Interim report
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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 Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Motherson Sumi Wiring India Limited 1. We have reviewed the accompanying statement of unaudited financial results of Motherson Sumi Wiring India Limited including MSWIL 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 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 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. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 per Sonika Loganey Partner Membership No.: 502220 UDIN: 26502220UTMEOQ3182 Place: Gurugram Date: August 04, 2026 Digitally signed by Sonika Loganey DN: cn=Sonika Loganey, c=IN, o=Personal Location: Gurugram Date: 2026.08.04 11:04:59 +05'30' Sonika Loganey
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(Rs in Crores) Year ended Particulars 30/06/2026 31/03/2026 30/06/2025 31/03/2026 Unaudited Audited (Refer note 6) Unaudited Audited 1 Revenue from Operations (a) Revenue from contract with customers 3,383.85 3,328.18 2,480.84 11,428.73 (b) Other operating revenue 23.41 6.44 13.19 48.85 Total revenue from operations 3,407.26 3,334.62 2,494.03 11,477.58 2 Other income 5.38 1.32 0.86 3.94 Total Income 3,412.64 3,335.94 2,494.89 11,481.52 3 Expenses (a) Cost of materials consumed 2,407.24 2,341.16 1,698.63 7,926.13 (b) Change in inventories of finished goods, work in progress (52.02) 8.65 (85.44) (184.41) (c) Employee benefits expense 601.50 517.76 475.86 1,971.84 (d) Finance costs 8.11 6.35 6.30 26.25 (e) Depreciation expense 60.14 57.32 49.18 216.12 (f) Other expenses 192.29 192.99 160.73 703.71 Total expenses 3,217.26 3,124.23 2,305.26 10,659.64 4 Profit before tax and exceptional items 195.38 211.71 189.63 821.88 5 Exceptional income / (expense) - - - - 6 Profit before tax 195.38 211.71 189.63 821.88 7 Tax expense - Current tax 53.60 45.26 47.76 200.53 - Deferred tax expense / (credit) (3.54) (0.85) (1.23) (3.83) Total tax expense 50.06 44.41 46.53 196.70 8 Profit for the period / year 145.32 167.30 143.10 625.18 9 Other comprehensive income / (loss) Items not to be reclassified to profit / (loss) (4.94) (0.34) (13.30) (9.47) Income tax relating to items not to be reclassified to profit / (loss) 1.24 0.08 3.35 2.38 10 Total other comprehensive income / (loss), net of tax (3.70) (0.26) (9.95) (7.09) 11 Total comprehensive income for the period / year 141.62 167.04 133.15 618.09 12 Paid-up equity share capital (face value of Re 1 each) 663.17 663.17 442.11 663.17 13 Other equity 1,498.54 14 Earnings per share (EPS) (of Re.1) (not annualised) (refer note 4 below) - Basic 0.22 0.25 0.22 0.94 - Diluted 0.22 0.25 0.22 0.94 MOTHERSON SUMI WIRING INDIA LIMITED CIN - L29306MH2020PLC341326 Regd. Office: Unit – 705, C Wing, ONE BKC, G Block Bandra Kurla Complex, Bandra East Mumbai – 400051 UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Three months ended
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Notes: 1 2 3 4 5 6 7 Laksh Vaaman Sehgal Anurag Gahlot Director Date:August 04,2026 DIN: 00048584 DIN:09455743 Place: Houston,United States Place: Noida Whole time Director and Chief Operating officer The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on Aug ust 03, 2026 and August 04, 2026 respectively. MOTHERSON SUMI WIRING INDIA LIMITED CIN - L29306MH2020PLC341326 Regd. Office: Unit – 705, C Wing, ONE BKC, G Block Bandra Kurla Complex, Bandra East Mumbai – 400051 UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corpo rate Affairs pursuant to Section 133 of the Companies Act 2013 read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other accounting principles generally accepted in India. The company does not have any subsidiary/associate/joint venture company(ies) as on June 30, 2026. The Chief Operating Decision Maker "CODM" reviews the operations of the Company as a whole, hence there are no reportable segments as per Ind AS 108 "Operating Segments". The shareholders of the Company approved the issue of bonus shares through postal ballot on July 07, 2025 in proportion of 1 equity shares for every 2 equ ity shares held. The bonus equity shares were issued by capitalizing the retained earnings of the Company and had been allotted on July 21, 2025. In accordance with Ind AS 33 Earni ngs per share,the basic and diluted earning per share have been adjusted for previous corresponding period presented to reflect the bonus issue. The Board of the Directors and the Shareholders of the Company had approved an ESOP Scheme. Pursuant to the Scheme, the Company has constituted an emplo yee welfare trust namely, ‘MSWIL ESOP Trust’ (“Trust”) which was registered on May 04, 2026 to acquire, hold and allocate/ transfer equity shares of the Company to eligi ble employees from time to time on the terms and conditions specified under the Scheme. The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the unaudite d published year-to-date figures for nine months ended December 31, 2025, being the date of the end of the third quarter of the previous financial year which were subjected to limited review. LAKSH VAAMAN SEHGAL Digitally signed by LAKSH VAAMAN SEHGAL Date: 2026.08.04 10:57:37 +05'30' ANURAG GAHLOT Digitally signed by ANURAG GAHLOT Date: 2026.08.04 10:58:12 +05'30'