Integrated Filing — IndAS



General information about company

Scrip Code 544344
NSE Symbol SHRIPISTON
MSEI Symbol NOTLISTED
ISIN INE526E01018
Name of company SHRIRAM PISTONS & RINGS 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 04-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-10-2025
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 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 Unaudited
Segment Reporting Single segment
Description of single segment AUTOMOTIVE SEGMENT
Start date and time of board meeting 04-11-2025   16:00:00
End date and time of board meeting 04-11-2025   17:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 25-03-2025
Indicate Company website link for updated RPT policy of the Company https://shrirampistons.com/wp-content/uploads/2025/05/POLICY-ON-RELATED-PARTY-TRANSACTIONS.pdf
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

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 Standalone Standalone
1 Income
Revenue from operations 87,300.00 1,70,860.00
Other income 2,490.00 5,150.00
Total income 89,790.00 1,76,010.00
2 Expenses
(a) Cost of materials consumed 33,140.00 66,590.00
(b) Purchases of stock-in-trade 2,140.00 4,220.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 930.00 (1,440.00)
(d) Employee benefit expense 12,650.00 25,400.00
(e) Finance costs 590.00 1,230.00
(f) Depreciation, depletion and amortisation expense 2,230.00 4,400.00
(f) Other Expenses
1 Other Expenses 20,130.00 40,200.00
Total other expenses 20,130.00 40,200.00
Total expenses 71,810.00 1,40,600.00
3 Total profit before exceptional items and tax 17,980.00 35,410.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 17,980.00 35,410.00
6 Tax expense
7 Current tax 4,670.00 9,250.00
8 Deferred tax (80.00) (210.00)
9 Total tax expenses 4,590.00 9,040.00
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 13,390.00 26,370.00
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 13,390.00 26,370.00
17 Other comprehensive income net of taxes (20.00) (350.00)
18 Total Comprehensive Income for the period 13,370.00 26,020.00
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 4,400.00 4,400.00
Face value of equity share capital 10 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 30.4 59.87
Diluted earnings (loss) per share from continuing operations 30.4 59.87
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 30.4 59.87
Diluted earnings (loss) per share from continuing and discontinued operations 30.4 59.87
24 Debt equity ratio 0.1400 0.1400
25 Debt service coverage ratio 11.8700 11.8700
26 Interest service coverage ratio 29.4900 29.4900
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 The Company deals primarily in automotive component segment 2 The above results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard referred to as IND AS 34 Interim Financial reporting prescribed under Section 133 of the Companies Act 2013 read with the relevant rules made thereunder 3 During the quarter ended 30 September 2025 the Company invested Rs 500 million in SPR Engenious Limited its wholly owned subsidiary by subscribing to 50 million equity shares of Rs 10 each 4 The above results were reviewed and recommended by Audit Committee in its meeting held on 04 November 2025 and taken on record by Board of Directors of the Company in its meeting held on 04 November 2025



Remarks

Debt equity ratio Ratios are denominated in times
Debt service coverage ratio Debt service coverage ratio is 0.1187 times
Interest service coverage ratio Interest service coverage ratio is 0.2949 times


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 50,760.00
Capital work-in-progress 600.00
Investment property 0.00
Goodwill 150.00
Other intangible assets 7,970.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 66,810.00
Trade receivables, non-current
Loans, non-current 900.00
Other non-current financial assets 21,560.00
Total non-current financial assets 89,270.00
Deferred tax assets (net)
Other non-current assets 2,380.00
Total non-current assets 1,51,130.00
2 Current assets
Inventories 43,460.00
Current financial asset
Current investments 16,170.00
Trade receivables, current 51,550.00
Cash and cash equivalents 2,550.00
Bank balance other than cash and cash equivalents 86,780.00
Loans, current 300.00
Other current financial assets 4,410.00
Total current financial assets 1,61,760.00
