Integrated Filing — IndAS



General information about company

Scrip Code 517168
NSE Symbol SUBROS
MSEI Symbol NOTLISTED
ISIN INE287B01021
Name of company SUBROS 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 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-07-2026
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 Manufacturing of Automotive air conditioning System
Start date and time of board meeting 07-08-2026   14:30:00
End date and time of board meeting 07-08-2026   16:40:00
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 is no default in Loan payment and No debt securities are Listed or issued 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 1,03,211.00 1,03,211.00
Other income 619.00 619.00
Total income 1,03,830.00 1,03,830.00
2 Expenses
(a) Cost of materials consumed 77,993.00 77,993.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,178.00) (2,178.00)
(d) Employee benefit expense 10,330.00 10,330.00
(e) Finance costs 262.00 262.00
(f) Depreciation, depletion and amortisation expense 2,878.00 2,878.00
(f) Other Expenses
1 Other Expenses 8,986.00 8,986.00
Total other expenses 8,986.00 8,986.00
Total expenses 98,271.00 98,271.00
3 Total profit before exceptional items and tax 5,559.00 5,559.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,559.00 5,559.00
6 Tax expense
7 Current tax 1,629.00 1,629.00
8 Deferred tax (208.00) (208.00)
9 Total tax expenses 1,421.00 1,421.00
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 4,138.00 4,138.00
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 4,138.00 4,138.00
17 Other comprehensive income net of taxes 31.00 31.00
18 Total Comprehensive Income for the period 4,169.00 4,169.00
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 1,305.00 1,305.00
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 6.34 6.34
Diluted earnings (loss) per share from continuing operations 6.34 6.34
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 6.34 6.34
Diluted earnings (loss) per share from continuing and discontinued operations 6.34 6.34
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the Unaudited Standalone Financial Results 1. The above unaudited standalone financial results were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on August 7, 2026. 2. The unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. The Companys operations comprise of only one segment i.e. Thermal products. Hence, no further information is required to be given in respect of segment. 4. Other income includes income from government grant (Gujarat Incentive to Industries Scheme) as follows: Government Grant- A. Quarter ended a. UNAUDITED- June 30,2026- Rs. 64 Lakhs b. AUDITED- March 31,2026- Rs. 64 Lakhs c. UNAUDITED- June 30, 2025- Rs. 10 Lakhs B. Year Ended d. AUDITED- March 31,2026- Rs. 1,478 Lakhs 5. Pursuant to the notification of the New Labour Codes as issued in November 2025, the Company reassessed its employee benefit obligations in accordance with the revised definition of wages and accordingly, an incremental liability of Rs. 808 Lakhs had been disclosed as an Exceptional Item in financial year 2025-26. 6. Figures for the quarter ended March 31, 2026, represent the difference between the audited figures in respect of full financial year and the published figures for the nine months ended December 31, 2025, which were subjected to limited review.



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 Gain / (Loss) on remeasurements of post employment benefit obligations 42.00 42.00
Total Amount of items that will not be reclassified to profit and loss 42.00
2 Income tax relating to items that will not be reclassified to profit or loss 11.00 11.00
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 31.00 31.00