INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SELLOWRAP
MSEI Symbol NOTLISTED
ISIN INE0IJF01013
Name of Company SELLOWRAP INDUSTRIES LIMITED
Type of company SME
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 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment MANUFACTURING OF AUTOMOTIVE COMPONENTS
Start date and time of board meeting 10-08-2026   14:00:00
End date and time of board meeting 10-08-2026   17:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification


Financial Results — Other than Bank

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 5,986.22 5,986.22
Other income 37.95 37.95
Total Income 6,024.17 6,024.17
2 Expenses
(a) Cost of materials consumed 3,772.94 3,772.94
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (46.83) (46.83)
(d) Employee benefit expense 533.11 533.11
(e) Finance costs 88.27 88.27
(f) Depreciation and amortisation expense 107.15 107.15
(g) Other Expenses
1 MANUFACTURING EXPENSES 795.28 795.28
2 OFFICE AND ADMINISTRATIVE EXPENSES 397.18 397.18
3 SELLING AND DISTRIBUTION EXPENSES 155.34 155.34
4 CSR EXPENSES 5.02 5.02
Total other expenses 1,352.82 1,352.82
Total expenses 5,807.46 5,807.46
3 Profit before exceptional and extraordinary items and tax 216.71 216.71
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 216.71 216.71
6 Extraordinary items 0.00 0.00
7 Profit before tax 216.71 216.71
8 Tax Expense
Current tax 57.00 57.00
Deferred tax (43.67) (43.67)
Total tax expenses 13.33 13.33
9 Net Profit Loss for the period from continuing operations 203.38 203.38
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 203.38 203.38
14 Share of profit (loss) of associates 15.29 15.29
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 218.67 218.67
17 Details of equity share capital
Paid-up equity share capital 1,374.42 1,374.42
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.59 1.59
Diluted earnings (loss) per share from continuing and discontinued operations 1.59 1.59
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes to Statement of Unaudited Consolidated Financial Results for the quarter ended June 30, 2026: 1. The above unaudited Consolidated financial results have been prepared in accordance with the Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. 2. The above unaudited Consolidated financial results were reviewed by the Audit Committee and approved and taken on record by the Board of Directors at their respective meetings held on August 10th, 2026.The limited review, as required under Regulation 33 of the Securities and Exchange Board of lndia (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors for the quarter ended 30th June,2026 and they have expressed an unmodified opinion on the aforesaid results. 3. During the quarter under review, with effect from April 1, 2026, the Company has changed the method of depreciation for its Property, Plant and Equipment from the Written Down Value (WDV) method to the Straight-Line Method (SLM). The change is considered as a change in accounting estimate and has been applied prospectively. The Company considers SLM more appropriate as it better reflects the usage and expected benefits of the assets and is more consistent with the depreciation methods generally followed in the industry. The change has resulted in a decrease in depreciation expense of Rs.115.19 lakhs and a corresponding increase in profit before tax for the quarter ended June 30, 2026. 4. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to December 31, 2025, which were subjected to limited review by the Statutory Auditors. 5. The consolidated unaudited financial results include the Company's share of profit/(loss) of the Associate Company, based on the unaudited financial information provided by the management of the Associate Company. 6. The financial information of the Gurgaon Branch has been reviewed by other independent auditors. 7. The figures for the corresponding previous periods have been regrouped/rearranged/reclassified, wherever necessary, to conform to the current period's classification. 8. Based on the guiding principles given in Accounting Standard (AS) 17 on “Segment Reporting”, the Company operates in one reportable business segment. The operations of the Company are primarily conducted within India and accordingly there is no separate geographical segment.


Remarks

20 Debt equity ratio Notes to Statement of Unaudited Standalone Financial Results for the quarter Ended June 30, 2026: 1. The above unaudited standalone financial results have been prepared in accordance with the Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. 2. The above unaudited standalone financial results were reviewed by the Audit Committee and approved and taken on record by the Board of Directors at their respective meetings held on August 10th, 2026.The limited review, as required under Regulation 33 of the Securities and Exchange Board of lndia (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors for the quarter ended 30th June,2026 and they have expressed an unmodified opinion on the aforesaid results. 3. During the quarter under review, with effect from April 1, 2026, the Company has changed the method of depreciation for its Property, Plant and Equipment from the Written Down Value (WDV) method to the Straight- Line Method (SLM). The change is considered as a change in accounting estimate and has been applied prospectively. The Company considers SLM more appropriate as it better reflects the usage and expected benefits of the assets and is more consistent with the depreciation methods generally followed in the industry. The change has resulted in a decrease in depreciation expense of Rs.115.19 lakhs and a corresponding increase in profit before tax for the quarter ended June 30, 2026. 4. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to December 31, 2025, which were subjected to limited review by the Statutory Auditors. 5. The standalone unaudited financial results include the financial information of the Gurgaon Branch, which has been reviewed by other independent auditors. 6. The figures for the corresponding previous periods have been regrouped/rearranged/reclassified, wherever necessary, to conform to the current period's classification. 7. Based on the guiding principles given in Accounting Standard (AS) 17 on “Segment Reporting”, the Company operates in one reportable business segment. The operations of the Company are primarily conducted within India and accordingly there is no separate geographical segment.
21 Debt service coverage ratio
22 Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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