Current tax assets (net)
Other current assets 7,770.00
Total current assets 2,12,990.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,64,120.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,400.00
Other equity 2,60,320.00
Total equity attributable to owners of parent 2,64,720.00
Non controlling interest
Total equity 2,64,720.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6,250.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 2,500.00
Total non-current financial liabilities 8,750.00
Provisions, non-current 3,520.00
Deferred tax liabilities (net) 2,190.00
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 14,460.00
Current liabilities
Current financial liabilities
Borrowings, current 30,620.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 990.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 33,560.00
Total Trade payable 34,550.00
Other current financial liabilities 10,240.00
Total current financial liabilities 75,410.00
Other current liabilities 4,710.00
Provisions, current 1,730.00
Current tax liabilities (Net) 3,090.00
Deferred government grants, Current
Total current liabilities 84,940.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 99,400.00
Total equity and liabilites 3,64,120.00
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 Standalone 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

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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the post employment defined benefit plans 120.00 100.00
Total Amount of items that will not be reclassified to profit and loss 120.00 100.00
2 Income tax relating to items that will not be reclassified to profit or loss 20.00 20.00
3 Amount of items that will be reclassified to profit and loss
1 Fair value change of cash flow hedge (170.00) (580.00)
Total Amount of items that will be reclassified to profit and loss (170.00) (580.00)
4 Income tax relating to items that will be reclassified to profit or loss (50.00) (150.00)
5 Total Other comprehensive income (20.00) (350.00)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 35,410.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,230.00
Adjustments for decrease (increase) in inventories (1,460.00)
Adjustments for decrease (increase) in trade receivables, current 100.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (720.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 230.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (2,220.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (70.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,400.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 760.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (380.00)
Adjustments for dividend income 0.00
Adjustments for interest income 4,150.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (100.00)
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) (40.00)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,420.00)
Net cash flows from (used in) operations 32,990.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 7,210.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 25,780.00
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 5,500.00
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 200.00
Purchase of property, plant and equipment 3,920.00
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 220.00
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 45,150.00
Purchase of other long-term assets 61,220.00
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 0.00
Interest received 4,350.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,350.00)
Net cash flows from (used in) investing activities (23,510.00)
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 2,600.00
Repayments of borrowings 1,410.00
Payments of lease liabilities 410.00
Dividends paid 2,200.00
Interest paid 1,080.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,500.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (230.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (230.00)
Cash and cash equivalents cash flow statement at beginning of period 2,780.00
Cash and cash equivalents cash flow statement at end of period 2,550.00





