Integrated Filing — IndAS

General information about company

Scrip Code	543214
NSE Symbol	NDRAUTO
MSEI Symbol	NOTLISTED
ISIN	INE07OG01012
Name of company	NDR Auto Components 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	10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	04-08-2026
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	Manufacture of Seat structure and seat covers
Start date and time of board meeting	10-08-2026 12:00:00
End date and time of board meeting	10-08-2026 13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	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
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	Standalone	Standalone
1	Income
	Revenue from operations	22,359.85	22,359.85
	Other income	120.87	120.87
	Total income	22,480.72	22,480.72
2	Expenses
(a)	Cost of materials consumed	16,157.49	16,157.49
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	305.21	305.21
(d)	Employee benefit expense	786.87	786.87
(e)	Finance costs	74.23	74.23
(f)	Depreciation, depletion and amortisation expense	633.13	633.13
(f)	Other Expenses
1	Power & Fuel	157.58	157.58
2	Maintenance of Building & Machinery	125.81	125.81
3	Consumption of Stores	95.51	95.51
4	Insurance	7.63	7.63
5	Freight Outward	143.06	143.06
6	Factory Expense	1,722.69	1,722.69
7	Legal & Professional Expense	75.77	75.77
8	Rent, Rates & Taxes	7.55	7.55
9	Miscellaneous & Other Expenses	231.27	231.27
	Total other expenses	2,566.87	2,566.87
	Total expenses	20,523.80	20,523.80
3	Total profit before exceptional items and tax	1,956.92	1,956.92
4	Exceptional items	0.00	0.00
5	Total profit before tax	1,956.92	1,956.92
6	Tax expense
7	Current tax	506.06	506.06
8	Deferred tax	(21.32)	(21.32)
9	Total tax expenses	484.74	484.74
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	1,472.18	1,472.18
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	1,472.18	1,472.18
17	Other comprehensive income net of taxes	1.59	1.59
18	Total Comprehensive Income for the period	1,473.77	1,473.77
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	2,378.53	2,378.53
	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	6.19	6.19
	Diluted earnings (loss) per share from continuing operations	6.19	6.19
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	6.19	6.19
	Diluted earnings (loss) per share from continuing and discontinued operations	6.19	6.19
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 above standalone financial results of NDR Auto Components Limited 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 the relevant rules and amendments thereto and the other accounting principles generally accepted in India. 2. The Sales Purchase have been recognised based on contract price with the customers vendors which are subject to escalations and de escalations basis annual price revision. The Company estimated such escalations and de escalations on best estimate basis and these will be formalised by year end. 3. In line with the provisions of IND AS 108 Operating Segment the Company is engaged in the business of manufacturing of different seating systems and components for automobiles including two wheeler which constitute single reporting business segment and the company operates only in one geographical segment India. Accordingly there are no separate reportable segments. 4. In the financial year 2023 24, the Income Tax Department the department conducted a search under section 132 of the Income Tax Act 1961 at certain premises of the Company including manufacturing locations and residence of few of its employees key managerial personnel. The Company received demand orders amounting to Rs. 502.20 Lakhs excluding penalties for the Assessment Years 2020 21 to 2024 25, along with a penalty demand order of Rs. 142.20 lakhs for the Assessment Year 2021 22 and 2022 23. Further the penalty demand orders for AY 2023 24 and AY 2024 25 were dropped by the Income tax department. The Company filed appeals against the tax and penalty demand orders received from the department with the Commissioner of Income Tax Appeals. Further the Company also filed rectification application of Rs. 389.98 lakhs concerning the outstanding demand. The Company received orders from the Commissioner of Income Tax Appeals reducing the demand to Rs. 366.89 lakhs for the Assessment Years 2020 21 to 2024 25 except for Assessment Year 2022 23 for which the appellate order including the penalty order is still awaited. The total demand orders against assessment year 2022 23 amounts to Rs. 134 lakhs including penalties. The Company has filed appeals before the appropriate higher authorities against the demand orders received. As per Companys own assessment and based on legal advice management is confident of favorable outcome for such appeals. Pending outcome of appeal proceedings no adjustment has been made to these standalone financial results. 5. In the financial year 2025 26 the company recognised exceptional items amounting to Rs. 64.75 lakhs representing an expense towards employee benefit obligations arising from the implementation of the Code on Wages 2019. 6. The figures for the last quarter are the balancing figures between audited figures in respect of the full financial year upto March 31 2026 and the unaudited published year to date figures upto December 31 2025 being the date of the end of the third quarter of the financial year which were subjected to limited review. 7. The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 10 2026.

Textual Information(1)

1 The above standalone financial results of NDR Auto Components Limited 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 the relevant rules and amendments thereto and the other accounting principles generally accepted in India. 2. The Sales Purchase have been recognised based on contract price with the customers vendors which are subject to escalations and de escalations basis annual price revision. The Company estimated such escalations and de escalations on best estimate basis and these will be formalised by year end. 3. In line with the provisions of IND AS 108 Operating Segment the Company is engaged in the business of manufacturing of different seating systems and components for automobiles including two wheeler which constitute single reporting business segment and the company operates only in one geographical segment India. Accordingly there are no separate reportable segments. 4. In the financial year 2023 24, the Income Tax Department the department conducted a search under section 132 of the Income Tax Act 1961 at certain premises of the Company including manufacturing locations and residence of few of its employees key managerial personnel. The Company received demand orders amounting to Rs. 502.20 Lakhs excluding penalties for the Assessment Years 2020 21 to 2024 25, along with a penalty demand order of Rs. 142.20 lakhs for the Assessment Year 2021 22 and 2022 23. Further the penalty demand orders for AY 2023 24 and AY 2024 25 were dropped by the Income tax department. The Company filed appeals against the tax and penalty demand orders received from the department with the Commissioner of Income Tax Appeals. Further the Company also filed rectification application of Rs. 389.98 lakhs concerning the outstanding demand. The Company received orders from the Commissioner of Income Tax Appeals reducing the demand to Rs. 366.89 lakhs for the Assessment Years 2020 21 to 2024 25 except for Assessment Year 2022 23 for which the appellate order including the penalty order is still awaited. The total demand orders against assessment year 2022 23 amounts to Rs. 134 lakhs including penalties. The Company has filed appeals before the appropriate higher authorities against the demand orders received. As per Companys own assessment and based on legal advice management is confident of favorable outcome for such appeals. Pending outcome of appeal proceedings no adjustment has been made to these standalone financial results. 5. In the financial year 2025 26 the company recognised exceptional items amounting to Rs. 64.75 lakhs representing an expense towards employee benefit obligations arising from the implementation of the Code on Wages 2019. 6. The figures for the last quarter are the balancing figures between audited figures in respect of the full financial year upto March 31 2026 and the unaudited published year to date figures upto December 31 2025 being the date of the end of the third quarter of the financial year which were subjected to limited review. 7. The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 10 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	Re-measurement gains/(losses) on defined benefit plans	2.12	2.12
	Total Amount of items that will not be reclassified to profit and loss	2.12
2	Income tax relating to items that will not be reclassified to profit or loss	0.53	0.53
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
5	Total Other comprehensive income	1.59	1.59