NDRAUTO2024-10-012024-12-31 NDRAUTO2024-10-012024-12-31 NDRAUTO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member NDRAUTO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member NDRAUTO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member NDRAUTO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses04Member NDRAUTO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses05Member NDRAUTO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses06Member NDRAUTO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses07Member NDRAUTO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses08Member NDRAUTO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses09Member NDRAUTO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member NDRAUTO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member NDRAUTO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member NDRAUTO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses04Member NDRAUTO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses05Member NDRAUTO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses06Member NDRAUTO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses07Member NDRAUTO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses08Member NDRAUTO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses09Member NDRAUTO2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543214 NDRAUTO NOTLISTED Ndr Auto Components Limited Equity 2024-04-01 2025-03-31 2025-02-11 2025-02-04 INR Lakhs Third quarter 12:30:00 14:25:00 2025-02-11 2025-02-11 Not applicable Single segment Manufacture of Seat structure and seat covers 2024-10-01 2024-12-31 Unaudited Consolidated 1752035000.00 10177000.00 1762212000.00 1338273000.00 0.00 -16433000.00 50598000.00 7719000.00 40083000.00 193677000.00 1613917000.00 148295000.00 0.00 148295000.00 37237000.00 -1923000.00 35314000.00 0.00 112981000.00 0.00 0.00 0.00 20881000.00 133862000.00 -580000.00 133282000.00 0.00 0.00 0.00 0.00 237853000.00 10 5.63 5.63 0.00 0.00 5.63 5.63 1. The above consolidated financial results of NDR Auto Components Limited ( the Company ) have been prepared in accordance with Indian Accounting Standards (IND AS) as prescribed under section 133 of the Companies Act, 2013 read with the relevant rules and amendments thereto and the other accounting 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-escalations basis annual 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 systems and components for automobiles including two wheeler, which constitute single reporting business segment and the company operates only in one geographical 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 13th September 2024 (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 bonus equity share 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 allotment of shares 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 by capitalising a sum of Rs. 1,189.27 lakhs from free reserves. Accordingly, the earning per share has been adjusted for previous periods/ year and presented in accordance with IND AS-33 Earning Per Share. Further, pursuant to approval given by the Shareholders through postal ballot notice dated 8th August 2024, results of which were declared on 13th September 2024 (date of approval of shareholders was 12th Sept 2024 i.e. last date of e-voting), the authorised share capital of the company has increase from 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. Pursuant to the same, the Company is making the required submissions for requisite assessment years. The Company has received a demand notice dated 9th July 2024 for Rs. 39.33 lakhs (excluding penalty and interest) with respect to assessment year 2022-23. The Company has filed an appeal against the said order before the concerned authority dated 1st Aug 2024. Additionally, the Company has received a penalty demand notice for an amount of Rs. 94.68 lakhs dated 29th January 2025. The company currently is in the process of filing an appeal against the aforesaid order. As per Company’s own assessment and also based on legal advice received, management is confident of favourable outcome for such appeal. Accordingly, pending outcome of such proceedings, management is of the view that no material adjustments is envisaged at this stage to these financial results in this regard. 6. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 11th February, 2025. The limited review of the financial results for the quarter and nine months ended December, 2024 have been completed by the statutory auditors of the Company in accordance with the Standard on Review Engagements (SRE) 2410 issued by the Institute of Chartered Accountants of India and they have issued an unmodified report on the aforesaid results. 7. The Consolidated financial results include the results of the company, 1 associate company and 2 joint venture companies. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 5207365000.00 31374000.00 5238739000.00 3994915000.00 0.00 -12096000.00 151861000.00 24323000.00 119140000.00 546159000.00 4824302000.00 414437000.00 0.00 414437000.00 107691000.00 -833000.00 106858000.00 0.00 307579000.00 0.00 0.00 0.00 61072000.00 368651000.00 -870000.00 367781000.00 0.00 0.00 0.00 0.00 237853000.00 10 15.50 15.50 0.00 0.00 15.50 15.50 Consumption of stores 7920000.00 Factory Expense 112281000.00 Freight Outward 10287000.00 Insurance 651000.00 Legal & Professional Expenses 7668000.00 Maintenance of Building & Machinery 13077000.00 Miscellaneous & Other Expenses 27941000.00 Power and Fuel 11624000.00 Rent, Rates & Taxes 2228000.00 Consumption of stores 24989000.00 Factory Expense 329215000.00 Freight Outward 27295000.00 Insurance 1768000.00 Legal & Professional Expenses 19640000.00 Maintenance of Building & Machinery 33744000.00 Miscellaneous & Other Expenses 71019000.00 Power and Fuel 35923000.00 Rent, Rates & Taxes 2566000.00 -694000.00 -1041000.00 -114000.00 -171000.00