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Shriram Pistons & Rings Ltd S.R. Dinodia & Co. LLP Entity over which Key management personnel and their Close members of the family has significant influence or control Any other transaction Fees for Professional Services 17.30 Approved by the Audit Committee 8.60 0.00 0.00
2 Shriram Pistons & Rings Ltd Shriram Veritech Solutions Pvt. Ltd. Entity over which Key management personnel and their Close members of the family has significant influence or control Purchase of goods or services 135.40 Approved by the Audit Committee 40.30 0.00 0.00
3 Shriram Pistons & Rings Ltd Shriram Veritech Solutions Pvt. Ltd. Entity over which Key management personnel and their Close members of the family has significant influence or control Any other transaction Amount Payable 0.00 NA 0.00 5.70 1.20
4 Shriram Pistons & Rings Ltd Krishnakumar Srinivasan Managing Director & CEO Any other transaction Rent 14.40 Approved by the Audit Committee 7.20 0.00 0.00
5 Shriram Pistons & Rings Ltd Sumati Krishnakumar Relative of Director Any other transaction Rent 9.60 Approved by the Audit Committee 4.80 0.00 0.00
6 Shriram Pistons & Rings Ltd Pradeep Dinodia HUF Entity over which Key management personnel and their Close members of the family has significant influence or control Any other transaction Rent 15.00 Approved by the Audit Committee 7.50 0.00 0.00
7 Shriram Pistons & Rings Ltd Deepak C. Shriram & Sons HUF Entity over which Key management personnel and their Close members of the family has significant influence or control Any other transaction Rent 4.80 Approved by the Audit Committee 2.40 0.00 0.00
8 Shriram Pistons & Rings Ltd Usha Rathi Relative of CFO Any other transaction Rent 4.10 Approved by the Audit Committee 2.10 0.00 0.00
9 Shriram Pistons & Rings Ltd Rashmi Gupta Relative of CS Any other transaction Rent 3.90 Approved by the Audit Committee 2.00 0.00 0.00
10 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Purchase of fixed assets 1,120.00 Approved by the Audit Committee 0.00 0.00 0.00
11 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Purchase of goods or services 4,410.00 Approved by the Audit Committee 1,735.40 0.00 0.00
12 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Purchase of goods or services 1,731.00 Approved by the Audit Committee 810.60 0.00 0.00
13 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Purchase of goods or services 20.00 Approved by the Audit Committee 0.00 0.00 0.00
14 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Purchase of goods or services 60.00 Approved by the Audit Committee 0.00 0.00 0.00
15 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Sale of goods or services 633.60 Approved by the Audit Committee 200.10 0.00 0.00
16 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Any other transaction Royalty 2,359.50 Approved by the Audit Committee 1,019.70 0.00 0.00
17 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Any other transaction Recovery of Expenditure Incurred 50.00 Approved by the Audit Committee 0.00 0.00 0.00
18 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Any other transaction Payment of Expenditure Incurred 50.00 Approved by the Audit Committee 0.00 0.00 0.00
19 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Any other transaction Amount Payable 0.00 NA 0.00 3,066.60 2,613.50
20 Shriram Pistons & Rings Ltd Riken Corporation Public Shareholder holding 21.30 percentage Any other transaction Amount Recoverable 0.00 NA 0.00 36.40 145.00
21 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Sale of goods or services 1,000.00 Approved by the Audit Committee 0.10 0.00 0.00
22 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Purchase of goods or services 1,000.00 Approved by the Audit Committee 7.80 0.00 0.00
23 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Any other transaction Inter Corporate Loan Given/Received Back 1,000.00 Approved by the Audit Committee 0.00 0.00 0.00
24 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Interest received 95.00 Approved by the Audit Committee 0.00 0.00 0.00
25 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Any other transaction Amount received for providing resources and facilities 18.00 Approved by the Audit Committee 9.00 0.00 0.00
26 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Any other transaction Recovery Towards Secondment of Employees 66.00 Approved by the Audit Committee 36.90 0.00 0.00
