Integrated Filing — IndAS



General information about company
Scrip Code 505790
NSE Symbol SCHAEFFLER
MSEI Symbol NOTLISTED
ISIN INE513A01022
Name of company Schaeffler India Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Jan-2025
Date of end of financial year 31-Dec-2025
Date of board meeting when results were approved 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 24-Jul-2025   13:15:00
End date and time of board meeting 24-Jul-2025   15:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 45270000000
Other income 765800000
Total income 46035800000
2 Expenses
(a) Cost of materials consumed 18712100000
(b) Purchases of stock-in-trade 9126700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -74700000
(d) Employee benefit expense 2861800000
(e) Finance costs 26400000
(f) Depreciation, depletion and amortisation expense 1638200000
(f) Other Expenses
1 Other Expenses 6414500000 6414500000
Total other expenses 6414500000
Total expenses 38705000000
3 Total profit before exceptional items and tax 7330800000
4 Exceptional items 0
5 Total profit before tax 7330800000
6 Tax expense
7 Current tax 1986700000
8 Deferred tax -43200000
9 Total tax expenses 1943500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 5387300000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 5387300000
17 Other comprehensive income net of taxes -6400000
18 Total Comprehensive Income for the period 5380900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 312600000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 34.5
Diluted earnings (loss) per share from continuing operations 34.5
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 34.5
Diluted earnings (loss) per share from continuing and discontinued operations 34.5
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Statement includes the financial results of Schaeffler India Limited ('the Holding Company') and its one subsidiary (together referred to as the Group in the following notes) is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). The above consolidated financial results for the quarter and six months period ended June 30, 2025 were reviewed by the Audit Committee at their meeting held on July 25, 2025 and approved by the Board of Directors at their meeting held on July 25, 2025. The statutory auditors have performed limited review on above consolidated financial result for the quarter and six months period ended June 30, 2025. n2. The figures for the previous year/quarters have been regrouped/reclassified wherever necessary, to make them comparable. The impact of such reclassification/regrouping is not material to the financial results.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period
Date of end of reporting period
Whether results are audited or unaudited
Nature of report standalone or consolidated
Assets
1 Non-current assets
Property, plant and equipment 16370200000
Capital work-in-progress 5997900000
Investment property 971400000
Goodwill 822300000
Other intangible assets 641700000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 189500000
Total non-current financial assets 189500000
Deferred tax assets (net) 257000000
Other non-current assets 1499100000
Total non-current assets 26749100000
2 Current assets
Inventories 16034300000
Current financial asset
Current investments 0
Trade receivables, current 14972400000
Cash and cash equivalents 6644000000
Bank balance other than cash and cash equivalents 7383700000
Loans, current 0
Other current financial assets 503100000
Total current financial assets 29503200000
Current tax assets (net) 0
Other current assets 804300000
Total current assets 46341800000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 73090900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 312600000
Other equity 54036100000
Total equity attributable to owners of parent 54348700000
Non controlling interest
Total equity 54348700000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 540300000
Total non-current financial liabilities 540300000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 41000000
Total non-current liabilities 581300000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other current financial liabilities 16367200000
Total current financial liabilities 16367200000
Other current liabilities 387700000
Provisions, current 767700000
Current tax liabilities (Net) 638300000
Deferred government grants, Current 0
Total current liabilities 18160900000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 18742200000
Total equity and liabilites 73090900000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Mobility components and related solutions 34834800000 34834800000
2 Others 10435200000 10435200000
Total Segment Revenue 45270000000
Less: Inter segment revenue 0 0
Revenue from operations 45270000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Mobility components and related solutions 4640600000 4640600000
2 Others 1950800000 1950800000
Total Profit before tax 6591400000
i. Finance cost 26400000 26400000
ii. Other Unallocable Expenditure net off Unallocable income -765800000 -765800000
Profit before tax 7330800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Mobility components and related solutions 49123700000 49123700000
2 Others 7293200000 7293200000
Total Segment Asset 56416900000 56416900000
Un-allocable Assets 16674000000 16674000000
Net Segment Asset 73090900000 73090900000
4 Segment Liabilities
Segment Liabilities
1 Mobility components and related solutions 12864600000 12864600000
2 Others 3573200000 3573200000
Total Segment Liabilities 16437800000 16437800000
Un-allocable Liabilities 2304400000 2304400000
Net Segment Liabilities 18742200000 18742200000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1)As a result of the CODM's review mechanism, within segment “Mobility components and related solutions” there have been products / business reclassification within Automotive Technologies, Vehicle Lifetime Solution and Bearings & Industrial Solutions. n2)Intercompany Export & Others mainly includes exports to group companies, scrap sales and other operating income n3)Property, plant and equipment (PPE) of the Company is predominantly used for ‘Mobility components and related solutions’ and hence has been disclosed as a segment asset under that reportable segment.



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Income tax relating to items that will not be reclassified to profit or loss 2200000 2200000
Total Amount of items that will not be reclassified to profit and loss 2200000
2 Income tax relating to items that will not be reclassified to profit or loss 8600000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -6400000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period
B Date of end of reporting period
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax
Adjustments for reconcile profit (loss)
Adjustments for finance costs 26400000
Adjustments for decrease (increase) in inventories -1609000000
Adjustments for decrease (increase) in trade receivables, current -2264100000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 3582000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1638200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 256100000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 9200000
Adjustments for dividend income 0
Adjustments for interest income 527600000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -5300000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 178200000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1284100000
Net cash flows from (used in) operations 8614900000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1505900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 7109000000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 17000000
Purchase of property, plant and equipment 2810800000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 615500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1482200000
Net cash flows from (used in) investing activities -696100000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 21800000
Dividends paid 4376500000
Interest paid 10000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -4408300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2004600000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 2004600000
Cash and cash equivalents cash flow statement at beginning of period 4639400000
Cash and cash equivalents cash flow statement at end of period 6644000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Walker Chandiok & Co LLP Yes 31-May-2028