Integrated Filing — IndAS
General information about company
| Scrip Code |
543358 |
| NSE Symbol |
SANSERA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE953O01021 |
| Name of company |
Sansera Engineering 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 |
05-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-10-2026 |
| 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 |
manufacturing of precision engineered components |
| Start date and time of board meeting |
05-11-2026 14:30:00 |
| End date and time of board meeting |
05-11-2026 17:32:00 |
| 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 |
1,09,145.30 |
2,11,271.50 |
|
Other income |
1,164.70 |
2,503.90 |
|
Total income |
1,10,310.00 |
2,13,775.40 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
48,044.70 |
91,793.20 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(6,387.50) |
(9,785.20) |
| (d) |
Employee benefit expense |
14,692.50 |
28,010.30 |
| (e) |
Finance costs |
1,463.70 |
2,660.20 |
| (f) |
Depreciation, depletion and amortisation expense
|
6,018.50 |
12,212.60 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
31,672.50 |
60,519.20 |
|
Total other expenses |
31,672.50 |
60,519.20 |
|
Total expenses |
95,504.40 |
1,85,410.30 |
| 3 |
Total profit before exceptional items and tax |
14,805.60 |
28,365.10 |
| 4 |
Exceptional items |
0.00 |
(1,693.30) |
| 5 |
Total profit before tax |
14,805.60 |
26,671.80 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,081.20 |
6,568.00 |
| 8 |
Deferred tax |
(313.20) |
304.10 |
| 9 |
Total tax expenses |
3,768.00 |
6,872.10 |
| 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 |
11,037.60 |
19,799.70 |
| 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 |
(172.90) |
(198.80) |
| 16 |
Total profit (loss) for period |
10,864.70 |
19,600.90 |
| 17 |
Other comprehensive income net of taxes |
113.00 |
395.50 |
| 18 |
Total Comprehensive Income for the period |
10,977.70 |
19,996.40 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
10,801.60 |
19,458.10 |
|
Total profit or loss, attributable to non-controlling interests |
63.10 |
142.80 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
107.20 |
389.70 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
5.80 |
5.80 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,248.40 |
1,248.40 |
|
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 |
17.31 |
31.2 |
|
Diluted earnings (loss) per share from continuing operations |
17.24 |
31.07 |
| 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 |
17.31 |
31.2 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
17.24 |
31.07 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
2,21,947.20 |
|
Capital work-in-progress |
27,657.60 |
|
Investment property |
0.00 |
|
Goodwill |
3,893.00 |
|
Other intangible assets |
526.20 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
8,459.30 |
|
Non-current financial assets |
|
|
Non-current investments |
3,122.50 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
62.60 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
3,713.90 |
| 2 |
Right-of-use assets |
16,875.70 |
|
Total of other non-current financial assets |
20,589.60 |
|
Total non-current financial assets |
23,774.70 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
10,871.10 |
|
Total of other non-current assets |
10,871.10 |
|
Total non-current assets |
2,97,129.10 |
| 2 |
Current assets |
|
|
Inventories |
89,744.80 |
|
Current financial asset |
|
|
Current investments |
2,171.10 |
|
Trade receivables, current |
64,951.60 |
|
Cash and cash equivalents |
10,365.00 |
|
Bank balance other than cash and cash equivalents |
27,151.70 |
|
Loans, current |
402.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
546.60 |
|
Total current financial assets |
1,05,588.00 |
|
Current tax assets (net) |
830.60 |
|
Other current assets |
|
| 1 |
Other current assets |
13,164.70 |
| 2 |
Current Assets classified as held for sale |
294.90 |
|
Total of other current assets |
13,459.60 |
|
Total current assets |
2,09,623.00 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
5,06,752.10 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,248.40 |
|
Other equity |
3,25,876.80 |
|
Total equity attributable to owners of parent |
3,27,125.20 |
|
Non controlling interest |
2,165.10 |
|
Total equity |
3,29,290.30 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
7,330.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
13,903.60 |
|
Total of other non-current financial liabilities |
13,903.60 |
|
Total non-current financial liabilities |
21,233.60 |
|
Provisions, non-current |
82.30 |
|
Deferred tax liabilities (net) |
9,821.50 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
4,226.30 |
|
Total of other non-current liabilities |
4,226.30 |
|
Total non-current liabilities |
35,363.70 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
56,302.20 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
10,844.50 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
61,634.70 |
|
Total Trade payable |
72,479.20 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
1,749.50 |
| 2 |
Others financial liabilities |
7,225.70 |
|
Total of other current financial liabilities |
8,975.20 |
|
Total current financial liabilities |
1,37,756.60 |
|
Other current liabilities |
3,245.80 |
| 1 |
Other current liabilities |
3,245.80 |
|
Total of other current liabilities |
3,245.80 |
|
Provisions, current |
787.50 |
|
Current tax liabilities (Net) |
308.20 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,42,098.10 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
1,77,461.80 |
|
Total equity and liabilites |
5,06,752.10 |
|
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 |
Re-measurement of the net defined benefit liability |
188.70 |
685.00 |
| 2 |
Share of Other Comprehensive Income/(Loss) of an associate/joint venture |
0.00 |
0.20 |
|
Total Amount of items that will not be reclassified to profit and loss |
188.70 |
685.20 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
48.20 |
173.40 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
(36.30) |
(316.90) |
| 2 |
Effective portion of cash flow hedge |
(0.40) |
161.50 |
|
Total Amount of items that will be reclassified to profit and loss |
(36.70) |
(155.40) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(9.20) |
(39.10) |
| 5 |
Total Other comprehensive income |
113.00 |
395.50 |
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 |
26,671.80 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,660.20 |
|
Adjustments for decrease (increase) in inventories |
(22,623.80) |
|
Adjustments for decrease (increase) in trade receivables, current |
(3,443.80) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(3,808.70) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
18,180.10 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(535.70) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
12,212.60 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(1,414.70) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
1,177.20 |
|
Adjustments for dividend income |
0.20 |
|
Adjustments for interest income |
(995.50) |
|
Adjustments for share-based payments |
248.70 |
|
Adjustments for fair value losses (gains) |
(56.60) |
|
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 |
102.80 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
198.80 |
|
Total adjustments for reconcile
profit (loss) |
3,892.40 |
|
Net cash flows from (used in)
operations |
30,564.20 |
|
Dividends received |
0.00 |
|
Interest paid |
197.30 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
(5,801.50) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
36,168.40 |
|
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 |
(3,001.20) |
|
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 |
432.10 |
|
Purchase of property, plant and equipment |
(35,506.20) |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
(179.60) |
|
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 |
25.90 |
|
Purchase of other long-term assets |
2,930.50 |
|
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 |
197.30 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
1,935.20 |
|
Net cash flows from (used in)
investing activities |
37,987.80 |
|
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 |
714.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
25,433.10 |
|
Repayments of borrowings |
(7,549.70) |
|
Payments of lease liabilities |
(1,193.00) |
|
Dividends paid |
(0.20) |
|
Interest paid |
(2,208.40) |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
37,098.40 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
1,11,254.60 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(391.80) |
|
Net increase (decrease) in cash
and cash equivalents |
1,10,862.80 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
10,366.50 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,21,229.30 |