Integrated Filing — IndAS



General information about company

Scrip Code 535602
NSE Symbol SHARDAMOTR
MSEI Symbol NOTLISTED
ISIN INE597I01028
Name of company Sharda Motor Industries 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 03-08-2026
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 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 & trading of auto component parts
Start date and time of board meeting 10-08-2026   17:05:00
End date and time of board meeting 10-08-2026   18:15:00
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 1,01,106.68 1,01,106.68
Other income 2,705.74 2,705.74
Total income 1,03,812.42 1,03,812.42
2 Expenses
(a) Cost of materials consumed 78,916.69 78,916.69
(b) Purchases of stock-in-trade 1,709.65 1,709.65
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 86.09 86.09
(d) Employee benefit expense 4,223.71 4,223.71
(e) Finance costs 123.44 123.44
(f) Depreciation, depletion and amortisation expense 1,481.77 1,481.77
(f) Other Expenses
1 Other Expenses 5,845.85 5,845.85
Total other expenses 5,845.85 5,845.85
Total expenses 92,387.20 92,387.20
3 Total profit before exceptional items and tax 11,425.22 11,425.22
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,425.22 11,425.22
6 Tax expense
7 Current tax 2,812.98 2,812.98
8 Deferred tax 34.47 34.47
9 Total tax expenses 2,847.45 2,847.45
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 8,577.77 8,577.77
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 75.03 75.03
16 Total profit (loss) for period 8,652.80 8,652.80
17 Other comprehensive income net of taxes (21.31) (21.31)
18 Total Comprehensive Income for the period 8,631.49 8,631.49
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,652.97 8,652.97
Total profit or loss, attributable to non-controlling interests (0.17) (0.17)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 8,631.66 8,631.66
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.17) (0.17)
21 Details of equity share capital
Paid-up equity share capital 1,148.16 1,148.16
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 15.07 15.07
Diluted earnings (loss) per share from continuing operations 15.07 15.07
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 15.07 15.07
Diluted earnings (loss) per share from continuing and discontinued operations 15.07 15.07
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: 1. These standalone financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (“Ind AS”), prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in compliance with the regulation 33 of the SEBI (listing obligations and Disclosure requirements) regulations 2015. 2. The above standalone financial results have been reviewed and recommended by the Audit Committee and further considered & approved by the Board of Directors at their meeting held on August 10, 2026. The statutory auditors of the company have expressed an unmodified review opinion on these standalone financial results. 3. The figures for the three months ended March 31, 2026 as reported in these standalone financial results are the balancing figures between audited figures in respect of the full previous year and the published year to date figures up to the third quarter of the previous financial year. 4. In line with the provision of Ind AS 108 - Operating Segments and on the basis of review of operations being done by the management of the company, the operations of the company fall under manufacturing & trading of auto component parts, which is considered to be the only reportable segment by the management. 5. Exceptional items for the quarter and year ended March 31, 2026 represents as under: Particulars Quarter ended March 31, 2026 Year ended March 31, 2026 Profit on sale of PPE classified as held for sale - 2,240.92 Provision for employee Benefit - Past Service cost 20.43 (425.70) Total 20.43 1,815.22 6 The standalone financial results of the company are also available on the company's website (www.shardamotor.com) and on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com).



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 Items that will not be reclassified to profit or loss (28.48) (28.48)
Total Amount of items that will not be reclassified to profit and loss (28.48)
2 Income tax relating to items that will not be reclassified to profit or loss (7.17) (7.17)
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 (21.31) (21.31)