Integrated Filing — IndAS



General information about company

Scrip Code 530759
NSE Symbol STERTOOLS
MSEI Symbol NOTLISTED
ISIN INE334A01023
Name of company STERLING TOOLS 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 27-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment FASTENERS
Start date and time of board meeting 27-10-2026   12:15:00
End date and time of board meeting 27-10-2026   12:55:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 25,035.36 46,442.49
Other income 228.75 482.05
Total income 25,264.11 46,924.54
2 Expenses
(a) Cost of materials consumed 11,178.30 20,328.74
(b) Purchases of stock-in-trade (17.77) 205.62
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (308.88) (1,413.75)
(d) Employee benefit expense 2,696.21 5,250.96
(e) Finance costs 315.20 548.13
(f) Depreciation, depletion and amortisation expense 1,021.72 2,023.61
(f) Other Expenses
1 Other Expenses 9,510.43 17,826.81
Total other expenses 9,510.43 17,826.81
Total expenses 24,395.21 44,770.12
3 Total profit before exceptional items and tax 868.90 2,154.42
4 Exceptional items 0.00 0.00
5 Total profit before tax 868.90 2,154.42
6 Tax expense
7 Current tax 430.00 1,044.42
8 Deferred tax 142.22 227.51
9 Total tax expenses 572.22 1,271.93
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 296.68 882.49
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 296.68 882.49
17 Other comprehensive income net of taxes 17.85 35.51
18 Total Comprehensive Income for the period 314.53 918.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 296.68 882.49
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 314.53 918.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 0.82 2.43
Diluted earnings (loss) per share from continuing operations 0.81 2.41
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 0.82 2.43
Diluted earnings (loss) per share from continuing and discontinued operations 0.81 2.41
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) 1. The unaudited consolidated financial results of Sterling Tools Limited (the 'Holding Company') for the quarter and six months ended 30 September 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 October 2026. The statutory auditors of the Holding Company have conducted a limited review of these unaudited consolidated 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), as specified under section 133 of the Companies Act, 2013, other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). 3. The Group is primarily in the business of manufacturing of automotive components which falls within a single business segment in terms of the Indian Accounting Standard 108, 'Operating Segments' and and accordingly there are no reportable segments. 4. Exceptional items for the quarter and six months ended 30 September 2025 and previous year ended 31 March 2026 represents enhanced compensation amounting to Rs. 949.64 lakhs (including interest of Rs.622.45 lakhs) received by holding company from Delhi Metro Rail Corporation (DMRC) against land acquired by DMRC in an earlier year. 5. The shareholders of the Holding Company in its Annual General Meeting held on 4 September 2026 had approved final dividend of Rs 2.75 per share (face value of Rs 2 per share) for the financial year 2025-26.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 34,056.65
Capital work-in-progress 978.40
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,391.08
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 717.00
Total of other non-current financial assets 717.00
Total non-current financial assets 717.00
Deferred tax assets (net) 201.45
Other non-current assets
1 Income-tax assets 51.57
2 Other non-current assets 2,195.53
Total of other non-current assets 2,247.10
Total non-current assets 39,591.68
2 Current assets
Inventories 19,917.86
Current financial asset
Current investments 2,040.48
Trade receivables, current 12,043.67
Cash and cash equivalents 733.50
Bank balance other than cash and cash equivalents 10,357.88
Loans, current 1.73
Other current financial assets
Total of other current financial assets 57.70
Total current financial assets 25,234.96
Current tax assets (net)
Other current assets
1 Other current assets 3,986.77
Total of other current assets 3,986.77
Total current assets 49,139.59
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 88,731.27
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 726.89
Other equity 51,963.09
Total equity attributable to owners of parent 52,689.98
Non controlling interest
Total equity 52,689.98
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,491.01
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 1,160.57
2 Other non-current financial liabilities 29.03
Total of other non-current financial liabilities 1,189.60
Total non-current financial liabilities 4,680.61
Provisions, non-current 1,487.31
Deferred tax liabilities (net) 1,056.57
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 515.36
Total of other non-current liabilities 515.36
Total non-current liabilities 7,739.85
Current liabilities
Current financial liabilities
Borrowings, current 15,426.11
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,791.66
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,567.19
Total Trade payable 8,358.85
Other current financial liabilities
1 Lease liabilities 260.51
2 Other current financial liabilities 2,674.79
Total of other current financial liabilities 2,935.30
Total current financial liabilities 26,720.26
Other current liabilities 679.65
1 Other current liabilities 679.65
Total of other current liabilities 679.65
Provisions, current 741.08
Current tax liabilities (Net) 160.45
Deferred government grants, Current 0.00
Total current liabilities 28,301.44
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 36,041.29
Total equity and liabilites 88,731.27
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 22.91 45.79
Total Amount of items that will not be reclassified to profit and loss 22.91 45.79
2 Income tax relating to items that will not be reclassified to profit or loss 5.22 10.43
3 Amount of items that will be reclassified to profit and loss
1 Income-tax relating to items that will be 0.16 0.15
Total Amount of items that will be reclassified to profit and loss 0.16 0.15
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 17.85 35.51



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,154.42
Adjustments for reconcile profit (loss)
Adjustments for finance costs 548.13
Adjustments for decrease (increase) in inventories (4,013.86)
Adjustments for decrease (increase) in trade receivables, current (2,097.36)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (505.99)
Adjustments for decrease (increase) in other non-current assets 309.60
Adjustments for other financial assets, non-current (63.94)
Adjustments for other financial assets, current 19.44
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 947.36
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (381.32)
Adjustments for increase (decrease) in other non-current liabilities (70.79)
Adjustments for depreciation and amortisation expense 2,023.61
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (138.49)
Adjustments for provisions, non-current 44.68
Adjustments for other financial liabilities, current 359.17
Adjustments for other financial liabilities, non-current (148.16)
Adjustments for unrealised foreign exchange losses gains 51.08
Adjustments for dividend income 0.00
Adjustments for interest income 408.43
Adjustments for share-based payments 169.31
Adjustments for fair value losses (gains) (3.86)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 31.32
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,328.50)
Net cash flows from (used in) operations (1,174.08)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 929.93
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,104.01)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 5,222.91
Proceeds from sales of investment property 34.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 178.76
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,137.87)
Net cash flows from (used in) investing activities (6,148.02)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 6,840.27
Repayments of borrowings 1,054.83
Payments of lease liabilities 221.51
Dividends paid 997.56
Interest paid 422.35
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,144.02
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,108.01)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.15
Net increase (decrease) in cash and cash equivalents (4,107.86)
Cash and cash equivalents cash flow statement at beginning of period 4,841.36
Cash and cash equivalents cash flow statement at end of period 733.50