5432142026-01-012026-03-315432142026-03-315432142025-03-315432142025-04-012026-03-315432142026-01-012026-03-31in-capmkt:OtherExpenses1Member5432142026-01-012026-03-31in-capmkt:OtherExpenses2Member5432142026-01-012026-03-31in-capmkt:OtherExpenses3Member5432142026-01-012026-03-31in-capmkt:OtherExpenses4Member5432142026-01-012026-03-31in-capmkt:OtherExpenses5Member5432142026-01-012026-03-31in-capmkt:OtherExpenses6Member5432142026-01-012026-03-31in-capmkt:OtherExpenses7Member5432142026-01-012026-03-31in-capmkt:OtherExpenses8Member5432142026-01-012026-03-31in-capmkt:OtherExpenses9Member5432142025-04-012026-03-31in-capmkt:OtherExpenses1Member5432142025-04-012026-03-31in-capmkt:OtherExpenses2Member5432142025-04-012026-03-31in-capmkt:OtherExpenses3Member5432142025-04-012026-03-31in-capmkt:OtherExpenses4Member5432142025-04-012026-03-31in-capmkt:OtherExpenses5Member5432142025-04-012026-03-31in-capmkt:OtherExpenses6Member5432142025-04-012026-03-31in-capmkt:OtherExpenses7Member5432142025-04-012026-03-31in-capmkt:OtherExpenses8Member5432142025-04-012026-03-31in-capmkt:OtherExpenses9Member5432142026-03-31OtherNoncurrentFinancialAssetsDomain15432142026-03-31OtherNoncurrentAssetsDomain15432142026-03-31OtherCurrentFinancialAssetsDomain15432142026-03-31OtherCurrentAssetsDomain15432142026-03-31OtherNoncurrentFinancialLiabilitiesDomain15432142026-03-31OtherCurrentFinancialLiabilitiesDomain15432142026-03-31OtherCurrentLiabilitiesDomain15432142026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432142026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25432142025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432142025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25432142026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543214NDRAUTONOTLISTEDINE07OG01012NDR Auto Components LimitedMain BoardEquity2025-04-012026-03-312026-05-112026-05-05INRLakhsQuarterlyFourth quarterSingle segmentManufacture of seat structure and seat covers2026-05-1112:15:002026-05-1113:15:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated2290685000817600022988610001691359000017521000752840009996000575480002416600002093368000205493000020549300052649000-3850005226400001532290000003129400018452300015690001860920000000237853000107.767.76007.767.761. The above consolidated financial results of NDR Auto Components Limited the Company its subsidiaries its joint ventures and associates together referred the Group 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 Sales Purchase have been recognised based on contract price with the customers vendors which are subject to escalations and deescalations basis annual price revision. The Group estimated such escalations and deescalations on best estimate basis and these will be formalised by year end. <BR> <BR> 3. In line with the provisions of IND AS108 Operating Segment the Group 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 group operates only in one geographical segment India Accordingly there are no separate reportable segments. <BR> <BR> 4. 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 142 20 Lakhs for the Assessment Year 2021 22 and 2022 23. Further the penalty demand orders for AY 2023 24 and AY 2024 25 were dropped by the Income tax department. The Company filed appeals against the tax and penalty demand orders received from the department with the Commissioner of Income Tax Appeals. Further the Company also filed rectification application of Rs. 389.98 lakhs concerning the outstanding demand. <BR> The Company has now received orders from the Commissioner of Income Tax Appeals reducing the demand to Rs. 366.89 lakhs for the Assessment Years 2020 21 to 2024 25, except for Assessment Year 2022 23 for which the order including the penalty order is still awaited. The total demand orders against assessment year 2022 23 amounts to Rs. 134 lakhs including penalties. <BR> As per Groups own assessment and based on legal advice management is confident of favorable outcome for such appeals. Pending outcome of appeal proceedings no adjustment has been made to these consolidated financial statements. <BR> <BR> 5. 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 Code. 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 statements for the year ended March 31 2026 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> 6. Subject to the approval of the shareholders in the ensuing Annual General Meeting of the company the Board of Directors has recommended the final dividend of 40 percentage Rs. 4 per share of the face value of Rs. 10 each aggregating to Rs. 951.41 lakhs. <BR> <BR> 7. The Group had discontinued recognizing its share of losses of Rs. 12.17 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 Group will resume recognizing its share of profits only after the profits equal the previously unrecognized losses. <BR> <BR> 8. The figures for the last quarter are the balancing figures between audited figures in respect of the full financial year upto March 31, 2026 and the unaudited published year to date figures upto December 31, 2025 being the date of the end of the third quarter of the financial year which were subjected to limited review. <BR> <BR> 9. The Consolidated financial results include the results of the company 2 subsidiary companies 1 associate company and 3 joint venture companies. <BR> <BR> 10. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 11 2026. <BR> <BR> 2025-04-012026-03-31AuditedConsolidated822538000029089000825446900061510850000-21140000286778000328020002109700009020950007562590000691879000-6475000685404000176914000-26000176888000050851600000011092900061944500052000619497000000023785300010333933400026.0426.040026.0426.04Power & Fuel14611000Maintenance of Building & Machinery14060000Consumption of Stores9320000Insurance1661000Freight Outward7938000Factory Expense158446000Legal & Professional Expense9483000Rent, Rates & Taxes116000Miscellaneous & Other Expenses26025000Power & Fuel52746000Maintenance of Building & Machinery56387000Consumption of Stores34227000Insurance5136000Freight Outward42631000Factory Expense590894000Legal & Professional Expense31061000Rent, Rates & Taxes4438000Miscellaneous & Other Expenses8457500020159150001934940000067900200000082521500000420260008672410004242000591420003819036000477076000010081650001510280008154600003157300012723120006177300018111610005630197000237853000333933400035771870003577187000054426100054426100026792000005710530000988990001150722000124962100014452600013941470007840200075290001879000148195700020530100005630197000Other non-current financial assets42026000Other non-current assets59142000Other current financial assets31573000Other current assets61773000Other non-current financial liabilities544261000Other current financial liabilities144526000Other current liabilities7840200032802000-34292000-733510000-800400000-1581970000-580500000-638880000210970000015179000015116000010220000106090000000-322700000-134529000550875000000179673000037120200000010000000000001878000734383000000-17000000000000008447970008051020000000198000001089800000-592112000000000000038449000648330003278600000-136068000-3569780000-356978000508006000151028000Re-measurement gains/(losses) on defined benefit plans2377000Re-measurement gains/(losses) on share of other comprehensive income of associate and joint ventures-2110002166000Re-measurement gains/(losses) on defined benefit plans852000Re-measurement gains/(losses) on share of other comprehensive income of associate and joint ventures-586000266000597000214000156900052000AuditedtrueSR Batliboi & Co LLPtrue2027-07-31