Interim report
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TENNECO CLEAN AIR INDIA LIMITED (formerly known as Tenneco Clean Air India Private Limited) CIN: L29308TN2018FLC126510 Telephone: +2135 612501/506 Email: Tennecoindiainfo@tenneco.com Website: www.tennecoindia.com Registered Office: RNS2, Nissan Supplier Park, SIPCOT Industrial Park Oragadam Industrial Corridor, Sriperumbudur, Taluk, Kancheepuram, Tamil Nadu, India, 602105 Date: August 5, 2026 To To National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block G Phiroze Jeejeebhoy Towers Bandra Kurla Complex, Dalal Street, Bandra (E), Mumbai – 400051 Mumbai – 400001 Scrip Symbol: TENNIND Scrip Code: 544612 Subject: Outcome of the Board Meeting held on August 5, 2026 Dear Sir/Madam, Pursuant to the applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) and further to our prior intimation dated July 29, 2026, we wish to inform you that the Board of Directors of Tenneco Clean Air India Limited, at its meeting held today i.e. August 5, 2026, inter alia, considered and approved the following: • The unaudited standalone and consolidated financial results for the quarter ended on June 30, 2026 (“Financial Results”). Further, the said results have been subjected to limited review by M/s. Deloitte Haskins & Sells, Statutory Auditors of the Company. A copy of the Financial Results, along with the Limited Review Report issued by the statutory auditors, is enclosed. The meeting of the Board commenced at 7.30 P .M. (IST) and concluded at 8:30 P .M. (IST). Further, the above information is also being made available on the Company’s website at: https://tennecoindia.com/investor-relations/. You are requested to kindly take the same on record. Sincerely, For Tenneco Clean Air India Limited ____________________________ Roopali Singh Company Secretary and Compliance Officer Membership No: A15006 Place: Gurugram Encl: as above
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Deloitte Haskins & Sells LLP Chartered Accountants Westend Icon 11th & 12th floors Building A, S No 169/1 Near Parihar Chowk DP Road, Aundh Pune -411007 Maharashtra, India Tel: +91 206 747 7800 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS To The Board of Directors of Tenneco Clean Air India Limited (formerly known as Tenneco Clean Air India Private Limited} 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Tenneco Clean Air India Limited (formerly known as Tenneco Clean Air India Private Limited} (''the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), for the quarter ended 30 June 2026 (''the Statement") being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the LODR Regulations"). 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of Parent's personnel 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 specified under Section 143(10) of the Companies Act, 2013 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 circular issued by the SEBI under Regulation 33(8) of the LODR Regulations, to the extent applicable. 4. The Statement includes the results of the Parent and the following entities : List of Subsidiaries a) Tenneco Automotive India Private Limited b) Federal-Mogul Sealings India Limited c) Federal-Mogul Bearings India Limited d) Federal-Mogul Ignition Products India Limited Regd. Office: One International Center, Tower 3, 31st floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737
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Deloitte Haskins & Sells LLP 5. Based on our review conducted and procedures performed as stated in paragraph 3 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 Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the LODR Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: ~v Nl Date: Ci; ~~ Ul1, Z.O 2.--b For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) Sachanand C Mohnani Partner (Membership No. 407265) UDIN: 2-b'-( o'l- 1-bS L. H l.\J 6\ T b b q')_
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Tenneco Clean Air India Limited (Formerly k11ow11 as Te1111eco Clea11 Air /11dia Prfrate limited) CIN No. • L29308TN20 I 8FLC 1265 I 0 Regd. Office: RNS2, Nissan Supphcr Park, SIPCOT Industrial Park. Oragadam Industrial Corridor, Sriperumbudur Taluk, Kancheepuram District• 602 105. Tamil Nadu. India Phone· +911244784 530. Email Tennecolndialll\estorsl(l'tenneco.com: Website wwwtennecomd,acom STA TEI\IENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 SL No. Particulars I Income a) Revenue fiom operations b) Otl1er mcome Total income 2 Expenses a) Cost of materials consumed b) Change in inventories of finished goods, work- in-progress & traded