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These consolidated financial results of the Group have been prepared in accordance with the recognition and measurement principles prescribed in Indian Accounting Standards (Ind AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with rule 3 of the Companies (Indian Accounting Standards) rules, 2015 (as amended) and in terms of regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI Circular No. CIR/CFD/CDM1/44/2019 dated March 29, 2019 and other accounting principles generally accepted in India. <BR> <BR> 2. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on August 12, 2025 and August 13, 2025 respectively. <BR> <BR> 3. Additional disclosure as per Regulation 52(4) and Regulation 54(3) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 4. Subsequent to the announcement made by the Group in relation to cost optimisation measures on April 10, 2025 the Group has accrued certain expenditure in respect of phased operational restructuring at certain units primarily located in Europe. These have been disclosed as Exceptional expenses in these financial results. <BR> <BR> 5. The Shareholder’s of the Company vide their resolution dated July 7, 2025 has approved the issuance of bonus shares in the proportion of one bonus equity share for every two existing equity shares. On July 21, 2025 upon issuance of such Bonus Equity Shares, the paid capital of the Company stands increased to INR 1,055 crore having 10,554,442,601 number of equity shares of INR 1 each. In accordance with the requirement of Ind AS 33- Earning per share, the basic and diluted Earnings per share have been adjusted for all the periods presented to reflect the impact of bonus issue. <BR> <BR> 6. On May 2, 2025, the Group has acquired 100% equity shares of Baldi Industria E Comercio Ltda. (‘Baldi’), through its one of the step down subsidiary SMP Automotive Produtos Automotivos Do Brasil Ltda, the consideration paid / payable for such acquisition is BLR 47 million (INR 70.27 crore). The Group is in the process of completing its purchase price allocation (PPA), based on the provisional PPA. <BR> <BR> 7. Finance cost comprises of Interest on borrowings, lease liabilities & defined benefit obligations for employees, cost incurred on factoring of trade receivables, interest and possible additional cost on conversion of Compulsorily Convertible Debentures, bank charges, foreign exchange differences related to borrowing, processing and commitment fee and any other interest / finance charges. <BR> <BR> 8. The Company has filed the relevant disclosures as per SEBI circular Circular No. SEBI/HO/DDHS/CIR/P/2021/613 dated August 10, 2021, as updated on April 13, 2022, applicable to Large Corporate Borrowers. <BR> <BR> 9. Depreciation and Amortisation for the current quarter includes an INR 53 crore impairment charge related to certain intangible assets of a subsidiary company. <BR> <BR> 10. 'The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures for nine months ended, being the date of the end of the third quarter of the financial year which were subjected to limited review. <BR> <BR> 11. Figures of previous year / periods have been reclassified / regrouped, wherever necessary.Other Expenses36750900000Wiring harness86401500000Modules and polymer products150082600000Vision systems51370000000Integrated Assemblies28189500000Emerging businesses3701690000035306050000050940500000302120000000Wiring harness9832700000Modules and polymer products9580600000Vision systems4728000000Integrated Assemblies3214200000Emerging businesses3091000000304465000004250400000174777000008718400000Wiring harness191767200000Modules and polymer products388283500000Vision systems99570800000Integrated Assemblies134145200000Emerging businesses14760660000096137330000034201300000995574600000Wiring harness68076700000Modules and polymer products188708500000Vision systems56932000000Integrated Assemblies105980000000Emerging businesses44286000000463983200000148262400000612245600000Items not to be reclassified to profit / (loss)-937900000-937900000-15200000Items to be reclassified to profit / (loss)690120000069012000001482000005830300000UnauditedtrueS.R. Batliboi & Co. LLPtrue2027-07-31