V. 13 SMRC Automotive Tech Argentina S.A. 14 SMRC Fabricação e Comércio de Produtos Automotivos do Brasil Ltda. 15 SMRC Automotive Products India Limite d 16 SMRC Automotive Smart Interior Tech (Thailand) Ltd. 17 PT SMRC Automotive Technology Indonesia 18 SMRC Automotive Interiors Japan Ltd. 19 Yujin SMRC Automotive Techno Corp. 20 SMRC Automotives Technology Phil Inc. 21 Shanghai SMRC Automotive Interiors Tech Consulting Co. Ltd. 22 SMR Holding Australia Pty Limite d 23 SMR Automotive Australia Pty Limite d 24 Re-time Pty Limite d 25 SMR Automotive Brasil LTDA 26 SMR Automotive Yancheng Co. Limite d 27 SMR Automotive (Langfang) Co. Ltd. 28 SMR Automotive Technology Holding Cyprus Ltd. 29 SMR Automotive System Solutions France SAS 30 SMR Automotive Mirror Systems Holding Deutschland GmbH 31 SMR Automotive Mirrors Stuttgart GmbH 32 SMR Grundbesitz GmbH & Co. K G 33 Motherson DRSC Deutschland GmbH 34 Motherson Innovations Deutschland GmbH 35 SMR Automotive Holding Hong Kong Limite d 36 SMR Automotive Mirror Technology Hungary Bt 37 SMR Automotive Mirror Technology Holding Hungary Kft 38 SMR Automotive Systems India Limited
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39 SMR Automotive Operations Japan K.K. (Merged with Misato Industries Co. Ltd. on May 21, 2026) 40 Samvardhana Motherson Reflectec Group Holdings Limited (Dissolved with effect from April 10, 2026) 41 SMR Patents S.aR.L. 42 SMR Automotives Systems Macedonia Dooel Skopje 43 SMR Automotive Vision Systems Mexico S.A. de C.V. 44 SMR Automotive Industries RUS Limited Liability Company 45 SMR Automotive Modules Korea Ltd. 46 SMR Hyosang Automotive Ltd. 47 SMR Automotive Technology Valencia S.A.U. 48 SMR Automotive Systems Spain S.A.U. 49 SMR Automotive System (Thailand) Limite d 50 Samvardhana Motherson Global (FZE) 51 SMR Automotive Mirror Parts and Holdings UK Ltd. 52 SMR Automotive Mirrors UK Limited 53 SMR Mirror UK Limite d 54 Motherson Innovations Company Limited, U.K. 55 SMR Automotive Systems USA Inc. 56 SMR Automotive Mirror International USA Inc. 57 SMR Automotive Vision System Operations USA INC 58 Samvardhana Motherson Corp Management Shanghai Co. Lt d 59 SMR Plast Met Molds and Tools Turkey Kalip Imalat Anonim Sirketi (Turkey) 60 SMR Plast Met Automotive Tec Turkey Plastik Imalat Anonim Sirketi (Turkey) 61 Motherson Business Service Holding Kf t. 62 SMP Automotive Produtos Automotivos do Brasil Ltda. 63 SMP Automotive Technology Iberica S.L. 64 SMP Automotive Technologies Teruel Sociedad Limitada 65 Motherson SAS Barcelona S.L.U. (formerly Samvardhana Motherson Peguform Barcelona S.L.U.) 66 Celulosa Fabril S.A. 67 Modulos Ribera