Integrated Filing — IndAS

General information about company
Scrip Code	500403
NSE Symbol	SUNDRMFAST
MSEI Symbol	NOTLISTED
ISIN	INE387A01021
Name of company	Sundram Fasteners Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Automotive component
Start date and time of board meeting	30-Apr-2025   17:00:00
End date and time of board meeting	30-Apr-2025   18:20:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	15305900000	59554200000
	Other income	71900000	283200000
	Total income	15377800000	59837400000
2	Expenses
(a)	Cost of materials consumed	6294300000	24650500000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-207600000	-1115100000
(d)	Employee benefit expense	1421000000	5661200000
(e)	Finance costs	95300000	335500000
(f)	Depreciation, depletion and amortisation expense	581200000	2239100000
(f)	Other Expenses
1	Other expenses	5551100000	20916200000
	Total other expenses	5551100000	20916200000
	Total expenses	13735300000	52687400000
3	Total profit before exceptional items and tax	1642500000	7150000000
4	Exceptional items	0	0
5	Total profit before tax	1642500000	7150000000
6	Tax expense
7	Current tax	317300000	1617800000
8	Deferred tax	80300000	114700000
9	Total tax expenses	397600000	1732500000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1244900000	5417500000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1244900000	5417500000
17	Other comprehensive income net of taxes	-151000000	12500000
18	Total Comprehensive Income for the period	1093900000	5430000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1244300000	5391000000
	Total profit or loss, attributable to non-controlling interests	600000	600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1092200000	5402400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1700000	27600000
21	Details of equity share capital
	Paid-up equity share capital	210100000	210100000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		37893000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.92	25.66
	Diluted earnings (loss) per share from continuing operations	5.92	25.66
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	5.92	25.66
	Diluted earnings (loss) per share from continuing and discontinued operations	5.92	25.66
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		3TheaboveconsolidatedfinancialresultswerereviewedandrecommendedbytheAuditCommitteeandthereafterapprovedbytheBoardofDirectorsintheirrespectivemeetingsheldonApril302025TheStatutoryAuditorshavecarriedoutanauditfortheyearendedMarch312025andhaveissuedanunmodifiedopinionthereon4ThefiguresforthequartersendedMarch312025andMarch312024arebalancingfiguresbetweenauditedfiguresinrespectofthefullfinancialyearandthepublishedunauditedyeartodatefiguresuptototheendofthethirdquarterofthefinancialyearsendedMarch312025andMarch312024respectivelywhichweresubjectedtolimitedreview5TheconsolidatedfinancialresultsoftheGrouphavebeenpreparedinaccordancewithIndianAccountingStandardsIndASasprescribedunderSection133oftheCompaniesAct2013readwithrelevantrulesthereunderandintermsofRegulation33oftheSEBIListingObligationsandDisclosureRequirementsRegulation20156TheconsolidatedfinancialresultsincludethefinancialresultsofSundramFastenersLimitedparentcompanyandthefinancialresultsofitssubsidiariesandstepdownsubsidiariesTVSUpasanaLimitedTVSNextLimitedTVSNextIncUSASundramFastenersInvestmentsLimitedSundramNonConventionalEnergySystemsLimitedSundramInternationalLimitedUKCramlingtonPrecisionForgeLimitedUKSundramFastenersZhejiangLimitedRepublicofChinaandSundramInternationalIncUSAtogethercalledastheGroup7TheGroupisengagedprimarilyinmanufactureandsaleofboltsandnutswaterandoilpumpssinteredproductscoldextrudedcomponentshotandwarmforgedpartsradiatorcapsandotherpartswhichlargelyhaveapplicationsinautomobileindustryandthustheGrouphasonlyonereportablesegment8TheBoardatitsmeetingheldtodaydeclaredasecondinterimdividendofrupeesfourandpaisetwentypersharefourhundredandtwentypercentforthefinancialyear202425andthesamewillbepaidtothemembersandbeneficialownerswhosenameappearintheregisterofmembersandregisterofbeneficialownersmaintainedbytheDepositoriesasontherecorddateMay072025

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	21462400000
	Capital work-in-progress	1948600000
	Investment property	57100000
	Goodwill	33400000
	Other intangible assets	981400000
	Intangible assets under development	6700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1140500000
	Trade receivables, non-current	0
	Loans, non-current	10600000
	Other non-current financial assets	403600000
	Total non-current financial assets	1554700000
	Deferred tax assets (net)	12200000
	Other non-current assets	1653000000
	Total non-current assets	27709500000
2	Current assets
	Inventories	10701900000
	Current financial asset
	Current investments	62000000
	Trade receivables, current	14559600000
	Cash and cash equivalents	367400000
	Bank balance other than cash and cash equivalents	119900000
	Loans, current	5800000
	Other current financial assets	600900000
	Total current financial assets	15715600000
	Current tax assets (net)	83200000
	Other current assets	1067400000
	Total current assets	27568100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	55277600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	210100000
	Other equity	37893000000
	Total equity attributable to owners of parent	38103100000
	Non controlling interest	222100000
	Total equity	38325200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	791000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	237400000
	Total non-current financial liabilities	1028400000
	Provisions, non-current	114900000
	Deferred tax liabilities (net)	1523100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	53400000
	Total non-current liabilities	2719800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7170200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	700100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4359100000
	Total Trade payable	5059200000
	Other current financial liabilities	1100700000
	Total current financial liabilities	13330100000
	Other current liabilities	417600000
	Provisions, current	280800000
	Current tax liabilities (Net)	204100000
	Deferred government grants, Current	0
	Total current liabilities	14232600000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	16952400000
	Total equity and liabilites	55277600000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 gains / (losses) on defined benefit liability	4100000	-15900000
2	Fair value (losses) / gains on equity instruments	-137100000	-57600000
	Total Amount of items that will not be reclassified to profit and loss	-133000000	-73500000
2	Income tax relating to items that will not be reclassified to profit or loss	-24100000	-77300000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-42100000	8700000
	Total Amount of items that will be reclassified to profit and loss	-42100000	8700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-151000000	12500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			7150000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-1186100000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-127500000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2060200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			71800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2239100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			49300000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			300000
	Adjustments for other financial liabilities, non-current			-330000000
	Adjustments for unrealised foreign exchange losses gains			-2500000
	Adjustments for dividend income			10600000
	Adjustments for interest income			56700000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			10100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1403000000
	Net cash flows from (used in) operations			5747000000
	Dividends received			0
	Interest paid			-335500000
	Interest received			0
	Income taxes paid (refund)			1849800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4232700000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			19000000
	Purchase of property, plant and equipment			3957200000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			10600000
	Interest received			69800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			46600000
	Net cash flows from (used in) investing activities	-3811200000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			15462700000
	Repayments of borrowings			13828100000
	Payments of lease liabilities			49900000
	Dividends paid			1518100000
	Interest paid			342100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-275500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			146000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-3700000
	Net increase (decrease) in cash and cash equivalents			142300000
	Cash and cash equivalents cash flow statement at beginning of period			225100000
	Cash and cash equivalents cash flow statement at end of period			367400000