27 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Any other transaction Recovery towards Reimbursement of expenses 100.00 Approved by the Audit Committee 0.50 0.00 0.00
28 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Any other transaction Recovery of Lease Rent 2.20 Approved by the Audit Committee 0.00 0.00 0.00
29 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Any other transaction Charges for usage of SPR as prefix with name of the EMF Innovations Private Limited 0.50 Approved by the Audit Committee 0.00 0.00 0.00
30 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Any other transaction Amount Recoverable 0.00 NA 0.00 17.30 10.30
31 Shriram Pistons & Rings Ltd SPR EMF Innovations Pvt. Ltd. Step down Subsidiary Any other transaction Amount Payable 0.00 NA 0.00 0.00 3.90
32 Shriram Pistons & Rings Ltd SPR Takahata Precision India Pvt. Ltd. Step down Subsidiary Sale of goods or services 500.00 Approved by the Audit Committee 1.80 0.00 0.00
33 Shriram Pistons & Rings Ltd SPR Takahata Precision India Pvt. Ltd. Step down Subsidiary Purchase of goods or services 500.00 Approved by the Audit Committee 0.00 0.00 0.00
34 Shriram Pistons & Rings Ltd SPR Takahata Precision India Pvt. Ltd. Step down Subsidiary Any other transaction Inter Corporate Loan Given/Received Back 1,000.00 Approved by the Audit Committee 0.00 0.00 0.00
35 Shriram Pistons & Rings Ltd SPR Takahata Precision India Pvt. Ltd. Step down Subsidiary Interest received 95.00 Approved by the Audit Committee 0.00 0.00 0.00
36 Shriram Pistons & Rings Ltd SPR Takahata Precision India Pvt. Ltd. Step down Subsidiary Any other transaction Recovery towards Reimbursement of expenses 25.00 Approved by the Audit Committee 2.00 0.00 0.00
37 Shriram Pistons & Rings Ltd SPR Takahata Precision India Pvt. Ltd. Step down Subsidiary Any other transaction Amount received for providing resources and facilities 20.40 Approved by the Audit Committee 10.20 0.00 0.00
38 Shriram Pistons & Rings Ltd SPR Takahata Precision India Pvt. Ltd. Step down Subsidiary Any other transaction Charges for usage of SPR as prefix with name of the EMF Innovations Private Limited 1.00 Approved by the Audit Committee 0.00 0.00 0.00
39 Shriram Pistons & Rings Ltd SPR Takahata Precision India Pvt. Ltd. Step down Subsidiary Any other transaction Amount recoverable 0.00 NA 0.00 7.00 4.60
40 Shriram Pistons & Rings Ltd Shriram Pistons & Rings Ltd. Gratuity Fund Trust Post employment defined benefit plan entity Any other transaction Contribution Paid 0.00 NA 250.00 0.00 0.00
41 Shriram Pistons & Rings Ltd Shriram Pistons & Rings Ltd. Superannuation Fund Trust Post employment defined benefit plan entity Any other transaction Contribution Paid 0.00 NA 24.40 114.60 130.10
42 Shriram Pistons & Rings Ltd Shriram Pistons & Rings Ltd. Officers' Provident Fund Trust Post employment defined benefit plan entity Any other transaction Contribution Paid 0.00 NA 243.30 44.90 48.80
43 Shriram Pistons & Rings Ltd Meenakshi Dass Director & Promoter Dividend paid 0.00 NA 83.50 0.00 0.00
44 Shriram Pistons & Rings Ltd Luv Deepak Shriram Whole Time Director & Promoter Dividend paid 0.00 NA 0.50 0.00 0.00
45 Shriram Pistons & Rings Ltd Kush Deepak Shriram Promoter & Promoter group Dividend paid 0.00 NA 0.00 0.00 0.00
46 Shriram Pistons & Rings Ltd Nandishi Shriram Promoter Dividend paid 0.00 NA 0.10 0.00 0.00
47 Shriram Pistons & Rings Ltd Sera Com Pvt. Ltd. Promoter & Entity over which Key management personnel and their Close members of the family has significant influence or control Dividend paid 0.00 NA 95.00 0.00 0.00
48 Shriram Pistons & Rings Ltd Sarva Commercial Pvt. Ltd. Promoter & Entity over which Key management personnel and their Close members of the family has significant influence or control Dividend paid 0.00 NA 106.70 0.00 0.00
49 Shriram Pistons & Rings Ltd Shabnam Commercial Pvt. Ltd. Promoter & Entity over which Key management personnel and their Close members of the family has significant influence or control Dividend paid 0.00 NA 10.30 0.00 0.00
50 Shriram Pistons & Rings Ltd Manisha Commercial Pvt. Ltd Promoter & Entity over which Key management personnel and their Close members of the family has significant influence or control Dividend paid 0.00 NA 66.80 0.00 0.00
51 Shriram Pistons & Rings Ltd Deepak Shriram Family Benefit Trust Promoter & Entity over which Key management personnel and their Close members of the family has significant influence or control Dividend paid 0.00 NA 600.70 0.00 0.00
