Integrated Filing — IndAS



General information about company
Scrip Code 543214
NSE Symbol NDRAUTO
MSEI Symbol NOTLISTED
ISIN INE07OG01012
Name of company NDR Auto Components 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-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 Manufacture of Seat structure and seat covers
Start date and time of board meeting 11-Aug-2025   11:50:00
End date and time of board meeting 11-Aug-2025   13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
NA



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 1852195000
Other income 5902000
Total income 1858097000
2 Expenses
(a) Cost of materials consumed 1359833000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2163000
(d) Employee benefit expense 65575000
(e) Finance costs 6770000
(f) Depreciation, depletion and amortisation expense 47565000
(f) Other Expenses
1 Power & Fuel 12728000 12728000
2 Maintenance of Building & Machinery 15211000 15211000
3 Consumption of Stores 7245000 7245000
4 Insurance 920000 920000
5 Freight Outward 12430000 12430000
6 Factory Expense 148809000 148809000
7 Legal & Professional Expense 7116000 7116000
8 Rent, Rates & Taxes 1964000 1964000
9 Miscellaneous & Other Expenses 23871000 23871000
Total other expenses 230294000
Total expenses 1707874000
3 Total profit before exceptional items and tax 150223000
4 Exceptional items 0
5 Total profit before tax 150223000
6 Tax expense
7 Current tax 39123000
8 Deferred tax -738000
9 Total tax expenses 38385000
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 111838000
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 111838000
17 Other comprehensive income net of taxes -108000
18 Total Comprehensive Income for the period 111730000
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 237853000
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 4.7
Diluted earnings (loss) per share from continuing operations 4.7
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 4.7
Diluted earnings (loss) per share from continuing and discontinued operations 4.7
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 standalone financial results of NDR Auto Components Limited the Company have been prepared in accordance with Indian Accounting Standards IND AS as prescribed under section 133 of the Companies Act 2013 read with the relevant rules and amendments thereto and the other accounting principles generally accepted in India n2 The Sales Purchase have been recognised based on contract price with the customers vendors which are subject to escalations and de escalations basis annual price revision The Company estimated such escalations and de escalations on best estimate basis and these will be formalised by year end. n3 The figures for the quarter ended March 31 2025 are the balancing figures between audited figures in respect of the full financial year upto March 31 2025 and the unaudited published year to date figures upto December 31 2024 being the date of the end of the third quarter of the financial year which were subjected to limited review n4 In line with the provisions of IND AS108 Operating Segment the Company is engaged in the business of manufacturing of different seating systems and components for automobiles including two wheeler which constitute single reporting business segment and the company operates only in one geographical segment India Accordingly there are no separate reportable segments n5 Following the approval granted by the Shareholders via postal ballot notice dated August 8 2024 with results announced on September 13 2024 the date of shareholder approval was September 12 2024 which was the final date for evoting the company has issued 11892652 fully paid bonus equity shares of Rs 10 each in the ratio of 1 one equity share of Rs 10 for every 1 one existing equity share of Rs 10 As a result of the share allotment on September 27 2024 the issued subscribed and paidup capital of the Company has increased to Rs 2378 point 53 lakhs with Rs 1189 point 27 lakhs capitalized from free reserves Consequently the earnings per share have been adjusted for previous periods years and presented in accordance with Ind AS33 Earnings Per Share nAdditionally following the approval granted by the Shareholders through the postal ballot notice dated August 8 2024 with results declared on September 13 2024 the date of shareholder approval was September 12 2024 the last day for evoting the authorized share capital of the company has increased from Rs 2400 lakhs to Rs 3000 lakhs. n6 During the financial year 2023 24 the Income Tax Department the department conducted a search under section 132 of the Income Tax Act 1961 at certain premises of the Company including manufacturing locations and residence of few of its employees key managerial personnel nThe Company received demand orders amounting to Rs 502 point 20 lacs excluding penalties for the Assessment Years 202021 to 2024 25 along with a penalty demand order of Rs 94 point 68 lacs for the Assessment Year 2022 23 The Company has filed appeals against the tax and penalty demand orders received from department with the Commissioner of Income Tax Appeals Subsequently the Company has filed rectification application of Rs 389 point 98 lacs concerning the outstanding demand nAs per Companys own assessment and also based on legal advice management is confident of favourable outcome for such appeals Pending outcome of appeal proceedings no adjustment has been made to these financial results n7 The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 11th August 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 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 Re-measurement gains/(losses) on defined benefit plans -144000 -144000
Total Amount of items that will not be reclassified to profit and loss -144000
2 Income tax relating to items that will not be reclassified to profit or loss -36000
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 -108000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 SR Batliboi & Co LLP Yes 31-Jul-2027