NDRAUTO2023-07-012023-09-30 NDRAUTO2023-07-012023-09-30 NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses04Member NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses05Member NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses06Member NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses07Member NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses08Member NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses09Member NDRAUTO2023-07-012023-09-30in-bse-fin:OneOperatingExpenses10Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses04Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses05Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses06Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses07Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses08Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses09Member NDRAUTO2023-07-012023-09-30in-bse-fin:FourOperatingExpenses10Member NDRAUTO2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543214 NDRAUTO NOTLISTED Ndr Auto Components Limited Equity 2023-04-01 2024-03-31 2023-11-06 2023-10-30 INR Lakhs Half yearly 11:35:00 12:45:00 2023-11-06 2023-11-06 true Cash Flow Indirect Not applicable Single segment Manufacture of Seat structure and seat covers 2023-07-01 2023-09-30 Unaudited Standalone 1576228000.00 18305000.00 1594533000.00 1220766000.00 0.00 -3674000.00 41127000.00 6923000.00 35986000.00 164465000.00 1465593000.00 128940000.00 0.00 128940000.00 29058000.00 855000.00 29913000.00 0.00 99027000.00 0.00 0.00 0.00 0.00 99027000.00 137000.00 99164000.00 0.00 0.00 118927000.00 10 8.33 8.33 0.00 0.00 8.33 8.33 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. 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 its Shareholders in Annual General Meeting held on 19th July 2023, the company have issued 59,46,326 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 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. Accordingly, the earning per share has been adjusted for previous periods/ year and presented in accordance with IND AS-33 Earning Per Share. 5. 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 demand notice 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. 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 6th November, 2023. The limited review of the financial results for the quarter and six months ended September, 2023 have been completed by the statutory auditors of the Company in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India and they have issued an unmodified report on the aforesaid results. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 2852528000.00 34217000.00 2886745000.00 2194761000.00 0.00 1075000.00 81388000.00 13805000.00 70897000.00 306809000.00 2668735000.00 218010000.00 0.00 218010000.00 50301000.00 1709000.00 52010000.00 0.00 166000000.00 0.00 0.00 0.00 0.00 166000000.00 272000.00 166272000.00 0.00 0.00 118927000.00 10 13.96 13.96 0.00 0.00 13.96 13.96 Consumption of Stores 7531000.00 Factory Expense 104353000.00 Freight Outward 9864000.00 Insurance 365000.00 Legal and Professional Expense 5450000.00 Maintenance of Building & Machinery 8595000.00 Miscellaneous & Other Expenses 7256000.00 Power & Fuel 11910000.00 Rent, Rates & Taxes 244000.00 Travelling Expenses 8897000.00 Consumption of Stores 13816000.00 Factory Expense 197902000.00 Freight Outward 18968000.00 Insurance 726000.00 Legal and Professional Expense 9544000.00 Maintenance of Building & Machinery 15813000.00 Miscellaneous & Other Expenses 12478000.00 Power & Fuel 21803000.00 Rent, Rates & Taxes 264000.00 Travelling Expenses 15495000.00 1100242000.00 145225000.00 0.00 0.00 292900000.00 0.00 0.00 0.00 16500000.00 0.00 100000000.00 18996000.00 135496000.00 7189000.00 9635000.00 1690687000.00 346672000.00 10602000.00 628885000.00 61883000.00 112791000.00 70000000.00 2096000.00 886257000.00 0.00 93671000.00 1326600000.00 0.00 0.00 3017287000.00 118927000.00 1717285000.00 1836212000.00 1836212000.00 16274000.00 0.00 281313000.00 297587000.00 3765000.00 0.00 0.00 0.00 301352000.00 1464000.00 768653000.00 88229000.00 858346000.00 4293000.00 2495000.00 14589000.00 0.00 879723000.00 0.00 0.00 1181075000.00 3017287000.00 13805000.00 46770000.00 -317757000.00 0.00 -24822000.00 0.00 0.00 10403000.00 0.00 27401000.00 0.00 -873000.00 0.00 70897000.00 0.00 1136000.00 0.00 -4332000.00 0.00 -618000.00 15600000.00 10657000.00 0.00 -1571000.00 0.00 0.00 207000.00 0.00 0.00 -205611000.00 12399000.00 0.00 0.00 0.00 43380000.00 0.00 -30981000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 920000.00 210809000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 464500000.00 152478000.00 0.00 0.00 0.00 0.00 15600000.00 10198000.00 0.00 -70000000.00 0.00 57931000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 727000.00 0.00 11666000.00 29556000.00 13235000.00 0.00 -570000.00 -55754000.00 -28804000.00 0.00 -28804000.00 90687000.00 61883000.00 183000.00 364000.00 0.00 0.00 46000.00 92000.00