Integrated Filing — IndAS



General information about company

Scrip Code 541163
NSE Symbol SANDHAR
MSEI Symbol NOTLISTED
ISIN INE278H01035
Name of company SANDHAR TECHNOLOGIES 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-01-2026
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 The Company is engaged in the business of manufacturing and assembling of automotive components
Start date and time of board meeting 11-02-2026   12:35:00
End date and time of board meeting 11-02-2026   14:15:00
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
NA



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 73,703.51 2,27,018.15
Other income 561.62 6,060.38
Total income 74,265.13 2,33,078.53
2 Expenses
(a) Cost of materials consumed 51,053.54 1,55,533.70
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (751.71) (270.83)
(d) Employee benefit expense 8,318.58 25,866.23
(e) Finance costs 499.70 1,651.84
(f) Depreciation, depletion and amortisation expense 2,304.21 6,867.72
(f) Other Expenses
1 Other expenses 8,202.68 25,866.06
Total other expenses 8,202.68 25,866.06
Total expenses 69,627.00 2,15,514.72
3 Total profit before exceptional items and tax 4,638.13 17,563.81
4 Exceptional items (178.01) (178.01)
5 Total profit before tax 4,460.12 17,385.80
6 Tax expense
7 Current tax 2,065.25 4,715.19
8 Deferred tax (881.13) (603.98)
9 Total tax expenses 1,184.12 4,111.21
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 3,276.00 13,274.59
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 3,276.00 13,274.59
17 Other comprehensive income net of taxes 9.30 582.65
18 Total Comprehensive Income for the period 3,285.30 13,857.24
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 6,019.07 6,019.07
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 5.44 22.05
Diluted earnings (loss) per share from continuing operations 5.44 22.05
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 5.44 22.05
Diluted earnings (loss) per share from continuing and discontinued operations 5.44 22.05
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: 1 The above statement of unaudited standalone financial results (the Statement) for the quarter and nine months ended 31 December 2025, has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 11 February 2026. The same along with the review report of the Statutory auditor has been filed with the Bombay Stock Exchange (BSE) and National Stock Exchange (NSE) and also available on the Companys website at www.sandhargroup.com. The unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013. 2 During the quarter ended 30 September 2025, the Company completed the sale of assets of Peenya plant, which had been classified as a non-current asset held for sale as at 31 March 2025. The assets, had a carrying amount of Rs. 2,699.31 lacs at the time of classification. The assets were sold during the year for total proceeds of Rs. 6,100 lacs, resulting in a gain on disposal amounting to Rs. 3,400.69 lacs , which has been recognized under Other income in the statement of profit or loss. 3 (a) During the year ended 31 March 2025, the Company conducted an impairment review of its investment in equity shares of Sandhar Whetron Electronics Private Limited. Based on the updated assessment, the recoverable amount of the investment, determined using the value-in-use method, exceeded its carrying amount. As a result, the Company has reversed the impairment loss of Rs. 304.33 lacs which was previously recognized during the earlier years. 3 (b) The Government of India notified the provisions of the four new Labour Codes (Labour Codes) on 21 November 2025, thereby consolidating twenty-nine existing labour laws into a comprehensive and unified framework. Among other changes, the Labour Codes provide a unified definition of wages to be applied across various employee benefit computations. In accordance with Ind AS 19 - Employee Benefits, the Company has recognised one-time expense of Rs 178.01 lacs towards increase in the gratuity and compensated absences liabilities. The Company continues to monitor the finalisation of Central OR State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 4 The Company is engaged in the business of manufacturing of automotive components. There is no separate reportable business segment as per Ind AS 108 Operating Segments. 5 The Board of Directors at its Meeting held on 22 May 2025, had recommended a final dividend @ 35% i.e. Rs. 3.50 per equity share, which has been approved by shareholders in Annual General Meeting held on 19 September 2025. The same has been paid. Place : Gurugram Date : 11 February 2026



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 Gain/ (loss) on remeasurement of defined benefit obligation 12.43 778.63
Total Amount of items that will not be reclassified to profit and loss 12.43 778.63
2 Income tax relating to items that will not be reclassified to profit or loss 3.13 195.98
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
5 Total Other comprehensive income 9.30 582.65