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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
14-10-2025 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
13-11-2025 12:00:00 |
| End date and time of board meeting |
13-11-2025 14:00:00 |
| 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 |
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 |
30,17,297.00 |
60,38,497.00 |
|
Other income |
12,122.00 |
20,170.00 |
|
Total income |
30,29,419.00 |
60,58,667.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
16,33,858.00 |
32,57,705.00 |
| (b) |
Purchases of stock-in-trade |
37,162.00 |
46,185.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(20,726.00) |
(39,363.00) |
| (d) |
Employee benefit expense |
7,44,005.00 |
15,37,629.00 |
| (e) |
Finance costs |
38,654.00 |
81,158.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,21,786.00 |
2,44,758.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
3,61,926.00 |
7,29,435.00 |
|
Total other expenses |
3,61,926.00 |
7,29,435.00 |
|
Total expenses |
29,16,665.00 |
58,57,507.00 |
| 3 |
Total profit before exceptional items and tax |
1,12,754.00 |
2,01,160.00 |
| 4 |
Exceptional items |
(3,616.00) |
(17,265.00) |
| 5 |
Total profit before tax |
1,09,138.00 |
1,83,895.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
31,941.00 |
76,216.00 |
| 8 |
Deferred tax |
7,197.00 |
(10,503.00) |
| 9 |
Total tax expenses |
39,138.00 |
65,713.00 |
| 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 |
70,000.00 |
1,18,182.00 |
| 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 |
14,563.00 |
26,990.00 |
| 16 |
Total profit (loss) for period |
84,563.00 |
1,45,172.00 |
| 17 |
Other comprehensive income net of taxes |
76,320.00 |
1,34,623.00 |
| 18 |
Total Comprehensive Income for the period |
1,60,883.00 |
2,79,795.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
82,700.00 |
1,33,884.00 |
|
Total profit or loss, attributable to non-controlling interests |
1,863.00 |
11,288.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,52,971.00 |
2,55,106.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
7,912.00 |
24,689.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,05,544.00 |
1,05,544.00 |
|
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 |
0.78 |
1.27 |
|
Diluted earnings (loss) per share from continuing operations |
0.78 |
1.27 |
| 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 |
0.78 |
1.27 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.78 |
1.27 |
| 24 |
Debt equity ratio |
0.45 |
0.45 |
| 25 |
Debt service coverage ratio |
3.00 |
2.85 |
| 26 |
Interest service coverage ratio |
6.67 |
6.14 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
25,75,977.00 |
|
Capital work-in-progress |
3,12,652.00 |
|
Investment property |
76,769.00 |
|
Goodwill |
7,03,911.00 |
|
Other intangible assets |
1,97,998.00 |
|
Intangible assets under development |
3,454.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
6,28,534.00 |
|
Non-current financial assets |
|
|
Non-current investments |
15,970.00 |
|
Trade receivables, non-current |
2,13,085.00 |
|
Loans, non-current |
5,637.00 |
|
Other non-current financial assets |
23,767.00 |
|
Total non-current financial assets |
2,58,459.00 |
|
Deferred tax assets (net) |
2,68,868.00 |
|
Other non-current assets |
2,92,662.00 |
|
Total non-current assets |
53,19,284.00 |
| 2 |
Current assets |
|
|
Inventories |
12,70,007.00 |
|
Current financial asset |
|
|
Current investments |
24,932.00 |
|
Trade receivables, current |
17,48,327.00 |
|
Cash and cash equivalents |
6,48,089.00 |
|
Bank balance other than cash and cash equivalents |
20,520.00 |
|
Loans, current |
3,478.00 |
|
Other current financial assets |
6,06,526.00 |
|
Total current financial assets |
30,51,872.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
4,42,282.00 |
|
Total current assets |
47,64,161.00 |
| 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 |
1,00,83,445.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,05,546.00 |
|
Other equity |
36,07,696.00 |
|
Total equity attributable to owners of parent |
37,13,242.00 |
|
Non controlling interest |
2,47,231.00 |
|
Total equity |
39,60,473.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
12,38,936.00 |
|
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 |
2,10,319.00 |
|
Total non-current financial liabilities |
14,49,255.00 |
|
Provisions, non-current |
17,491.00 |
|
Deferred tax liabilities (net) |
1,03,339.00 |
|
Deferred government grants, Non-current |
24,274.00 |
|
Other non-current liabilities |
1,41,364.00 |
|
Total non-current liabilities |
17,35,723.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
7,38,811.00 |
|
Trade payables, 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 |
24,83,230.00 |
|
Total Trade payable |
24,83,230.00 |
|
Other current financial liabilities |
5,61,402.00 |
|
Total current financial liabilities |
37,83,443.00 |
|
Other current liabilities |
4,50,743.00 |
|
Provisions, current |
1,07,346.00 |
|
Current tax liabilities (Net) |
40,328.00 |
|
Deferred government grants, Current |
5,389.00 |
|
Total current liabilities |
43,87,249.00 |
| 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 |