Alta S.L.U. (Merged with Celulosa Fabril SA with effect from April 14, 2026) 68 SMP Automotive Systems Alabama Inc. 69 SMP Automotive Systems Mexico S.A. de C.V. 70 Samvardhana Motherson Peguform Automotive Technology Portugal S.A 71 Zhaoqing SMP Automotive Components Co., Ltd. 72 Changchun Peguform Automotive Plastics Technology Co. Lt d 73 Foshan Peguform Automotive Plastics Technology Co. Ltd. 74 Tianjin SMP Automotive Component Company Limited 75 SMP Deutschland GmbH 76 SMP Logistik Service GmbH 77 SMP Automotive Interior Modules d.o.o. ûuprija, Serbia 78 Shenyang SMP Automotive Trim Co., Ltd., China 79 SMP Automotive Interiors (Beijing) Co. Ltd 80 SMIA Technology Germany Gmbh (formerly known as Motherson Germany Holding Gmbh) 81 SMP Automotive Exterior GmbH
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82 Samvardhana Motherson Automotive Systems Group B.V. 83 Samvardhana Motherson Innovative Autosystems de México, S.A. de C.V 84 Samvardhana Motherson Innovative Autosystems Holding Company BV 85 Samvardhana Motherson Innovative Autosystems B.V. & Co. KG (merged with SMIA Technology Germany GmbH with effect from April 2, 2026) 86 SM Real Estate GmbH 87 PK Cables do Brasil Ltda 88 PKC Group Canada Inc. 89 PKC Vechicle Technology (Hefei) Co, Ltd. 90 PKC Vehicle Technology (Suzhou) Co., Ltd. 91 Jiangsu Huakai-PKC Wire Harness Co., Ltd. 92 Shanjdong Huakai-PKC Wire Harness Co. Ltd. 93 PKC Eesti AS 94 PKC Group Oy 95 PKC Wiring Systems O y 96 TKV-sarjat Oy 97 PKC SEGU Systemelektrik GmbH 98 PKC Group APAC Limite d 99 PKC Group Lithuania UAB 100 Project del Holding S.a.r.l. 101 Groclin Luxembourg S.à r.l. 102 AEES Manufactuera, S. De R.L de C.V. 103 Arneses y Accesorios de México, S. de R.L de C.V. 104 Arneses de Ciudad Juarez, S. de R.L de C.V. 105 Asesoria Mexicana Empresarial, S. de R.L de C.V. 106 Cableados del Norte II, S. de R.L de C.V. 107 PKC Group de Piedras Negras, S. de R.L. de C.V. 108 PKC Group AEES Commercial S. de R.L de C.V 109 Motherson Group Holdings Mexico S. De R.L. de C.V. 110 PKC Group Mexico S.A. de C.V. 111 Kabel-Technik-Polska Sp. z o.o. 112 PKC Group Poland Sp. z o.o. 113 PKC Group Poland Holding Sp. z o.o. 114 OOO AE K 115 PKC Wiring Systems Llc 116 PKC Group USA Inc. 117 AEES Inc. 118 AEES Power Systems Limited partnership 119 T.I.C.S. Corporation 120 Fortitude Industries Inc. 121 Motherson PKC Harness Systems FZ-LLC 122 Wisetime Oy 123 Fuyang PKC Vehicle Technology Co., Ltd. 124 Motherson Rolling Stocks S. de R.L. de C.V. 125 MSSL Australia Pty Lt d 126 Motherson Elastomers Pty Limite d 127 Motherson Investments Pty Limite d 128 Samvardhana Motherson Global Holdings Ltd.
