NDRAUTO2023-04-012023-06-30 NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses04Member NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses05Member NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses06Member NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses07Member NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses08Member NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses09Member NDRAUTO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses10Member NDRAUTO2023-06-30 NDRAUTO2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543214 NDRAUTO NOTLISTED Ndr Auto Components Limited Equity 2023-04-01 2024-03-31 2023-08-07 2023-07-28 INR Lakhs First quarter 11:31:00 13:35:00 2023-08-07 2023-08-07 Not applicable Single segment Manufacture of Seat structure and seat covers 2023-04-01 2023-06-30 Unaudited Standalone 1276300000.00 15912000.00 1292212000.00 973995000.00 0.00 4749000.00 40261000.00 6882000.00 34911000.00 142344000.00 1203142000.00 89070000.00 0.00 89070000.00 21243000.00 854000.00 22097000.00 0.00 66973000.00 0.00 0.00 0.00 0.00 66973000.00 135000.00 67108000.00 0.00 0.00 59463000.00 10 11.26 11.26 0.00 0.00 11.26 11.26 1. The above standalone 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.The figures for the quarter ended March 31, 2023 are the balancing figures between audited figures in respect of the full financial year upto March 31, 2023 and the unaudited published year to date figures upto December 31, 2022 being the date of the end of the third quarter of the financial year which were subjected to limited review. 4.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. 5.The board, in its meeting held on 29th May, 2023, has recommended fully paid bonus shares in the ratio of 1:1, that is 1 equity share of Rs. 10 each for every 1 equity share of Rs. 10 each held by members as on the record date by capitalising such sums out of the free reserves and other permitted reserves of the Company , and same has approved by the shareholders in the Annual General Meeting held on 19th July 2023. Consequent to the allottment of shares dated 25th July, 2023, the issued, subscribed and paid up capital of the Company has increased to a sum of Rs. 1,189.26 lakhs by capitalising a sum of Rs. 594.63 lakhs from free reserves and the basic and diluted earnings per equity share would be Rs. 5.63, Rs. 6.31 and Rs.2.91 for the quarters ended on 30th June, 2023, 31st March, 2023, 30th June 2022 respectively and Rs. 17.96 per share for the year ended 31 March 2023. 6. During the current quarter in the month of May 2023, the Income Tax Department ('the department') conducted a search under section 132 of the Income Tax Act, 1961 at certain premises of the Company including manufacturing locations and residence of few of its key managerial personnel. During the search proceedings, the Company has provided necessary information and responses to the department. The business and operations of the Company continued without any disruptions and no notice/ demands have been raised on the Company as of date. Based on the aforesaid and having regard to the matters of inquiry during the search proceedings stated above, management is of the view that no material adjustments are required to these financial results in this regard. 7. The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 7th August 2023. The above financials results have been reviewed by the statutory auditor of the Company in accordance with the Standards on Review Engagements (SRE) 2410 issued by the Institute of Chartered Accountants of India and they have issued unmodified report on the aforesaid results. Consumption of stores and spares 6285000.00 Director sitting Fees 680000.00 Factory Expenses 93549000.00 Freight Outward 9104000.00 Insurance 361000.00 Legal and professional expenses 4094000.00 Miscellaneous Expenses 11140000.00 Power and fuel 9893000.00 Rent, rates & taxes 20000.00 Repair and Maintainance 7218000.00 Re-measurement gains/(losses) on defined benefit plans 181000.00 181000.00 46000.00 0.00