NDRAUTO2025-10-012025-12-31NDRAUTO2025-04-012025-12-31NDRAUTO2025-10-012025-12-31in-capmkt:OtherExpenses1MemberNDRAUTO2025-10-012025-12-31in-capmkt:OtherExpenses2MemberNDRAUTO2025-10-012025-12-31in-capmkt:OtherExpenses3MemberNDRAUTO2025-10-012025-12-31in-capmkt:OtherExpenses4MemberNDRAUTO2025-10-012025-12-31in-capmkt:OtherExpenses5MemberNDRAUTO2025-10-012025-12-31in-capmkt:OtherExpenses6MemberNDRAUTO2025-10-012025-12-31in-capmkt:OtherExpenses7MemberNDRAUTO2025-10-012025-12-31in-capmkt:OtherExpenses8MemberNDRAUTO2025-10-012025-12-31in-capmkt:OtherExpenses9MemberNDRAUTO2025-04-012025-12-31in-capmkt:OtherExpenses1MemberNDRAUTO2025-04-012025-12-31in-capmkt:OtherExpenses2MemberNDRAUTO2025-04-012025-12-31in-capmkt:OtherExpenses3MemberNDRAUTO2025-04-012025-12-31in-capmkt:OtherExpenses4MemberNDRAUTO2025-04-012025-12-31in-capmkt:OtherExpenses5MemberNDRAUTO2025-04-012025-12-31in-capmkt:OtherExpenses6MemberNDRAUTO2025-04-012025-12-31in-capmkt:OtherExpenses7MemberNDRAUTO2025-04-012025-12-31in-capmkt:OtherExpenses8MemberNDRAUTO2025-04-012025-12-31in-capmkt:OtherExpenses9MemberNDRAUTO2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1NDRAUTO2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1NDRAUTO2025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543214NDRAUTONOTLISTEDINE07OG01012NDR Auto Components LimitedMain BoardEquity2025-04-012026-03-312026-02-042026-01-29INRLakhsQuarterlyThird quarterSingle segmentManufacture of Seat structure and seat covers2026-02-0411:50:002026-02-0412:45:00Declaration of unmodified opinionfalsefalseNo <BR> 2025-10-012025-12-31UnauditedStandalone20829390006513000208945200015954630000-21925000727000007865000557930002098810001919777000169675000-647500016320000039344000-3190003902500001241750000000124175000-925000123250000237853000105.225.22005.225.221. 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> <BR> 2. The Sale 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> <BR> 3. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 04, 2026. <BR> <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> <BR> 5. 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. 502.20 lakhs (excluding penalties) for the Assessment Years 2020-21 to 2024-25, along with a penalty demand order of Rs. 94.68 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. 389.98 lakhs concerning the outstanding demand. <BR> During the current quarter, the Company has received a penalty demand order amounting to Rs. 47.52 lakhs for assessment year 2020-21 against which the Company is in the process to file appeal. Further the penalty proceedings for assessment year 2023-24 and 2024-25 were dropped. <BR> As per Company’s 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> <BR> 6. Effective 21 November 2025, The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes (collectively referred to as the New Labour Codes). These legislative changes have revised the definition of wages for the purpose of computation of employee benefits and expanded the scope and eligibility of certain employee related social security benefits. <BR> Following a comprehensive assessment conducted by the Group information currently available and consistent with the FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India the Group has evaluated the incremental impact resulting from the implementation of these codes. Given the materiality regulatory driven nature and non recurring aspect of this impact, the Group has recognized an exceptional item in the consolidated financial results for the quarter and nine-month period ending December 31 2025 amounting to Rs 64.75 lakhs (which includes gratuity and compensated absences). <BR> The Group will continue to monitor developments and clarifications from the Government regarding other aspects of the New Labour Codes and will make appropriate accounting adjustments as necessary based on these developments. <BR> <BR> 7. The company had discontinued recognizing its share of losses of Rs. 12.07 lakhs from its investment in Toyota Boshoku Relan India Private Limited (joint venture) after the accumulated losses exceeded the carrying amount of the investment of Rs. 0.50 lakhs. If the joint venture subsequently reports profits, the company will resume recognizing its share of profits only after the profits equal the previously unrecognized losses. <BR> <BR> 8. The Consolidated financial results include the results of the company 2 subsidiary companies 1 associate company and 3 joint venture companies.2025-04-012025-12-31UnauditedStandalone593469500039829000597452400044597260000-38661000211494000228060001534220006589960005467783000506741000-6475000500266000123998000130400012530200003749640000000374964000-1141000373823000237853000105.225.22005.225.22Power & Fuel11957000Maintenance of Building & Machinery13114000Consumption of Stores8949000Insurance1278000Freight Outward5391000Factory Expense139993000Legal & Professional Expense8827000Rent, Rates & Taxes677000Miscellaneous & Other Expenses19695000Power & Fuel38135000Maintenance of Building & Machinery42327000Consumption of Stores24907000Insurance3414000Freight Outward34693000Factory Expense432448000Legal & Professional Expense21416000Rent, Rates & Taxes3606000Miscellaneous & Other Expenses58050000Re-measurement gains/(losses) on defined benefit plans-1237000-1237000Re-measurement gains/(losses) on defined benefit plans-1525000-1525000-312000-384000-925000-1141000Unauditedtrue SR Batliboi & Co LLPtrue2027-07-31