Integrated Filing — IndAS



General information about company

Scrip Code 500403
NSE Symbol SUNDRMFAST
MSEI Symbol NOTLISTED
ISIN INE387A01021
Name of company SUNDRAM FASTENERS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Automotive Components
Start date and time of board meeting 28-10-2025   17:30:00
End date and time of board meeting 28-10-2025   18:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,52,102.00 3,05,441.00
Other income 2,059.00 4,039.00
Total income 1,54,161.00 3,09,480.00
2 Expenses
(a) Cost of materials consumed 62,730.00 1,26,303.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,883.00) (6,806.00)
(d) Employee benefit expense 14,338.00 28,665.00
(e) Finance costs 1,106.00 2,016.00
(f) Depreciation, depletion and amortisation expense 6,019.00 11,883.00
(f) Other Expenses
1 Other Expenses 53,671.00 1,07,326.00
Total other expenses 53,671.00 1,07,326.00
Total expenses 1,33,981.00 2,69,387.00
3 Total profit before exceptional items and tax 20,180.00 40,093.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 20,180.00 40,093.00
6 Tax expense
7 Current tax 4,788.00 9,758.00
8 Deferred tax 117.00 266.00
9 Total tax expenses 4,905.00 10,024.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 15,275.00 30,069.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 15,275.00 30,069.00
17 Other comprehensive income net of taxes 2,266.00 2,999.00
18 Total Comprehensive Income for the period 17,541.00 33,068.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 15,087.00 29,922.00
Total profit or loss, attributable to non-controlling interests 188.00 147.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 17,352.00 32,921.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 189.00 147.00
21 Details of equity share capital
Paid-up equity share capital 2,101.00 2,101.00
Face value of equity share capital 1 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 7.18 14.24
Diluted earnings (loss) per share from continuing operations 7.18 14.24
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 7.18 14.24
Diluted earnings (loss) per share from continuing and discontinued operations 7.18 14.24
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) The consolidated financial results of the Group have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015. The above consolidated financial results were reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on October 28 2025 The statutory auditors have carried out a limited review for the quarter and half year ended September 30 2025 and have issued an unmodified review report thereon. The consolidated financial results include the financial results of Sundram Fasteners Limited parent company and the financial results of its subsidiaries and step down subsidiaries, TVS Upasana Limited, TVS Next Limited, TVS Next Inc, USA, Sundram Fasteners Investments Limited, Sundram Non-Conventional Energy Systems Limited, Sundram International Limited, UK, Cramlington Precision Forge Limited, UK, Sundram Fasteners (Zhejiang) Limited, Republic of China and Sundram International Inc., USA (together called as the Group). The Group is engaged primarily in manufacture and sale of bolts and nuts, water and oil pumps, sintered products, cold extruded components, hot and warm forged parts, radiator caps and other parts which largely have applications in automobile industry and thus the Group has only one reportable segment. The Board at its meeting held today, declared an interim dividend of Rs 3 75 per share (375%) for the financial year 2025 26 The same will be paid to the members/beneficial owners, whose name appear in the register of members/register of beneficial owners maintained by the Depositories as on the record date ie November 4 2025



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,24,600.00
Capital work-in-progress 16,694.00
Investment property 566.00
Goodwill 334.00
Other intangible assets 385.00
Intangible assets under development 87.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 13,062.00
Trade receivables, non-current 0.00
Loans, non-current 122.00
Other non-current financial assets 5,136.00
Total non-current financial assets 18,320.00
Deferred tax assets (net) 130.00
Other non-current assets 26,393.00
Total non-current assets 2,87,509.00
2 Current assets
Inventories 1,14,308.00
Current financial asset
Current investments 1,062.00
Trade receivables, current 1,45,320.00
Cash and cash equivalents 4,344.00
Bank balance other than cash and cash equivalents 1,524.00
Loans, current 13.00
Other current financial assets 4,831.00
Total current financial assets 1,57,094.00
Current tax assets (net) 920.00
Other current assets 10,291.00
Total current assets 2,82,613.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 5,70,122.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,101.00
Other equity 4,03,026.00
Total equity attributable to owners of parent 4,05,127.00
Non controlling interest 2,274.00
Total equity 4,07,401.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,872.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 223.00
Total non-current financial liabilities 4,095.00
Provisions, non-current 1,295.00
Deferred tax liabilities (net) 15,880.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 3,327.00
Total non-current liabilities 24,597.00
Current liabilities
Current financial liabilities
Borrowings, current 67,118.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 8,607.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 44,305.00
Total Trade payable 52,912.00
Other current financial liabilities 9,065.00
Total current financial liabilities 1,29,095.00
Other current liabilities 2,914.00
Provisions, current 2,517.00
Current tax liabilities (Net) 3,598.00
Deferred government grants, Current 0.00
Total current liabilities 1,38,124.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,62,721.00
Total equity and liabilites 5,70,122.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement losses on defined benefit liability (8.00) (71.00)
2 Fair value gains / (losses) on equity instruments 1,383.00 1,629.00
Total Amount of items that will not be reclassified to profit and loss 1,375.00 1,558.00
2 Income tax relating to items that will not be reclassified to profit or loss 197.00 217.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 1,088.00 1,658.00
Total Amount of items that will be reclassified to profit and loss 1,088.00 1,658.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2,266.00 2,999.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 40,093.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (6,571.00)
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 414.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 3,549.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (1,649.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 11,883.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (470.00)
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 520.00
Adjustments for other financial liabilities, non-current (468.00)
Adjustments for unrealised foreign exchange losses gains (764.00)
Adjustments for dividend income 77.00
Adjustments for interest income 438.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 260.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 6,189.00
Net cash flows from (used in) operations 46,282.00
Dividends received 0.00
Interest paid (2,016.00)
Interest received 0.00
Income taxes paid (refund) 8,571.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 39,727.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 39.00
Purchase of property, plant and equipment 17,397.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 77.00
Interest received 325.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,351.00)
Net cash flows from (used in) investing activities (18,307.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 83,415.00
Repayments of borrowings 92,957.00
Payments of lease liabilities 320.00
Dividends paid 8,921.00
Interest paid 2,073.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (20,856.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 564.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 106.00
Net increase (decrease) in cash and cash equivalents 670.00
Cash and cash equivalents cash flow statement at beginning of period 3,674.00
Cash and cash equivalents cash flow statement at end of period 4,344.00