Integrated Filing — IndAS



General information about company

Scrip Code 532768
NSE Symbol FIEMIND
MSEI Symbol NOTLISTED
ISIN INE737H01014
Name of company FIEM INDUSTRIES 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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-05-2026   14:30:00
End date and time of board meeting 30-05-2026   16:10:00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 75,125.25 2,81,560.87
Other income 443.77 2,078.89
Total income 75,569.02 2,83,639.76
2 Expenses
(a) Cost of materials consumed 45,200.04 1,70,893.90
(b) Purchases of stock-in-trade 140.06 535.13
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 297.87 (476.82)
(d) Employee benefit expense 10,236.26 39,407.44
(e) Finance costs 167.41 278.68
(f) Depreciation, depletion and amortisation expense 1,783.15 7,248.81
(f) Other Expenses
1 Other Expenses 8,279.87 31,609.77
Total other expenses 8,279.87 31,609.77
Total expenses 66,104.66 2,49,496.91
3 Total profit before exceptional items and tax 9,464.36 34,142.85
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,464.36 34,142.85
6 Tax expense
7 Current tax 2,534.65 9,391.45
8 Deferred tax (170.68) (808.45)
9 Total tax expenses 2,363.97 8,583.00
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 7,100.39 25,559.85
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 2.49 (1.41)
16 Total profit (loss) for period 7,102.88 25,558.44
17 Other comprehensive income net of taxes (51.09) (91.65)
18 Total Comprehensive Income for the period 7,051.79 25,466.79
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 2,631.97 2,631.97
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,18,869.17
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 26.99 97.11
Diluted earnings (loss) per share from continuing operations 26.99 97.11
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 26.99 97.11
Diluted earnings (loss) per share from continuing and discontinued operations 26.99 97.11
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 results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on May 30, 2026. 2 These results have been prepared in accordance with the Companies ( Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. 3 Fire Incident at Tapukara Unit -Rajasthan (Unit-8) During the Previous quarter, a fire incident occurred in the afternoon of August 23, 2025 at Unit-8, located at Plot No. SP1-C, Industrial Area Tapukara, District Alwar-301707 (Rajasthan). There was no injury or loss of human life and the fire was primarily restricted to the first floor of the building. During the quarter ended September 30, 2025, the company has recognised the value of the affected assets as Insurance Claim receivable to the extent of the carrying value of inventories amounting to Rs 2105.87 Lakhs and property, plant and equipment amounting to Rs 2767.91 Lakhs as the company maintains adequate insurance coverage of all assets on reinstatement basis with the insurer. An estimated claim of Rs 82.30 Crores (on the reinstatement value basis) has been submitted on January 30,2026 to insurer. The final settlement remains subject to assessment by the insurer and any additional accounting impact will be recorded upon finalization of the claim. 4 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes). The Labour Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, has resulted in increase of Rs 451.95 lakhs in the provision of defined benefit obligations and has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes, and will incorporate appropriate accounting treatment based on these developments as required. 5 Update on Fire incident and Insurance claim for Unit-7 As reported in earlier quarters, a fire incident occurred on June 13, 2023 at Unit-7, located at Plot No. 1915, Phase-V, Rai Industrial Estate, Sonipat-131029 (Haryana). The Company has completed reinstatement of all property, plant and equipment and the insurance assessment is under process. During FY 2024-25, the Company has already received Rs 50 Crore as adhoc/interim payment from the insurance company. During the year ended March 31, 2024, the company had recognised the value of the affected assets as Insurance Claim receivable to the extent of the carrying value of inventories amounting to Rs 2583.74 Lakhs and the carrying value of property, plant and equipment amounting to Rs 2552.72 Lakhs. The final entries will be recorded in the books of accounts upon finalization of the claim by the insurer. 