goods c) Purchase of stock 111 trade d) Employee benefits expense e) Fmance costs f) Depreciation and amortisation expense g) Other expenses Total expenses 3 Profit before exceptional items and tax ( 1-2) 4 Exceptional items Statutory impact of new Labour Codes (Refer note 7) 5 Profit before tax (3-4) 6 Tax expense a) Current tax b) Deferred tax charge/ (credit) c) (Excess)/ Short Provision of tax relating to earlier quarter /year Total tax expense 7 Profit for the quarter/year Attributable to: -Owners of the Parent -Non-Controlling Interest 8 Other comprehensive income/(loss) (OCI) - Items that will not be reclassified to profit and loss in subsequent periods a) Re-measurement gains/ (losses) on defined benefit plans b) b1come tax effect on above Total other comprehensive income/ (loss) (net of taxes) Attributable to: -Owners of the Parent -Non-Controlling Interest 9 Total comprehensi.-e income for the quarter/ year (7+8) Attributable to: -Owners of the Parent -Non-Controlling Interest 10 Paid-up equity share capital (face value of INR 10 per share) II Other equity 12 Earnings per share (face value of INR 10 per sharer•• Basic (INR) Diluted (INR) *Refer note 4 ~£)•;• • . *Refer note 3 f_ *Not annualised for interim periods ~ s1 e accompanying notes to the unaudited consolidated financial results Quarter ended 30 June 2026 31 March 2026 (linaudited) (tin audited)* 15,447.53 15,524.49 86.59 114.04 15,534.12 15,638.53 10,278.55 10,109.85 (328.95) (169.36) 199.97 151.56 964.42 1,031.40 83.77 87.57 277.59 286.63 1.864.76 1,828.12 13,340.11 13,325.77 2,194.01 2,312.76 . . 2,194.01 2,312.76 569.70 628.46 (28.24) 28.88 0.19 (12.41) 541.65 644.93 1,652.36 1,667.83 1.650 40 1,665.76 1.96 2.07 . (23.58) 5.88 . (17.70) . ( 17.74) . 0.04 1,652.36 l,6S0.13 1,650.40 1,648.02 1.96 2 11 4,036 .04 4,036.04 4.09 4. 13 4.09 4.13 Year ended 30 June 2025 31 March 2026 (Audited)** (Audited) 12,856.21 54,039 76 308.09 589.51 13,164.30 54,629.27 8,282.29 34,926 30 (13463) (295 17) 106 24 468 19 830.49 3.367.55 70.96 335 73 253 74 1.081 65 1,483.02 6,318 22 10,892.11 46,202.47 2,272.19 8,426.80 . 271.68 2,272.19 8,155.12 625.36 2.202.58 (34.05) (53 88) . (37 17) 591.3 I 2, 11 J.53 1,680.88 6,043.59 1,678.18 6,035 80 2 70 7 79 (11.96) (59 66) 3 02 15 01 (8.94) (44.65) (8.75) (44 19) (0 19) (0 46) 1,671.94 5,998.94 1,669 43 5,991.61 2.51 7.33 4,036 04 4,036 04 7.937 95 4. 16 14 95 416 14 95
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Tenneco Clean Air India Limited (Formerly known as Tenneco Clean Air India Private Limited) CJN No. : L29308TN2018FLCl26510 Regd. Office RNS2, Nissan Supplier Park, SIPCOT Industrial Park, Oragadam Industrial Corridor, Sriperumbudur Taluk. Kancheepuram District - 602 I 05, Tamil Nadu, India Phone · +91 124 4784 530: Email Tennecoindiainvestors@tenneco.com: Website· www tennecoindia com Notes to Unaudited Consolidated Financial Results: The Unaudited Consolidated Financial Results of the following entitles have been consolidated with the financial results of Tenneco Clean Air India L1m1ted (formerly known as Tenneco Clean Air India Private Limited) (hereinafler referred to as "the Parent Company"). Tenneco Automohve India Private Limited (TAIPL, Subsidiary) Federal-Mogul Ignition Products India Limited (FMIPL, Subsidiary) Federal-Mogul Sealings India Limited (FMSIL, Subsidiary) Federal-Mogul Bearings India Limited (FMBIL, Subsidiary) 2 The Parent Company's equity shares have been listed on Bombay Stock Exchange Limited ("BSE") and on National Stock Exchange of India Limited ("NSE") on 19 November 2025 by completing Initial Public Offering of 90,680, I 00 eqwty shares of face value of INR IO each at an issue price of INR 397 per equity share. consisting of an offer for sale by selling shareholders. Accordingly, the above Unaudited Consolidated Financial Results for the quarter the ended 30 June 2026 ("the Statement") are drawn up in accordance with the reqwrements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, ("Listing Requirements") as amended. 3 The Consolidated Financial Results of the Parent Company and its subisidiaries (together referred to as "the Group") for the quarter ended 30 June 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their meetmgs held on 4 August 2026 and 5 August 2026, respectively and have been reviewed by the statutory auditors of the Parent Company. The audited financial information of the subsidiary, TAIPL, for the period ended 30 June 2025 was audited by previous auditors who had expressed an unqualified audit opimon. 