SHRIPISTON2026-01-012026-03-31SHRIPISTON2026-03-31SHRIPISTON2025-03-31SHRIPISTON2025-04-012026-03-31SHRIPISTON2026-01-012026-03-31in-capmkt:OtherExpenses1MemberSHRIPISTON2025-04-012026-03-31in-capmkt:OtherExpenses1MemberSHRIPISTON2026-03-31OtherNoncurrentFinancialAssetsDomain1SHRIPISTON2026-03-31OtherNoncurrentAssetsDomain1SHRIPISTON2026-03-31OtherCurrentFinancialAssetsDomain1SHRIPISTON2026-03-31OtherCurrentAssetsDomain1SHRIPISTON2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1SHRIPISTON2026-03-31OtherNoncurrentFinancialLiabilitiesDomain2SHRIPISTON2026-03-31OtherNoncurrentLiabilitiesDomain1SHRIPISTON2026-03-31OtherCurrentFinancialLiabilitiesDomain1SHRIPISTON2026-03-31OtherCurrentFinancialLiabilitiesDomain2SHRIPISTON2026-03-31OtherCurrentLiabilitiesDomain1SHRIPISTON2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SHRIPISTON2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SHRIPISTON2026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1SHRIPISTON2025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1SHRIPISTON2026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544344SHRIPISTONNOTLISTEDINE526E01018SHRIRAM PISTONS & RINGS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-112026-05-03INRMillionsQuarterlyFourth quarterSingle segmentAUTOMOTIVE SEGMENT2026-05-1114:05:002026-05-1117:20:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated1455800000024900000014807000000714300000024300000011100000015820000003290000005170000002800000000127250000002082000000-190000002063000000506000000-3400000047200000001591000000000015910000005800000016490000001563000000280000001621000000280000004400000001035.4735.470035.4735.470.00620.04460.08831. 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 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 implemented the four Labour Codes (effective November 21, 2025 subsuming 29 labour laws) and, based on draft rules/FAQs and best available information the Group has recognised an additional provision of Rs. 271 million for the year ended March 31 2026, presented as an exceptional item given its material regulatory driven and non recurring nature while continuing to monitor final central/state rules and related developments for any further accounting impact. <BR> <BR> 4. The Board of Directors of the SPR Auto Technologies Limited Holding Company at its meeting held on November 24 2025 approved the acquisition of 100 percent 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 05 2025 and the acquisition was completed on January 08 2026. Following completion the Company holds 100 percent 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> The total purchase consideration of Rs. 17083 million based on fair value has been allocated as below <BR> <BR> Particulars Amount in Rs. million <BR> Property, plant and equipment (PPE) <BR> including right-of-use assets and 2913 <BR> capital work-in-progress <BR> Customer relationshis 2129 <BR> Non compete agreement 70 <BR> Other assets (net) 107 <BR> Goodwill 11864 <BR> Total Purchase considerations 17083 <BR> <BR> 5. During the year the Holding Company has issued and allotted Commercial Papers (CPs) aggregating Rs. 10000 million on December 24 2025 on a private placement basis. The CPs were listed on NSE had a tenure of 62 days and matured on February 24 2026. Holding Company has fully redeemed the CPs on the due date i.e. February 24 2026. <BR> <BR> 6. During the year the Holding Company has issued 100000 nos. listed secured rated redeemable non cumulative non convertible debentures (NCD) of the face value of Rs. 100000 each secured by way of first pari passu charge along with term lenders on all the movable property of the Holding Company present and future located at Holding Company manufacturing facilities in Ghaziabad Pathredi and Bulandshahr. <BR> <BR> 7. 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 Holding 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> 8. On April 02 2026 the name of the Holding Company has been changed from Shriram Pistons & Rings Limited to SPR Auto Technologies Limited. <BR> <BR> 9. On January 08 2026 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) along with SPR Auto Interior Solutions Chakan Private Limited (formerly Grupo Antolin Chakan Private Limited) were acquired. Further on April 01 2025 Karna Intertech Private Limited and On December 24 2024, SPR TGPEL Precision Engineering Limited were acquired. Hence the financial results for the quarter / period ended March 31 2026 March 31 2025 and December 31 2025 is not comparable with corresponding period of previous year. <BR> <BR> 10. 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 Holding Company 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> 11.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> 12. Figures of previous periods have been regrouped wherever necessary to correspond with the figures of the current period. Further the impact of such reclassifications is not material to the Holding Company. <BR> <BR> 13. 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 Holding Company in its meeting held on May 11 2026. <BR> 2025-04-012026-03-31AuditedConsolidated4458700000011260000004571300000019919000000863000000-206000000575900000062200000014860000009494000000379370000007776000000-27100000075050000001915000000-24000000189100000005614000000000056140000003500000056490000005525000000890000005560000000890000004400000001028473000000125.43125.4300125.43125.430.00620.06260.1546Ratio in timesRatio in timesRatio in timesOther Expenses2800000000Other Expenses9494000000100790000005070000001322600000064550000004530000001070000009000000019950000002192000000104000000423000000334390000006237000000124100000083300000001047000000931100000030000000554000000205130000001337000000280870000006152600000044000000028570000000290100000001172000000301820000001200000000010850000001308500000045100000013680000002200000014926000000666700000040200000064240000006826000000167600000015169000000807000000268000000174000000164180000003134400000061526000000Other non-current financial assets1995000000Other non-current assets423000000Other current financial assets554000000Other current assets1337000000Lease Liabilities911000000Other non-current financial liabilities174000000Other non-current liabilities22000000Lease Liabilities107000000Other current financial liabilities1569000000Other current liabilities807000000622000000-691000000-62800000000-110000000-4800000000111500000000014860000000-60000000-2270000000-6900000008690000000-92000000000-340000000449000000795400000000017040000000625000000001641700000007000000000036000000184500000000068000000000000039306000000399920000000000084100000000-181460000000000000011220000000647000000129000000440000000559000000030770000001252200000062600000006260000004210000001047000000Remeasurements of the post employment defined benefit plans7000000070000000Remeasurements of the post employment defined benefit plans74000000740000001700000018000000Fair value change of cash flow hedge80000008000000Fair value change of cash flow hedge-28000000-280000003000000-70000005800000035000000AuditedtrueWalker Chandiok & Co LLPtrue2028-05-31