6 The Consolidated financial results include results of the following companies : Name of the Company Country of Incorporation Percentage shareholding of the company 1) Fiem Industries Japan Co., Ltd. Japan 100% 2) Fiem Research and Technology S.r.l.. Italy 100% 3) Fiem Kyowa (HK) Mould Company Ltd. Hong Kong 50% 9 Audited Consolidated Cash Flow Statement ( Rs in lakhs) Particulars Year ended 31.03.26 31.03.25 A Cash flow from Operating Activities: Profit (Loss) Before Tax After Exceptional Item 34,142.85 27,625.80 Adjustments for: Depreciation & amortisation expense 7,248.81 6,426.17 (Profit)/Loss on sale of property plant and equipment (76.81) (18.55) Loss on discarded of property plant and equipment 355.01 88.06 Unrealised foreign exchange (gain)/Loss 67.09 (93.13) Provision (Reversal) for bad and doubtful debt 255.43 (454.37) Provision (Reversal/utilisation) for Warranties 689.42 (493.00) Bad debt written-off 203.41 31.83 Impairment loss on Investment - 33.16 Exceptional Income - (374.95) Unwinding of interest on financial assets (25.15) - Finance costs 278.68 154.33 Interest income on term deposit & others (1,968.47) (1,586.34) Operating Profit (Loss) before Working Capital changes 41,170.28 31,339.02 Adjustment for changes in Working Capital: Decrease/(Increase) in loans (non-current) (30.87) (1.58) Decrease/(Increase) in other financial assets (non-current) 2.54 (438.50) Decrease/(Increase) in other non-current assets 0.94 (15.62) Decrease/(Increase) in inventories (3,328.82) (2,912.27) Decrease/(Increase) in trade receivables (14,896.77) (4,428.98) Decrease/(Increase) in trade receivables (non-current) - - Decrease/(Increase) in loans (current) (31.63) 14.42 Decrease/(Increase) in other financial assets (current) (2,028.26) 1,888.51 Decrease/(Increase) in other current assets (1,120.64) (382.11) (Decrease)/Increase in non-current provisions 412.46 100.09 (Decrease)/Increase in trade payables 5,430.50 4,131.94 (Decrease)/Increase in other financial liabilities (current) (62.88) 122.11 (Decrease)/Increase in current provisions (175.76) (61.02) (Decrease)/Increase in other current liabilities 160.70 793.08 Cash generated from Operating Activities 25,501.79 30,149.09 Income tax paid (net of refund) (9,373.58) (6,843.20) Net cash from/(used in) Operating Activities (A) 16,128.21 23,305.89 B Cash flow from Investing Activities: Payments for purchase of property, plant and equipment, intangible assets, capital work in progress & capital advances (12,588.34) (12,956.25) Ad-hoc Insurance claim received agst property, plant and equipment (loss due to fire) - 2,664.50 Proceeds from sales/deduction of property, plant and equipment 134.37 136.53 Capital subsidy received from State Government 770.03 - Proceeds from Exceptional income 374.95 - Payment towards acquisition of investment (1.90) - Maturity from (Investment in) other bank balance (3.05) (3.48) Payments towards advances for acquiring right-of-use-assets (369.54) - Interest income on term deposit & others 1,968.47 1,586.34 Net cash from/(used in) Investing Activities (B) (9,715.01) (8,572.37) C Cash flow from Financing Activities: Finance cost paid other than finance lease (16.07) (15.64) Payment of Final dividend on equity shares (7,895.90) (5,263.93) Payment of finance lease (502.85) (241.03) Net cash from/(used in) Financing Activities (C ) (8,414.81) (5,520.60) D Net Increase/(Decrease) in cash & cash equivalents (A+B+C) (2,001.60) 9,212.92 Add:-Cash and cash equivalents at the beginning of the period 29,831.45 20,602.63 Exchange difference on translation (loss) 111.21 15.89 Cash and cash equivalents at the end of period 27,941.05 29,831.45 Component of cash and cash equivalents Cash on hand 33.22 27.63 Balance with Banks: Cash Credit Account 200.70 868.25 Balance with bank in deposit accounts 27,305.00 28,513.01 On current accounts 402.13 422.56 Total cash and cash equivalents 27,941.05 29,831.45 Note:1. The above Statement of Cash Flows has been prepared under the 'Indirect Method' as set out in Ind AS 7, 'Statement of Cash Flows'. Note:2.Previous year's figures have been regrouped/reclassified wherever necessary to correspond with the current year's classification/disclosure. 10 The financial figures of the last quarter of the financial year 2025-26 are the balancing figures between the audited figures in respect of the full financial year ended on 31.03.26 and the published year to date figures upto third quarter ended December 31, 2025. 