Integrated Filing — IndAS



General information about company

Scrip Code 543498
NSE Symbol MSUMI
MSEI Symbol NA
ISIN INE0FS801015
Name of company Motherson Sumi Wiring India Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Wiring Harness & its Components
Start date and time of board meeting 04-08-2026   09:00:00
End date and time of board meeting 04-08-2026   10:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
There is no default by the company.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 3,40,726.00 3,40,726.00
Other income 538.00 538.00
Total income 3,41,264.00 3,41,264.00
2 Expenses
(a) Cost of materials consumed 2,40,724.00 2,40,724.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,202.00) (5,202.00)
(d) Employee benefit expense 60,150.00 60,150.00
(e) Finance costs 811.00 811.00
(f) Depreciation, depletion and amortisation expense 6,014.00 6,014.00
(f) Other Expenses
1 Other Expenses 19,229.00 19,229.00
Total other expenses 19,229.00 19,229.00
Total expenses 3,21,726.00 3,21,726.00
3 Total profit before exceptional items and tax 19,538.00 19,538.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 19,538.00 19,538.00
6 Tax expense
7 Current tax 5,360.00 5,360.00
8 Deferred tax (354.00) (354.00)
9 Total tax expenses 5,006.00 5,006.00
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 14,532.00 14,532.00
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 14,532.00 14,532.00
17 Other comprehensive income net of taxes (370.00) (370.00)
18 Total Comprehensive Income for the period 14,162.00 14,162.00
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 66,317.00 66,317.00
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 0.22 0.22
Diluted earnings (loss) per share from continuing operations 0.22 0.22
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 0.22 0.22
Diluted earnings (loss) per share from continuing and discontinued operations 0.22 0.22
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) 1.These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other accounting principles generally accepted in India. 2.The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on August 03, 2026 and August 04, 2026 respectively. 3.The Chief Operating Decision Maker CODM reviews the operations of the Company as a whole, hence there are no reportable segments as per Ind AS 108 Operating Segments. 4.The shareholders of the Company approved the issue of bonus shares through postal ballot on July 07, 2025 in proportion of 1 equity shares for every 2 equity shares held. The bonus equity shares were issued by capitalizing the retained earnings of the Company and had been allotted on July 21, 2025. In accordance with Ind AS 33 Earnings per share,the basic and diluted earning per share have been adjusted for previous corresponding period presented to reflect the bonus issue. 5.The Board of the Directors and the Shareholders of the Company had approved an ESOP Scheme. Pursuant to the Scheme, the Company has constituted an employee welfare trust namely, ‘MSWIL ESOP Trust’ (“Trust”) which was registered on May 04, 2026 to acquire, hold and allocate/ transfer equity shares of the Company to eligible employees from time to time on the terms and conditions specified under the Scheme. 6.The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures for nine months ended December 31, 2025, being the date of the end of the third quarter of the previous financial year which were subjected to limited review. 7.The company does not have any subsidiary/associate/joint venture company(ies) as on June 30, 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Items not to be reclassified to profit / (loss) (494.00) (494.00)
Total Amount of items that will not be reclassified to profit and loss (494.00)
2 Income tax relating to items that will not be reclassified to profit or loss (124.00) (124.00)
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 (370.00) (370.00)





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