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 Date: November 4, 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 November 4, 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 October 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. November 4, 2026, inter alia, considered and approved the following: • The unaudited standalone and consolidated financial results for the quarter and half year ended September 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 8:00 P.M. (IST) and concluded at 9:28 P.M. (IST). Further, the abov e information i s also being made available on t he 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 Registered Office: RNS2, Nissan Supplier Park, SIPCOT Industrial Park Oragadam Industrial Corridor, Sriperumbudur, Taluk, Kancheepuram, Tamil Nadu, India, 602105 TENNECO
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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 and six months ended 30 September 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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, 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, 32nd floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai -400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identific ation 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 tt"le information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Pune Date: 04 November 2026 For Deloitte Haskins & Sells LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) s- ~"~ ~ ' Sachanand C Mohnani Partner (Membership No. 407265) UDIN: 26"°07 2GS E.PUi.U t>lE.~9
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Sr. No. I 2 3 4 5 6 7 8 9 10 II 12 Tenneco Clea n Air India Limit ed (Formerly known flS Tenneco Cl,mn Air India Privflte Limited) C IN No. : L29308TN2018FLC126510 Regd. O ffi ce: RNS2, Nissan Supplier Park, SlPCOT fndustrial Park. Oragadam Industrial Corridor, Sripcrumbudur Taluk, Kancheepuram District - 602 105, Tamil Nadu, India Phone · +91 124 4784 530, [ mail . Tennecolndialnvestors@tenneco.com; Website. \Yww.tennecoindia.com STATEMEN T OF UNAUDITED CONSOLIDAT ED FINANCIAL RESULTS FOR THE QUARTER AN D SIX MONTHS ENDED 30 SEPTEMBER 2026 (All amounls in INR Millions unless othenl'i'ie 'itated) Q uarter ended Six months ended Year ended Partitulars 30 September 2026 30 June 2026 30 Seotember 2025 30 S. otember 2026 30 Septembtr 2025 3 1 March 2026 ( Unaudited) {Unaudited) /Unaudited) (Unaudited) (Unaudit ed) (Audited) lntome a) Revenue from operations 17.183.41 15,447 53 12,806 42 32,630.94 25,662 63 54,039 76 b) Other income 91 58 86 59 12063 178 17 428 72 589 5 I Total income 17,274.99 15,534.12 12.927.05 32,809.11 26,091.35 54.629.27 Expenses a) Cost of materials consumed 11,365.45 10,278 55 8,41354 21,64400 16,695 83 34,926 JO b) Change in inventories of finished goods, work- 12.56 (328.95) (73 92) (3 16 39) (208.55) (295 17) in-progress & traded goods c) Purchase of stock in trade 230.98 199.97 116.3 I 430 95 222 55 468 19 d) Employee benefits expense 935.64 964.42 751 50 1,900 06 1,581 99 3.367 55 e) Finance costs 99.34 83.77 106.00 183.11 176 96 335 73 f) Depreciati on and amortisation expense 280.30 277.59 258 22 557.89 511 96 1,081 65 g) Other expenses 2,022 98 1,864.76 1,431 15 3,887 74 2,914.17 6,318 22 T otal npe nses 14,947.25 13,340.11 11,002.80 28,287.36 2 1.894.91 46,202.47 Profit befor e exceptional items & tax (1-2) 2,327.74 2,194.01 1,924.25 4,521.75 4,196.44 8,426.80 Exceptional items Statutory impact of new Labour Codes (Refer note 271 68 6) Profit bdore tax (3-4) 2,327.74 2,194.01 1,924.25 4,521.75 4,196.44 8,155.12 Tax expeme a) Current tax 620.10 569.70 452.41 1,189.80 1,077.77 2,202 58 b) Deferred tax