Integrated Filing — IndAS



General information about company

Scrip Code 517059
NSE Symbol SALZERELEC
MSEI Symbol NOTLISTED
ISIN INE457F01013
Name of company SALZER ELECTRONICS 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 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 Manufacturing of Electrical Installation products
Start date and time of board meeting 08-08-2026   16:45:00
End date and time of board meeting 08-08-2026   18:00:00
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



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 49,801.59 49,801.59
Other income 41.07 41.07
Total income 49,842.66 49,842.66
2 Expenses
(a) Cost of materials consumed 39,750.47 39,750.47
(b) Purchases of stock-in-trade 282.07 282.07
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (167.40) (167.40)
(d) Employee benefit expense 2,013.47 2,013.47
(e) Finance costs 1,205.43 1,205.43
(f) Depreciation, depletion and amortisation expense 697.65 697.65
(f) Other Expenses
1 Other Expenses 4,792.11 4,792.11
Total other expenses 4,792.11 4,792.11
Total expenses 48,573.80 48,573.80
3 Total profit before exceptional items and tax 1,268.86 1,268.86
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,268.86 1,268.86
6 Tax expense
7 Current tax 264.90 264.90
8 Deferred tax 63.89 63.89
9 Total tax expenses 328.79 328.79
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 940.07 940.07
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 (107.51) (107.51)
16 Total profit (loss) for period 832.56 832.56
17 Other comprehensive income net of taxes 93.30 93.30
18 Total Comprehensive Income for the period 925.86 925.86
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 804.00 804.00
Total profit or loss, attributable to non-controlling interests 28.56 28.56
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 897.29 897.29
Total comprehensive income for the period attributable to owners of parent non-controlling interests 28.56 28.56
21 Details of equity share capital
Paid-up equity share capital 1,768.27 1,768.27
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 4.55 4.55
Diluted earnings (loss) per share from continuing operations 4.55 4.55
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 4.55 4.55
Diluted earnings (loss) per share from continuing and discontinued operations 4.55 4.55
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 forming part of above CONSOLIDATED results: 1. The Parent and Subsidiary operate in only one segment viz., Electrical installation products. 2. The above consolidated results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on August 08, 2026. 3. The Statutory Auditors of the Company carried out a limited review of consolidated Financial Results for the quarter ended June 30, 2026. 4. The above Consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, read with relevant rules thereunder. 5. 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 and published year to date figures upto the third quarter of the financial year. 6. The Group has recognised its share of losses of Aurawin Solutions Private Limited (Associate Entity) up to the extent of the carrying amount of its investment. Accordingly, in accordance with Ind AS 28, the share of further losses amounting to Rs. 0.10 Lakhs has not been recognised in these Consolidated Financial Results. 7. The Consolidated Financial Results have been prepared on a going concern basis. However, the financial statements of one subsidiary, Salzer Kostad EV Chargers Private Limited and one step-down subsidiary, Salzer Emarch Electromobility Private Limited have been prepared on a non-going concern (liquidation) basis, pursuant to the respective Boards' decisions to voluntarily apply for strike-off. During July 2026, subsequent to the reporting date, Salzer Kostad EV Chargers Private Limited was struck off, while the strike-off process in respect of the Salzer Emarch Electromobility Private Limited is ongoing. These matters are specific to the respective entities and do not affect the going concern assumption of the Group as a whole. 8. The Consolidated Financial Statements include the financial results of Salzer Electronics (Arabia) Limited, a wholly-owned overseas subsidiary, whose functional currency is the Saudi Riyal (SAR). For consolidation purposes, its financial statements have been translated into Indian Rupees (INR) in compliance with Ind AS 21 (The Effects of Changes in Foreign Exchange Rates). The financial results for the quarter ended June 30, 2026 in respect of this subsidiary, have not been subjected to a limited review. Management has ensured that appropriate adjustments have been made for any significant transactions or events occurring between March 31, 2026, and June 30, 2026, to align with the Group's reporting period, and that uniform accounting policies have been applied under Ind AS 110 (Consolidated Financial Statements). 9. Previous period’s figures have been regrouped/ reclassified wherever necessary to conform to this period’s classifications For SALZER ELECTRONICS LIMITED Sd/- D RAJESHKUMAR JOINT MANAGING DIRECTOR (DIN:00003126) Coimbatore - 641 047. August 08, 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 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 Re-measurement of post employment benefit obligations (14.00) (14.00)
2 Change in fair value of FVOCI equity instruments 120.53 120.53
3 Foreign Currency Translation Reserve 0.48 0.48
Total Amount of items that will not be reclassified to profit and loss 107.01
2 Income tax relating to items that will not be reclassified to profit or loss 13.71 13.71
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 93.30 93.30





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 M/s.Swamy & Ravti Yes 31-07-2029