Integrated Filing — IndAS



General information about company
Scrip Code 530759
NSE Symbol STERTOOLS
MSEI Symbol NOTLISTED
ISIN INE334A01023
Name of company STERLING TOOLS 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 01-Aug-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 Single segment
Description of single segment FASTENERS
Start date and time of board meeting 07-Aug-2025   12:35:00
End date and time of board meeting 07-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
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
There was no default on loans during the quarter ended 30th June 2025 nFurther the Company does not have any debt securities



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 1611086000
Other income 20965000
Total income 1632051000
2 Expenses
(a) Cost of materials consumed 623090000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 18714000
(d) Employee benefit expense 162453000
(e) Finance costs 14298000
(f) Depreciation, depletion and amortisation expense 81944000
(f) Other Expenses
1 Other expenses 583001000 583001000
Total other expenses 583001000
Total expenses 1483500000
3 Total profit before exceptional items and tax 148551000
4 Exceptional items 0
5 Total profit before tax 148551000
6 Tax expense
7 Current tax 44323000
8 Deferred tax -6267000
9 Total tax expenses 38056000
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 110495000
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 110495000
17 Other comprehensive income net of taxes -599000
18 Total Comprehensive Income for the period 109896000
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 72369000
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 3.05
Diluted earnings (loss) per share from continuing operations 3.04
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 3.05
Diluted earnings (loss) per share from continuing and discontinued operations 3.04
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 standalone unaudited financial results of Sterling Tools Limited the Company for the quarter ended 30 June 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 7 Aug 2025 The statutory auditors of the Company have conducted a limited review on these standalone unaudited financial results n n2 The above results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules 2015 as amended specified under section 133 of the Companies Act 2013 other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015 as amended n n3 Figures for the quarter ended 31 March 2025 represents the balancing figures between the audited figures in respect of the full financial year and published year to date reviewed figures up to the third quarter of the year ended 31 March 2025 n n4 The Company is primarily in the business of manufacturing of fasteners i e automotive components which falls within a single business segment in terms of the Indian Accounting Standard 108 Operating Segments and accordingly there are no reportable segments n n5 Pursuant to the merger of Haryana Ispat Private Limited Wholly Owned Subsidiary with Sterling Tools Limited Company with effect from 01 April 2024 Appointed Date approved by NCLT vide order dated 27 March 2025 the Company has restated Comparative periods presented in these results in accordance Appendix C to IND AS 103 Business Combination The impact of this restatement is not material to these standalone financial results n 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)
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified ton profit or loss -800000 -800000
Total Amount of items that will not be reclassified to profit and loss -800000
2 Income tax relating to items that will not be reclassified to profit or loss -201000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified ton profit or loss 0 0
Total Amount of items that will be reclassified to profit and loss 0
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -599000