5307592025-10-012025-12-315307592025-04-012025-12-315307592025-10-012025-12-31in-capmkt:OtherExpenses1Member5307592025-04-012025-12-31in-capmkt:OtherExpenses1Member5307592025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15307592025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15307592025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15307592025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares530759STERTOOLSNOTLISTEDINE334A01023STERLING TOOLS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-032026-01-27INRLakhsQuarterlyThird quarterSingle segmentFASTENERS2026-02-0318:00:002026-02-0319:35:00Not applicable2025-10-012025-12-31UnauditedConsolidated20584570002870600020871630009237910006829000-9256900025320500023937000999100007416150001956718000130445000-857400004470500055128000-26059000290690000156360000000156360002472000181080001563600001810800007236900020.430.43000.430.431. The unaudited consolidated financial results of Sterling Tools Limited (the 'Company') and its subsidiaries (collectively 'the Group') for the quarter and nine months period ended 31 December 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 03 February 2026. The statutory auditors of the Group have conducted a limited review on these unaudited consolidated financial results. <BR> <BR> 2. The above results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') as notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) specified under section 133 of the Companies Act, 2013, other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). <BR> <BR> 3. The Group is primarily in the business of manufacturing of automotive components which falls within a single business segment in terms of the Indian Accounting Standard 108 - Operating Segments, and accordingly there are no reportable segments. <BR> <BR> 4. (a) Exceptional items during the nine months period ended 31 December 2025 represents enhanced compensation amounting to Rs. 949.64 lakhs (including interest of Rs. 622.45 lakhs) received from Delhi Metro Rail Corporation ("DMRC") against land acquired by DMRC pertaining to Holding company carried out in earlier year and incremental impact of notification of new labour codes on provision for employee benefits (refer (b) below). <BR> <BR> (b) On November 21, 2025, the Government of India notified the four Labour Codes - 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 - consolidating twenty-nine existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and disclosed the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Group has presented such incremental impact as statutory impact of new labour codes under exceptional items in these financial results for the quarter and period ended December 31, 2025. The incremental impact on provision for gratuity of Rs. 723.61 lakhs and on provision for long-term compensated absences of Rs. 133.79 lakhs primarily arises due to changes in definition of wages. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and will record any additional impact as deemed appropriate.2025-04-012025-12-31UnauditedConsolidated6058342000874630006145805000242042300068290003825000073888200074295000297666000217197900057483240003974810009224000406705000162166000-32842000129324000027738100000002773810001128000278509000277381000027850900007236900027.677.62007.677.62Other expenses741615000Other expenses2171979000Items that will not be reclassified to profit or loss29650002965000Items that will not be reclassified to profit or loss13170001317000532000121000Items that will not be reclassified to profit or loss3900039000Items that will not be reclassified to profit or loss-68000-680000024720001128000