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Gears LimitedMain BoardEquity2026-04-012027-03-312026-10-302026-10-05INRLakhsQuarterlySecond quarterSingle segmentAutomotive Gears and Components2026-10-3012:30:002026-10-3014:30:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-11-14https://www.bharatgears.com/pdf/related_party_transaction_policy.pdffalsefalseThere is no default in outstanding Loans and Debt Securities.2026-07-012026-09-30UnauditedStandalone23817470009349000239109600013032540000-80434000381211000348930004821100064959500023367300005436600005436600017322000-393600013386000040980000000040980000-16700040813000153551000102.672.67002.672.672026-04-012026-09-30UnauditedStandalone453824100013413000455165400024238050000-776520007465440006738100099033000123618400044952950005635900005635900018436000-454500013891000042468000000042468000-33400042134000153551000102.772.77002.772.77Other Expenses649595000Other Expenses123618400010276130002933600000137780000002694400001080900028534000662870009916000022643100014626050001153345000013590350007470001060930001269800035612000151418500031020004604260003131058000004593663000153551000118511900013386700001338670000145300000000120800000266100000256232000006972700059205900044390800037906500016303060002009371000902510002543530000555740005302500010805000026629340000032549930004593663000Other non-current financial assets28534000Other non-current assets226431000Other current financial assets35612000Other current assets460426000Other non-current financial liabilities120800000Other non-current liabilities69727000Other current financial liabilities90251000Other current liabilities5557400067381000-136921000-2213190000-12374100000-2276300005236160000244630000990330000742600006980000-155000048580000005630000-107580000202665000259024000000273500000231674000000000002352000881640000000000000001274000000000-7910000-29316000-12865900000000000548000004463000034426000153070005916100000-98724000429100004291000-300482000-296191000Re-measurement gain/(loss) on defined benefits obligations-223000Income tax effect56000-167000Re-measurement gain/(loss) on defined benefits obligations-446000Income tax effect112000-3340000000-167000-334000Bharat Gears Limited******Surinder Paul Kanwar******Key Management PersonnelAny other transactionCompensation - Short term employee benefits26400000N.A1233000017060000Bharat Gears Limited******Surinder Paul Kanwar******Key Management PersonnelAny other transactionRent paid for premises taken on lease6000000N.A300000000Bharat Gears Limited******Surinder Paul Kanwar******Key Management PersonnelAny other transactionReimbursement of maintenance charges paid for premises taken on lease256000N.A25600000Bharat Gears Limited******Surinder Paul Kanwar******Key Management PersonnelAny other transactionSecurity deposit1000000N.A050000001000000Bharat Gears Limited******Sameer Kanwar******Key Management PersonnelAny other transactionCompensation - Short term employee benefits4971000N.A4612000286000426000Bharat Gears Limited******Sameer Kanwar******Key Management PersonnelAny other transactionRent paid for premises taken on lease600000N.A60000000Bharat Gears Limited******Sameer Kanwar******Key Management PersonnelAny other transactionReimbursement of maintenance charges paid for premises taken on lease80000N.A8000000Bharat Gears Limited******Sameer Kanwar******Key Management PersonnelAny other transactionSecurity deposit1000000N.A010000000Bharat Gears Limited******Naresh Kumar Verma******Key Management PersonnelAny other transactionCompensation - Short term employee benefits10830000N.A44090000409000Bharat Gears Limited******Clip-Lok Simpak (India) Private Limited******Enterprises over which KMP is able to exercise significant influenceAny other transactionPurchase of packing material5000000N.A284800000Bharat Gears Limited******Clip-Lok Simpak (India) Private Limited******Enterprises over which KMP is able to exercise significant influenceAny other transactionRent income64000N.A3200000Bharat Gears Limited******Vibrant Reality Infra Private Limited******Enterprises over which KMP is able to exercise significant influenceAny other transactionRent and other expenses2249000N.A112400000Bharat Gears Limited******Vibrant Reality Infra Private Limited******Enterprises over which KMP is able to exercise significant influenceAny other transactionSecurity deposit500000N.A0500000500000Bharat Gears Limited******Raunaq International Limited******Enterprises over which KMP is able to exercise significant influenceAny other transactionRent income140000N.A7000000Bharat Gears Limited******Raunaq International Limited******Enterprises over which KMP is able to exercise significant influenceAny other transactionSecurity deposit19000N.A0190001900029361000UnauditedQualified opinionDeloitte Haskins & Sells LLPtrue2027-07-31239109600023910960002336730000233673000040980000409800002.672.67459366300045936630003254993000325499300013386700001338670000We draw attention to Note 6 to the Statement, regarding concerns shared by the erstwhile Joint Managing Director regarding certain practices by the Chairman and Managing Director of the Company. Pursuant to the concerns raised, the Audit Committee has engaged an independent external agency to carry out an impact assessment for the same. Subsequent to the quarter ended 30 September, 2026, the draft preliminary observations report has recently been submitted by the external agency to the Management, which is under assessment by the Management and Audit Committee. Pending such assessment, we are unable to determine the effect, if any, that this matter may have on the accompanying Statement for the quarter and six month period ended 30 September, 2026.Qualified opinionRepetitiveDuring the quarter ended 30 June, 2026, the erstwhile Joint Managing Director (JMD) of the Company, has shared certain concerns regarding specific practices by the Chairman and Managing Director of the Company. These concerns pertain to the period when the JMD himself was in office. The Audit Committee of the Company in its meeting held on 15 June, 2026 has appointed an independent external agency to carry out an impact assessment for the alleged concerns raised. Subsequent to the quarter ended 30 September, 2026, the draft preliminary observations report has recently been received from the external agency, which is being assessed by the Management and Audit Committee.Management cannot determine the effect, if any, this matter may have on the accompanying Statement for the quarter ended 30 September, 2026 as the impact assessment is not completed.Management cannot determine the effect, if any, this matter may have on the accompanying Statement for the quarter ended 30 September, 2026 as the impact assessment is not completed.We draw attention to Note 6 to the Statement, regarding concerns shared by the erstwhile Joint Managing Director regarding certain practices by the Chairman and Managing Director of the Company. Pursuant to the concerns raised, the Audit Committee has engaged an independent external agency to carry out an impact assessment for the same. Subsequent to the quarter ended 30 September, 2026, the draft preliminary observations report has recently been submitted by the external agency to the Management, which is under assessment by the Management and Audit Committee. Pending such assessment, we are unable to determine the effect, if any, that this matter may have on the accompanying Statement for the quarter and six month period ended 30 September, 2026.Surinder Paul KanwarMilind PujariRaman NandaSampada S NarvankarFaridabad2026-10-30