GNA Axles Limited announced its audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, as approved by the Board of Directors on May 08, 2026. The statutory auditors, G.S. Syal & Co., Chartered Accountants, issued an unmodified opinion on both the standalone and consolidated financial statements prepared under the Companies Act, 2013 and SEBI Listing Regulations, 2015.

Standalone Financial Performance

On a standalone basis, GNA Axles reported revenue from operations of Rs. 1,47,841.83 lacs for FY26, compared to Rs. 1,53,974.07 lacs in FY25. Despite the moderation in revenue, the company improved its profitability, with net profit for the period rising to Rs. 11,699.94 lacs from Rs. 10,712.21 lacs in the previous year. Total income for FY26 stood at Rs. 1,48,140.83 lacs against Rs. 1,54,235.12 lacs in FY25. The following table summarises the key standalone financial metrics:

Standalone total expenses for FY26 were Rs. 1,32,371.15 lacs, down from Rs. 1,39,808.30 lacs in FY25. Cost of material consumed stood at Rs. 92,494.87 lacs, employee benefit expenses at Rs. 8,720.58 lacs, depreciation at Rs. 7,003.82 lacs, finance costs at Rs. 1,324.83 lacs, and other expenses at Rs. 24,832.98 lacs for FY26. Reserves excluding revaluation reserves stood at Rs. 96,161.63 lacs as at March 31, 2026, compared to Rs. 85,728.89 lacs as at March 31, 2025.

Q4 EBITDA Performance

GNA Axles delivered a notable improvement in operating performance during Q4, with EBITDA and margin both expanding on a year-on-year basis. The Q4 standalone net profit rose to Rs. 308M from Rs. 254M in the same period last year, while revenue grew to Rs. 4.11B from Rs. 3.77B. The table below highlights the key Q4 operating metrics:

Consolidated Financial Performance

On a consolidated basis, which includes subsidiaries GNA Axles Inc. Michigan and G N A Mobility Limited, the company reported revenue from operations of Rs. 1,47,841.83 lacs for FY26 and total income of Rs. 1,48,140.83 lacs. Consolidated net profit for the period was Rs. 11,695.09 lacs for FY26, compared to Rs. 10,709.49 lacs in FY25. The consolidated profit before tax for FY26 stood at Rs. 15,764.83 lacs against Rs. 14,424.10 lacs in FY25. Consolidated reserves excluding revaluation reserves stood at Rs. 96,118.26 lacs as at March 31, 2026. Consolidated basic and diluted EPS for FY26 were Rs. 27.24 each. The auditors noted that GNA Axles Inc. Michigan reported a net operating loss of $5,013.73, based on accounts reviewed by certified public accountant Alina Rits of RITS Accounting PC, Birmingham, Michigan, with no adverse remarks.

Balance Sheet Highlights

The standalone total assets of GNA Axles as at March 31, 2026 stood at Rs. 1,52,020.53 lacs, up from Rs. 1,36,512.38 lacs as at March 31, 2025. Key balance sheet items are presented below:

Cash Flow Highlights

On the cash flow front, GNA Axles generated strong operating cash flows for FY26. The key cash flow metrics for both standalone and consolidated are presented below:

Dividend and Subsidiary Investment

The Board of Directors recommended a dividend of Rs. 3/- per equity share for the year ended March 31, 2026, subject to approval by shareholders at the next Annual General Meeting and payable within prescribed timelines. In a separate significant development, the Board approved an investment of Rs. 25.00 crores in G N A Mobility Limited, a wholly owned subsidiary, in the form of equity. The investment will be made in one or more tranches as per the financial requirements of G N A Mobility Limited to meet its capex, operational expenditure, and working capital needs. Key details of this investment are as follows:

CSR and Compliance Highlights

The company's CSR budget for FY 2025-26 was Rs. 3,00,49,770/-, and the company spent Rs. 3,09,99,318/- on CSR activities during the financial year, with no unspent CSR amount as on March 31, 2026. The auditors confirmed that the company has not defaulted in repayment of loans or borrowings, has been regular in depositing statutory dues, and has not incurred cash losses during the financial year under audit or in the immediately preceding financial year. The company's accounting software maintained an audit trail (edit log) facility that operated throughout the year for all relevant transactions, with no instances of tampering detected. The entire operations of the company relate to a single segment, namely "Auto Components," and accordingly, segment reporting disclosures are not applicable.

GNA Axles Limited has filed its mandatory annual disclosure regarding promoter share encumbrances with the stock exchanges for the financial year ended 31.03.2026. The disclosure, submitted on 07/04/2026, was made under Regulation 31(4) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

Encumbrance Details

According to the filing, the promoters and promoter group entities have created encumbrances on 12,80,000 equity shares of the company during the financial year 2025-26. The disclosure confirms that no other encumbrances were made by the promoter group beyond those already disclosed during the year.

Promoter Group Composition

The disclosure covers a total of 16 entities from the promoter and promoter group category. The declaration was submitted on behalf of all these entities by Jasvinder Singh Seehra.

Promoters (3 entities):

• Mr. Ranbir Singh Seehra
• Mr. Jasvinder Singh
• Mr. Gurdeep Singh

Promoter Group (13 entities):

• Mr. Gursaran Singh
• Mr. Maninder Singh
• Mr. Kulwin Seehra
• Mrs. Harjinder Kaur
• Mrs. Loveleen Kaur
• Mrs. Ashmeet Seehra
• Mr. Harwinder Singh Sehra
• Mr. Rupinder Singh Sehra
• Mrs. Manjot Seehra
• Mrs. Rasleen Kaur Pahuja
• Mr. Keerat Seehra
• Mrs. Jasleen Kaur
• GNA Gears Limited

Regulatory Compliance

The disclosure was filed with both major Indian stock exchanges where GNA Axles Limited shares are listed. Company Secretary Gourav Jain submitted the filing to BSE Limited (Scrip Code: 540124) and The National Stock Exchange of India Limited (Scrip Code: GNA). This annual disclosure ensures compliance with SEBI regulations regarding transparency in promoter shareholding and encumbrances.

The company is headquartered at GNA House, I-C, Chhoti Baradari - Part-II, Garha Road, Jalandhar- 144 404, and maintains its corporate communications through established channels with both exchanges.