52 Shriram Pistons & Rings Ltd NAK Benefit Trust Promoter & Entity over which Key management personnel and their Close members of the family has significant influence or control Dividend paid 0.00 NA 0.00 0.00 0.00
53 Shriram Pistons & Rings Ltd Pradeep Dinodia Director & Chairman Any other transaction Sitting Fees 0.00 NA 7.00 0.00 0.00
54 Shriram Pistons & Rings Ltd Shinichi Unno Director Any other transaction Sitting Fees 0.00 NA 1.00 0.00 0.00
55 Shriram Pistons & Rings Ltd Shigeto Muno Director Any other transaction Sitting Fees 0.00 NA 1.00 0.00 0.00 Textual Information(1)
56 Shriram Pistons & Rings Ltd Meenakshi Dass Director/ Promoter Any other transaction Sitting Fees 12.00 Approved by the Audit Committee 3.00 0.00 0.00
57 Shriram Pistons & Rings Ltd Ferida Avnish Chopra Director Any other transaction Sitting Fees 0.00 NA 5.00 0.00 0.00
58 Shriram Pistons & Rings Ltd Klaus Semke Director Any other transaction Sitting Fees 0.00 NA 1.00 0.00 0.00
59 Shriram Pistons & Rings Ltd Yasunori Maekawa Director Any other transaction Sitting Fees 0.00 NA 1.00 0.00 0.00 Textual Information(2)
60 Shriram Pistons & Rings Ltd Tina Trikha Director Any other transaction Sitting Fees 0.00 NA 7.00 0.00 0.00
61 Shriram Pistons & Rings Ltd Akihiro Ozaki Director Any other transaction Sitting Fees 0.00 NA 1.00 0.00 0.00
62 Shriram Pistons & Rings Ltd Pradeep Dinodia Director & Chairman Any other transaction Commission 0.00 NA 0.00 453.20 0.00
63 Shriram Pistons & Rings Ltd Hari Shanker Bhartia Director Any other transaction Commission 0.00 NA 0.00 10.00 0.00
64 Shriram Pistons & Rings Ltd Inderdeep Singh Director Any other transaction Commission 0.00 NA 0.00 10.00 0.00
65 Shriram Pistons & Rings Ltd Meenakshi Dass Director & Promoter Any other transaction Commission 65.00 Approved by the Audit Committee 0.00 44.00 0.00
66 Shriram Pistons & Rings Ltd Shinichi Unno Director Any other transaction Commission 0.00 NA 0.00 37.00 0.00
67 Shriram Pistons & Rings Ltd Ferida Avnish Chopra Director Any other transaction Commission 0.00 NA 0.00 50.00 0.00
68 Shriram Pistons & Rings Ltd Tina Trikha Director Any other transaction Commission 0.00 NA 0.00 50.00 0.00
69 Shriram Pistons & Rings Ltd Shigeto Muno Director Any other transaction Commission 0.00 NA 0.00 15.00 0.00
70 Shriram Pistons & Rings Ltd Yasunori Maekawa Alternate to Shri Masaaki Yamaguchi Any other transaction Commission 0.00 NA 0.00 30.00 0.00
71 Shriram Pistons & Rings Ltd Klaus Semke Director Any other transaction Commission 0.00 NA 0.00 37.00 0.00
72 Shriram Pistons & Rings Ltd Luv Deepak Shriram Whole Time Director & Promoter Any other transaction Remuneration 800.00 Approved by the Audit Committee 120.00 514.30 0.00
73 Shriram Pistons & Rings Ltd Luv Deepak Shriram Whole Time Director & Promoter Any other transaction Amount Recoverable 0.00 NA 0.00 1.60 0.80
74 Shriram Pistons & Rings Ltd Krishnakumar Srinivasan Managing Director & CEO Any other transaction Remuneration 0.00 NA 568.20 605.10 0.00
75 Shriram Pistons & Rings Ltd Krishnakumar Srinivasan Managing Director & CEO Any other transaction Repayment of Interest Free Loan 300.00 Approved by the Audit Committee 300.00 0.00 0.00
76 Shriram Pistons & Rings Ltd Krishnakumar Srinivasan Managing Director & CEO Any other transaction Amount Recoverable 0.00 NA 0.00 1,500.00 1,200.00
77 SPR EMF Innovations Private Limited SPR Engenious Limited Subidiary Any other transaction Payment towards resource sharing charges for employee on secondment 265.00 Approved by the Audit Committee 149.40 0.00 0.00
78 Shriram Pistons & Rings Ltd Karna Intertech Private Limited Wholly Owned Subsidiary Sale of goods or services 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
79 Shriram Pistons & Rings Ltd Karna Intertech Private Limited Wholly Owned Subsidiary Purchase of goods or services 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 270.80 0.00 0.00
80 Shriram Pistons & Rings Ltd Karna Intertech Private Limited Wholly Owned Subsidiary Any other transaction Recovery towards Reimbursement of expenses 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
81 Shriram Pistons & Rings Ltd Karna Intertech Private Limited Wholly Owned Subsidiary Any other transaction Amount received for providing resources and facilities 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
