STERTOOLS2024-10-012024-12-31 STERTOOLS2024-10-012024-12-31 STERTOOLS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member STERTOOLS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member STERTOOLS2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 530759 STERTOOLS NOTLISTED Sterling Tools Limited Equity 2024-04-01 2025-03-31 2025-02-04 2025-01-30 INR Lakhs Third quarter 13:30:00 15:05:00 2025-02-04 2025-02-04 Not applicable Single segment FASTENERS 2024-10-01 2024-12-31 Unaudited Standalone 1534482000.00 16330000.00 1550812000.00 627525000.00 0.00 12773000.00 145137000.00 13133000.00 75519000.00 560668000.00 1434755000.00 116057000.00 0.00 116057000.00 26101000.00 6798000.00 32899000.00 0.00 83158000.00 0.00 0.00 0.00 0.00 83158000.00 -40622000.00 42536000.00 0.00 0.00 72048000.00 2 2.31 2.28 0.00 0.00 2.31 2.28 1. The standalone unaudited financial results of Sterling Tools Limited (the 'Company') for the quarter and nine months ended 31 December 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 04 February 2025. The statutory auditors of the Company have conducted a limited review on these standalone unaudited financial results. 2. The above results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') as notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended), as specified under section 133 of the Companies Act, 2013, other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). 3. The Company is primarily in the business of manufacturing of fasteners (i.e. automotive components) which falls within a single business segment in terms of the Indian Accounting Standard 108, 'Operating Segments' and accordingly there are no reportable segments. 4. Exceptional items includes: Particulars Year to date figures for previous period ended 31 December 2023 Year ended 31 March 2024 (a) Insurance claim 60.10 60.10 (b) Interest (20.39) (20.39) Total 39.71 39.71 (a) pertains to insurance claim received from an insurance company on account of a fire incident in an earlier year at one of the Company's manufacturing facility. (b) pertains to estimated interest liability recognised by the Company on proposed foreclosure of authorisation license under Export Promotion Capital Goods (‘EPCG’) scheme. 5. The figures for the current quarter ended 31 December 2024 and corresponding quarter ended 31 December 2023 are the balancing figures between the published year to date figures in respect of the period ended 31 December 2024 and 31 December 2023, respectively and published figures upto half year ended 30 September 2024 and 30 September 2023 respectively. 6. Previous period figures have been regrouped/reclassified, where necessary, to conform to the current period's classification. The impact of such reclassification/regrouping is not material to these standalone unaudited financial results. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 4814227000.00 49521000.00 4863748000.00 1879717000.00 0.00 50757000.00 443584000.00 44136000.00 223033000.00 1791073000.00 4432300000.00 431448000.00 0.00 431448000.00 107156000.00 8092000.00 115248000.00 0.00 316200000.00 0.00 0.00 0.00 0.00 316200000.00 -58888000.00 257312000.00 0.00 0.00 72048000.00 2 8.78 8.69 0.00 0.00 8.78 8.69 Other Expenses 560668000.00 Other Expenses 1791073000.00 -50159000.00 -76398000.00 -9537000.00 -17510000.00 0.00 0.00