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129 MSSL Advanced Polymers s.r.o 130 MSSL Estonia WH OÜ 131 MSSL GmbH 132 Motherson Air Travel Agency GmbH 133 Motherson Innovations Tech Limited 134 Saks Ancillaries Limite d 135 MSSL Ireland Pvt. Limite d 136 Motherson Air Travel Pvt. Ltd., Ireland 137 MSSL s.r.l Unipersonale 138 MSSL Japan Limite d 139 MSSL Korea WH Limite d 140 MSSL Mauritius Holdings Limited 141 Alphabet de Mexico, S.A. de C.V. 142 Alphabet de Mexico de Monclova, S.A. de C.V. 143 Alphabet de Saltillo, S.A. de C.V. 144 MSSL Wirings Juarez S.A. de C.V. 145 Motherson Techno Precision México, S.A. de C.V 146 MSSL Wiring System Inc., USA 147 MSSL (S) Pte Ltd. 148 MSSL Global RSA Module Engineering Limited 149 Vacuform 2000 (Proprietary) Limited. 150 Motherson Electrical Wires Lanka Pvt. Ltd. 151 MSSL WH System (Thailand) Co., Lt d 152 MSSL Mideast (FZE) 153 Motherson Wiring System Ltd. (FZE) 154 MSSL Tooling (FZE) 155 Global Environment Management (FZE) 156 MSSL (GB) Limite d 157 MSSL Consolidated Inc., USA 158 Samvardhana Motherson Innovative Solutions Limite d 159 Samvardhana Motherson Auto System Pvt. Ltd. 160 Motherson Machinery and Automations Limite d 161 Samvardhana Motherson Refrigeration Product Ltd. 162 Motherson Techno Tools Limite d 163 Motherson Techno Tools Mideast FZE 164 Motherson Technology Services Limited (MTSL) 165 Motherson Molds and Diecasting Limited 166 Samvardhana Motherson Finance Service Cyprus Limite d 167 Samvardhana Motherson Holding (M) Private Limite d 168 Samvardhana Motherson Auto Component Private Limited 169 Samvardhana Motherson Global Carriers Limited 170 Samvardhana Motherson Hamakyorex Engineered Logistics Ltd. 171 Motherson Health and Medical System Limite d 172 CTM India Limite d 173 Motherson Air Travel Agencies Limited 174 MSSL México, S.A. De C.V. 175 Fritzmeier Motherson Cabin Engineering Private Limited 176 Samvardhana Motherson Health Solutions Limite d
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177 Motherson Technology Services USA Limited 178 SMI Consulting Technologies Inc. 179 Motherson Technology Services GmbH 180 Motherson Technology Services Kabushiki Gaisha, Japan 181 Motherson Technology Service SG Pte. Ltd., Singapore 182 Motherson Technology Services United Kingdom Limited, U.K. 183 Motherson Technology Service Mid East FZ-LLC (UAE) 184 Motherson Technology Services Spain S.L.U. 185 Youngshin Motherson Auto Tech Limite d 186 CIM Tools Private Limited 187 Aero Treatments Private Limite d 188 Jilin Huakai-PKC Wire Harness Co., Ltd. 189 MSSL Germany Real Estate B.V. & Co. KG 190 SMP D Real Estates B.V. & Co. KG 191 SMP Automotive Ex Real Estate B.V. & Co. KG 192 Motherson Electronic Components Private Limite d 193 Motherson Automotive Giken Industries Corp Ltd., Japan 194 Motherson Electroplating US LLC 195 Saddles International Automotive and Aviation Interiors Private Limited 196 Motherson SAS Automotive Systems and Technologies Slovakia s.r.o. 197 Motherson Sequencing and Assembly Services GmbH 198 Motherson SAS Automotive Services USA Inc. 199 Motherson Sequencing and Assembly Services Global Group GmbH 200 Motherson SAS Automotive Module Services México, S.A. de C.V. 201 Motherson SAS Automotive Service Czechia s.r.o. 202 Motherson SAS Automotive Module Solutions (Shanghai) CO., LTD 203 Motherson SAS Automotive Modules De Portugal Unipessoal, Lda. 204 Motherson SAS Automotive Service and Module Systems Rennes S.A.S.U 205 Motherson SAS Automotive Modules and Services Argentina S.A. 206 Motherson SAS Turkey Otomotiv Servis Ticaret Limited Sirketi 207 Motherson SAS Automotive Service France S.A.S.U. 208 Motherson SAS Automotive Services and Module Technology do Brazil Ltda. 209 Motherson SAS Automotive Services Spain, S.A 210 Rollon Hydraulics Private Limite d 211 Misato Industries Co. Ltd., Japan 212 Motherson DRSC Modules S.A.U. 213 Centro especial de empleo de Motherson DRSC Picassent, S.L.U. 214 Motherson DRSC Automotive Product Trading (Shanghai) Co. Ltd., China (Dissolved on June 29, 2026) 215 Motherson DRSC Automotive Systems (Liaoyang) Co. Ltd. 216 Motherson DRSC Automotive Poland Sp.z.o.o. 217 Motherson DRSC Modules USA Inc. 218 Motherson Group Investments USA Inc., USA 219 Samvardhana Motherson Electric Vehicles L.L.C, Abu Dhabi 220 PKC Real Estate Germany B.V. & Co. KG 221 SM Real Estates Germany B.V. & Co. KG 222 Motherson Deltacarb Advanced Metal Solutions SA 223 Samvardhana Motherson Adsys Tech Limited