4 The results of the quarter ended 31 March 2026 are balancing figures between audited results in respect of full financial year and published year to date results up to third quarter ended 31 December 2025 which has been subject to limited review by auditors. 5 The Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 of Tenneco Clean Air India Limited ("the Company") have been prepared 111 accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 , as amended 6 The Group 1s engaged in the business of manufacturing of automotive equipments, parts and components which constitutes a single segment as per Ind AS I 08 - 'Operating Segments'. Accordingly, there are no separate reportable segments 7 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages. 2019. the Code on Social Security, 2020. the Industrial Relations Code. 2020. and the Occupational Safety, Health and Workmg Conditions Code, 2020 (collective!) referred to as the "Codes"). The incremental impact of these changes. assessed by the Group, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is Rs. 271 68 million and has been recognised in the consolidated financial results of the group for the year ended on 3 I March 2026. 8 The Unaudited Consolidated Financial Results and notes are also available on the websites of Stock Exchange via www.bseindia .com and www.nseind1a com and also on the website of the Parent Company at www.tennecoindia.com Place: Gurugram Date: 05 August 2026 For and on behalfof the Board of Directors of Tenneco Clean Air India Limited vn as Tenneco Clean Air India Pnvate Limited) Arvind Chandrasekharan Whole-time Director and Chief Executive Officer
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Deloitte Haskins & Sells LLP Chartered Accountants Westend Icon 11th & 12th floors Building A, S No 169/1 Near Parihar Chowk DP Road, Aundh Pune - 411007 Maharashtra, India Tel: +91 206 747 7800 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS To The Board of Directors of Tenneco Clean Air India Limited (formerly known as Tenneco Clean Air India Private Limited) 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Tenneco Clean Air India Limited (formerly known as Tenneco Clean Air India Private Limited) ("the Company"), for the quarter ended 30 June 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the LODR Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel 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 specified under Section 143(10) of the Companies Act, 2013 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 stated in paragraph 3 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 Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the LODR Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: f uNl Date: os 1'r:,, ti U.i 1 '.2--0 ~ ~ } For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) Sachanand C Mohnani Partner Membership No. 407265 UDIN: L-'=>Yu+ "1-loS 1'2-1<.C.~e""I<. ~ \ 9 Regd. Office: One International Center, Tower 3, 31st floor, Senapati Ba pat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India . Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identificat ion No: AAB-8737
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Tenneco Clean Air India Limited (Formerly k11ow11 {/$ Ten11eco Clean Air /11dia Private limitetf) CIN No. L29308TN2018FLCl26510 Regd. Office RNS2, Nissan Supplier Park. SIPCOT Industrial Park, Oragadam Industrial Corridor, Snperumbudur Taluk, Kancheepuram District - 602 105. Tamil Nadu. Phone· +91 124 4784 530; Email.Tennecolndialnvestors@tenneco.com; Website. www tennecoindia .com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 (All amounts m INR Mr/lions. unless otlre1w1se srated) Quarter ended Year ended SL No. Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 (Unaudited) (Unaudited)* (Audited) (Audited) I Income a) Revenue from operations 6,466.25 6,726 05 5,664 38 22,885.20 b) Other income (Refer note 6) 73.62 69.54 374 31 9.119 66 Total income 6,539.87 6,795.59 6,038.69 32,004.86 2 Expenses a) Cost of materials consumed 4,210.76 4,379.29 3.618.38 14.745 87 b) Change in inventories of finished goods, work-in-progress & traded (40.96) (95 91) (30. 