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 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 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
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
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 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 27423300000
Other income 1947300000
Total income 29370600000
2 Expenses
(a) Cost of materials consumed 17260800000
(b) Purchases of stock-in-trade 458800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -342400000
(d) Employee benefit expense 3165700000
(e) Finance costs 293600000
(f) Depreciation, depletion and amortisation expense 969700000
(f) Other Expenses
1 Other Expenses 3513800000 3513800000
Total other expenses 3513800000
Total expenses 25320000000
3 Total profit before exceptional items and tax 4050600000
4 Exceptional items 0
5 Total profit before tax 4050600000
6 Tax expense
7 Current tax 569800000
8 Deferred tax -71600000
9 Total tax expenses 498200000
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 3552400000
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 3552400000
17 Other comprehensive income net of taxes -469000000
18 Total Comprehensive Income for the period 3083400000
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 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 0.34
Diluted earnings (loss) per share from continuing operations 0.34
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 0.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.34
24 Debt equity ratio 0.0018
25 Debt service coverage ratio 0.0111
26 Interest service coverage ratio 0.148
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. These standalone financial results of the Company 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. CIRCFDCDM1442019 dated March 29, 2019 and other accounting principles generally accepted in India. n n2. The above standalone 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 54(3) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n4. The Company has opted not to disclose segment information in the standalone financial results and disclose segment information in the consolidated financial results only in accordance with para 4 of Ind AS 108 Operating Segments as the Company presents consolidated financial results along with Standalone financial results. n n5. The Shareholders 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. 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 or finance charges. n n7. 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 n8.The Company has filed the relevant disclosures as per SEBI circular Circular No. SEBIHODDHSCIRP2021613 dated August 10, 2021, as updated on April 13, 2022, applicable to Large Corporate Borrowers. n n9. Figures of previous year or periods have been reclassified or 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 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 not to be reclassified to profit / (loss) -57800000 -57800000
Total Amount of items that will not be reclassified to profit and loss -57800000
2 Income tax relating to items that will not be reclassified to profit or loss -14600000
3 Amount of items that will be reclassified to profit and loss
1 Items to be reclassified to profit / (loss) -568600000 -568600000
Total Amount of items that will be reclassified to profit and loss -568600000
4 Income tax relating to items that will be reclassified to profit or loss -142800000
5 Total Other comprehensive income -469000000





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 and Co LLP Yes 31-Jul-2027