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224 Samvardhana Motherson International Leasing IFSC Limited 225 Motherson SAS Automotive Parts and Modules Foshan Co., Ltd., China 226 CEFA Poland s.p.Z.o.o. 227 Motherson Yachiyo Automotive Systems Co., Ltd. 228 Motherson Yachiyo Automobile Private Limited 229 Yachiyo of Ontario Manufacturing, Inc. 230 Motherson Yachiyo Mexico Automotive S.A. de C.V. 231 Yachiyo Germany GmbH 232 Motherson Yachiyo Siam Automotive Systems Co. Ltd. 233 PT. Yachiyo Trimitra Indonesia 234 Motherson Yachiyo Zhongshan Automotive Module Manufacturing Co., Ltd. 235 Motherson Yachiyo Wuhan Automotive Module Manufacturing Co., Ltd 236 Motherson Yachiyo Automotiva Brasil Industria E Comercio De Pecas Ltda. 237 Motherson Yachiyo US Automotive Systems, Inc. 238 Motherson Yachiyo Automotive Tech Manufacturing of America, LLC 239 Motherson Yachiyo AY Manufacturing Ltd., USA 240 Motherson Yachiyo Automotive Tech Products of America, Inc. 241 Prysm Displays (India) Private Limite d 242 Motherson Lumen Systems South Africa (Pty) Ltd. 243 Motherson Lumen Global Holdings Pty Limited 244 Motherson Lumen Innovative Solutions Pty Limited (Australia) 245 Lumen Engineering Solutions Pty Ltd. 246 Lumen Special Conversions Pty Ltd. 247 Motherson Lumen New Zealand Limited, New Zealand 248 Motherson Lumen (Thailand) Limited 249 Motherson Lumen International Investments Limited 250 Motherson Lumen Holding Limited, Hongkong 251 Motherson Lumen North America INC. (USA) 252 Motherson Lumen EU Sp. z o.o. 253 Motherson Aerospace Top Holding Co SAS 254 Motherson Aerospace Mid Holdings Company SAS 255 Motherson Aerospace Holding Company SAS 256 Motherson Aerospace SAS 257 SCI AD Industrie La Chassagne 258 MS Composites (SAS) 259 ADI Composites Medical (SAS) 260 MS Composites Maroc (SA) 261 Societe Nouvelle D’exploitation Deshors Aeronautique defense ET industrie 262 ADI Kalfa (SAS) 263 AD Industrie Tunisie (SARL) 264 Exameca (SAS) 265 Exameca Mesure (SAS) 266 ADI Aerotube (SAS) 267 Micro Mecanique Pyreneenne (SAS) 268 Adima Aerospace (SARL) 269 GIE Groupe AD (Liquidated on April 14, 2026) 270 Irillic Private Limite d 271 Motherson Auto Solutions Limite d
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272 Motherson Electro Components Limited 273 Motherson Strategic Systems Mideast Limite d 274 Motherson International Limite d 275 SMGCL Co Ltd., Japa n 276 Motherson Atsumitec Automotive System Company Limited, Japan 277 ADA Technologies Inc., USA 278 Atsumitec De Mexico S.A. De. C.V. (Mexico). 279 PT. Motherson Yachiyo Trimitra Automotive Systems Indonesia 280 Green Charge Co., Ltd., Japan 281 Atsumitec (Thailand) Co., Ltd. 282 Atsumitec & Hayashi (Thailand) Co., Ltd. 283 Atsumitec Vietnam Co., Ltd. 284 Motherson Atsumitec Auto Parts (Foshan) Co., Ltd. 285 Motherson Atsumitec Import and Export Trading (Foshan) Co. Ltd. 286 Motherson Prysm Inc. 287 Prysm Middle East DMCC, UAE 288 Prysm Hong Kong Limite d 289 Motherson Treasury Strategy Limited, Abu Dhabi 290 Global Tech Machinery FZ-LLC 291 Baldi Industria E Comercio Ltda. 292 Motherson Sanko Sustainable Packaging Products Limite d 293 Samvardhana Motherson Global Operation FZCO 294 Motherson PKC Electric Cable D.O.O. Požarevac 295 Motherson PKC WH Systems Morocco SAS 296 Motherson New Energy Limited 297 Motherson Egtronics Electronics Solutions