Integrated Filing — IndAS



General information about company

Scrip Code 544344
NSE Symbol SHRIPISTON
MSEI Symbol NOTLISTED
ISIN INE526E01018
Name of company SPR Auto Technologies 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 15-07-2026
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 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
Segment Reporting Single segment
Description of single segment AUTOMOTIVE SEGMENT
Start date and time of board meeting 04-08-2026   15:45:00
End date and time of board meeting 04-08-2026   17:05:00
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 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 1,47,440.00 1,47,440.00
Other income 2,480.00 2,480.00
Total income 1,49,920.00 1,49,920.00
2 Expenses
(a) Cost of materials consumed 76,280.00 76,280.00
(b) Purchases of stock-in-trade 2,350.00 2,350.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,410.00) (3,410.00)
(d) Employee benefit expense 16,860.00 16,860.00
(e) Finance costs 3,420.00 3,420.00
(f) Depreciation, depletion and amortisation expense 5,340.00 5,340.00
(f) Other Expenses
1 Other Expenses 29,560.00 29,560.00
Total other expenses 29,560.00 29,560.00
Total expenses 1,30,400.00 1,30,400.00
3 Total profit before exceptional items and tax 19,520.00 19,520.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 19,520.00 19,520.00
6 Tax expense
7 Current tax 5,230.00 5,230.00
8 Deferred tax (480.00) (480.00)
9 Total tax expenses 4,750.00 4,750.00
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 14,770.00 14,770.00
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 14,770.00 14,770.00
17 Other comprehensive income net of taxes 210.00 210.00
18 Total Comprehensive Income for the period 14,980.00 14,980.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 14,440.00 14,440.00
Total profit or loss, attributable to non-controlling interests 330.00 330.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 14,650.00 14,650.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 330.00 330.00
21 Details of equity share capital
Paid-up equity share capital 4,400.00 4,400.00
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 32.78 32.78
Diluted earnings (loss) per share from continuing operations 32.78 32.78
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 32.78 32.78
Diluted earnings (loss) per share from continuing and discontinued operations 32.78 32.78
24 Debt equity ratio 0.5800 0.5800
25 Debt service coverage ratio 4.4100 4.4100
26 Interest service coverage ratio 8.2600 8.2600
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The Group deals primarily in automotive component segment. 2. The above results have been prepared in accordance with the recognition and measurement principles of the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013. 3. The figures for the quarter ended March 31, 2026 are balancing figures between audited figures in respect of financial year ended March 31, 2026 and unaudited published year to date figures for nine months period ended December 31, 2025. 4. 'Pursuant to the shareholders’ approval at the 62nd Annual General Meeting held on 27 July 2026, the Board of Directors (including any committee thereof) of the Holding Company has been authorized to raise funds not exceeding Rs.10,000 million, in one or more tranches, through the issuance of eligible securities, by way of Qualified Institutions Placement (QIP), in accordance with the applicable provisions of the Companies Act, 2013 and SEBI Regulations. The funds raised will be deployed towards repayment and/or prepayment of borrowings, and general corporate purposes. 5. The Government of India has implemented the four Labour Codes (effective November 21, 2025, subsuming 29 labour laws) and, based on draft rules/FAQs and best available information, the Group has recognised an additional provision of Rs. 271 million and has presented the same as an “exceptional item” given its material, regulatory-driven and non-recurring nature during the previous year ended March 31, 2026. 6. The above results were reviewed and recommended by Audit Committee in its meeting held on August 04, 2026 and taken on record by Board of Directors of the Holding Company in its meeting held on August 04, 2026.



Remarks

Debt equity ratio Ratio in times
Debt service coverage ratio Ratio in times
Interest service coverage ratio Ratio in times


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 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 01-04-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the post employment defined benefit plans (40.00) (40.00)
Total Amount of items that will not be reclassified to profit and loss (40.00)
2 Income tax relating to items that will not be reclassified to profit or loss (10.00) (10.00)
3 Amount of items that will be reclassified to profit and loss
1 Fair value change of cash flow hedge 320.00 320.00
Total Amount of items that will be reclassified to profit and loss 320.00
4 Income tax relating to items that will be reclassified to profit or loss 80.00 80.00
5 Total Other comprehensive income 210.00 210.00