Integrated Filing — IndAS



General information about company
Scrip Code 522034
NSE Symbol SHANTIGEAR
MSEI Symbol NA
ISIN INE631A01022
Name of company SHANTHI GEARS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Geographical
Description of single segment
Start date and time of board meeting 30-Jul-2025   12:00:00
End date and time of board meeting 30-Jul-2025   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has no outstanding loans and has not defaulted during the year



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-Apr-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 Standalone
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 1348900000
Other income 37700000
Total income 1386600000
2 Expenses
(a) Cost of materials consumed 625000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -10700000
(d) Employee benefit expense 193500000
(e) Finance costs 0
(f) Depreciation, depletion and amortisation expense 36600000
(f) Other Expenses
1 Other expenses 236000000 236000000
Total other expenses 236000000
Total expenses 1080400000
3 Total profit before exceptional items and tax 306200000
4 Exceptional items 0
5 Total profit before tax 306200000
6 Tax expense
7 Current tax 82600000
8 Deferred tax -3300000
9 Total tax expenses 79300000
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 226900000
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 226900000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 226900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 76700000
Face value of equity share capital 1
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 2.96
Diluted earnings (loss) per share from continuing operations 2.96
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 2.96
Diluted earnings (loss) per share from continuing and discontinued operations 2.96
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 unaudited financial results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standards Ind AS 34 on Interim Financial Reporting, the provisions of the Companies Act 2013 the Act, as applicable and guidelines issued by the Securities and Exchange Board of India SEBI under SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. The above financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on July 30 2025 and has been subjected to limited review by the Statutory Auditors of the company. n n2.The Companys main business is manufacture of Gears and Gear Products. There are no separate reportable segments as per Ind AS 108 Operating Segments. n n3.The financial results for the quarter ended March 31 2025 are balancing figures between the audited figures in respect of the previous financial year and the published year to date figures upto the third quarter of the previous financial year prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards which were subjected to a limited review. n n4.The date on which the Code of Social Security 2020 The Code relating to employee benefits during employment and post employment benefits will come into effect is yet to be notified and the related rules are yet to be finalised. The Company will evaluate the code and its rules, assess the impact if any and account for the same once they become effective. n n5.Previous period year figures have been regrouped reclassified where necessary to make it comparable with the current period. n n6.The above financial results are also available on our website www.shanthigears.com n n



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 INDIA 1210800000 1210800000
2 AMERICA 104500000 104500000
3 EUROPE 16800000 16800000
4 OTHERS 16800000 16800000
Total Segment Revenue 1348900000
Less: Inter segment revenue
Revenue from operations 1348900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 INDIA 0 0
2 AMERICA 0 0
3 EUROPE 0 0
4 OTHERS 0 0
Total Profit before tax 0
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 INDIA 0 0
2 AMERICA 0 0
3 EUROPE 0 0
4 OTHERS 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 INDIA 0 0
2 AMERICA 0 0
3 EUROPE 0 0
4 OTHERS 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments



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-Apr-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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/(loss) on defined benefit obligations (Net) 0 0
Total Amount of items that will not be reclassified to profit and loss 0
2 Income tax relating to items that will not be reclassified to profit or loss 0
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
5 Total Other comprehensive income 0