Integrated Filing — IndAS



General information about company
Scrip Code 544344
NSE Symbol SHRIPISTON
MSEI Symbol NOTLISTED
ISIN INE526E01018
Name of company SHRIRAM PISTONS & RINGS 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 18-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 Automotive segment
Start date and time of board meeting 01-Aug-2025   14:35:00
End date and time of board meeting 01-Aug-2025   15:25:00
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 9633000000
Other income 284000000
Total income 9917000000
2 Expenses
(a) Cost of materials consumed 4100000000
(b) Purchases of stock-in-trade 208000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -249000000
(d) Employee benefit expense 1424000000
(e) Finance costs 90000000
(f) Depreciation, depletion and amortisation expense 315000000
(f) Other Expenses
1 Other Expenses 2199000000 2199000000
Total other expenses 2199000000
Total expenses 8087000000
3 Total profit before exceptional items and tax 1830000000
4 Exceptional items 0
5 Total profit before tax 1830000000
6 Tax expense
7 Current tax 479000000
8 Deferred tax 2000000
9 Total tax expenses 481000000
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 1349000000
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 1349000000
17 Other comprehensive income net of taxes -30000000
18 Total Comprehensive Income for the period 1319000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1337000000
Total profit or loss, attributable to non-controlling interests 12000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1306000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 13000000
21 Details of equity share capital
Paid-up equity share capital 440000000
Face value of equity share capital 10
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 30.35
Diluted earnings (loss) per share from continuing operations 30.35
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 30.35
Diluted earnings (loss) per share from continuing and discontinued operations 30.35
24 Debt equity ratio 0.0015
25 Debt service coverage ratio 0.1135
26 Interest service coverage ratio 0.2773
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The Group deals primarily in automotive component segment. n n2 The above results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard (referred to as IND AS) 34 Interim Financial reporting prescribed under Section 133 of the Companies Act 2013 read with the relevant rules made thereunder. n n3 On March 7 2025, the Holding Company has entered into a Share Purchase Agreement with existing shareholders of Karna Intertech Private Limited (Karna) to acquire 100 percent equity stake in Karna for Rs. 50 million. Accordingly, the Holding Company has acquired 100% equity shareholding in Karna on April 1 2025 and Karna has become a wholly-owned subsidiary of the Holding Company. n nThe total purchase consideration of Rs. 50 million, based on fair values has been allocated as below: n nParticulars Amount (in million Rs.) nPrpoerty, plant & equipment 4 nCash and cash equivalent 19 nNet working capital 1 nGoodwill 26 nTotal purchase consideration 50 n n n4 SPR TGPEL Precision Engineering Limited and Karna Intertech Private Limited were acquired on December 24, 2024 and April 1, 2025 respectively. Hence, the financial results for the period ended June 30, 2025 are not comparable with corresponding period of previous year. n n5 The figures for the quarter ended March 31, 2025 are balancing figures between audited figures in respect of financial year ended March 31, 2025 and the published unaudited figures for nine months period ended December 31, 2024. n n6 The above results were reviewed and recommended by Audit Committee in its meeting held on August 1, 2025 and taken on record by Board of Directors of the Holding Company in its meeting held on August 1, 2025.



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 Remeasurements of the post employment defined benefit plans -2000000 -2000000
Total Amount of items that will not be reclassified to profit and loss -2000000
2 Income tax relating to items that will not be reclassified to profit or loss -1000000
3 Amount of items that will be reclassified to profit and loss
1 Fair value change of cash flow hedge -39000000 -39000000
Total Amount of items that will be reclassified to profit and loss -39000000
4 Income tax relating to items that will be reclassified to profit or loss -10000000
5 Total Other comprehensive income -30000000