charge/ (credit) (25.94) (28.24) (34.96) (54.18) (69.0 1) (53 88) c) Short/ (excess) provision of tax relating to 0.19 0.19 (37 17) earlier years / periods Total tax expense 594.16 541.65 41 7.45 1,135.8 1 1,008.76 2.111.53 Profit for the period/yea r (5--6) 1,733.58 1,652.36 1,506.80 3,385.94 3,187.68 6,043.59 Attributabl e to: -Owners of the Parent 1,730.71 1,650.40 1,504,98 3,381.11 3,183 16 6,035 80 •Non-Controlling Interest 2.87 1.96 1.82 4.83 4.52 779 Oth t.r comprehensive income/(loss) (OCI ) - Items that will not be reclassified 10 profit and loss in subsequent periods a) Re-measurement gains/ (losses) on defined 9.45 benefit plans (2 51) (59 66) b) Income tax effect on aboYe (2.37) 0 65 15 0 1 Total other comprehensive income/ (loss) (net of 7.08 (1.86) (44.65) taxes) Attri butable to: -Owners of the Parent 7.07 (I 68) (44 19) -Non-Controlling interest 0.0 1 (0.18) (0 46) Total comprehensive income for the period / 1,733.58 1,652.36 1,513.88 3,385.94 3,185.82 5,998.94 year (7+8) Attributable to: -Owners of the Parent 1,730.71 1,650.40 1,512 05 3,381.11 J,181 48 5,991 6 1 -Non-Controlling Interest 2 87 1.96 1.83 4 83 4 34 7 33 Paid-up equity share capital (face , •alue of JNR 4,036 04 4,036.04 4,036.04 4,036 04 4.036 04 4.036 04 10 per share) Other equi ty 7,937 95 Earnin gs per share (face value of JNR 10 per share) "' Basic (INR) 4.29 4.09 3.73 8 38 7 89 14 95 Diluted (INR) 4.29 4.09 3.73 8 38 7 89 14 95 . Not annualised for mtenm periods See accompanying notes to the unaudited consolidated financial results
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Tenneco Clean Air India Limited (Formerly known as Tenneco Clean Air India Prfrate Limited) CIN No.: L29308TN2 018FLC l265 10 Regd. Office : RNS2, Nissan Supplier Park. SIPCOT Industrial Park, Oragadam Industrial Corridor. Sripcrumbudur Taluk. Kancheepuram District• 602 105. Tamil Nadu, India Phone: +91 124 4784 530: Email : Tennecolndialnves1ors@tenneco.com; \Vebsite : www.tennecoindia.com STATEMENT OF UNAUDITED CONSOLID ATED ASSETS AND LIABILITIES AS AT 30 SEPT EMBER 2026 (All amotmtr m /NR J.1,lhons ,mien othennre statedJ Asat Asa t Particulars 30 Scnte mber 2026 31 Mnrch 2026 /Unaudited\ 'Audited\ ASSETS Non-current assets Property, plant and equipment 4.826.69 5.077.03 Right-of-use assets 616.25 736.13 Capital work in progress 1,527.50 580.65 Intangible assets 6.93 8.06 Financial asse1s i. Investments 3.29 3.29 ii. Loans 2.43 2.52 iii. Other financial assets 106.40 109.26 Deferred tax assets (net) 344.08 286.12 Income tax assets (net) 354.40 261.53 Other non-current assets 1.473.19 1,029.41 Total non-current assets 9,26 1.16 8,094.00 Current assets Inventories 4.359 .73 3.383.81 Financial assets i. Trade receivables 6.346.27 6.348.33 ii. Cash and cash equivalents 9.146.27 5,712.26 iii. Bank balances other than (ii) above 7.62 2.15 iv. Loans 14.15 17.85 v. Other financial assets 714.64 1.255.33 Current tax assets (net) 21.38 41.21 Other current assets 552.54 515.97 Total current assets 21, 162.60 17,276.91 Total assets 30,423.76 25,370.91 EQUITY AND LIABILITIES Equity i. Equity share capital 4,036.04 4,036.04 ii. Other Equity 11,326.93 7,937.95 Equity attributable to owners of Parent 15,362.97 11,973.99 Non-Controlling Interest 36.13 31.30 Total equity 15,399.10 12,005.29 LIABILITIE S Non-current liabilities Financial liabilities Lease liabilities 298.40 421.73 Provisions 698.51 771.25 Deferred tax liabilities (net) 3.65 Total non-current liabilities 1,000.56 1,192.98 Current liabilities Financial liabilities i. Lease liabilities 97.66 93.23 ii. Vendor bill financing 320.24 283.13 iii. Trade payables (a) total outstanding dues of micro enterprises and small enterprises 1.716.54 1.464.58 (b) total outstanding dues of creditors other than micro enterprises and small enterprises 9,979.53 8.918.85 iv. Other financial liabilities 711.36 484.89 Other curren t liabilities 869.90 647.80 Provisions 303.28 261.45 Current tax liabilities (net) 25.59 18.7 1 Total current liabilities 14,024.10 12,172.64 Tota l liabiliti es 15,024.66 13,365.62 Tota l equity a nd liabilities 30,423.76 25,370.91
