Integrated Filing — IndAS



General information about company
Scrip Code 517334
NSE Symbol MOTHERSON
MSEI Symbol NOTLISTED
ISIN INE775A01035
Name of company SAMVARDHANA MOTHERSON INTERNATIONAL 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-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 Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   09:30:00
End date and time of board meeting 13-Aug-2025   13:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 302120000000
Other income 804800000
Total income 302924800000
2 Expenses
(a) Cost of materials consumed 162384700000
(b) Purchases of stock-in-trade 902300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1863700000
(d) Employee benefit expense 79362400000
(e) Finance costs 4250400000
(f) Depreciation, depletion and amortisation expense 12297200000
(f) Other Expenses
1 Other Expenses 36750900000 36750900000
Total other expenses 36750900000
Total expenses 294084200000
3 Total profit before exceptional items and tax 8840600000
4 Exceptional items -1364900000
5 Total profit before tax 7475700000
6 Tax expense
7 Current tax 4427500000
8 Deferred tax -1770000000
9 Total tax expenses 2657500000
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 4818200000
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 1242700000
16 Total profit (loss) for period 6060900000
17 Other comprehensive income net of taxes 5830300000
18 Total Comprehensive Income for the period 11891200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5118400000
Total profit or loss, attributable to non-controlling interests 942500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10213500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1677700000
21 Details of equity share capital
Paid-up equity share capital 7036300000
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 0.48
Diluted earnings (loss) per share from continuing operations 0.48
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 0.48
Diluted earnings (loss) per share from continuing and discontinued operations 0.48
24 Debt equity ratio 0.005
25 Debt service coverage ratio 0.0262
26 Interest service coverage ratio 0.0567
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. These consolidated financial results of the Group have been prepared in accordance with the recognition and measurement principles prescribed in 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 Standards) rules, 2015 (as amended) and in terms of regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI Circular No. CIR/CFD/CDM1/44/2019 dated March 29, 2019 and other accounting principles generally accepted in India. n n2. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on August 12, 2025 and August 13, 2025 respectively. n n3. Additional disclosure as per Regulation 52(4) and Regulation 54(3) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n4. Subsequent to the announcement made by the Group in relation to cost optimisation measures on April 10, 2025 the Group has accrued certain expenditure in respect of phased operational restructuring at certain units primarily located in Europe. These have been disclosed as Exceptional expenses in these financial results. n n5. The Shareholder’s of the Company vide their resolution dated July 7, 2025 has approved the issuance of bonus shares in the proportion of one bonus equity share for every two existing equity shares. On July 21, 2025 upon issuance of such Bonus Equity Shares, the paid capital of the Company stands increased to INR 1,055 crore having 10,554,442,601 number of equity shares of INR 1 each. In accordance with the requirement of Ind AS 33- Earning per share, the basic and diluted Earnings per share have been adjusted for all the periods presented to reflect the impact of bonus issue. n n6. On May 2, 2025, the Group has acquired 100% equity shares of Baldi Industria E Comercio Ltda. (‘Baldi’), through its one of the step down subsidiary SMP Automotive Produtos Automotivos Do Brasil Ltda, the consideration paid / payable for such acquisition is BLR 47 million (INR 70.27 crore). The Group is in the process of completing its purchase price allocation (PPA), based on the provisional PPA. n n7. Finance cost comprises of Interest on borrowings, lease liabilities & defined benefit obligations for employees, cost incurred on factoring of trade receivables, interest and possible additional cost on conversion of Compulsorily Convertible Debentures, bank charges, foreign exchange differences related to borrowing, processing and commitment fee and any other interest / finance charges. n n8. The Company has filed the relevant disclosures as per SEBI circular Circular No. SEBI/HO/DDHS/CIR/P/2021/613 dated August 10, 2021, as updated on April 13, 2022, applicable to Large Corporate Borrowers. n n9. Depreciation and Amortisation for the current quarter includes an INR 53 crore impairment charge related to certain intangible assets of a subsidiary company. n n10. 'The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures for nine months ended, being the date of the end of the third quarter of the financial year which were subjected to limited review. n n11. Figures of previous year / periods have been reclassified / regrouped, wherever necessary.



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 Wiring harness 86401500000 86401500000
2 Modules and polymer products 150082600000 150082600000
3 Vision systems 51370000000 51370000000
4 Integrated Assemblies 28189500000 28189500000
5 Emerging businesses 37016900000 37016900000
Total Segment Revenue 353060500000
Less: Inter segment revenue 50940500000 50940500000
Revenue from operations 302120000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Wiring harness 9832700000 9832700000
2 Modules and polymer products 9580600000 9580600000
3 Vision systems 4728000000 4728000000
4 Integrated Assemblies 3214200000 3214200000
5 Emerging businesses 3091000000 3091000000
Total Profit before tax 30446500000
i. Finance cost 4250400000 4250400000
ii. Other Unallocable Expenditure net off Unallocable income 17477700000 17477700000
Profit before tax 8718400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Wiring harness 191767200000 191767200000
2 Modules and polymer products 388283500000 388283500000
3 Vision systems 99570800000 99570800000
4 Integrated Assemblies 134145200000 134145200000
5 Emerging businesses 147606600000 147606600000
Total Segment Asset 961373300000 961373300000
Un-allocable Assets 34201300000 34201300000
Net Segment Asset 995574600000 995574600000
4 Segment Liabilities
Segment Liabilities
1 Wiring harness 68076700000 68076700000
2 Modules and polymer products 188708500000 188708500000
3 Vision systems 56932000000 56932000000
4 Integrated Assemblies 105980000000 105980000000
5 Emerging businesses 44286000000 44286000000
Total Segment Liabilities 463983200000 463983200000
Un-allocable Liabilities 148262400000 148262400000
Net Segment Liabilities 612245600000 612245600000
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 Items not to be reclassified to profit / (loss) -937900000 -937900000
Total Amount of items that will not be reclassified to profit and loss -937900000
2 Income tax relating to items that will not be reclassified to profit or loss -15200000
3 Amount of items that will be reclassified to profit and loss
1 Items to be reclassified to profit / (loss) 6901200000 6901200000
Total Amount of items that will be reclassified to profit and loss 6901200000
4 Income tax relating to items that will be reclassified to profit or loss 148200000
5 Total Other comprehensive income 5830300000





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 S.R. Batliboi & Co. LLP Yes 31-Jul-2027