61,22,972.00 |
|
Total equity and liabilites |
1,00,83,445.00 |
|
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) |
| 1 |
Wiring harness |
8,54,964.00 |
17,18,979.00 |
| 2 |
Modules and polymer products |
15,37,383.00 |
30,38,210.00 |
| 3 |
Vision systems |
5,08,378.00 |
10,22,078.00 |
| 4 |
Integrated Assemblies |
2,58,011.00 |
5,39,906.00 |
| 5 |
Emerging businesses |
4,00,127.00 |
7,70,296.00 |
|
Total Segment Revenue |
35,58,863.00 |
70,89,469.00 |
|
Less: Inter segment revenue |
5,41,566.00 |
10,50,972.00 |
|
Revenue from operations |
30,17,297.00 |
60,38,497.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Wiring harness |
89,374.00 |
1,87,701.00 |
| 2 |
Modules and polymer products |
1,13,772.00 |
2,09,578.00 |
| 3 |
Vision systems |
46,922.00 |
94,202.00 |
| 4 |
Integrated Assemblies |
31,520.00 |
63,662.00 |
| 5 |
Emerging businesses |
37,979.00 |
68,889.00 |
|
Total Profit before tax |
3,19,567.00 |
6,24,032.00 |
|
i. Finance cost |
38,655.00 |
81,159.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
1,57,211.00 |
3,31,988.00 |
|
Profit before tax |
1,23,701.00 |
2,10,885.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Wiring harness |
19,78,673.00 |
19,78,673.00 |
| 2 |
Modules and polymer products |
40,24,454.00 |
40,24,454.00 |
| 3 |
Vision systems |
10,31,007.00 |
10,31,007.00 |
| 4 |
Integrated Assemblies |
13,67,475.00 |
13,67,475.00 |
| 5 |
Emerging businesses |
15,49,621.00 |
15,49,621.00 |
|
Total Segment Asset |
99,51,230.00 |
99,51,230.00 |
|
Un-allocable Assets |
1,32,215.00 |
1,32,215.00 |
|
Net Segment Asset |
1,00,83,445.00 |
1,00,83,445.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Wiring harness |
6,99,478.00 |
6,99,478.00 |
| 2 |
Modules and polymer products |
19,21,838.00 |
19,21,838.00 |
| 3 |
Vision systems |
5,78,198.00 |
5,78,198.00 |
| 4 |
Integrated Assemblies |
11,40,173.00 |
11,40,173.00 |
| 5 |
Emerging businesses |
4,30,117.00 |
4,30,117.00 |
|
Total Segment Liabilities |
47,69,804.00 |
47,69,804.00 |
|
Un-allocable Liabilities |
13,53,168.00 |
13,53,168.00 |
|
Net Segment Liabilities |
61,22,972.00 |
61,22,972.00 |
|
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 |
Items not to be reclassified to profit / (loss) |
376900000 |
-561000000 |
|
Total Amount of items that will not be reclassified to profit and loss |
3,769.00 |
(5,610.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(11.00) |
(163.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items to be reclassified to profit / (loss) |
7116000000 |
14017200000 |
|
Total Amount of items that will be reclassified to profit and loss |
71,160.00 |
1,40,172.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(1,380.00) |
102.00 |
| 5 |
Total Other comprehensive income |
76,320.00 |
1,34,623.00 |
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 |
1,83,895.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
81,158.00 |
|
Adjustments for decrease (increase) in inventories |
(1,90,562.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(31,693.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(51,960.00) |
|
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 |
(77,771.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
1,72,195.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
2,44,758.00 |
|
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 |
70,606.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
8,757.00 |
|
Adjustments for dividend income |
94.00 |
|
Adjustments for interest income |
7,240.00 |
|
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 |
16,906.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
2,35,060.00 |
|
Net cash flows from (used in)
operations |
4,18,955.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
77,042.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
3,41,913.00 |
|
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 |
6,974.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
(135.00) |
|
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 |
4,181.00 |
|
Purchase of property, plant and equipment |
2,69,523.00 |
|
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 |
2,012.00 |
|
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 |
20,383.00 |
|
Interest received |
6,383.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
8,742.00 |
|
Net cash flows from (used in)
investing activities |
(2,38,955.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
1,828.00 |
|
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 |
3,84,135.00 |
|
Repayments of borrowings |
2,41,237.00 |
|
Payments of lease liabilities |
37,585.00 |
|
Dividends paid |
60,725.00 |
|
Interest paid |
68,419.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
3,035.00 |
|
Net cash flows from (used in)
financing activities |
(18,968.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
83,990.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(163.00) |
|
Net increase (decrease) in cash
and cash equivalents |
83,827.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,64,262.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
6,48,089.00 |
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 |
S.R. Batliboi & Co. LLP |
Yes |
31-07-2027 |