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Tenne('o Oea n Air India Limited (FormulJ' known as Tenneco Clean Air India Prfrale limited) C IN No. L29308TN20 18FLCl265IO Rtgd. O ffice RNS2. Nissan Supplier Park. SLPCOT lndustnal Park. Oragadam Industrial Corndor, Snperumbudur Taluk. Kanchecpuram D1s1nct • 602 105, Tamil Nadu, India Phone · +91 124 4784 530. Email Tennccolnd1alnvestors@tenneco.com. \ Vebsite. www tennecomd1a com UNA UDITED CONSO LIDATED STAT EM ENT OF CASH FLOWS FOR THE SIX MONTIIS ENDED JO SEPTEMBE R 2026 (All ammmls 111 JNR Af,11,om ,mles.f othennse stated) " for lhe sir mont hs For the sir months Sr. No Parli(' uJars ended endtd 30 Seutember 2026 30 Sentember 2025 (Unaudited\ !Unaudited' A Cas h flow from opt rati ng activities Profit before tax 4,521.75 4.196.44 Adjustments ror: Deprcc1at1on on propeny, plant and equipment 546.73 477 50 Amonisation on intangible assets 0 52 I 78 Amonisat1on on nght-of-use assets 10.64 32 68 Provision for expected credit loss (2668) 6 48 Excess prov1s1ons / hab1ht1es no longer required Y.Tltten back (7 37) Prov1s1on for doubtful advances (040) (2 28) Provm on for warranties 2087 21 09 Finance cost 183. 10 17696 (Gain)/ Loss on d1Sposal of propcny, plant and equipment 7 70 (2 53 (Gam)/Loss on termmat1on oflease (3 58) 4 64 Bad debts written ofT 0 57 Interest mcome from fmanc1al assets (16977) (400 23) Employee share based expenses 7 80 Unrealised foreign exchange Loss/(Gam) 65 84 (2026) Operatin g cas h flows before working capita l changes 5,165.09 4.484.90 Change in oper ating assets and liabilities (Increase) / Decrease in •Inventories (975 93) (222 09) •Trade receivables 23.00 691 78 .financial and other assets 12022 7.894 59 Increase / (Decrease) in •Trade payables 1,306.17 782 62 •Provisions (48.69) (31 67) •Fmanc1al and other l1ab1lnies 343.40 10691 Cash generated from opera tio ns 5,933.26 IJ.707.0 4 Income taxes paid (net) (1,256 02) (2,486 80) Net cash inflow from oper ating activities (A) 4.677.24 11,220.24 B Cas h nows from investing Activities: Purchase of propeny, plant and equipments, mcludmg capual work in progress and capital advances (1,190.59) (245 92) Sale ofpropeny. plant and equipment 2.85 6 56 Investment m fixed deposits and other bank deposits (6.23) Deposits held as margin money placed (022) (512 02) Deposits held as margm money redeemed 511 14 Interest rece ived 180.24 417 68 Net cash (outflow) / Inflow from investing aclivities (8) (1.013.95) 177.44 C CRsh flows from finan cing activities: D1 Vldend paid (10.365 85) Interest paid ( 158.65) ( 176 95) Interest paid on lease liab1l1t1es ( 1901) (6 31) Repaymenl of lease l1abil111es (51.62) (30 61) Net cash oulflow from finflncing flctivities (C) (229.28) ( 10,579.72) D Net in('rease in cas h and cnsh equivalents (A)+(B)+(q 3.434 0 1 817 96 E Cash and cash equivalents at the beginning of the penod 5,712.26 2,858 98 Cash a nd ush e(Juivalents RI end of the period (D+E) 9, 146.27 3,676.94 As at As flt Particulars 30 September 2026 30 Septe mber 2025 lUn1111ditedl 1Una11di1tdl C ash and cash rquiv alents includ es: Balances w11h banks On current accounts 97068 1.549 22 Bank deposits wtth original ma1unty of less than three months 8, 175 59 2,12772 Cas h and cas h NJuivalents 9,146.27 3,676.94
