Integrated Filing — IndAS



General information about company
Scrip Code 513262
NSE Symbol SSWL
MSEI Symbol NOTLISTED
ISIN INE802C01033
Name of company STEEL STRIPS WHEELS 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 01-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
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 Single segment
Description of single segment AUTO COMPONENTS
Start date and time of board meeting 01-Aug-2025   11:00:00
End date and time of board meeting 01-Aug-2025   14:15:00
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



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 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 11867846000
Other income 8041000
Total income 11875887000
2 Expenses
(a) Cost of materials consumed 8187116000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -476351000
(d) Employee benefit expense 1024226000
(e) Finance costs 288017000
(f) Depreciation, depletion and amortisation expense 324282000
(f) Other Expenses
1 Other Expenses 1917534000 1917534000
Total other expenses 1917534000
Total expenses 11264824000
3 Total profit before exceptional items and tax 611063000
4 Exceptional items 0
5 Total profit before tax 611063000
6 Tax expense
7 Current tax 135426000
8 Deferred tax 3445000
9 Total tax expenses 138871000
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 472192000
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 229000
16 Total profit (loss) for period 472421000
17 Other comprehensive income net of taxes -1585000
18 Total Comprehensive Income for the period 470836000
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 157180000
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 3.01
Diluted earnings (loss) per share from continuing operations 3
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 3.01
Diluted earnings (loss) per share from continuing and discontinued operations 3
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 above financial results have been reviewed and recomended by Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 01st August 2025.The statutory auditors have carried out Limited review of the accounts for the quarter ended 30th June 2025. n2.The Chief Operating Decision Maker CODM reviews the operations of the company as a whole hence there are no reportable segments as per Ind AS 108 Operating Segments. n3.These consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards IND AS as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with Rule 3 of the Companies Indian Accounting Standard Rules 2015 Companies Indian Accounting Standards amendment rules 2016 and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 SEBI circular CIRCFTFAC622016 dated July 05 2016 and other accounting principles generally accepted in India. n4.The figures for the coresponding previous periods have been restated regrouped wherever necessary to make them comparable.



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains (losses) on defined plans -2118000 -2118000
Total Amount of items that will not be reclassified to profit and loss -2118000
2 Income tax relating to items that will not be reclassified to profit or loss -533000
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 -1585000