15) (149 72) goods c) Employee benefits expense 363.74 427 77 363.89 1.360.30 d) Finance costs 36.37 40.93 45.30 164 43 e) Depreciation and amortisation expense 112.61 127 36 114.88 482.40 f) Other expenses 667.43 624.66 518.06 2,218 68 Total expenses 5,349.95 5,504.10 4,630.36 18,821.96 3 Profit before exceptional items and tax (1-2) 1,189.92 1,291.49 1,408.33 13,182.90 4 Exceptional items Statutory impact of new Labour Codes (Refer note 7) - - - 85.31 5 Profit before tax (3-4) 1,189.92 1,291.49 1,408.33 13,097.59 6 Tax expense a) Current tax 311.76 349.29 325.71 1.095 26 b) Deferred tax charge/ (credit) (28 76) 22.53 (3758) ( 19 13) c) (Excess)/ Short Provision of tax relating to earlier quarters /year 0.19 - - (6 93) Total tax expense 283.19 371.82 288.13 1,069.20 7 Profit for the quarter/year 906.73 919.67 1,120.20 12,028.39 8 Other comprehensive income/(loss) (OC[) - Items that will not be reclassified to profit and loss in subsequent quarter /year a) Re-measurement gains/ (losses) on defined benefit plans - 1.47 (0.25) (24 79) b) Income tax effect on above - (0.37) 006 6 24 Total other comprehensive income/ (loss) (net of taxes) - 1.10 (0.19) (18.55) 9 Total comprehensive income for the quarter/ year (7+8) 906.73 920.77 1,120.01 12,009.84 10 Paid-up equity share capital (face value of INR 10 per share) 4,036 04 4,036.04 4.036 04 4.036 04 11 Other equity 56.344.64 12 Earnings per share (face value of INR 10 per share)** Basic (INR) 2.25 2.28 2.78 29 80 Diluted (INR) 2 25 2.28 2 78 29 80 *Refer note 3 **Not annualised for interim periods See accompanying notes to the unaudited standalone financial results
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Tenneco Clean Air India Limited (Former{v known as Tenneco Clean Air India Private Limited) CIN No.· L29308TN2018FLCl26510 Regd. Office· RNS2. Nissan Supplier Park. SIPCOT Industrial Park. Oragadam Industrial Corridor. Snperumbudur Taluk. Kancheepuram District - 602 I 05. Tamil Nadu, India Phone: +91 124 4784 530, Email: Tennecoindialnvestors@tenneco.com: Website : www tennecomd1a.com Notes to the Unaudited Standalone Financial Results: The Company's equity shares have been hsted on Bombay Stock Exchange Limited ("BSE") and on National Stock Exchange of India Limited ("NSE" ) on 19 November 2025 by completing lmtial Public Offering of 90,680, I 00 equity shares of face value of INR l O each at an issue pnce of INR 397 per equity share. consisting of an offer for sale by selling shareholders. Accordingly, the above Statement of Unaudited Standalone Financial Results for the quarter ended 30 June 2026 ("the Statement") are drawn up m accordance with the requirements of Regulation 33 of the SEBI (L1stmg Obligations and Disclosure Requirements) Regulations 2015, ("Listing Requirements") as amended 2 The above Unaudited Standalone Financial Results for the quarter ended 30 June 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 4 August 2026 and 5 August 2026, respectively. The statutory auditors of the Company ha, c reviewed the standalone financial results and have issued an unmodified conclusion 3 The results of the quarter ended 31 March 2026 are balancing figures between audited results in respect of full financial year and published year to date results up to third quarter ended 31 December 2025 which has been subject to limited review by auditors. 4 The Unaudited Standalone Financial Results for the quarter ended 30 June 2026 of Tenneco Clean Air India Limited ("the Company") have been prepared m accordance with the lndian Account ing Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunde r and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 20 I 5 , as amended . 5 The Company is engaged m the business of manufacturing of automotive equipments , parts and components which constitutes a single segment as per Ind AS I 08 - 'Operating Segments'. Accordingly, there are no separate reportable segments. 6 Other income for the year ended 31 March 2026 includes dividend income of INR 8,958 87 millions from its subsidiary, Tenneco Automotive India Private Limited. 7 The Government of India has consolidated 29 existing labour legislat1ons into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the lndustrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code. 2020 (collect1vely referred to as the "Codes"). The incremental impact of these changes, assessed by the Company, on the basis of the informa!Jon available, consistent with the guidance provided by the Institute of Chartered Accountants of India, 1s Rs 85.3 l million and has been recognised as exceptional item m the standalone financial results of the Company for the year ended on 31 March 2026. 8 The standalone financial results and notes are also available on the websites of the Stock Exchange viz www.bseindia com and www nsemdia com and also on the website of the Company viz. www.tennecomdia.com. Place: Gurugram Date: OS August 2026 For and on behalf of the Board of Directors of p,.N AIR Tenneco Clean Air India Limited v"''<(;, erly known as Tenneco Clean Air India Pnvate Lnnited) 0 (.) i ... ?1:-~ ;t, Arvind Chandrasekharan Whole-time Director and Chief Executive Officer