Interim report
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October 30, 2026 National Stock Exchange of India Limited Exchange Plaza, 5 th Floor Plot No.C/1, G-Block Bandra-Kurla Complex Bandra (E) MUMBAI – 400051, India BSE Limited Phiroze Jeejebhoy Towers, Dalal Street MUMBAI – 400001, Maharashtra, India Scrip Code : MSUMI Scrip Code : 543498 Subject: Un-audited Financial Results for the second quarter and half year ended September 30, 2026 Dear Sir / Madam, The Board of Directors of the Company in its meeting held on Friday, October 30, 2026, inter alia, have approved the Un-audited Financial Results of the Company for the second quarter and half year ended September 30, 2026. Further, pursuant to Regulation 33 of SEBI (Listin g Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR”), please find enclosed the following: 1. Un-audited Financial Results for the second qu arter and half year ended September 30, 2026; and 2. Limited Review Report with unmodified opinion by Auditor on the Financial Results for the second quarter and half year ended September 30, 2026 The results will be uploaded on Company’s we bsite www.mswil.motherson.com and will be published in the newspapers. The Board Meeting of the Company commenced at 1430 Hours and concluded at 1620 Hours. The above is for your information and records. Thanking You, Yours truly For Motherson Sumi Wiring India Limited Pooja Mehra Company Secretary Encl(s): As above Regd. Office: Motherson Sumi Wiring India Limited 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.: L29306MH2020PLC341326 E-mail: investorrelations@mswil.motherson.com Website:www.mswil.motherson.com POOJA MEHRA Digitally signed by POOJA MEHRA Date: 2026.10.30 16:36:47 +05'30'
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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 and Year to Date 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 September 30, 2026 and year to date from April 01, 2026 to September 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: 26502220IKNMCL9106 Place: Gurugram Date: October 30, 2026 Digitally signed by Sonika Loganey DN: cn=Sonika Loganey, c=IN, o=Personal Location: Gurugram Date: 2026.10.30 16:41:51 +05'30' Sonika Loganey
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(Rs in Crores) Year ended Particulars 30/09/2026 30/06/2026 30/09/2025 30/09/2026 30/09/2025 31/03/2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Revenue from Operations (a) Revenue from contract with customers 4,041.06 3,383.85 2,753.87 7,424.91 5,234.71 11,428.73 (b) Other operating revenue 12.77 23.41 7.99 36.18 21.18 48.85 Total revenue from operations 4,053.83 3,407.26 2,761.86 7,461.09 5,255.89 11,477.58 2 Other income 1.14 5.38 0.81 6.52 1.67 3.94 Total Income 4,054.97 3,412.64 2,762.67 7,467.61 5,257.56 11,481.52 3 Expenses (a) Cost of materials consumed 2,905.46 2,407.24 1,869.03 5,312.70 3,567.66 7,926.13 (b) Change in inventories of finished goods, work in progress (54.20) (52.02) (40.20) (106.22) (125.64) (184.41) (c) Employee benefits expense 625.87 601.50 480.12 1,227.37 955.98 1,971.84 (d) Finance costs 14.52 8.11 6.37 22.63 12.67 26.25 (e) Depreciation expense 60.87 60.14 53.12 121.01 102.30 216.12 (f) Other expenses 203.12 192.29 173.23 395.41 333.96 703.71 Total expenses 3,755.64 3,217.26 2,541.67 6,972.90 4,846.93 10,659.64 4 Profit before tax and exceptional items 299.33 195.38 221.00 494.71 410.63 821.88 5 Exceptional income / (expense) - - - - - - 6 Profit before tax 299.33 195.38 221.00 494.71 410.63 821.88 7 Tax expense - Current tax 77.85 53.60 57.10 131.45 104.86 200.53 - Deferred tax expense / (credit) (1.89) (3.54) (1.44) (5.43) (2.67) (3.83) Total tax expense 75.96 50.06 55.66 126.02 102.19 196.70 8 Profit for the period / year 223.37 145.32 165.34 368.69 308.44 625.18 9 Other comprehensive income / (expense) Items not to be reclassified to profit / (loss) (1.88) (4.94) 0.44 (6.82) (12.86) (9.47) Income tax relating to items not to be reclassified to profit / (loss) 0.48 1.24 (0.11) 1.72 3.24 2.38 10 Total other comprehensive income / (expense), net of tax (1.40) (3.70) 0.33 (5.10) (9.62) (7.09) 11 Total comprehensive income for the period / year 221.97 141.62 165.67 363.59 298.82 618.09 12 Paid-up equity share capital (face value of Re 1 each) 663.17 663.17 663.17 663.17 663.17 663.17 13 Other equity 1,498.54 14 Earnings per share (EPS) (of Re.1) (not annualised) - Basic 0.34 0.22 0.25 0.56 0.47 0.94 - Diluted 0.34 0.22 0.25 0.56 0.47 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 AND HALF YEAR ENDED SEPTEMBER 30, 2026 Three months ended Half year ended