Limite d 298 Motherson Manufacturing Services Limited 299 Motherson Macauto Solutions Limited 300 Onega Solar Private Limited 301 Motherson Sanko Sustainable Packaging Products EU Korlátolt Fe lelĘsségĦ Társaság, Hungary 302 Motherson Energy Systems Bhend Limite d 303 Motherson Energy Systems Naarangwadi Limite d 304 Yutaka Autoparts India Private Limite d 305 Nissin Advanced Coating Indo Co. Limite d# 306 Motherson Digital Technologies Limited* *During the quarter ended June 30, 2026, these entities are incorporated/acquired as subsidiary of Holding Company. #During the quarter ended June 30, 2026, Nissin Advanced Coating Indo Co. Limited has become subsidiary w.e.f. April 30, 2026. Associates Sl. No. Name of the Company 1 Hubei Zhengao PKC Automotive Wiring Company Ltd 2 AES (India) Engineering Ltd.
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Joint Ventures Trust Sl. No. Name of the Company 1 Kyungshin Industrial Motherson Pvt. Ltd. 2 Highly Marelli Motherson Thermal Solutions Private Limite d 3 Ningbo SMR Huaxiang Automotive Mirrors Co. Limite d 4 Chongqing SMR Huaxiang Automotive Products Limite d 5 Eissmann SMP Automotive interieur Slovakia s.r.o. 6 Tianjin SMR Huaxiang Automotive Parts Co., Ltd. 7 Nanchang JMCG SMR Huaxiang Mirror Co. Ltd. 8 Anest Iwata Motherson Private Limited 9 Spheros Motherson Thermal System Limite d 10 Matsui Technologies India Limite d 11 Frigel Intelligent Cooling Systems India Private Limited 12 Motherson Bergstrom HVAC Solutions Private Limite d 13 Marelli Motherson Automotive Lighting India Private Ltd. 14 Marelli Motherson Auto Suspension Parts Pvt Ltd. 15 Motherson Sumi Wiring India Limite d 16 Wuxi SMR Huaxiang Automotive Component Company Limite d Sl. No. Name of the Company 1 Motherson ESOP Trus t
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S.R. Batliboi & Co LLP, a Limited Liability Partnership with LLP Identity No. AAB-4294 Regd. OfÕce : 22, Camac Street, Block ‘B’, 3rd Floor, Kolkata-700 016 67, Institutional Area Sector 44, Gurugram - 122 003 Haryana, India Tel: +91 124 681 6000 Independent Auditor’s Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Samvardhana Motherson International Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Samvardhana Motherson International Limited including Motherson ESOP trust (the “Company”) for the quarter ended June 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. The Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Company’s Board of Directors. 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) 2410, “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. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The accompanying Statement of unaudited standalone financial results includes the unaudited financial results of Motherson ESOP trust (“Trust”) whose interim financial results and other information reflect total revenue of Nil, total net loss after tax of Rs. 0.04 crores and total comprehensive loss of Rs. 0.04 crores for the quarter ended June 30, 2026 as considered in the statement which has been reviewed by the auditor of the Trust.
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The report of such auditor on financial results/financial information of the Trust has been furnished to us by the management and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the Trust, is based solely on the report of such auditors and the procedures performed by us are as stated under Auditor's Responsibilities section above. Our opinion on the Statement is not modified in respect of the above matter. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 ___________________________________ per Ashok Narayanaswamy Partner Membership No.: 095665 UDIN: 26095665PROPXL5439 Place: Gurugram Date: August 06, 2026 Ashok Narayanaswa my Digitally signed by Ashok Narayanaswamy Date: 2026.08.06 09:52:02 +05'30'
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