Integrated Filing — IndAS



General information about company

Scrip Code 530759
NSE Symbol STERTOOLS
MSEI Symbol NOTLISTED
ISIN INE334A01023
Name of company STERLING TOOLS LTD
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 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
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 FASTENERS
Start date and time of board meeting 05-08-2026   13:00:00
End date and time of board meeting 05-08-2026   14:10:00
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
There was no default on loans during the quarter ended 30th June 2026.Further, the Company does not have any debt securities.



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 19,940.17 19,940.17
Other income 245.34 245.34
Total income 20,185.51 20,185.51
2 Expenses
(a) Cost of materials consumed 8,409.58 8,409.58
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,016.41) (1,016.41)
(d) Employee benefit expense 1,913.44 1,913.44
(e) Finance costs 129.72 129.72
(f) Depreciation, depletion and amortisation expense 779.36 779.36
(f) Other Expenses
1 Other Expenses 7,773.64 7,773.64
Total other expenses 7,773.64 7,773.64
Total expenses 17,989.33 17,989.33
3 Total profit before exceptional items and tax 2,196.18 2,196.18
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,196.18 2,196.18
6 Tax expense
7 Current tax 614.42 614.42
8 Deferred tax (58.49) (58.49)
9 Total tax expenses 555.93 555.93
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 1,640.25 1,640.25
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 1,640.25 1,640.25
17 Other comprehensive income net of taxes 11.97 11.97
18 Total Comprehensive Income for the period 1,652.22 1,652.22
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 726.89 726.89
Face value of equity share capital 2 2
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 4.51 4.51
Diluted earnings (loss) per share from continuing operations 4.49 4.49
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 4.51 4.51
Diluted earnings (loss) per share from continuing and discontinued operations 4.49 4.49
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. The unaudited standalone financial results of Sterling Tools Limited (the 'Company') for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 5 August 2026. The statutory auditors of the Company have conducted a limited review on these unaudited standalone financial results. 2. The above results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') as notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) specified under section 133 of the Companies Act, 2013, other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). 3. The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures for the year ended 31st March 2026 and the unaudited published figures upto nine months ended 31st December 2025 which were subject to Limited Review by the Statutory Auditors. 4. The Company is primarily in the business of manufacturing of fasteners (i.e. automotive components) which falls within a single business segment in terms of the Indian Accounting Standard 108 - Operating Segments, and accordingly there are no reportable segments. 5. The Board of Directors in their meeting held on 15 May 2026 have considered and recommended a final dividend of Rs. 2.75 per share (face value of Rs. 2 per share) [previous year Rs. 2.5 per share (face value of Rs. 2 per share)] for the financial year 2025-26 which is subject to approval of the members at the ensuing Annual General Meeting. 6. Exceptional items for the previous year ended 31 March 2026 represent enhanced compensation amounting to Rs. 949.64 lakhs (including interest of Rs.622.45 lakhs) received from Delhi Metro Rail Corporation (DMRC) against land acquired by DMRC in an earlier year.



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 that will not be reclassified to profit or loss 16.00 16.00
Total Amount of items that will not be reclassified to profit and loss 16.00
2 Income tax relating to items that will not be reclassified to profit or loss 4.03 4.03
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 11.97 11.97