Integrated Filing — IndAS

General information about company
Scrip Code	543214
NSE Symbol	NDRAUTO
MSEI Symbol	NOTLISTED
ISIN	INE07OG01012
Name of company	NDR Auto Components 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-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	Manufacture of Seat structure and seat covers
Start date and time of board meeting	09-May-2025   11:15:00
End date and time of board meeting	09-May-2025   13:15:00
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	1920426000	7127791000
	Other income	11843000	43217000
	Total income	1932269000	7171008000
2	Expenses
(a)	Cost of materials consumed	1447282000	5442197000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3728000	-15824000
(d)	Employee benefit expense	64258000	216119000
(e)	Finance costs	8024000	32347000
(f)	Depreciation, depletion and amortisation expense	42017000	161157000
(f)	Other Expenses
1	Power & Fuel	10932000	46855000
2	Maintenance of Building & Machinery	11772000	45516000
3	Consumption of Stores	8763000	33752000
4	Insurance	620000	2388000
5	Freight Outward	13019000	40314000
6	Factory Expense	129811000	459026000
7	Legal & Professional Expense	7805000	27445000
8	Rent, Rates & Taxes	2396000	4962000
9	Miscellaneous & Other Expenses	20784000	91803000
	Total other expenses	205902000	752061000
	Total expenses	1763755000	6588057000
3	Total profit before exceptional items and tax	168514000	582951000
4	Exceptional items	0	0
5	Total profit before tax	168514000	582951000
6	Tax expense
7	Current tax	39241000	146932000
8	Deferred tax	414000	-419000
9	Total tax expenses	39655000	146513000
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	128859000	436438000
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	35069000	96141000
16	Total profit (loss) for period	163928000	532579000
17	Other comprehensive income net of taxes	547000	-323000
18	Total Comprehensive Income for the period	164475000	532256000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	237854000	237854000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.89	22.39
	Diluted earnings (loss) per share from continuing operations	6.89	22.39
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	6.89	22.39
	Diluted earnings (loss) per share from continuing and discontinued operations	6.89	22.39
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		In cash flow statement due to validation error we have clubbed the following heads n nAdjustment for unrealised foreign exchange losses gains 1.11 nAdjustment for dividend income 0.95 n n n1. The above consolidated financial results of NDR Auto Components Limited the Company have been prepared in accordance with Indian Accounting Standards IND AS as prescribed under section 133 of the Companies Act 2013 read with the relevant rules and amendments thereto and the other accounting principles generally accepted in India. n2. The Sales Purchase have been recognised based on contract price with the customers vendors which are subject to escalations and de escalations basis annual price revision. The Company estimated such escalations and de escalations on best estimate basis and these will be formalised by year end. n3. In line with the provisions of IND AS 108 Operating Segment the Company is engaged in the business of manufacturing of different seating systems and components for automobiles including two wheeler which constitute single reporting business segment and the company operates only in one geographical segment India. Accordingly there are no separate reportable segments. n4. Pursuant to approval given by the Shareholders through postal ballot notice dated 8th August 2024 results of which were declared on 13th September 2024 date of approval of shareholders was 12th Sept 2024 ie last date of evoting, the company have issued 1,18,92,652 fully paid up bonus equity share of Rs 10 each in the ratio of 1(one) equity share of Rs 10 for every 1 (One) existing equity shares of Rs 10 each. Consequent to the allotment of shares dated 27th September 2024 the issued subscribed and paid up capital of the Company has increased to a sum of Rs. 2378.53 lakhs by capitalising a sum of Rs. 1189.27 lakhs from free reserves. Accordingly the earning per share has been adjusted for previous periods year and presented in accordance with IND AS33 Earning Per Share. nFurther pursuant to approval given by the Shareholders through postal ballot notice dated 8th August 2024 results of which were declared on 13th September 2024 date of approval of shareholders was 12th Sept 2024 ie last date of evoting the authorised share capital of the company has increase from Rs 2400 Lakhs to Rs. 3000 Lakhs. n5. During the financial year 202324 the Income Tax Department (the department) conducted a search under section 132 of the Income Tax Act 1961 at certain premises of the Company including manufacturing locations and residence of few of its employees key managerial personnel. nSubsequently the Company received notices from the Department requesting details of specific transactions and documents from prior years. In response the Company submitted the required information pursuant to which the Company has received demand orders amounting to Rs. 502.20 Lakhs excluding penalties for the Assessment Years from 202021 to 202425 along with a penalty demand order of Rs. 94.68 lakhs for the Assessment Year 202223. For assessment years other than 202223 the amount of penalty and further interest is not ascertainable at this stage. nThe Company has filed appeals against the demand orders received from the department with the Commissioner of Income Tax Appeals for the AY 202122 to 2022425 and will file the rectification request for AY 202021. As per Companys own assessment and also based on legal opinion management is confident of favourable outcome for such appeals. Pending outcome of appeal proceedings no adjustment has been made to these financial statements and the said demand amount has been disclosed as contingent liability in notes to the financial statement. n6. Subject to the approval of the shareholders in the ensuing Annual General Meeting of the company, the Board of Directors has recommended the final dividend of 27.50 % i.e. Rs. 2.75 per share of the face value of Rs. 10 each aggregating to Rs. 654.10 lakhs. n7. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 9th May, 2025. The above financial results for the quarter and year ended March 31, 2025 have been audited by the statutory auditor of the Company in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India and they have issued an unmodified report on the aforesaid results. n8. The Consolidated financial results include the results of the company, 1 associate company and 2 joint venture companies. n

