Integrated Filing — IndAS



General information about company
Scrip Code 535602
NSE Symbol SHARDAMOTR
MSEI Symbol NOTLISTED
ISIN INE597I01028
Name of company Sharda Motor Industries 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 24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-May-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 Manufacuring and trading of auto components
Start date and time of board meeting 24-May-2025   17:05:00
End date and time of board meeting 24-May-2025   18:38:00
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 7498540000 28365709000
Other income 273860000 832809000
Total income 7772400000 29198518000
2 Expenses
(a) Cost of materials consumed 5328307000 20394743000
(b) Purchases of stock-in-trade 137430000 549609000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 120961000 18178000
(d) Employee benefit expense 385826000 1474234000
(e) Finance costs 23804000 39333000
(f) Depreciation, depletion and amortisation expense 165841000 582262000
(f) Other Expenses
1 Other Expenses 518136000 1965263000
Total other expenses 518136000 1965263000
Total expenses 6680305000 25023622000
3 Total profit before exceptional items and tax 1092095000 4174896000
4 Exceptional items 0 0
5 Total profit before tax 1092095000 4174896000
6 Tax expense
7 Current tax 244988000 1018233000
8 Deferred tax 21935000 32264000
9 Total tax expenses 266923000 1050497000
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 825172000 3124399000
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 14223000 24762000
16 Total profit (loss) for period 839395000 3149161000
17 Other comprehensive income net of taxes -1722000 -3602000
18 Total Comprehensive Income for the period 837673000 3145559000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 839418000 3149193000
Total profit or loss, attributable to non-controlling interests -23000 -32000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 837696000 3145591000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -23000 -32000
21 Details of equity share capital
Paid-up equity share capital 57408000 57408000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 10561151000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 29.24 109.71
Diluted earnings (loss) per share from continuing operations 29.24 109.71
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 29.24 109.71
Diluted earnings (loss) per share from continuing and discontinued operations 29.24 109.71
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 1952142000
Capital work-in-progress 84947000
Investment property 0
Goodwill 0
Other intangible assets 80137000
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 362388000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 54453000
Total non-current financial assets 416841000
Deferred tax assets (net) 21998000
Other non-current assets 813972000
Total non-current assets 3370037000
2 Current assets
Inventories 2072230000
Current financial asset
Current investments 7041224000
Trade receivables, current 2846587000
Cash and cash equivalents 1988669000
Bank balance other than cash and cash equivalents 25298000
Loans, current 0
Other current financial assets 101114000
Total current financial assets 12002892000
Current tax assets (net) 0
Other current assets 106863000
Total current assets 14181985000
3 Non-current assets classified as held for sale 16530000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 17568552000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 57408000
Other equity 10561151000
Total equity attributable to owners of parent 10618559000
Non controlling interest -173000
Total equity 10618386000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 492813000
Total non-current financial liabilities 492813000
Provisions, non-current 106329000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 599142000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 111965000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5314445000
Total Trade payable 5426410000
Other current financial liabilities 159218000
Total current financial liabilities 5585628000
Other current liabilities 622832000
Provisions, current 127646000
Current tax liabilities (Net) 13588000
Deferred government grants, Current 0
Total current liabilities 6349694000
3 Liabilities directly associated with assets in disposal group classified as held for sale 1330000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 6950166000
Total equity and liabilites 17568552000
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 Items that will not be classified as profit and loss -2301000 -4814000
Total Amount of items that will not be reclassified to profit and loss -2301000 -4814000
2 Income tax relating to items that will not be reclassified to profit or loss -579000 -1212000
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 0 0
5 Total Other comprehensive income -1722000 -3602000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 4174896000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 24806000
Adjustments for decrease (increase) in inventories -103115000
Adjustments for decrease (increase) in trade receivables, current -585503000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -33239000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -12864000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 506193000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -53176000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 582262000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 24428000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 2560000
Adjustments for unrealised foreign exchange losses gains -7461000
Adjustments for dividend income 0
Adjustments for interest income 226223000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -268177000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 688000
Other adjustments to reconcile profit (loss) -283076000
Other adjustments for non-cash items -21412000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -453309000
Net cash flows from (used in) operations 3721587000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1015968000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2705619000
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 351598000
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 0
Purchase of property, plant and equipment 923431000
Proceeds from sales of investment property 330366000
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 225590000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 37487000
Net cash flows from (used in) investing activities -681586000
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 2301176000
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 0
Payments of lease liabilities 0
Dividends paid 284742000
Interest paid 24806000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -13658000
Net cash flows from (used in) financing activities -2624382000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -600349000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 5403000
Net increase (decrease) in cash and cash equivalents -594946000
Cash and cash equivalents cash flow statement at beginning of period 2583615000
Cash and cash equivalents cash flow statement at end of period 1988669000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S. R. Dinodia & Co. LLP Yes 30-Sep-2025