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Auto Components LimitedMain BoardEquity2025-04-012026-03-312025-11-062025-10-30INRLakhsQuarterlySecond quarterSingle segmentManufacture of Seat structure and seat covers2025-11-0609:50:002025-11-0611:05:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-03-24www.ndrauto.comfalsefalseNo <BR> 2025-07-012025-09-30UnauditedStandalone199956100027414000202697500015044300000-1457300073219000817100050064000218821000184013200018684300001868430004553100023610004789200001389510000000138951000-108000138843000237853000105.845.84005.845.84NOTES TO THE UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2025 <BR> 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 <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 above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 06 2025 These results have been subjected to limited review by the statutory auditors of the Company under Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 The auditors have expressed an unmodified conclusion on above results <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 paidup 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 AS 33 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 evoting 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 lakhs excluding penalties for the Assessment Years 2020 21 to 2024 25 along with a penalty demand order of Rs 94 point 68 lakhs 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 lakhs 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 During the current quarter the Company has paid final dividend of Rs 2 point 75 per equity share of the face value of Rs 10 each pertaining to the financial year 2024 25 amounting to Rs 654 point 10 lakhs after the approval by shareholders in Annual General Meeting held on July 10 2025 The dividend amount has been adjusted from the reserves accordingly <BR> 2025-04-012025-09-30UnauditedStandalone385175600033316000388507200028642630000-167360001387940001494100097629000449115000354800600033706600003370660008465400016230008627700002507890000000250789000-2160002505730002378530001010.5410.540010.5410.54Power & Fuel13450000Maintenance of Building & Machinery14002000Consumption of Stores8713000 Insurance1216000Freight Outward16872000Factory Expense143646000Legal & Professional Expense5473000Rent, Rates & Taxes965000Miscellaneous & Other Expenses14484000Power & Fuel26178000Maintenance of Building & Machinery29213000Consumption of Stores15958000 Insurance2136000Freight Outward29302000Factory Expense292455000Legal & Professional Expense12589000Rent, Rates & Taxes2929000Miscellaneous & Other 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