5432142025-01-012025-03-315432142025-03-315432142024-03-315432142024-04-012025-03-315432142025-01-012025-03-31in-capmkt:OtherExpenses1Member5432142025-01-012025-03-31in-capmkt:OtherExpenses2Member5432142025-01-012025-03-31in-capmkt:OtherExpenses3Member5432142025-01-012025-03-31in-capmkt:OtherExpenses4Member5432142025-01-012025-03-31in-capmkt:OtherExpenses5Member5432142025-01-012025-03-31in-capmkt:OtherExpenses6Member5432142025-01-012025-03-31in-capmkt:OtherExpenses7Member5432142025-01-012025-03-31in-capmkt:OtherExpenses8Member5432142025-01-012025-03-31in-capmkt:OtherExpenses9Member5432142024-04-012025-03-31in-capmkt:OtherExpenses1Member5432142024-04-012025-03-31in-capmkt:OtherExpenses2Member5432142024-04-012025-03-31in-capmkt:OtherExpenses3Member5432142024-04-012025-03-31in-capmkt:OtherExpenses4Member5432142024-04-012025-03-31in-capmkt:OtherExpenses5Member5432142024-04-012025-03-31in-capmkt:OtherExpenses6Member5432142024-04-012025-03-31in-capmkt:OtherExpenses7Member5432142024-04-012025-03-31in-capmkt:OtherExpenses8Member5432142024-04-012025-03-31in-capmkt:OtherExpenses9Member5432142025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432142025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25432142024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432142024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25432142025-01-012025-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543214NDRAUTONOTLISTEDINE07OG01012NDR Auto Components LimitedMain BoardEquity2024-04-012025-03-312025-05-092025-04-30INRLakhsQuarterlyFourth quarterSingle segmentManufacture of Seat structure and seat covers2025-05-0911:15:002025-05-0913:15:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31AuditedConsolidated192042600011843000193226900014472820000-3728000642580008024000420170002059020001763755000168514000016851400039241000414000396550000128859000000350690001639280005470001644750000000237854000106.896.89006.896.89In cash flow statement due to validation error we have clubbed the following heads <BR> <BR> Adjustment for unrealised foreign exchange losses gains 1.11 <BR> Adjustment for dividend income 0.95 <BR> <BR> <BR> 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. <BR> 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. <BR> 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. <BR> 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 ie last date of evoting, 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. 2378.53 lakhs by capitalising a sum of Rs. 1189.27 lakhs from free reserves. Accordingly the earning per share has been adjusted for previous periods year and presented in accordance with IND AS33 Earning Per Share. <BR> 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 ie last date of evoting the authorised share capital of the company has increase from Rs 2400 Lakhs to Rs. 3000 Lakhs. <BR> 5. During the financial year 202324 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 employees key managerial personnel. <BR> Subsequently the Company received notices from the Department requesting details of specific transactions and documents from prior years. In response the Company submitted the required information pursuant to which the Company has received demand orders amounting to Rs. 502.20 Lakhs excluding penalties for the Assessment Years from 202021 to 202425 along with a penalty demand order of Rs. 94.68 lakhs for the Assessment Year 202223. For assessment years other than 202223 the amount of penalty and further interest is not ascertainable at this stage. <BR> The Company has filed appeals against the demand orders received from the department with the Commissioner of Income Tax Appeals for the AY 202122 to 2022425 and will file the rectification request for AY 202021. As per Companys own assessment and also based on legal opinion management is confident of favourable outcome for such appeals. Pending outcome of appeal proceedings no adjustment has been made to these financial statements and the said demand amount has been disclosed as contingent liability in notes to the financial statement. <BR> 6. Subject to the approval of the shareholders in the ensuing Annual General Meeting of the company, the Board of Directors has recommended the final dividend of 27.50 % i.e. Rs. 2.75 per share of the face value of Rs. 10 each aggregating to Rs. 654.10 lakhs. <BR> 7. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 9th May, 2025. The above financial results for the quarter and year ended March 31, 2025 have been audited by the statutory auditor 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. <BR> 8. The Consolidated financial results include the results of the company, 1 associate company and 2 joint venture companies. <BR> 2024-04-012025-03-31AuditedConsolidated712779100043217000717100800054421970000-158240002161190003234700016115700075206100065880570005829510000582951000146932000-419000146513000043643800000096141000532579000-323000532256000000023785400010022.3922.390022.3922.39Power & Fuel10932000Maintenance of Building & Machinery11772000Consumption of Stores8763000Insurance620000Freight Outward13019000Factory Expense129811000Legal & Professional Expense7805000Rent, Rates & Taxes2396000Miscellaneous & Other Expenses20784000Power & Fuel46855000Maintenance of Building & Machinery45516000Consumption of Stores33752000Insurance2388000Freight Outward40314000Factory Expense459026000Legal & Professional Expense27445000Rent, Rates & Taxes4962000Miscellaneous & Other Expenses91803000124133600027703100000288522000000634676000010000000023040000757716000421600015572600027245470004427840000934814000508006000120672000700000002480000163597200005544100021341970004858744000237853000278524500030230980003023098000028636100028636100015620000301981000082488000122833700013108250007348200013843070001422900004374000269400015336650001835646000485874400032347000-145445000-6365500004800700000-5058000029719600001200260000161157000088570000-83620000160000259780000-326600000-60260000040981600099276700000015453400008382330000017168800015694200000003761000479870000000000000008548770008583400000000144950002540900000-424922000000000000170010003059300044150000309680000-1488000-1242000002891110000289111000218895000508006000Re Measurement Gains Losses on defined benefit plans102000Re Measurement Gains Losses on share of other comprehensive income of associate and joint ventures471000573000Re Measurement Gains Losses on defined benefit plans-577000Re Measurement Gains Losses on share of other comprehensive income of associate and joint ventures109000-46800026000-145000547000-323000AuditedtrueS S Kothari Mehta and Co. LLPtrue2025-08-31