Integrated Filing — IndAS

General information about company
Scrip Code	544066
NSE Symbol	SUNCLAY
MSEI Symbol	NOTLISTED
ISIN	INE0Q3R01026
Name of company	Sundaram Clayton 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-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	Unaudited
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 Components
Start date and time of board meeting	06-May-2025   12:00:00
End date and time of board meeting	06-May-2025   12:45:00
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	Unaudited	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	5869200000	22593000000
	Other income	127500000	239300000
	Total income	5996700000	22832300000
2	Expenses
(a)	Cost of materials consumed	2841500000	11592800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	339100000	236200000
(d)	Employee benefit expense	1009300000	3906700000
(e)	Finance costs	239300000	1036400000
(f)	Depreciation, depletion and amortisation expense	492000000	1731100000
(f)	Other Expenses
1	Other Expenses	1365700000	5910900000
	Total other expenses	1365700000	5910900000
	Total expenses	6286900000	24414100000
3	Total profit before exceptional items and tax	-290200000	-1581800000
4	Exceptional items	2079900000	1966900000
5	Total profit before tax	1789700000	385100000
6	Tax expense
7	Current tax	382000000	544600000
8	Deferred tax	-27200000	-49400000
9	Total tax expenses	354800000	495200000
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	1434900000	-110100000
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	600000	3600000
16	Total profit (loss) for period	1435500000	-106500000
17	Other comprehensive income net of taxes	-21400000	90200000
18	Total Comprehensive Income for the period	1414100000	-16300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1435500000	-106500000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-21400000	90200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	110200000	110200000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		9600300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	68.03	-5.05
	Diluted earnings (loss) per share from continuing operations	68.03	-5.05
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	68.03	-5.05
	Diluted earnings (loss) per share from continuing and discontinued operations	68.03	-5.05
24	Debt equity ratio	0.0151	0.0151
25	Debt service coverage ratio	0.014	0.0014
26	Interest service coverage ratio	0.0178	0.0109
27	Disclosure of notes on financial results		Refer notes to Financial results filed in pdf format with stock exchanges.

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	21528500000
	Capital work-in-progress	480000000
	Investment property	0
	Goodwill	0
	Other intangible assets	7800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	12100000
	Non-current financial assets
	Non-current investments	250100000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	101800000
	Total non-current financial assets	351900000
	Deferred tax assets (net)
	Other non-current assets	244900000
	Total non-current assets	22625200000
2	Current assets
	Inventories	3730000000
	Current financial asset
	Current investments	0
	Trade receivables, current	3017600000
	Cash and cash equivalents	265800000
	Bank balance other than cash and cash equivalents	61000000
	Loans, current	0
	Other current financial assets	425800000
	Total current financial assets	3770200000
	Current tax assets (net)	0
	Other current assets	866100000
	Total current assets	8366300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	30991500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	110200000
	Other equity	9600300000
	Total equity attributable to owners of parent	9710500000
	Non controlling interest	0
	Total equity	9710500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9520700000
	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	29200000
	Total non-current financial liabilities	9549900000
	Provisions, non-current	236000000
	Deferred tax liabilities (net)	106600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	47700000
	Total non-current liabilities	9940200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5368200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	445500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3149200000
	Total Trade payable	3594700000
	Other current financial liabilities	610900000
	Total current financial liabilities	9573800000
	Other current liabilities	1175100000
	Provisions, current	578500000
	Current tax liabilities (Net)	13400000
	Deferred government grants, Current	0
	Total current liabilities	11340800000
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	21281000000
	Total equity and liabilites	30991500000
	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		Unaudited	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	Unaudited	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	Amount of items that will not be reclassified to profit and loss	-1400000	-53200000
	Total Amount of items that will not be reclassified to profit and loss	-1400000	-53200000
2	Income tax relating to items that will not be reclassified to profit or loss	-400000	-13400000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	-20400000	130000000
	Total Amount of items that will be reclassified to profit and loss	-20400000	130000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-21400000	90200000

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			Unaudited
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			385100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1036400000
	Adjustments for decrease (increase) in inventories			-23300000
	Adjustments for decrease (increase) in trade receivables, current			-108200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-189900000
	Adjustments for decrease (increase) in other non-current assets			275600000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-419900000
	Adjustments for other bank balances			43200000
	Adjustments for increase (decrease) in trade payables, current			-849400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			786500000
	Adjustments for increase (decrease) in other non-current liabilities			-60700000
	Adjustments for depreciation and amortisation expense			1731100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			20400000
	Adjustments for provisions, current			118000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			94000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			19400000
	Adjustments for dividend income			0
	Adjustments for interest income			19900000
	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			-2382300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			71000000
	Net cash flows from (used in) operations			456100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			553100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-97000000
	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			3600000
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			2698100000
	Purchase of property, plant and equipment			5794500000
	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			0
	Interest received			19900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3072900000
	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			3829900000
	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			1966000000
	Repayments of borrowings			1250800000
	Payments of lease liabilities			44200000
	Dividends paid			156200000
	Interest paid			1053200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3291500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			121600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			121600000
	Cash and cash equivalents cash flow statement at beginning of period			144200000
	Cash and cash equivalents cash flow statement at end of period			265800000