SHRIPISTON2025-10-012025-12-31SHRIPISTON2025-04-012025-12-31SHRIPISTON2025-10-012025-12-31in-capmkt:OtherExpenses1MemberSHRIPISTON2025-04-012025-12-31in-capmkt:OtherExpenses1MemberSHRIPISTON2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SHRIPISTON2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SHRIPISTON2025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1SHRIPISTON2025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544344SHRIPISTONNOTLISTEDINE526E01018SHRIRAM PISTONS & RINGS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-022026-01-24INRMillionsQuarterlyThird quarterSingle segmentAUTOMOTIVE COMPONENT2026-02-0216:15:002026-02-0217:05:00Not applicable2025-10-012025-12-31UnauditedConsolidated10232000000331000000105630000004471000000197000000-1170000001351000000117000000328000000227200000086190000001944000000-2520000001692000000439000000-400000043500000001257000000000012570000001100000012680000001230000000270000001241000000270000004400000001027.9327.930027.9327.930.00630.0910.20531. The Group deals primarily in automotive component segment. <BR> <BR> 2. The above results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard referred to as IND AS 34 Interim Financial reporting prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules made thereunder. <BR> <BR> 3. The Government of India has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health, and Working Conditions Code, 2020 which is Labour Codes with effect from November 21, 2025 which consolidates 29 existing labour laws. Based on the draft rules and FAQs issued by the ministry of labour and employment and best available information, the Group has estimated the financial implications thereof and has made an additional provision of Rs. 252 millions in the quarter and nine months ended December 31, 2025. Considering the materiality, regulatory driven and non recurring nature of the impact, the Group has presented such incremental impact under exceptional item. The Group continues to monitor the finalisation of central / state rules and other developments pertaining to labour codes and would provide appropriate accounting effect on the basis of such developments, if any. <BR> <BR> 4. The Board of Directors of the Holding Company, at its meeting held on November 24, 2025, approved the acquisition of 100% equity shares of Antolin Lighting India Private Limited (ALIPL) and Grupo Antolin India Private Limited (GAIPL) along with Grupo Antolin Chakan Private Limited (GACPL), the subsidiary of GAIPL. A Share Purchase Agreement was executed on December 5, 2025. The acquisition was completed on January 8, 2026, resulting in the Holding Company acquiring 100 percent of ALIPL, 100 percent of GAIPL and 99.99 percent of GACPL. Consequently, ALIPL and GAIPL became wholly owned subsidiaries with GAIPL also classified as an unlisted material subsidiary, and GACPL became a step down subsidiary of the Holding Company. <BR> <BR> 5. The Holding Company has entered into an Asset Purchase Agreement on December 19, 2025, with Sunbeam Lightweighting Solutions Private Limited for the purchase of identified plant, machinery, and related piston line assets for Rs. 280.00 millions. <BR> <BR> 6. The Holding Company has issued and allotted Commercial Papers amounting to Rs. 10,000.00 millions on December 24, 2025, on a private placement basis. These Commercial Papers are listed on National Stock Exchange of India Limited, have a tenure of 62 days, and will mature on February 24, 2026. <BR> <BR> 7. The Holding Company has approved the payment of interim dividend at 50 percent i.e. Rs. 5 on each equity share of the nominal value of Rs. 10 each for the financial year ending March 31, 2026. The record date for the purpose of payment of interim dividend is fixed as February 06, 2026. <BR> <BR> 8. SPR TGPEL Precision Engineering Limited and Karna Intertech Private Limited were acquired on December 24, 2024 and April 01, 2025 respectively. Hence, the financial results for the quarter / period ended December 31, 2025 is not comparable with corresponding period of previous year. <BR> <BR> 9. The above results were reviewed and recommended by Audit Committee in its meeting held on February 02, 2026 and taken on record by Board of Directors of the Holding Company in its meeting held on February 02, 2026.2025-04-012025-12-31UnauditedConsolidated300290000008760000003090500000012776000000619000000-31700000041760000002920000009690000006694000000252090000005696000000-252000000544400000014090000001000000014190000000402500000000004025000000-2300000040020000003965000000600000003941000000610000004400000001090.0190.010090.0190.010.00630.10990.2798In timesIn timesIn timesOther Expenses2272000000Other Expenses6694000000Remeasurements of the post employment defined benefit plans-5000000-5000000Remeasurements of the post employment defined benefit plans40000004000000-10000001000000Fair value change of cash flow hedge1900000019000000Fair value change of cash flow hedge-36000000-360000004000000-1000000011000000-23000000