82 Shriram Pistons & Rings Ltd Karna Intertech Private Limited Wholly Owned Subsidiary Any other transaction Amount Payable 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 90.80
83 Shriram Pistons & Rings Ltd SPR TGPEL Precision Engineering Limited Wholly Owned Subsidiary Sale of goods or services 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
84 Shriram Pistons & Rings Ltd SPR TGPEL Precision Engineering Limited Wholly Owned Subsidiary Purchase of goods or services 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
85 Shriram Pistons & Rings Ltd SPR TGPEL Precision Engineering Limited Wholly Owned Subsidiary Any other transaction Inter Corporate Loan Given/Received Back 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
86 Shriram Pistons & Rings Ltd SPR TGPEL Precision Engineering Limited Wholly Owned Subsidiary Interest received 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
87 Shriram Pistons & Rings Ltd SPR TGPEL Precision Engineering Limited Wholly Owned Subsidiary Any other transaction Recovery towards Reimbursement of expenses 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 1.90 0.00 0.00
88 Shriram Pistons & Rings Ltd SPR TGPEL Precision Engineering Limited Wholly Owned Subsidiary Any other transaction Charges for usage of SPR as prefix with name of the TGPEL Innovations Private Limited 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
89 Shriram Pistons & Rings Ltd SPR TGPEL Precision Engineering Limited Wholly Owned Subsidiary Any other transaction Recovery towards Resource and facility Sharing 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 15.40 0.00 0.00
90 Shriram Pistons & Rings Ltd SPR TGPEL Precision Engineering Limited Wholly Owned Subsidiary Any other transaction Amount Recoverable 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 7.10 13.70
91 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Sale of goods or services 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 39.40 0.00 0.00
92 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Purchase of goods or services 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 223.30 0.00 0.00
93 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Any other transaction Inter Corporate Loan Given/Received Back 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
94 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Interest received 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
95 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Any other transaction Recovery towards Resource and facility Sharing 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 15.00 0.00 0.00
96 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Investment 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 5,000.00 0.00 0.00
97 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Any other transaction Recovery towards Reimbursement of expenses 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 11.00 0.00 0.00
98 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Any other transaction Receipt of Marketing Commission 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
99 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Any other transaction Charges for usage of SPR as prefix with name of the SPR Engenious Limited 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 0.00 0.00
100 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Any other transaction Recovery of Lease Rent for sublease of Karsanpura unit 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 4.40 0.00 0.00
101 Shriram Pistons & Rings Ltd SPR Engenious Limited Wholly Owned Subsidiary Any other transaction Amount Recoverable 0.00 Exempted under Regulation 23(5) of SEBI LODR Regulations 0.00 4.70 18.80
Total value of transaction during the reporting period 12,136.10



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Textual Information(1) Mr. Shigeto Muno (Alternate Director to Mr. Yasunori Maekawa) is a foreign nationals and did not possess a PAN as of March 31, 2025. he obtained PAN during the quarter ended June 30, 2025.
Textual Information(2) Mr. Yasunori Maekawa (Non-Executive, Non-Independent Director) is a foreign national and did not possess a PAN as of March 31, 2025. He obtained PAN during the quarter ended June 30, 2025.