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Tenneco Clean Air India Limited (Formerly known as Tenneco Clean Air India Private limited) CIN 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 : Tennecolndialnvestors@tenneco.com; Wehsite: www.tennecoindia.com Notes to Unaudited Consolidated Financial Results: The Unaudited Consolidated Financial Results of the following entities have been consolidated with the financial results of Tenneco Clean Air India Limited (fonnerly known as Tenneco Clean Air India Private Limited) (hereinafter referred to as "the Parent Company"). Tenneco Automotive 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 (FM BIL, 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 equity shares of face value of lNR 10 each at an issue price of lNR 397 per equity share, consisting of an offer for sale by selling shareholders.Accordingly, the above Unaudited Consolidated Financial Results for the quarter and the six months ended 30 September 2026 (" the Statement" ) are drawn up in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, ("Listing Requirements" ) as amended. 3 The Unaudited Consolidated Financial Results of the Parent Company and its subisidiaries (together referred to as "the Group"for the quarter and the six months ended 30 September 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 3 November 2026 and 4 November 2026, respectively and have been reviewed by the statutory auditors of the Parent Company. 4 The Consolidated Financial Results of the Parent Company have been prepared in 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. 5 The Group is 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. 6 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 20 I 9, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively 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 31 March 2026. 7 The Unaudited Consolidated Financial Results and notes are also available on the websites of Stock Exchange via www.bseindia.com and www.nseindia.com and also on the website of the Parent Company at www.tenneco111dia.com. Place: Gurugram Date: 4 November 2026 For and on behalf of the Board of Directors of Tenneco Clean Air India Limited ---.<F_onnerly known as Tenneco Clean Air India Private Limit ed) 'G--p..NAIR1'V c.," <?.- 0 y (.) c:. Ul ~ ..... Arvind Chandrasekharan hole-time Director and Chief Executive Officer
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Deloitte Haskins & Sells LLP Chartered Accountants Westend Icon 11th & 12th floors Building A, 5 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 and six months ended 30 September 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 Standards 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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Pune Date: 04 November 2026 ~ ~ For Deloitte Haskins & Sells LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) ~.{l~ Sachanand C Mohnani Partner (Membership No. 407265) UDIN: 2.6+07 2, 5 J AF l) X Bi 7b 2. 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 identification No: AAB-8737
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Sr. No. I 2 3 4 s 6 7 8 9 10 II 12 Tenneco Clean Air India Limited (Formerly knOK'n as Tcnne,·o Clean Air India Private Limite,/) CIN No. : L29308TN20 18FLC 126510 Regd. Office: RNS2, Nissan Supplier Park, SIPCOT Industrial Pnrk, Oragadam Industrial Corridor, Sriperumbudur Taluk, Kancheepuram District - 602 1 OS, Tamil Nadu, India Phone: +91 124 4784 530; Email: Tennecolndialnvestors{mtenneco.com; \Vebsite: www.tennecoindia.com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE Q UARTER AND SIX MONTHS ENDED 30 SEPTEMBER 2026 (All amo11nl'i in INR Millions ,mien 01hen11i,;e slated) Quarter ended Six months ended Year ended Particulars 30 Seotember 2026 30 June 2026 30 Sentember 2025 30 Sentember 2026 30 September 2025 31 Morch 2026 /Unaud ited) (Unaudited) /Unaudited\ (Unaudited) (Unaudited) (Audited) Income a) Revenue from operations 7, 184.23 6,466.25 5.420.94 13,650.48 I 1.085.32 22,885 20 b) Other income (refer note 5) 8 1.55 73.62 8,644.98 155.17 9,0 19.29 9,1 19.66 Total income 7,265.78 6,539.87 14,065.92 13,805.65 20,104.61 32,004.86 Expenses a) Cost of materials consumed 4.648.69 4.210.76 3.607.60 8.859.45 7.225.98 14. 