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 28-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 component
Start date and time of board meeting 28-01-2026   17:00:00
End date and time of board meeting 28-01-2026   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
No default was made on repayment of loans.



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,35,147.00 4,04,001.00
Other income 839.00 4,305.00
Total income 1,35,986.00 4,08,306.00
2 Expenses
(a) Cost of materials consumed 55,306.00 1,69,811.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (411.00) (6,762.00)
(d) Employee benefit expense 9,527.00 28,808.00
(e) Finance costs 568.00 2,075.00
(f) Depreciation, depletion and amortisation expense 4,502.00 13,979.00
(f) Other Expenses
1 Other Expenses 49,097.00 1,45,738.00
Total other expenses 49,097.00 1,45,738.00
Total expenses 1,18,589.00 3,53,649.00
3 Total profit before exceptional items and tax 17,397.00 54,657.00
4 Exceptional items (1,102.00) (1,102.00)
5 Total profit before tax 16,295.00 53,555.00
6 Tax expense
7 Current tax 4,109.00 13,205.00
8 Deferred tax (2.00) 300.00
9 Total tax expenses 4,107.00 13,505.00
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 12,188.00 40,050.00
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 12,188.00 40,050.00
17 Other comprehensive income net of taxes 189.00 1,513.00
18 Total Comprehensive Income for the period 12,377.00 41,563.00
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 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 5.8 19.06
Diluted earnings (loss) per share from continuing operations 5.8 19.06
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 5.8 19.06
Diluted earnings (loss) per share from continuing and discontinued operations 5.8 19.06
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 standalone financial results of 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 relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015. The above standalone financial results were reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on January 28 2026. The statutory auditors have carried out a limited review for the quarter and nine months ended December 31 2025 and have issued an unmodified review report thereon. The Company is primarily engaged 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 Company has only one reportable segment. In earlier years the Company had performed impairment assessment of investments made in Sundram International Limited UK pursuant to triggers arising from changes in the business environment including impact of global COVID 19 pandemic and had recognised an impairment provision aggregating to Rs. 41.30 crores. In this regard based on an annual impairment assessment carried out by the Company during the previous year ended March 31 2025 including sensitivities drawn following the same an amount of Rs. 12.50 crores of impairment loss recognised has been reversed which has been disclosed as an exceptional item in the standalone financial results of the Company for the quarter and year ended March 31 2025. Effective November 21 2025 The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. Under Ind AS 19 changes to employee benefit plans arising from legislative amendments constitute a plan amendment requiring recognition of past service cost immediately in the statement of profit and loss. The New Labour Codes has resulted in estimated one time increase in provision for employee benefits of the Company of Rs. 11.02 crores and the same has been recognized as an exceptional item in the current reporting period. The Company continues to monitor developments on the rules to be notified by regulatory authorities including clarifications additional guidance from authorities and will continue to assess the accounting implications basis such developments guidance.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 gains / (losses) on defined benefit liability 96.00 25.00
2 Fair value gains / (losses) on equity instruments 108.00 1,717.00
Total Amount of items that will not be reclassified to profit and loss 204.00 1,742.00
2 Income tax relating to items that will not be reclassified to profit or loss 15.00 229.00
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 189.00 1,513.00