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ain86SHRIPISTON2026-01-012026-03-31RelatedPartyTransactionDomain87SHRIPISTON2025-12-31RelatedPartyTransactionDomain87SHRIPISTON2026-03-31RelatedPartyTransactionDomain87SHRIPISTON2026-01-012026-03-31RelatedPartyTransactionDomain88SHRIPISTON2025-12-31RelatedPartyTransactionDomain88SHRIPISTON2026-03-31RelatedPartyTransactionDomain88SHRIPISTON2026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544344SHRIPISTONNOTLISTEDINE526E01018SHRIRAM PISTONS & RINGS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-112026-05-03INRMillionsQuarterlyFourth quarterSingle segmentAUTOMOTIVE SEGMENT2026-05-1116:05:002026-05-1117:20:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-03-25https://shrirampistons.com/wp-content/uploads/2025/05/POLICY-ON-RELATED-PARTY-TRANSACTIONS.pdffalsefalsethere are no defaults on loans and debt securities 2026-01-012026-03-31AuditedStandalone952800000017200000097000000003794000000243000000121000000124300000028200000022200000020580000007963000000173700000001737000000411000000-2500000038600000001351000000000013510000006300000014140000004400000001030.6630.660030.6630.660.00590.0450.07951. The Company deals primarily in automotive component segment. <BR> <BR> 2. The above results have been prepared in accordance with the recognition and measurement principles of the Companies (Indian Accounting Standards) Rules 2015 (Ind AS) prescribed under section 133 of the Companies Act 2013. <BR> <BR> 3. The Government of India has notified the Labour Codes (effective November 21, 2025) consolidating 29 labour laws. Based on the draft rules/FAQs and best available information, the Company has recognised an additional provision of Rs. 237 million for the year ended March 31 2026 and presented the incremental impact as an Exceptional item given its material, regulatory-driven and non recurring nature. The Company continues to monitor final central/state rules and will record any further accounting impact as required. <BR> <BR> 4. The Board of Directors at its meeting held on November 24 2025 approved the acquisition of 100% equity shares of SPR Auto Interior Lighting Solutions Private Limited (formerly Antolin Lighting India Private Limited) and SPR Auto Interior Solutions Private Limited (formerly Grupo Antolin India Private Limited), together with its subsidiary SPR Auto Interior Solutions Chakan Private Limited (formerly Grupo Antolin Chakan Private Limited). A Share Purchase Agreement was executed on December 5 2025 and the acquisition was completed on January 8 2026. Following completion, the Company holds 100% in SPR Auto Interior Lighting Solutions Private Limited, 100 percent in SPR Auto Interior Solutions Private Limited (an unlisted material subsidiary) and ~99.99 percent in SPR Auto Interior Solutions Chakan Private Limited which has become a step down subsidiary. <BR> <BR> 5. During the year the Company issued and allotted Commercial Papers (CPs) aggregating Rs. 10,000.00 million on December 24 2025 on a private placement basis. The CPs were listed on National Stock Exchange had a tenure of 62 days and matured on February 24 2026. The Company has fully redeemed the CPs on the due date i.e. February 24 2026. <BR> <BR> 6. Pursuant to SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19 2023 (as amended from time to time) on the framework for fund-raising by issuance of debt securities by Large Corporates the Company has assessed the applicability criteria and does not qualify as a Large Corporate as on March 31 2026. Accordingly, the related compliance and disclosure requirements under the said framework are not applicable. <BR> <BR> 7. During the year the Company has issued 100,000 nos. listed, secured rated redeemable, non cumulative non convertible debentures (NCD) of the face value of Rs. 100,000 each secured by way of first pari passu charge along with term lenders on all the movable property of the Company present and future located at Companys manufacturing facilities in Ghaziabad Pathredi and Bulandshahr. <BR> <BR> 8. On 02 April 2026 the Company has received certificate from Ministry of Corporate Affairs (MCA) for name change from Shriram Pistons and Rings Limited to SPR Auto Technologies Limited. <BR> <BR> 9. In addition to the interim dividend declared on February 02 2026 (interim dividend 50 percent i.e. Rs. 5 per equity share of face value Rs. 10 each) which has already been paid during Financial Year 2025-26 the Board has recommended a final dividend 50 percent i.e. Rs. 5 per equity share of face value Rs. 10 each for the financial year ended March 31 2026 subject to shareholders approval at the ensuing Annual General Meeting. <BR> <BR> 10. The figures for the quarter ended March 31 2026 and March 31 2025 are balancing figures between audited figures in respect of full financial years and the unaudited published year to date figures up to the third quarter ended for respective financial years. <BR> <BR> 11. The above results were reviewed and recommended by Audit Committee in its meeting held on May 11 2026 and taken on record by Board of Directors of the Company in its meeting held on May 11 2026. <BR> 2025-04-012026-03-31AuditedStandalone352660000009950000003626100000013967000000863000000-12400000049940000004950000008880000008123000000292060000007055000000-23700000068180000001749000000-68000000168100000005137000000000051370000003400000051710000004400000001028284000000116.6116.600116.6116.60.00590.07790.1657Ratio in timesRatio in timesRatio in timesOther Expenses2058000000Other Expenses81230000005152000000180000000150000009550000002376500000090000000129500000025150000000163000000316150000004541000000465000000566700000013100000087010000003000000048700000015481000000631000000206530000005226800000044000000028381000000288210000002882100000011078000000401000000114790000003350000001970000001201100000058050000001830000003693000000387600000011860000001086700000030200000098000000169000000114360000002344700000052268000000Other non-current financial assets1295000000Other non-current assets163000000Other current