NDRAUTO2024-07-012024-09-30 NDRAUTO2024-07-012024-09-30 NDRAUTO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member NDRAUTO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member NDRAUTO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member NDRAUTO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses04Member NDRAUTO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses05Member NDRAUTO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses06Member NDRAUTO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses07Member NDRAUTO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses08Member NDRAUTO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses09Member NDRAUTO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member NDRAUTO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member NDRAUTO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member NDRAUTO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses04Member NDRAUTO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses05Member NDRAUTO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses06Member NDRAUTO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses07Member NDRAUTO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses08Member NDRAUTO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses09Member NDRAUTO2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543214 NDRAUTO NOTLISTED Ndr Auto Components Limited Equity 2024-04-01 2025-03-31 2024-11-06 2024-10-30 INR Lakhs Half yearly 11:55:00 13:05:00 2024-11-06 2024-11-06 true Cash Flow Indirect Not applicable Single segment Manufacture of Seat structure and seat covers 2024-07-01 2024-09-30 Unaudited Standalone 1742263000.00 27844000.00 1770107000.00 1343456000.00 0.00 -4048000.00 52099000.00 8669000.00 39688000.00 177263000.00 1617127000.00 152980000.00 0.00 152980000.00 37770000.00 1791000.00 39561000.00 0.00 113419000.00 0.00 0.00 0.00 0.00 113419000.00 -169000.00 113250000.00 0.00 0.00 237853000.00 10 4.77 4.77 0.00 0.00 4.77 4.77 1. The above standalone financial results of NDR Auto Components Limited ( the Company ) have been prepared in accordance with IndianAccountingStandards (IND AS) as prescribed under section 133 of the Companies Act, 2013 read with the relevant rules and amendments thereto and theotheraccounting principles generally accepted in India. 2. The Sales/Purchase have been recognised based on contract price with the customers/vendors which are subject to escalations and de-escalationsbasisannual price revision. The Company estimated such escalations and de-escalations on best estimate basis and these will be formalised by year end. 3. In line with the provisions of IND AS-108 - Operating Segment, the Company is engaged in the business of manufacturing of different seating systemsandcomponents for automobiles including two wheeler, which constitute single reporting business segment and the company operates only inonegeographical segment -India. Accordingly, there are no separate reportable segments. 4. Pursuant to approval given by the Shareholders through postal ballot notice dated 8th August 2024, results of which were declared on 13thSeptember2024 (date of approval of shareholders was 12th Sept 2024 i.e. last date of e-voting), the company have issued 1,18,92,652 fully paid up bonusequityshare 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 allotmentofshares dated 27th September, 2024, the issued, subscribed and paid up capital of the Company has increased to a sum of Rs. 2,378.53 lakhs bycapitalisinga sum of Rs. 1,189.27 lakhs from free reserves and the basic and diluted earnings per equity share has been reinstated to Rs. 4.02 and Rs. 4.16 forthequarters ended on 30th June, 2024 and 30th Sept, 2023, Rs. 6.98 per share for the six month ended 30th Sept 2023 and Rs. 13.87 per share for theyearended 31st March 2024. Further, pursuant to approval given by the Shareholders through postal ballot notice dated 8th August 2024, results of which were declared on13thSeptember 2024 (date of approval of shareholders was 12th Sept 2024 i.e. last date of e-voting), the authorised share capital of the company hasincreasefrom Rs 2,400 Lakhs to Rs. 3,000 Lakhs. 5. During the financial year 2023-24, Income Tax Department ('the department') conducted a search under section 132 of the Income Tax Act, 1961. Persuantto the same, the Company is making the required submissions for requisite assessment years and the company has received a demand notice dated9thJuly 2024 for Rs. 39.33 lakhs (excluding penalty and interest) with respect to assessment year 2022-23. The Company has filed an appeal dated 1st Aug2024 against the said order before the concerned authority. Based on its assessment, the Management is of the view that no material adjustmentsisenvisaged at this stage to these financial results. 6. The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on6thNovember, 2024. The limited review of the financial results for the quarter and six months ended September, 2024 have been completed by thestatutoryauditors of the Company in accordance with the Standard on Review Engagements (SRE) 2410 issued by the Institute of Chartered Accountants ofIndiaand they have issued an unmodified report on the aforesaid results. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 3455330000.00 35736000.00 3491066000.00 2656642000.00 0.00 4337000.00 101263000.00 16604000.00 79057000.00 352621000.00 3210524000.00 280542000.00 0.00 280542000.00 70454000.00 1090000.00 71544000.00 0.00 208998000.00 0.00 0.00 0.00 0.00 208998000.00 -337000.00 208661000.00 0.00 0.00 237853000.00 10 8.79 8.79 0.00 0.00 8.79 8.79 Consumption of stores 9383000.00 Factory Expense 110941000.00 Freight Outward 9202000.00 Insurance 562000.00 Legal & Professional Expenses 5792000.00 Maintenance of Building & Machinery 9354000.00 Miscellaneous & Other Expenses 18596000.00 Power and Fuel 13237000.00 Rent, Rates & Taxes 196000.00 Consumption of stores 17069000.00 Factory Expense 216934000.00 Freight Outward 17008000.00 Insurance 1117000.00 Legal & Professional Expenses 11972000.00 Maintenance of Building & Machinery 20667000.00 Miscellaneous & Other Expenses 43217000.00 Power and Fuel 24299000.00 Rent, Rates & Taxes 338000.00 1142257000.00 242697000.00 0.00 0.00 312932000.00 0.00 0.00 0.00 16500000.00 0.00 100000000.00 22485000.00 138985000.00 2707000.00 2153000.00 1841731000.00 395107000.00 65990000.00 895094000.00 99022000.00 117537000.00 70000000.00 2393000.00 1250036000.00 0.00 152944000.00 1798087000.00 0.00 0.00 3639818000.00 237853000.00 1925323000.00 2163176000.00 2163176000.00 0.00 0.00 306167000.00 306167000.00 9974000.00 0.00 0.00 0.00 316141000.00 16217000.00 1021596000.00 104410000.00 1142223000.00 10022000.00 3881000.00 4375000.00 0.00 1160501000.00 0.00 0.00 1476642000.00 3639818000.00 16604000.00 -97768000.00 -23935000.00 0.00 -49049000.00 0.00 0.00 -5885000.00 0.00 2842000.00 0.00 -12242000.00 0.00 79057000.00 0.00 2718000.00 0.00 5123000.00 0.00 -139000.00 14425000.00 12396000.00 0.00 -4485000.00 0.00 0.00 778000.00 0.00 0.00 -113202000.00 167340000.00 0.00 0.00 0.00 72847000.00 0.00 94493000.00 0.00 0.00 0.00 50025000.00 0.00 0.00 0.00 0.00 1235000.00 114947000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 268244000.00 270000000.00 0.00 0.00 0.00 0.00 14425000.00 12567000.00 0.00 0.00 0.00 -138501000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 784000.00 0.00 13871000.00 44597000.00 16357000.00 0.00 -256000.00 -75865000.00 -119873000.00 0.00 -119873000.00 218895000.00 99022000.00 -226000.00 -451000.00 -57000.00 -114000.00