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	1241336000
	Capital work-in-progress	277031000
	Investment property	0
	Goodwill	0
	Other intangible assets	288522000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	634676000
	Trade receivables, non-current	0
	Loans, non-current	100000000
	Other non-current financial assets	23040000
	Total non-current financial assets	757716000
	Deferred tax assets (net)	4216000
	Other non-current assets	155726000
	Total non-current assets	2724547000
2	Current assets
	Inventories	442784000
	Current financial asset
	Current investments	0
	Trade receivables, current	934814000
	Cash and cash equivalents	508006000
	Bank balance other than cash and cash equivalents	120672000
	Loans, current	70000000
	Other current financial assets	2480000
	Total current financial assets	1635972000
	Current tax assets (net)	0
	Other current assets	55441000
	Total current assets	2134197000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4858744000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	237853000
	Other equity	2785245000
	Total equity attributable to owners of parent	3023098000
	Non controlling interest
	Total equity	3023098000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	286361000
	Total non-current financial liabilities	286361000
	Provisions, non-current	15620000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	301981000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	82488000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1228337000
	Total Trade payable	1310825000
	Other current financial liabilities	73482000
	Total current financial liabilities	1384307000
	Other current liabilities	142290000
	Provisions, current	4374000
	Current tax liabilities (Net)	2694000
	Deferred government grants, Current
	Total current liabilities	1533665000
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	1835646000
	Total equity and liabilites	4858744000
	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 plans	102000	-577000
2	Re Measurement Gains Losses on share of other comprehensive income of associate and joint ventures	471000	109000
	Total Amount of items that will not be reclassified to profit and loss	573000	-468000
2	Income tax relating to items that will not be reclassified to profit or loss	26000	-145000
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
5	Total Other comprehensive income	547000	-323000

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			582951000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			32347000
	Adjustments for decrease (increase) in inventories			-145445000
	Adjustments for decrease (increase) in trade receivables, current			-63655000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			48007000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-5058000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			297196000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			120026000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			161157000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			8857000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-8362000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			16000
	Adjustments for dividend income			0
	Adjustments for interest income			25978000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3266000
	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)			-6026000
	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)			409816000
	Net cash flows from (used in) operations			992767000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			154534000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			838233000
	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			171688000
	Other cash payments to acquire equity or debt instruments of other entities			156942000
	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			3761000
	Purchase of property, plant and equipment			479870000
	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			854877000
	Purchase of other long-term assets			858340000
	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			14495000
	Interest received			25409000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-424922000
	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			0
	Repayments of borrowings			17001000
	Payments of lease liabilities			30593000
	Dividends paid			44150000
	Interest paid			30968000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1488000
	Net cash flows from (used in) financing activities			-124200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			289111000
	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			289111000
	Cash and cash equivalents cash flow statement at beginning of period			218895000
	Cash and cash equivalents cash flow statement at end of period			508006000