5432142025-04-012025-06-305432142025-04-012025-06-30in-capmkt:OtherExpenses1Member5432142025-04-012025-06-30in-capmkt:OtherExpenses2Member5432142025-04-012025-06-30in-capmkt:OtherExpenses3Member5432142025-04-012025-06-30in-capmkt:OtherExpenses4Member5432142025-04-012025-06-30in-capmkt:OtherExpenses5Member5432142025-04-012025-06-30in-capmkt:OtherExpenses6Member5432142025-04-012025-06-30in-capmkt:OtherExpenses7Member5432142025-04-012025-06-30in-capmkt:OtherExpenses8Member5432142025-04-012025-06-30in-capmkt:OtherExpenses9Member5432142025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15432142025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25432142025-04-012025-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543214NDRAUTONOTLISTEDINE07OG01012NDR Auto Components LimitedMain BoardEquity2025-04-012026-03-312025-08-112025-08-04INRLakhsQuarterlyFirst quarterSingle segmentManufacture of Seat structure and seat covers2025-08-1111:50:002025-08-1113:00:00Declaration of unmodified opinion2025-04-012025-06-30UnauditedConsolidated18521950005902000185809700013598330000-2163000655750006770000475650002302940001707874000150223000015022300039123000-73800038385000011183800000024122000135960000-69000135891000237853000105.725.72005.725.721 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 The figures for the quarter ended March 31 2025 are the balancing figures between audited figures in respect of the full financial year upto March 31 2025 and the unaudited published year to date figures upto December 31 2024 being the date of the end of the third quarter of the financial year which were subjected to limited review <BR> 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 <BR> 5 Following the approval granted by the Shareholders via postal ballot notice dated August 8 2024 with results announced on September 13 2024 the date of shareholder approval was September 12 2024 which was the final date for e-voting the company has issued 11892652 fully paid bonus equity shares of Rs 10 each, in the ratio of 1 one equity share of Rs 10 for every 1 one existing equity share of Rs 10 As a result of the share allotment on September 27 2024, the issued, subscribed and paid-up capital of the Company has increased to Rs. 2378 point 53 lakhs with Rs 1189 point 27 lakhs capitalized from free reserves Consequently the earnings per share have been adjusted for previous periods years and presented in accordance with Ind AS33 Earnings Per Share <BR> Additionally following the approval granted by the Shareholders through the postal ballot notice dated August 8 2024 with results declared on September 13 2024 the date of shareholder approval was September 12 2024 the last day for e voting the authorized share capital of the company has increased from Rs 2400 lakhs to Rs 3000 lakhs <BR> 6 During the financial year 2023 24, 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> The Company received demand orders amounting to Rs 502 point 20 lacs excluding penalties for the Assessment Years 2020 21 to 2024 25 along with a penalty demand order of Rs 94 point 68 lacs for the Assessment Year 2022 23 The Company has filed appeals against the tax and penalty demand orders received from department with the Commissioner of Income Tax Appeals Subsequently the Company has filed rectification application of Rs 389 point 98 lacs concerning the outstanding demand <BR> As per Companys own assessment and also based on legal advice management is confident of favourable outcome for such appeals Pending outcome of appeal proceedings no adjustment has been made to these financial results <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 11th August 2025 <BR> 8. The consolidated financial results include the results of the company 1 subsidiary company 1 associate company and 2 joint venture companiesPower & Fuel12728000Maintenance of Building & Machinery15211000Consumption of Stores7245000Insurance920000Freight Outward12430000Factory Expense148809000Legal & Professional Expense7116000Rent, Rates & Taxes1964000Miscellaneous & Other Expenses23871000Re-measurement gains/(losses) on defined benefit plans-144000Re-measurement gains/(losses) on share of other comprehensive income of associate and joint ventures39000-105000-360000-69000UnauditedtrueSR Batliboi & Co LLPtrue2027-07-31