MSUMI2022-01-012022-03-31in-bse-fin:OneOperatingExpenses01Member MSUMI2022-01-012022-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares MSUMI 2021-04-01 2022-03-31 2022-05-11 INR Crores Yearly true Cash Flow Indirect Single segment Wiring Harness and its components 2022-01-01 2022-03-31 Audited Standalone 16615200000.00 92900000.00 16708100000.00 10685000000.00 0.00 -90800000.00 2581000000.00 673300000.00 192200000.00 1250600000.00 15291300000.00 1416800000.00 -654100000.00 762700000.00 417700000.00 -119200000.00 298500000.00 0.00 464200000.00 0.00 0.00 0.00 0.00 464200000.00 -36100000.00 428100000.00 0.00 0.00 3157900000.00 1 0.15 0.15 0.00 0.00 0.15 0.15 0.00 0.06 0.27 1. Results prepared as per IND AS 2. results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on May 25, 2022 and May 26, 2022 respectively.3. The Chief Operating Decision Maker CODM reviews the operations of the Company as a whole, hence there are no reportable segments as per Ind AS 108 Operating Segments . 4. The Hon’ble NCLT, Mumbai has vide order December 22, 2021 approved the Composite Scheme of Amalgamation and Arrangement (“the Scheme”) between Samvardhana Motherson International Limited (erstwhile Motherson Sumi Systems Limited) ( SAMIL ), the Company, erstwhile Samvardhana Motherson International Limited and their respective shareholders. The Scheme, among other things, entails demerger of Domestic Wiring Harness (“DWH”) business from SAMIL into the Company. The Company has given effect to the aforesaid demerger as on December 31, 2021 in accordance with the accounting treatment prescribed in the Scheme and relevant accounting standards. Accordingly, all assets and liabilities of DWH business were transferred and vested into the Company, the carrying amount of such net assets is INR 1,072 crores as at December 31, 2021. Further, the Company has given effect to demerger transaction as per the accounting treatment prescribed in the Scheme and the applicable accounting standards which, among other matters, required restatement of Comparative financial from the date of its incorporation of the Company and thereby, resulting in a change to comparative figures during the period ended March 31, 2021.As per the Scheme, 3,157,934,237 equity shares having face value of INR 1/- each was allotted by the Company in the ratio of 1 equity share of the Company of face value INR 1/- each for every 1 equity share of SAMIL of face value INR 1/- each to the shareholders of SAMIL as on January 19, 2022, being the record date fixed by the Company. The listing process for these allotted shares was duly completed by March 28, 2022.5. 'During the current quarter, the Company has accrued for INR 65.41 crores for its share of expenses incurred by SAMIL in connection with the implementation of the Scheme of arrangement post NCLT approval which has been disclosed as exceptional expenses in the financial results. This is as per the Scheme approved by the NCLT.6. The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year and the management certified year to date figures upto the third quarter of the current financial year which were not subjected to audit/ limited review.7. The figures of the last quarter of the previous period are the balancing figures between audited figures in respect of the full financial year and the management certified year to date figures upto the third quarter of the previous financial year which were not subjected to audit/ limited review. 8. The Company’s operations have been impacted partially in the periods presented by the outbreak of COVID-19 pandemic and the consequent lockdown announced by central and state governments. Accordingly, the figures presented for the different periods in the financial results are not strictly comparable. 9. Since the Company was incorporated on July 02, 2020, hence the comparatives given in the statement of profit and loss and cash flow statement is for the period July 02, 2020 to March 31, 2021. 10. Earnings per share (Basic and Diluted) for the period presented in the financial results are calculated after considering the impact of issuance of equity shares, from the beginning of the previous period i.e. July 02, 2020. 11. Board of Directors have recommended a dividend of INR 0.85 per share (85% on an equity share of INR 1 each) for the year ended March 31, 2022, payment is subject to approval of the shareholders of the Company at the ensuing AGM of Company. Single segment 2021-04-01 2022-03-31 Audited Standalone 56349850000.00 300200000.00 56650050000.00 37081800000.00 0.00 -988600000.00 9464000000.00 285200000.00 1054900000.00 3489900000.00 50387200000.00 6262850000.00 -654100000.00 5608750000.00 1625900000.00 -123900000.00 1502000000.00 0.00 4106750000.00 0.00 0.00 0.00 0.00 4106750000.00 -58000000.00 4048750000.00 0.00 0.00 3157900000.00 1 11145600000.00 1.30 1.30 0.00 0.00 1.30 1.30 0.00 0.06 0.27 Other expenses 1250600000.00 Other expenses 3489900000.00 285200000.00 -1613600000.00 156000000.00 0.00 10600000.00 0.00 0.00 -214100000.00 0.00 1576200000.00 0.00 50300000.00 0.00 1054900000.00 0.00 0.00 0.00 78300000.00 0.00 37200000.00 0.00 17900000.00 0.00 0.00 0.00 0.00 0.00 -42400000.00 0.00 1360700000.00 6969450000.00 0.00 0.00 0.00 1961700000.00 0.00 5007750000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6000000.00 1014300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1008300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 679000000.00 0.00 449800000.00 0.00 310100000.00 0.00 0.00 -1438900000.00 2560550000.00 0.00 2560550000.00 372600000.00 2933150000.00