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(Rs in Crores) As at 30/09/2026 As at 31/03/2026 Unaudited Audited ASSETS Non-current assets Property, plant and equipment 578.22 576.74 Capital work in progress 10.25 1.68 Right-of-use assets 182.66 202.69 Financial assets i. Investments 0.94 - ii. Loans 7.19 6.51 iii. Other financial assets 65.75 57.71 Deferred tax assets (net) 70.76 63.61 Non-current tax assets (net) 1.51 25.26 Other non-current assets 2.06 3.26 Total non-current assets 919.34 937.46 Current assets Inventories 1,899.72 1,730.11 Financial assets i. Trade receivables 1,928.52 1,884.24 ii. Cash and cash equivalents 43.41 66.24 iii. Bank balances other than (ii) above 3.95 2.97 iv. Loans 5.76 6.33 v. Other financial assets 29.31 20.08 Other current assets 62.75 98.27 Total current assets 3,973.42 3,808.24 Total assets 4,892.76 4,745.70 EQUITY AND LIABILITIES Equity Equity share capital 663.17 663.17 Other equity 1,477.49 1,498.54 Total equity 2,140.66 2,161.71 Liabilities Non current liabilities Financial Liabilities i. Borrowings - - i(a). Lease liabilities 123.44 115.25 ii. Other financial liabilities 16.99 14.29 Employee benefit obligations 114.32 99.73 Total non-current liabilities 254.75 229.27 Current liabilities Financial Liabilities i. Borrowings 101.44 10.40 i(a). Lease liabilities 71.35 107.52 ii.Trade payables 39.68 110.53 1,956.39 1,872.27 iii. Other financial liabilities 193.81 137.18 Employee benefit obligations 57.10 45.14 Government grants - 0.36 Other current liabilities 77.04 70.84 Provisions 0.54 0.48 Total current liabilities 2,497.35 2,354.72 Total liabilities 2,752.10 2,583.99 Total equity and liabilities 4,892.76 4,745.70 Total outstanding dues of micro enterprises and small enterprises 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 AND HALF YEAR ENDED SEPTEMBER 30, 2026 STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2026 Particulars Total outstanding dues of creditors other than micro enterprises and small enterprises
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(Rs in Crores) September 30, 2026 Unaudited September 30, 2025 Unaudited A. Cash flow from operating activities: Profit before tax 494.71 410.63 Adjustments to reconcile profit before tax to net cash flows Depreciation expense 121.01 102.30 Finance cost 22.63 12.67 Interest income (5.88) (1.52) Unrealised foreign exchange loss/(gain) (net) (0.90) 1.95 Other adjustments (1.03) (3.49) Operating profit before working capital changes 630.54 522.54 Change in working Capital: Increase in trade payables 14.13 312.90 Increase/(Decrease) in other payables(Including Employee benefit obligations,Government grant, other current liabilities and provisions) 26.00 (3.03) Increase in other financial liabilities 66.85 52.49 (Increase) in trade receivables (44.25) (205.22) (Increase) in inventories (169.61) (179.07) (Increase)/ decrease in other financial assets (18.76) 210.24 (Increase)/ decrease in other receivables(Other current and non current assets) 35.47 (0.42) Cash generated from operations 540.37 710.43 Income taxes paid (net) (107.71) (105.49) Net cash flows from operating activities 432.66 604.94 B. Cash flow from Investing activities: (81.03) (116.28) Proceeds from sale of property, plant and equipment 1.11 0.17 Investment in equity shares of related party (0.94) - Interest received 4.02 0.16 Net cash flows used in investing activities (76.84) (115.95) C. Cash flow from financing activities: Dividend paid to equity shareholders (383.66) (374.90) Interest on lease liabilities (8.19) (10.13) Interest on borrowings and others (13.40) (2.09) Proceeds from short term borrowings(net) 90.00 - Payment of principal portion of lease liabilities (63.40) (52.84) Net cash flows used in financing activities (378.65) (439.96) Net (decrease) / increase in Cash and Cash Equivalents (22.83) 49.03 Net Cash and Cash equivalents at the beginning of the period 66.24 14.31 Cash and cash equivalents at the end of the period 43.41 63.34 Cash and cash equivalents comprise of the following Cash on hand 0.20 0.19 Balances with banks 43.21 63.15 Cash and cash equivalents at period end 43.41 63.34 The above Cash flow statement has been prepared under the “Indirect Method” as set out in Indian Accounting Standard-7, “Statement of Cash Flows”. 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 AND HALF YEAR ENDED SEPTEMBER 30, 2026 CASH FLOW STATEMENT FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026 For the half year ended Purchase of property, plant and equipment (including capital work in progress, capital advance and capital creditors)
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Notes: 1 2 3 4 5 Place: Dubai Date: October 30,2026 Chairman 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". V. C. Sehgal 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 AND HALF YEAR ENDED SEPTEMBER 30, 2026 The above financial results have been revi ewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on Oct ober 30, 2026. The company does not have any subsidiary/associate/joint venture company(ies) as on September 30, 2026. 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 employee welfare trust namely, ‘MSWIL ESOP Trust’ (“Trust”) which was registered on May 04, 2026 to acquire, hold and allocate/ transfer equity share so ft h e Company to eligible employees from time to time on the terms and conditions specified under the Scheme. These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate 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. VIVEK CHAAND SEHGAL Digitally signed by VIVEK CHAAND SEHGAL Date: 2026.10.30 16:36:34 +05'30'