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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2025
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 Manufacture of Seat structure and seat covers
Start date and time of board meeting 06-11-2025   09:50:00
End date and time of board meeting 06-11-2025   11:05:00
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 Declaration of unmodified opinion



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 19,995.61 38,517.56
Other income 80.94 139.96
Total income 20,076.55 38,657.52
2 Expenses
(a) Cost of materials consumed 15,044.30 28,642.63
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (145.73) (167.36)
(d) Employee benefit expense 732.19 1,387.94
(e) Finance costs 81.71 149.41
(f) Depreciation, depletion and amortisation expense 500.64 976.29
(f) Other Expenses
1 Power & Fuel 134.50 261.78
2 Maintenance of Building & Machinery 140.02 292.13
3 Consumption of Stores 87.13 159.58
4 tInsurance 12.16 21.36
5 Freight Outward 168.72 293.02
6 Factory Expense 1,436.46 2,924.55
7 Legal & Professional Expense 54.73 125.89
8 Rent, Rates & Taxes 9.65 29.29
9 Miscellaneous & Other Expenses 144.84 383.55
Total other expenses 2,188.21 4,491.15
Total expenses 18,401.32 35,480.06
3 Total profit before exceptional items and tax 1,675.23 3,177.46
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,675.23 3,177.46
6 Tax expense
7 Current tax 456.49 847.72
8 Deferred tax 19.09 11.71
9 Total tax expenses 475.58 859.43
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 1,199.65 2,318.03
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 284.95 526.17
16 Total profit (loss) for period 1,484.60 2,844.20
17 Other comprehensive income net of taxes (0.68) (1.37)
18 Total Comprehensive Income for the period 1,483.92 2,842.83
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 3,278.53 3,278.53
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 6.24 11.96
Diluted earnings (loss) per share from continuing operations 6.24 11.96
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 6.24 11.96
Diluted earnings (loss) per share from continuing and discontinued operations 6.24 11.96
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) NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2025 1 The above consolidated 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 2 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 3 In line with the provisions of IND AS 108 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 4 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 Additionally 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 5 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 The Company received demand orders amounting to Rs 502 point 20 lakhs excluding penalties for the Assessment Years 2020 21 to 2024 25 along with a penalty demand order of Rs 94 point 68 lakhs 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 lakhs concerning the outstanding demand As 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 6 The company had discontinued recognizing share of losses of its investment in Toyota Boshoku Relan India Pvt Ltd joint venture after its share of losses of Rs 0 point 20 lakhs exceeded its carrying amount of the investment in the said joint venture However if the joint venture subsequently reports profit the company will resume recognizing its share of profits only after its share of profits equals the amount of share of losses not earlier recognized 7 The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 06 2025 These results have been subjected to limited review by the statutory auditors of the Company under Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 The auditors have expressed an unmodified conclusion on above results 8 During the current quarter the Company has paid final dividend of Rs 2 point 75 per equity share of the face value of Rs 10 each pertaining to the financial year 2024 25 amounting to Rs 654 point 10 lakhs after the approval by shareholders in Annual General Meeting held on July 10 2025 The dividend amount has been adjusted from the reserves accordingly 9 The Consolidated financial results include the results of the company 1 subsidiary company 1 associate company and 2 joint venture companies



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 18,613.61
Capital work-in-progress 1,301.51
Investment property 0.00
Goodwill 0.00
Other intangible assets 5,913.69
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 7,575.70
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 443.01
Total non-current financial assets 8,018.71
Deferred tax assets (net) 30.45
Other non-current assets 182.02
Total non-current assets 34,059.99
2 Current assets
Inventories 5,537.69
Current financial asset
Current investments 0.00
Trade receivables, current 11,043.02
Cash and cash equivalents 1,318.92
Bank balance other than cash and cash equivalents 485.04
Loans, current 0.00
Other current financial assets 0.05
Total current financial assets 12,847.03
Current tax assets (net) 0.00
Other current assets 725.74
Total current assets 19,110.46
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 53,170.45
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,278.53
Other equity 30,041.15
Total equity attributable to owners of parent 33,319.68
Non controlling interest 0.00
Total equity 33,319.68
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 3,010.72
Total non-current financial liabilities 3,010.72
Provisions, non-current 193.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 3,203.72
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,223.63
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10,601.81
Total Trade payable 11,825.44
Other current financial liabilities 2,785.43
Total current financial liabilities 14,610.87
Other current liabilities 1,954.31
Provisions, current 54.05
Current tax liabilities (Net) 27.82
Deferred government grants, Current 0.00
Total current liabilities 16,647.05
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 19,850.77
Total equity and liabilites 53,170.45
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 Gains Losses on defined benefit plans (1.45) (2.89)
2 Re Measurement Gains Losses on share of other comprehensive income of associate and joint ventures 0.40 0.79
Total Amount of items that will not be reclassified to profit and loss (1.05) (2.10)
2 Income tax relating to items that will not be reclassified to profit or loss (0.37) (0.73)
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 0.00 0.00
5 Total Other comprehensive income (0.68) (1.37)



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 3,177.46
Adjustments for reconcile profit (loss)
Adjustments for finance costs 149.41
Adjustments for decrease (increase) in inventories (1,109.85)
Adjustments for decrease (increase) in trade receivables, current (1,694.88)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (182.10)
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 (1,303.73)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,249.79)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 531.42
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 976.29
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 44.22
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 91.15
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.20
Adjustments for dividend income 0.00
Adjustments for interest income 81.94
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) (33.24)
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) (3,862.84)
Net cash flows from (used in) operations (685.38)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 858.71
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,544.09)
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 0.00
Purchase of property, plant and equipment 3,950.99
Proceeds from sales of investment property 5.45
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 11,592.03
Purchase of other long-term assets 10,865.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 1,700.00
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 198.00
Interest received 99.52
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (1,220.99)
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 198.18
Dividends paid 648.75
Interest paid 148.08
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1.05)
Net cash flows from (used in) financing activities (996.06)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (3,761.14)
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 (3,761.14)
Cash and cash equivalents cash flow statement at beginning of period 5,080.06
Cash and cash equivalents cash flow statement at end of period 1,318.92





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 31-07-2027