SSWL2023-10-012023-12-31 SSWL2023-10-012023-12-31 SSWL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member SSWL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member SSWL2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 513262 SSWL NOTLISTED Steel Strips Wheels Limited Equity 2023-04-01 2024-03-31 2024-01-17 2024-01-10 INR Lakhs Third quarter 11:00:00 12:10:00 2024-01-17 2024-01-17 Not applicable Single segment AUTOMOTIVE WHEEL RIMS 2023-10-01 2023-12-31 Unaudited Standalone 11103029000.00 16858000.00 11119887000.00 7414828000.00 0.00 -254866000.00 898991000.00 250799000.00 225036000.00 1877194000.00 10411982000.00 707905000.00 0.00 707905000.00 56380000.00 56175000.00 112555000.00 0.00 595350000.00 0.00 0.00 0.00 0.00 595350000.00 -13751000.00 581599000.00 0.00 0.00 156929000.00 1 3.80 3.80 0.00 0.00 3.80 3.80 1.The above financial results have been reviewed by Audit Committee and approved by the Board of Directors of the Company in their meeting held on 17th January 2024. The statutory auditors have carried out Limited review of the accounts for the quarter ended and Nine Months ended 31st December 2023. 2.The Chief Operating Decision Maker CODM reviews the operation of the company as a whole, hence there are no reportable segments as per Ind AS 108 Operating Segments . 3.These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015, Companies (Indian Accounting Standards) amendment rules 2016 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI circular dated July 05, 2016 and other accounting principles generally accepted in India. 4.The Hon'ble National Company Law Tribunal, Ahmedabad (“NCLT ) approved the resolution plan ( Approved Resolution Plan ) for the acquisition of AMW Autocomponent Limited (“AACL ) submitted by Steel Strips Wheels Limited ( SSWL or Resolution Applicant ), under Corporate Insolvency Resolution Process of the Insolvency and Bankruptcy Code 2016 on 12th Oct 2023.Pursuant to the approval of Resolution plan , the company has paid the amount of Rs.138.15 crores on 9th Jan 2024. There is no impact of the above order in the financials of the quarter and Nine months ended 31st December 2023. 5.As per the provisions of the Income Tax Act,1961, the company has opted to move to new tax regime and to compute the tax under section 115BAA. Accordingly, the effective tax rate for nine months ended 31st December 2023 comes to 27.77% 6.The figures for the corresponding previous periods have been restated/ regrouped, wherever necessary, to make them comparable. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 32884230000.00 88596000.00 32972826000.00 21780000000.00 0.00 -399336000.00 2677280000.00 746657000.00 674198000.00 5285136000.00 30763935000.00 2208891000.00 0.00 2208891000.00 580273000.00 33121000.00 613394000.00 0.00 1595497000.00 0.00 0.00 0.00 0.00 1595497000.00 -8688000.00 1586809000.00 0.00 0.00 156929000.00 1 10.19 10.19 0.00 0.00 10.19 10.19 Other Expenses 1877194000.00 Other Expenses 5285136000.00 -19398000.00 -11610000.00 -5647000.00 -2922000.00 0.00 0.00