Integrated Filing — IndAS



General information about company
Scrip Code 541163
NSE Symbol SANDHAR
MSEI Symbol Notlisted
ISIN INE278H01035
Name of company SANDHAR TECHNOLOGIES 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 Geographical
Description of single segment
Start date and time of board meeting 07-Aug-2025   11:00:00
End date and time of board meeting 07-Aug-2025   13:55:00
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 10900884000
Other income 194273000
Total income 11095157000
2 Expenses
(a) Cost of materials consumed 6839596000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 21059000
(d) Employee benefit expense 1460479000
(e) Finance costs 172005000
(f) Depreciation, depletion and amortisation expense 502031000
(f) Other Expenses
1 Other Expenses 1755767000 1755767000
Total other expenses 1755767000
Total expenses 10750937000
3 Total profit before exceptional items and tax 344220000
4 Exceptional items 18918000
5 Total profit before tax 363138000
6 Tax expense
7 Current tax 88155000
8 Deferred tax -5143000
9 Total tax expenses 83012000
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 280126000
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 280126000
17 Other comprehensive income net of taxes 50715000
18 Total Comprehensive Income for the period 330841000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 280126000
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 330841000
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 601907000
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 4.65
Diluted earnings (loss) per share from continuing operations 4.65
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 4.65
Diluted earnings (loss) per share from continuing and discontinued operations 4.65
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) Notes: n1. The above statement of unaudited consolidated financial results (the Statement) for the quarter ended 30 June 2025, has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 7 August 2025. The same, along with the report of the Statutory Auditor, has been filed with the Bombay Stock Exchange (BSE) and National Stock Exchange (NSE) and is also available on the Company's website at www.sandhargroup.com. The unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013. n2. Particulars of subsidiaries, step-down subsidiaries and joint ventures (including subsidiary of a joint venture company) as on 30 June 2025: n•ta) Subsidiaries and step-down subsidiaries: n1.tSandhar Technologies Barcelona SL – subsidiary n2.tSandhar Ascast Private Limited (formerly known as Sandhar Tooling Private Limited) – subsidiary n3.tSandhar Auto Castings Private Limited – subsidiary n4.tSandhar Auto Electric Solutions Private Limited – subsidiary n5.tSandhar Technologies Poland sp. z o.o. – step-down subsidiary n6.tSandhar Technologies de Mexico S de RL de CV – step-down subsidiary n7.tSandhar Technologies Ro SRL – step-down subsidiary n8.tSandhar Engineering Private Limited – subsidiary n9.tSandhar Automotive Systems Private Limited – subsidiary n•tb) Joint Ventures: n1.tSandhar Han Sung Technologies Private Limited n2.tSandhar Amkin Industries Private Limited n3.tSandhar Whetron Electronics Private Limited n4.tSandhar Han Shin Auto Technologies Private Limited n5.tWinnercom Sandhar Technologies Private Limited n6.tKwangsung Sandhar Technologies Private Limited (exited on 24 June 2025) n7.tJinyoung Sandhar Mechatronics Private Limited (exited on 15 April 2025) n•tc) Subsidiary of a joint venture company: n1.tKwangsung Sandhar Automotive Systems Private Limited (exited on 24 June 2025) n3. On 19 June 2025, the Company entered into a Share Purchase Agreement for the disinvestment of its entire 50 percent equity stake in its joint venture, Kwangsung Sandhar Technologies Private Limited. The sale was completed on 24 June 2025 at a consideration of Rs 1,107.11 lakhs and the carrying value of the investment in the consolidated books of accounts was Rs 399.53 lakhs, resulting in a gain of Rs 707.58 lakhs which has been recognised in the Consolidated Statement of Profit and Loss for the quarter ended 30 June 2025. n4. On 27 March 2025, the Company entered into a Share Purchase Agreement for the disinvestment of its entire 50 percent equity stake in its joint venture, Jinyoung Sandhar Mechatronics Private Limited. The sale was completed on 15 April 2025 at a consideration of Rs 668.44 lakhs and the carrying value of the investment in the consolidated books of accounts was Rs Nil, resulting in a gain of Rs 668.44 lakhs which has been recognised in the Consolidated Statement of Profit and Loss for the quarter ended 30 June 2025. n5. During the year ended 31 March 2025, the Company conducted an impairment review of its investment in equity shares of Sandhar Whetron Electronics Private Limited. Based on the updated assessment, the recoverable amount of the investment, determined using the value-in-use method, exceeded its carrying amount. As a result, the Company has reversed the impairment loss of Rs 231.70 lakhs that was previously recognized during the earlier years. n6. Refer Annexure 1 to the Statement for disclosure with respect to segment revenue, segment results and segment assets and liabilities for the quarter ended 30 June 2025. n7. The Board of Directors at its meeting held on 22 May 2025 has recommended a final dividend at 35 percent, i.e. Rs 3.50 per equity share. The dates of book closure for the entitlement of such final dividend and Annual General Meeting shall be decided and informed in due course. n8. The figures for the quarter ended 31 March 2025 are the balancing figures between the audited figures of the full financial year ended 31 March 2025 and the published year-to-date figures up to 31 December 2024, being the end of the third quarter, which have been reviewed by the statutory auditor. n9. The standalone results of the Company are available on the Company’s website www.sandhargroup.com. The key standalone financial information of the Company is given below: nParticularstQuarter ended 30 June 2025tQuarter ended 31 March 2025tQuarter ended 30 June 2024tYear ended 31 March 2025 nRevenue from operationst72,812.12t75,862.27t67,410.66t2,91,303.56 nProfit from operations after exceptional item and before taxt3,455.74t5,318.57t3,388.19t18,614.28 nTax expenset915.51t1,017.74t921.30t4,651.57 nNet profit after taxt2,540.23t4,300.83t2,466.89t13,962.71 nOther comprehensive income (loss), net of income taxt126.58t(14.35)t(17.97)t(115.07) nTotal comprehensive income for the period or yeart2,666.81t4,286.48t2,448.92t13,847.64 n n10. Profit from Joint Ventures has been shown under Exceptional Items



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)
1 India 9671496000 9671496000
2 Overseas 1229388000 1229388000
Total Segment Revenue 10900884000
Less: Inter segment revenue
Revenue from operations 10900884000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 588500000 588500000
2 Overseas -53357000 -53357000
Total Profit before tax 535143000
i. Finance cost 172005000 172005000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 363138000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 22686829000 22686829000
2 Overseas 7168967000 7168967000
Total Segment Asset 29855796000 29855796000
Un-allocable Assets 0 0
Net Segment Asset 29855796000 29855796000
4 Segment Liabilities
Segment Liabilities
1 India 11362263000 11362263000
2 Overseas 6769680000 6769680000
Total Segment Liabilities 18131943000 18131943000
Un-allocable Liabilities 0 0
Net Segment Liabilities 18131943000 18131943000
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 Gain/ (loss) on remeasurement of defined benefit obligation 16916000 16916000
Total Amount of items that will not be reclassified to profit and loss 16916000
2 Income tax relating to items that will not be reclassified to profit or loss 4258000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations 50743000 50743000
Total Amount of items that will be reclassified to profit and loss 50743000
4 Income tax relating to items that will be reclassified to profit or loss 12686000
5 Total Other comprehensive income 50715000