745.87 b) Change in inventories of finished goods, work-in 72.70 (40.96) (69.09) 3 1.74 (99.24) (149.72) progress & traded goods c) Employee benefits expense 317.94 363.74 279.63 681.68 643.52 1.360.30 d) Finance costs 44.85 36.37 41.00 81.22 86.30 164.43 e) Depreciation and amonisation expense 115.52 11 2.6 1 117.67 228.1 3 232.55 482.40 f) Other expenses 686.95 667.43 490.68 1,354.38 1,008.74 2.218.68 Total expenses 5,886.65 5,349.95 4,467.49 11,236.60 9,097.85 18,821.96 Profit before exceptional items and tax (1~2) 1,379.13 1, 189.92 9,598.43 2,569.05 11,006.76 13,182.90 Exceptional items Statuto,y impact of new Labour Codes (Refer note . 6) . 85.31 Profit before tax (3-4) 1,379. 13 1,189.92 9,598.43 2,569.05 11,006.76 13,097.59 Tax expense a) C urrent tax 36 1.33 311.76 2 J0.83 673.09 536.54 1.095.26 b) Deferred tax charge/ (credit) (9.40) (28.76) 0.12 (38.16) (37.46) ( 19. 13) c) Excess provision of tax relating to earlier years I . 0. 19 0.19 (6.93) periods Total tax expense 351.93 283. 19 210.95 635.12 499.08 1,069.20 Profit for the period/year (5-6) 1,027.20 906.73 9,387.48 1,933.93 10,507.68 12,028.39 Other comprehensive income/(loss) (OC I) - Items that will not be reclassified to profit and loss in subsequent periods a} Re-measurement gains/ (losses) on defined . 0.97 . 0.72 (24.79) benefit plans b) Income tax effect on above (0.24) . (0.18) 6.24 Total other comprehensive income/ (loss) (net of . 0.73 . 0.54 (18.55) taxes) Total comprehensive income for the period/ 1,027.20 906.73 year (7+8) 9,388.21 1,933.93 10,508. 22 12,009.84 Paid-up equity share capital (face value of INR 4,036.04 4.036.04 10 per share) 4,036.04 4,036.04 4,036.04 4.036.04 Other equity 56.344.64 Earnings per share (face value of INR 10 per share)* Basic (INR) 2.55 2.25 23.26 4.79 26.03 29.80 Diluted (INR} 2.55 2.25 23.26 4. 79 26.03 29.80 *Not annualised for mterun penods See accompanying notes to the unaudited standalone financial results
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Tenneco Clean Air India Limited (Formerly k11ow11 as Te1111eco C/ea11 Air /11dia Private limited) CIN No.: L29308TN2018FLCl26510 Regd. Office: RNS2, Nissan Supplier Park, SIPCOT Industrial Park, Oragadam Industrial Corridor, Sriperumbudur Taluk, Kancheepura m District - 602 I 05, Tamil Nadu, India Phone : +91 124 4784 530; Email : Tennecolndia lnvestors@tenneco.com; Website: www.tennecoindia .com STATEMENT OF UNAUDITED STANDA LONE ASSETS AN D LIABILITIES AS AT 30 SEPTEMBE R 2026 (All amount, in IN/? Ali/lion< unless otherwise <lated) " As at As at Part iculars 30 Septembe r 2026 3 I March 2026 /Unaudited) (Audited) ASSETS Non-current assets Property, plant and equipment 1.988.23 2.185. 13 Right-of-use assets 185.96 264.98 Capital work in progress 370.68 43.78 Intangible assets 3.10 3.58 Financial assets i. Investments 54,741.55 54,741.55 ii. Loans 0.15 0.13 iii. Other financial assets 41.47 43.58 Deferred tax assets (net) 161.49 123.33 Income tax assets ( net) 63.45 63.45 Other non-current assets 365.31 253.34 Total non-current assets 57,92 1.39 57,72 2.85 Current assets Inventories 1,481.85 1, 165.29 Financial assets i. Trade receivables 1.407. 