Integrated Filing — IndAS



General information about company

Scrip Code 544066
NSE Symbol SUNCLAY
MSEI Symbol NOTLISTED
ISIN INE0Q3R01026
Name of company Sundaram Clayton 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 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
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 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 29-01-2026   11:45:00
End date and time of board meeting 29-01-2026   12:40:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 50,111.00 1,50,750.00
Other income 485.00 1,238.00
Total income 50,596.00 1,51,988.00
2 Expenses
(a) Cost of materials consumed 21,871.00 71,007.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 877.00 1,001.00
(d) Employee benefit expense 9,245.00 30,340.00
(e) Finance costs 2,854.00 8,138.00
(f) Depreciation, depletion and amortisation expense 4,923.00 14,618.00
(f) Other Expenses
1 Other expenses 14,541.00 41,723.00
Total other expenses 14,541.00 41,723.00
Total expenses 54,311.00 1,66,827.00
3 Total profit before exceptional items and tax (3,715.00) (14,839.00)
4 Exceptional items (767.00) (767.00)
5 Total profit before tax (4,482.00) (15,606.00)
6 Tax expense
7 Current tax 829.00 1,813.00
8 Deferred tax (110.00) 65.00
9 Total tax expenses 719.00 1,878.00
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 (5,201.00) (17,484.00)
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 9.00 81.00
16 Total profit (loss) for period (5,192.00) (17,403.00)
17 Other comprehensive income net of taxes 921.00 3,455.00
18 Total Comprehensive Income for the period (4,271.00) (13,948.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (5,192.00) (17,403.00)
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 921.00 3,455.00
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 1,102.00 1,102.00
Face value of equity share capital 5 5
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 -23.55 -78.94
Diluted earnings (loss) per share from continuing operations -23.55 -78.94
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 -23.55 -78.94
Diluted earnings (loss) per share from continuing and discontinued operations -23.55 -78.94
24 Debt equity ratio 1.9900 1.9900
25 Debt service coverage ratio 0.3700 0.2100
26 Interest service coverage ratio 1.3900 0.9400
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 29, 2026. The statutory auditors of the Company have expressed an unmodified opinion on these financial results. 2.Revenue from operations for the quarter and nine months ended is not comparable with previous periods due to the transfer of business unit, effective March 31, 2025. 3.The exceptional cost for the quarter and period ended December 31, 2025 is Rs. 7.67 crores which is on account of past period employee benefit liability as calculated under the ‘New Labour Codes’ which became effective November 21, 2025. The Government is in the process of notifying related rules to the New Labour Codes and impact, if any, will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. 4.Exceptional items in previous year ended March 31, 2025 includes the following: a) Exceptional income represents gain on transfer of business unit of Rs. 144.94 Crores and profit on sale of assets of Rs. 91.74 Crores. b) Exceptional cost represents Shifiting expenses incurred towards transfer of Plant & Machinery and Equipments to the new plant at Thervoy Kandigai, Thiruvallur from Padi location of Rs. 14.28 Crores and one time cost associated with voluntary seperation of Rs. 25.71 Crores. 5.Exceptional cost in nine months ended December 31, 2024 represents shifting expenses incurred towards transfer of Plant & Machinery and Equipments to the newly established Plant at Thervoy Kandigai, Chennai from Padi location. 6.The Group has executed an Agreement to Sell on January 8, 2026 with M/s. Canopy Living LLP (a joint venture between Arihant Foundations & Housing Limited and Prestige Estates Projects Limited) for the sale of its 16.381 acre land located at Korattur Village, Chennai. Under the terms of the agreement, an advance payment of Rs. 25 crore has been received on January 9, 2026. 7.The operations of the Company relate to only one segment viz., automotive components. 8.Figures for the previous periods have been regrouped, wherever necessary, to conform to the current period's classification.



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 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 01-10-2025 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of post employment benefit obligations (230.00) (718.00)
Total Amount of items that will not be reclassified to profit and loss (230.00) (718.00)
2 Income tax relating to items that will not be reclassified to profit or loss (58.00) (181.00)
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation adjustments 1,093.00 3,992.00
Total Amount of items that will be reclassified to profit and loss 1,093.00 3,992.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 921.00 3,455.00