11 The Board of Directors in their meeting held on May 30,2026, have recommended a Final dividend of Rs 40 per share i.e. @ 400% of Nominal Value of Rs 10 each on 2,63,19,660 equity share of the company for F.Y. 2025-26 amounting to Rs 10527.86 lakhs (Previous year Rs 30 per share amounting to Rs 7895.90 Lakhs) 12 Exceptional Income Last Year A claim of Rs.306.08 Lakhs was accepted along with interest and other expenses amounting to Rs.68.87 Lakhs, totalling Rs.374.95 Lakhs in favour of the Company vide Arbitration Order dated November 30, 2024. The arbitration pertained to a short insurance claim assessed by the insurer relating to a fire incident that occurred on January 25, 2018 in Unit-5, Hosur. 13 Provision for Taxation includes current tax expense and deferred tax expense. 14 Previous period’s figures have been regrouped/ rearranged wherever necessary, to make them comparable. 15 These results for the Quarter and Year ended March 31, 2026 are available on the website of the Company (www.fiemindustries.com) and website of the Stock Exchanges viz. BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com). By order of the Board For FIEM INDUSTRIES LIMITED Sd/- J.K. Jain Chairman & Managing Director DIN-00013356 Place- Gurugram Date- May 30, 2026



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 60,043.09
Capital work-in-progress 1,487.19
Investment property 0.00
Goodwill 0.00
Other intangible assets 359.87
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 1.39
Non-current financial assets
Non-current investments 3.90
Trade receivables, non-current 0.00
Loans, non-current 67.73
Other non-current financial assets
1 Security Deposit 1,524.04
2 Term deposit held as margin money 354.63
Total of other non-current financial assets 1,878.67
Total non-current financial assets 1,950.30
Deferred tax assets (net) 545.23
Other non-current assets
1 Capital advances 1,673.39
2 Prepaid expenses 24.34
Total of other non-current assets 1,697.73
Total non-current assets 66,084.80
2 Current assets
Inventories 26,677.00
Current financial asset
Current investments 0.00
Trade receivables, current 38,751.51
Cash and cash equivalents 27,941.05
Bank balance other than cash and cash equivalents 15.63
Loans, current 81.28
Other current financial assets
Total of other current financial assets 5,811.73
Total current financial assets 72,601.20
Current tax assets (net)
Other current assets
1 Advances other than Capital Goods 2,702.18
2 Balances with Custom and GST departments 489.85
3 Prepaid expenses 1,498.55
Total of other current assets 4,690.58
Total current assets 1,03,968.78
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,70,053.58
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,631.97
Other equity 1,18,869.17
Total equity attributable to owners of parent 1,21,501.14
Non controlling interest
Total equity 1,21,501.14
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 6,053.00
Total of other non-current financial liabilities 6,053.00
Total non-current financial liabilities 6,053.00
Provisions, non-current 1,166.49
Deferred tax liabilities (net) 1,474.94
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 8,694.43
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,387.25
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 25,241.22
Total Trade payable 28,628.47
Other current financial liabilities
1 Lease liabilities 502.09
2 Trade Security Deposits 304.65
3 Unpaid dividend 15.63
4 Creditors for capital expenditure 645.21
5 Payable to employees and others payable 2,530.31
Total of other current financial liabilities 3,997.89
Total current financial liabilities 32,626.36
Other current liabilities 5,824.44
1 Advances received from Customers 4,026.60
2 Statutory dues payable 1,797.84
Total of other current liabilities 5,824.44
Provisions, current 1,204.55
Current tax liabilities (Net) 202.66
Deferred government grants, Current
Total current liabilities 39,858.01
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 48,552.44
Total equity and liabilites 1,70,053.58
