SANDHAR2023-04-012023-06-30 SANDHAR2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member SANDHAR2023-06-30 SANDHAR2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member SANDHAR2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member SANDHAR2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member SANDHAR2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member SANDHAR2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member SANDHAR2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member SANDHAR2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member SANDHAR2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member SANDHAR2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member SANDHAR2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member SANDHAR2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SANDHAR2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 541163 SANDHAR NA Sandhar Technologies Limited Equity 2023-04-01 2024-03-31 2023-08-09 2023-08-01 INR Lakhs First quarter 11:30:00 13:15:00 2023-08-09 2023-08-09 Not applicable Geographical 2023-04-01 2023-06-30 Unaudited Consolidated 8289056000.00 28993000.00 8318049000.00 5087987000.00 0.00 -2317000.00 1148321000.00 113669000.00 349306000.00 1326850000.00 8023816000.00 294233000.00 2511000.00 296744000.00 91537000.00 -9870000.00 81667000.00 0.00 215077000.00 0.00 0.00 0.00 0.00 215077000.00 12670000.00 227747000.00 213878000.00 1199000.00 226548000.00 1199000.00 601907000.00 10 3.57 3.57 0.00 0.00 3.57 3.57 1. The above statement of unaudited consolidated financial results ('the Statement') for the quarter ended 30 June 2023, has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 9 August 2023. The same along with the report of the Statutory auditor has been filed with the Bombay Stock Exchange (BSE) and National Stock Exchange (NSE) and is also available on the Company's website at www.sandhargroup.com. The unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013. 2. Particulars of subsidiaries, step-down subsidiaries and joint ventures (including Subsidiary of a joint venture company) as on 30 June 2023: a) Subsidiaries and step-down subsidiaries - i. Sandhar Technologies Barcelona S.L. – subsidiary ii. Sandhar Tooling Private Limited- subsidiary iii. Sandhar Auto Castings Private Limited (formerly known as Sandhar Daeshin Technologies Private Limited- subsidiary) (w.e.f. 1 October 2021) (Joint venture company upto 30 September 2021) iv. Sandhar Auto Electric Solutions Private Limited - subsidiary (w.e.f. 6 January 2022) v. Sandhar Technologies Poland sp. Zoo - step-down subsidiary vi. Sandhar Technologies de Mexico S de RL de CV - step-down subsidiary vii. Sandhar Technologies Ro SRL - step-down subsidiary viii. Sandhar Auto Electric Technologies Private Limited (formerly known as Daewha India Private Limited- step-down subsidiary) (w.e.f. 28 December 2021) (Subsidiary of joint venture upto 27 December 2021) ix. Sandhar Engineering Private Limited- subsidiary (w.e.f. 14 October 2021) x. Sandhar Automotive Systems Private Limited (formerly known as Sandhar Daewha Automotive Systems Private Limited- subsidiary) (w.e.f. 28 December 2021) (Joint venture company upto 27 December 2021) b) Joint Ventures - i. Sandhar Han Sung Technologies Private Limited ii. Jinyoung Sandhar Mechatronics Private Limited iii. Sandhar Amkin Industries Private Limited iv. Sandhar Whetron Electronics Private Limited v. Kwangsung Sandhar Technologies Private Limited vi. Sandhar Han Shin Auto Technologies Private Limited vii. Winnercom Sandhar Technologies Private Limited viii. Sandhar Han Shin Automotive Private Limited (under strike off) c) Subsidiary of a joint venture company - i. Kwangsung Sandhar Automotive Systems Private Limited 3. During the year ended 31 March 2023, the parent company had performed an impairment assessment of its investment in equity shares of Sandhar Whetron Electronics Private Limited (joint venture company). Based on management’s assessment, the recoverable amount of this investment was lower than the carrying amount, accordingly an impairment charge of Rs. 110.47 lacs was recognized as an exceptional item during the year ended 31 March 2023. Other Expenses 1326850000.00 India 6942833000.00 Overseas 1346223000.00 8289056000.00 8289056000.00 India 344918000.00 Overseas 65495000.00 410413000.00 113669000.00 296744000.00 India 15561492000.00 Overseas 6580465000.00 22141957000.00 India 6698455000.00 Overseas 5966605000.00 12665060000.00 Gain/ (loss) on remeasurement of defined benefit obligation 1820000.00 1820000.00 458000.00 Exchange differences in translating the financial statements of foreign operations 15078000.00 15078000.00 3770000.00