SUNCLAY2023-10-012023-12-31 SUNCLAY2023-10-012023-12-31 SUNCLAY2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member SUNCLAY2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member SUNCLAY2023-12-31 SUNCLAY2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SUNCLAY2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SUNCLAY2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SUNCLAY2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544066 SUNCLAY NOTLISTED Sundaram Clayton Limited Equity 2023-04-01 2024-03-31 2024-02-09 2024-01-08 INR Crores Third quarter 15:00:00 16:05:00 2024-02-09 2024-02-09 Not applicable Single segment Automotive Components 2023-10-01 2023-12-31 Unaudited Consolidated 5508000000.00 227500000.00 5735500000.00 2893400000.00 0.00 152900000.00 831800000.00 244000000.00 429300000.00 1704200000.00 6255600000.00 -520100000.00 -11200000.00 -531300000.00 60700000.00 39000000.00 99700000.00 0.00 -631000000.00 0.00 0.00 0.00 2000000.00 -629000000.00 -300000.00 -629300000.00 -629000000.00 0.00 -300000.00 0.00 101200000.00 5 -31.08 -31.08 0.00 0.00 -31.08 -31.08 0.02 0.00 0.01 1.The above unaudited financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on 9th February 2024. These results have been subjected to limited review by the Statutory Auditors of the Company. 2.Effective 11th August 2023, Sundaram-Clayton (USA) Limited, Sundaram-Clayton GmbH, Germany, Sundaram Holdings USA Inc., USA, and its four subsidiaries where ceased as subsidiaries of the TVS Holdings Limited pursuant to demerger of Demerged Undertaking (as defined in the Scheme) into Sundaram-Clayton DCD Limited (“Resulting Company”) now known as Sundaram-Clayton Limited as part of the Composite of Scheme of Arrangement sanctioned by the Hon'ble National Company Law Tribunal, Chennai. 3.The operations of the Company relate to only one segment viz., automotive components. 4.For the current period ended 31st December 2023, Exceptional cost represents one time cost associated with voluntary separations. 5.The floods in Chennai during December 2023, resulted in damages to certain inventories and property, plant and equipment in the facilities located at Padi unit. During the quarter ended December 31, 2023, the Company has recorded a net loss of INR 2.03 Crores after adjusting estimated insurance claim based on initial survey undertaken at these facilities. The Company has disclosed the related income and expenditure under Other income and respective expenditure heads, as applicable. In addition, the Company is in the process of determining its final claim for loss of property, plant and equipment, inventories and Business interruption and has accordingly not recorded any further claim arising therefrom at this stage. 6.The comparative financial information of corresponding previous periods taking the demerger into effect is given below : Quarter ended Period ended Period ended Period ended Particulars 01.10.2022 to 11.08.2022 to 11.08.2022 to 11.08.2022 to 31.12.2022 30.09.2022 31.12.2022 31.03.2023 Revenue from Operations 517.41 286.83 804.24 1310.40 Profit Before Tax (After Exceptional Item) (21.79) (12.08) (33.87) (55.19) Profit After Tax (After Exceptional Item) (21.78) (15.07) (42.25) (68.84) 7.In accordance with the Scheme of Arrangement approved by the Hon'ble National Company Law Tribunal, Chennai Bench by an order dated March 6, 2023, the manufacturing business, along with its related assets and liabilities at the values appearing in the books of accounts of TVS Holdings Limited on the close of business hours as on August 10, 2023, was demerged, transferred and vested into the Company with effect from August 11, 2023. Hence results for period ended September 30, 2023 and December 31, 2023 starts from 11th August 2023 8.The Company has prepared these consolidated financial results in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 9.Figures for the previous periods have been regrouped, wherever necessary, to conform to the current period's classification. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 8470100000.00 261900000.00 8732000000.00 4424400000.00 0.00 222200000.00 1297900000.00 352700000.00 641300000.00 2369000000.00 9307500000.00 -575500000.00 -12300000.00 -587800000.00 145900000.00 -4000000.00 141900000.00 0.00 -729700000.00 0.00 0.00 0.00 1900000.00 -727800000.00 -9300000.00 -737100000.00 -727800000.00 0.00 -9300000.00 0.00 101200000.00 5 -35.97 -35.97 0.00 0.00 -35.97 -35.97 0.02 0.00 0.01 Other Expenses 1704200000.00 Other Expenses 2369000000.00 Amount of items that will not be reclassified to profit and loss 1200000.00 Amount of items that will not be reclassified to profit and loss -8700000.00 1200000.00 -8700000.00 300000.00 -2200000.00 Amount of items that will be reclassified to profit and loss -1600000.00 Amount of items that will be reclassified to profit and loss -3700000.00 -1600000.00 -3700000.00 -400000.00 -900000.00