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 8 The disclosure of Audited Consolidated Statement of assets and liabilities as at March 31, 2026 as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations,2015 are as under CONSOLIDATED AUDITED STATEMENT OF ASSETS AND LIABILITIES ( Rs in lakhs) Particulars As at 31.03.2026 As at 31.03.2025 A ASSETS 1 NON CURRENT ASSETS a) Property, Plant and Equipment 53,170.70 52,214.15 b) Capital work-in-progress 1,487.19 2,027.45 c) Right of Use Assets 6,872.39 2,797.09 d) Intangible assets 359.87 324.36 e) Investment accounted using equity method 1.39 2.80 f) Financial Assets (i) Investments 3.90 2.00 (ii) Trade receivables - - (iii) Loans 67.73 36.86 (iv) Other Financial Assets 1,878.67 1,653.24 1,950.30 1,692.10 g) Income tax assets (net) 545.23 461.79 h) Other non-current assets 1,697.73 320.47 Sub Total Non Current Assets - A 66,084.80 59,840.22 2 CURRENT ASSETS a) Inventories 26,677.00 23,348.18 b) Financial Assets (i) Investments - - (ii) Trade receivables 38,751.51 24,235.32 (iii) Cash and cash equivalents 27,941.05 29,831.45 (iv) Bank balances other than (iii) above 15.63 12.58 (v) Loans 81.28 49.65 (vi) Other Financial Assets 5,811.73 1,488.96 72,601.20 55,617.96 c) Current tax assets - - d) Other current assets 4,690.59 3,569.95 Sub Total Current Assets - B 103,968.79 82,536.09 TOTAL ASSETS - (A+B) 170,053.58 142,376.31 B EQUITY AND LIABILITIES 1 EQUITY a) Equity Share capital 2,631.97 2,631.97 b) Other Equity 118,869.17 101,187.08 Sub Total - Equity 121,501.14 103,819.05 2 LIABILITIES NON CURRENT LIABILITIES a) Financial Liabilities (i) Borrowings - - (ii) Lease Liabilities 6,053.00 2,095.27 (iii) Trade payables - - (iv) Other financial liabilities - - 6,053.00 2,095.27 b) Provisions 1,166.49 754.03 c) Deferred tax liabilities (Net) 1,474.94 2,283.39 d) Other non-current liabilities - - Sub Total -Non Current Liabilities -A 8,694.43 5,132.69 CURRENT LIABILITIES a) Financial Liabilities (i) Borrowings - - (ii) Lease liabilities 502.09 113.84 (iii) Trade payables -Total outstanding dues of micro and small enterprises 3,387.25 1,671.14 -Total outstanding dues of creditors other than micro and small enterprises 25,241.22 21,381.48 (iv) Other financial liabilities 3,495.80 3,893.78 32,626.36 27,060.24 b) Other current liabilities 5,824.44 5,663.74 c) Provisions 1,204.55 568.42 d) Current Tax Liabilities (Net) 202.66 132.17 Sub Total -Current Liabilities- B 39,858.01 33,424.57 Total Liabilities (A+B) 48,552.44 38,557.26 TOTAL EQUITY AND LIABILITIES 170,053.58 142,376.31



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Automotive Segment 75,077.41 2,81,101.76
2 Others Segment 0.0004783 0.0045911
Total Segment Revenue 75,125.24 2,81,560.87
Less: Inter segment revenue 0.00 0.00
Revenue from operations 75,125.24 2,81,560.87
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automotive Segment 10,604.12 36,518.02
2 Others Segment (11.07) (38.52)
Total Profit before tax 10,593.05 36,479.50
i. Finance cost 167.41 278.68
ii. Other Unallocable Expenditure net off Unallocable income 961.28 2,057.97
Profit before tax 9,464.36 34,142.85
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automotive Segment 1,38,055.62 1,38,055.62
2 Others Segment 891.49 891.49
Total Segment Asset 1,38,947.11 1,38,947.11
Un-allocable Assets 31,106.47 31,106.47
Net Segment Asset 1,70,053.58 1,70,053.58
4 Segment Liabilities
Segment Liabilities
1 Automotive Segment 44,276.17 44,276.17
2 Others Segment 126.18 126.18
Total Segment Liabilities 44,402.35 44,402.35
Un-allocable Liabilities 4,150.09 4,150.09
Net Segment Liabilities 48,552.44 48,552.44
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 7 The Company is engaged in the business of manufacturing and supply of auto components comprising of automotive lighting and signaling equipments, rear view mirrors, plastic molded parts and sheet metal components for motorized vehicles, and LED luminaries for indoor and outdoor applications and integrated passenger information systems with LED Display etc. - As per Ind AS108 Operating Segment, the Company has identified two reportable segments, as described below : a) Automotive Segment comprising of automotive lighting and signaling equipment, rear view mirrors, plastic moulded and other automotive parts. b) Others Segment comprising of LED Luminaries i.e. indoor and outdoor lighting products, display panels and LED integrated Passenger Information Systems etc. CONSOLIDATED SEGMENT WISE REVENUE, RESULTS AND CAPITAL EMPLOYED FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026 QUARTER ENDED YEAR ENDED 31.03.26 31.12.25 31.03.25 31.03.26 31.03.25 S. No. Particulars (Audited) (Unaudited) (Audited) (Audited) (Audited) I Segment Revenue (Sales and Other operating income) a) Automotive Segment 75,077.41 68,849.64 63,783.77 281,101.76 241,663.61 b) Others Segment 47.83 157.51 158.66 459.11 597.56 Total 75,125.25 69,007.15 63,942.43 281,560.87 242,261.16 Less - Inter Segment