financial assets487000000Other current assets631000000Lease Liabilities382000000Other non-current financial liabilities19000000Lease Liabilities53000000Other current financial liabilities1133000000Other current liabilities302000000495000000-341000000-47000000000820000009000000001900000000008880000000-500000002970000000-6400000007810000000-73000000000-160000000211000000702900000000016840000000534500000001763400000000000032000000111900000000044000000000000035093000000348780000000000076500000000-177850000000000000010920000000377000000830000004400000004860000000275900000012293000000-1470000000-147000000278000000131000000Remeasurements of the post employment defined benefit plans7200000072000000Remeasurements of the post employment defined benefit plans75000000750000001800000019000000Fair value change of cash flow hedge1200000012000000Fair value change of cash flow hedge-29000000-290000003000000-70000006300000034000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******S.R. Dinodia & Co. LLP******Entity over which Key management personnel and their Close members of the family has significant influence or controlAny other transactionFees for Professional Services1730000Approved by the Audit Committee86000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Canpac Veritech Solutions Private Limited (formerly Shriram Veritech Solutions Private Ltd)******Entity over which Key management personnel and their Close members of the family has significant influence or controlPurchase of goods or services13540000Approved by the Audit Committee557000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Canpac Veritech Solutions Private Limited (formerly Shriram Veritech Solutions Private Ltd)******Entity over which Key management personnel and their Close members of the family has significant influence or controlAny other transactionAmount Payable0NA01200002180000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Krishnakumar Srinivasan******Managing Director & CEOAny other transactionRent1440000Approved by the Audit Committee72000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Sumati Krishnakumar******Relative of DirectorAny other transactionRent960000Approved by the Audit Committee48000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Pradeep Dinodia HUF******Entity over which Key management personnel and their Close members of the family has significant influence or controlAny other transactionRent1500000Approved by the Audit Committee75000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Deepak C. Shriram & Sons HUF******Entity over which Key management personnel and their Close members of the family has significant influence or controlAny other transactionRent480000Approved by the Audit Committee24000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Usha Rathi******Relative of CFOAny other transactionRent410000Approved by the Audit Committee21000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Rashmi Gupta******Relative of CSAny other transactionRent390000Approved by the Audit Committee20000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentagePurchase of fixed assets112000000Approved by the Audit Committee000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentageSale of goods or services63360000Approved by the Audit Committee775000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentagePurchase of goods or services200000000Approved by the Audit Committee9669000000Limit Revised during the second half of the yearSPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentagePurchase of goods or services2000000Approved by the Audit Committee000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentagePurchase of goods or services6000000Approved by the Audit Committee000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentageAny other transactionRoyalty235950000Approved by the Audit Committee10534000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentageAny other transactionRecovery of Expenditure Incurred5000000Approved by the Audit Committee000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentageAny other transactionPayment of Expenditure Incurred5000000Approved by the Audit Committee000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentagePurchase of goods or services441000000Approved by the Audit Committee22237000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentageAny other transactionAmount Payable0NA0261350000269960000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******Riken Corporation******Public Shareholder holding 21.30 percentageAny other transactionAmount Recoverable0NA014500000480000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******SPR EMF Innovations Pvt. 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transactionAmount received for providing resources and facilities300000Approved by the Audit Committee30000000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******SPR Auto Interior Solutions Private Limited (formerly Group Antolin India Private Limited)******Wholly Owned SubsidiaryAny other transactionRecovery towards Reimbursement of expenses1000000Exempted under Regulation 23(5) of SEBI LODR Regulations000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******SPR Auto Interior Lighting Solutions Private Limited (formerly Antolin Lighting India Private Limited)******Wholly Owned SubsidiaryAny other transactionRecovery towards Reimbursement of expenses1000000Exempted under Regulation 23(5) of SEBI LODR Regulations000SPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******SPR Auto Interior Solutions Chakan Private Limited (formerly Group Antolin Chakan Private Limited)******SubsidiaryAny other transactionRecovery towards Reimbursement of 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during the second half of the yearSPR Auto Technologies Ltd (formerly Shriram Pistons & Rings Ltd)******SPR Engenious Limited******Wholly Owned SubsidiaryAny other transactionReceipt towards Marketing Commission1500000Approved by the Audit Committee000711810000AuditedtrueWalker Chandiok & Co LLPtrue2028-05-31