13 2.386.45 ii. Cash and cash equivalents 6,934.60 3,592.86 iii. Bank balances other than (ii) above 1.65 1.65 iv. Loans 290.82 290.83 v. Other financial assets 543.12 1.086.77 Current tax assets (net) - 26.60 Other current assets 249.95 3 12.80 Total current assets 10,909.12 8,863.25 Total assets 68,830.51 66 586.10 EQUITY AND LIABILIT IES Equity i. Equity share capital 4,036 .04 4.036 .04 ii. Other Equity 58,286.37 56,344.64 Total equity 62,322.41 60,380.68 LIABILIT IES Non-current liabiliti es Financia l liabilities Lease liabilities 58.40 127.44 Provisions 346.60 319.63 Total non-current liabilities 405.00 447.07 Current liabilities Financial liabilities i. Lease liabilities 19.61 34.99 ii. Trade payables (a} total outstanding dues of micro enterprises and small enterprises 331.38 298.50 (b) total outstanding dues of creditors other than micro enterprises and small enterprises 4,744 .78 4.774 68 iii. Other financial liabilities 251.04 84.70 Other current liabilities 702.84 520.60 Provisions 44.51 44.88 Current tax liabilities (net) 8.94 Total current liabilities 6 103.1 0 5 758.35 Total liabili ties 6 SOS.IO 6 205.42 Total equity and liabilities 68,830.5 1 66,586.10
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Tenneco Clean Air India Limited (Formerly known as Tenneco Clean Air India Prfrate Limited) CIN No.: L29308TN20 18FLCl26510 Regd. Office RNS2, Nissan Suppl ier Park, SIPCOT Industrial Park, Oragadam Industrial Corridor, Sripenimbudur Taluk, Kancheepuram D1stnct - 602 105, Tamil Nadu, India Phone : +91 124 4784 530; Email : Tennecolndialnvestors@tenneco.com. \Vebsite: W\VW.lennecomdia com UNAUDITED STANDALONE STATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2026 (All amo,ml'f in INR A,filfiour 1111/en 01hen1·ite 'flaled) .. For the six month s ended for the six months ended Sr. No. Particulars 30 Seat ember 2026 30 Sent ember 2025 iUnauditedl (Unaudited) A Cash flow from operating activities Profit before tax 2,569.05 11,006 76 Adjustment s for: Depreciation on property, plant and equipment 217 01 213 62 Amortisation on intangible assets 048 0.18 Amortisation on nght-of-use assets 1064 18.75 Provision for expected credit loss 0.29 Employee share based expenses 7.80 - Provision for doubtful advances (0.40) 4. 11 Gain on tennination of lease (3.58) Provision for warranties 0.83 (043) Finance cost 81 22 86.30 Loss on disposal of property, plant and equipment 0.12 - Dividend income (8.958 87) Interest mcome from financial assets (137. 15) (44.80) Interest income on inter.corporate deposit (12.36) ( I 3.00) Unrealised foreign exchange (gain)/ loss 20 JI (806) Operating cash flows before work ing capital changes 2,753.97 2,304.85 Change in operat ing assets a nd liabilities (Increase) / Decrease in -Inventories (316.56) (121.43) -Trade receivables 979.32 218.60 -Financial and other assets 505.34 (330.50) Increase / (Decrease) in -Trade payables (17.86) 553 78 -Provisions 25.76 (12 .29) -Fmancial and other l1ab1lities 222.00 (63 .36) Cas h gene rated from operation s 4,151.97 2,549.65 Income taxes paid (net) (637 74) (1,078 89) Net cash inflow from operating activities (A) 3,514.23 1,470.76 B Cas h nows from im·esting act ivities: Purchase of property, plant and equipments, including cap nal work in progress (242.06) (58.44) and capital advances Sale of property. plant and equipment 0.55 Deposits held as margin money placed (0.22) (2.02) Deposits held as margin money redeemed 1.64 Interest received 159.49 63.87 Dividend received - 8,958.87 Ne1 cHh inflow/ (outflow) from inv esting activit ies (B) (82.24) 8,963.92 C Cas h flows from fina ncing act i\'it ies: Dividend paid (10,365 85) Interest paid (77.74) (8000) Interest paid on lease liabilities (2.96) (630) Repayment of lease liabilities (955) (14.79) Net cash outflow from financing activities (C) (90.25) ( 10,466.94) D Net (decrease)/ increase in cash and cash equivalent s (A)+(B)+(C) 3,341.74 (32.26) E Cash and cash equivalents at the beginning of the period 3,592 86 1,769.92 Cash and e.tsh equiva lents at end of the period (l>+E) 6,934.60 1,737.66 Asat Asat Part iculars 30 September 2026 30 Sent em her 2025 (Unaudited) (Unaudited) Cas h and cash equivalents includ es: Balances with banks· On current accounts 28460 137 66 Bank deposits \Vlth onginal matunt y of less than three months 6,650.00 1,60000 Cas h and cash e<1uivalents 6,934.60 1,737.66
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Tenneco Clean Air India Limited (Formerly k11ow11 as Te1111eco Clea11 Air llldia Private Limited) CIN No. : L29308TN20 l 8FLC 1265 10 Regd. Office: RNS2 , Nissan Supplier Park, SlPCOT lndustrial Park, Oragadam Industrial Corrido r, Sripernmbudur Taluk, Kancheepuram District• 602 I 05, Tamil Nadu, India Phone: +91 124 4784 530; Email : Tenneco lndialnvestors @tenneco.com; Website : www.tennecoindia.com Notes to the Unaudited Standalone Financia l Results: The 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 comp leting Initial Public Offering of 90,680, I 00 equity 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. Accordi11gly, the above Statement of Unaudited Standalone Financial Results for the quarter and the six months ended 30 September 2026 ("the Statement'") are drawn up in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, ("List ing Requirements") as amended. 2 The above Unaudited Standalone Financial Results for the quarter and the six months ended 30 September 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 3 November 2026 and 4 November 2026 , respect ively. The statutory auditors of the Company have reviewed the unaudited standalo ne financial results and have issued an unmodified conclusion . 3 The Unaudited Standalone Financia l results of Tenneco Clean Air India Limited ("the Company") have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Compa nies Act, 20 13, read with the relevant mies issued there under and other accounting principles generally accepted in India and in tem1s of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 20 I 5, as amended. 4 The Company is engaged in the business of manufacturing of automotive equipment s, parts and components which constitutes a single segment as per lnd AS I 08 • 'Operati ng Segments'. Accordingly, there are no separate reportable segments. 5 Other income for the year ended 3 I March 2026 includes dividend income of INR 8,958.87 millions from its subsidiary, Tenneco Automo tive India Private Limited. 6 The Government of lndia 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 Working Conditions Code. 2020 ( collectively referred to as the "Codes"). The incremental impact of these changes, assessed by the Company , on the basis of the in fonnation available, consistent with the guidance provided by the [nstitute of Chartered Accountants of India, is Rs. 85.31 million and has been recognised as except ional item in the standal one financial results of the Company for the year ended on 31 March 2026. 7 The Unaudited Standalone Financial Results and notes are also available on the websites of the Stock Exchange viz www.bse india.com and www.nseindia.com and also on the website of the Company viz. www.tennecoindia .com. Place: Gurngram Date: 4 November 2026 For and on behalfofthe Board of Directors of Tenneco Clean Air India Limited (Fom1erly known as Tenneco Clean Air India Private Limited) "<:,p.N Alf? I. 0" ,i;o / 0 u Arvind Cha ndrasekharan rector and Chief Executive Officer