Revenue - - - - - Total Income from Operations 75,125.25 69,007.15 63,942.43 281,560.87 242,261.16 II Segment Results (Profit/(Loss) before tax and interest from each Segment) a) Automotive Segment 10,604.12 8,737.82 8,468.14 36,518.02 30,196.88 b) Others Segment (11.07) (11.32) (11.20) (38.52) (43.36) Total Segment Results 10,593.05 8,726.49 8,456.94 36,479.50 30,153.52 Less: i) Finance Costs 167.41 37.15 38.86 278.68 154.33 ii) Other Un-allocable Expenditure net off Un-allocable Income 961.28 271.07 686.05 2,057.97 2,373.39 Total Profit/(Loss) before tax from ordinary activities 9,464.36 8,418.27 7,732.03 34,142.85 27,625.80 III Segment Assets a) Automotive Segment 138,055.62 134,970.25 108,496.48 138,055.62 108,496.48 b) Others Segment 891.49 937.27 1,093.82 891.49 1,093.82 Unallocable Corporate Assets 31,106.47 24,848.69 32,786.01 31,106.47 32,786.01 Total Segment Assets 170,053.58 160,756.21 142,376.31 170,053.58 142,376.31 Segment Liabilities a) Automotive Segment 44,276.17 41,558.73 33,561.15 44,276.17 33,561.15 b) Others Segment 126.18 109.04 114.77 126.18 114.77 Unallocable Corporate Liabilities 4,150.09 4,657.98 4,881.34 4,150.09 4,881.34 Total Segment Liabilities 48,552.44 46,325.75 38,557.26 48,552.44 38,557.26 CAPITAL EMPLOYED (Segment Assets Less Segment Liabilities ) a) Automotive Segment 93,779.45 93,411.53 74,935.33 93,779.45 74,935.33 b) Others Segment 765.31 828.23 979.05 765.31 979.05 Unallocable Corporate Assets Less Liabilities 26,956.38 20,190.71 27,904.67 26,956.38 27,904.67 TOTAL CAPITAL EMPLOYED 121,501.14 114,430.47 103,819.05 121,501.14 103,819.05



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 defined benefit liabilty/ assets (68.26) (122.47)
Total Amount of items that will not be reclassified to profit and loss (68.26) (122.47)
2 Income tax relating to items that will not be reclassified to profit or loss (17.17) (30.82)
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 (51.09) (91.65)



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 34,142.85
Adjustments for reconcile profit (loss)
Adjustments for finance costs 278.68
Adjustments for decrease (increase) in inventories (3,328.82)
Adjustments for decrease (increase) in trade receivables, current (14,896.77)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,120.64)
Adjustments for decrease (increase) in other non-current assets 0.94
Adjustments for other financial assets, non-current (28.33)
Adjustments for other financial assets, current (2,059.89)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 5,430.50
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 160.70
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 7,248.81
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (175.76)
Adjustments for provisions, non-current 412.46
Adjustments for other financial liabilities, current (62.88)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 67.09
Adjustments for dividend income 0.00
Adjustments for interest income 1,968.47
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 (25.15)
Other adjustments to reconcile profit (loss) 1,148.26
Other adjustments for non-cash items 278.21
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (8,641.06)
Net cash flows from (used in) operations 25,501.79
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 9,373.58
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 16,128.21
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 1.90
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 134.37
Purchase of property, plant and equipment 12,588.34
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 770.03
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 369.54
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 0.00
Interest received 1,968.47
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 371.90
Net cash flows from (used in) investing activities (9,715.01)
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 502.83
Dividends paid 7,895.90
Interest paid 16.07
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (8,414.80)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,001.60)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 111.20
Net increase (decrease) in cash and cash equivalents (1,890.40)
Cash and cash equivalents cash flow statement at beginning of period 29,831.45
Cash and cash equivalents cash flow statement at end of period 27,941.05





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Anil S Gupta & Associates Yes 31-12-2026