5307592026-01-012026-03-315307592026-03-315307592025-03-315307592025-04-012026-03-315307592026-01-012026-03-31in-capmkt:OtherExpenses1Member5307592025-04-012026-03-31in-capmkt:OtherExpenses1Member5307592026-03-31OtherNoncurrentFinancialAssetsDomain15307592026-03-31OtherNoncurrentAssetsDomain15307592026-03-31OtherNoncurrentAssetsDomain25307592026-03-31OtherCurrentFinancialAssetsDomain15307592026-03-31OtherCurrentFinancialAssetsDomain25307592026-03-31OtherNoncurrentFinancialLiabilitiesDomain15307592026-03-31OtherNoncurrentFinancialLiabilitiesDomain25307592026-03-31OtherNoncurrentLiabilitiesDomain15307592026-03-31OtherCurrentFinancialLiabilitiesDomain15307592026-03-31OtherCurrentLiabilitiesDomain15307592026-03-31OtherCurrentLiabilitiesDomain25307592026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15307592025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15307592026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15307592025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15307592026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares530759STERTOOLSNOTLISTEDINE334A01023STERLING TOOLS LTDMain BoardEquity2025-04-012026-03-312026-05-152026-05-09INRLakhsQuarterlyFourth quarterSingle segmentFASTENERS2026-05-1513:00:002026-05-1515:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated2219736000295100002249246000865429000241300034346000241061000238750001012210009968460002265191000-159450008574000069795000486440005248000538920000159030000000159030005998000219010001590300002190100007268900020.440.44000.440.441. The consolidated annual financial results of Sterling Tools Limited ('the Company') and its subsidiaries (collectively 'the Group') for the year ended 31 March 2026 have been extracted from the audited consolidated financial statements and have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 15 May 2026. The statutory auditors of the Group have expressed an unmodified audit opinion on these consolidated annual 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. Figures for the quarters ended 31 March 2026 and 31 March 2025 represents the balancing figures between the audited figures in respect of the full financial year and published year to date reviewed figures upto the third quarter of the years ended 31 March 2026 and 31 March 2025 respectively. <BR> <BR> 4. 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 hence no additional disclosures have been furnished. <BR> <BR> 5. The Board of Directors of the Company have considered and recommended a final dividend of Rs 2.75 per share (face value of Rs 2 per share) [previous year- Rs 2.5 per share (face value of Rs 2 per share)] for the financial year 2025-26 which is subject to approval of the members at the ensuing Annual General Meeting. <BR> <BR> 6. Exceptional items during the year ended 31 March 2026 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 in an earlier year. <BR> <BR> 7. 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 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. The incremental impact on provision for gratuity of Rs 160.55 lakhs and on provision for long-term compensated absences of Rs 27.44 lakhs has primarily arisen due to changes in definition of wages. The Group will continue to monitor the finalization of Central and State Rules and further Government clarifications, and will record any additional accounting impact, as required. <BR> <BR> 8. Consolidated revenues and profit before tax declined as compared to the previous year, primarily due to a shift in the customer mix of a subsidiary company. However, such variations are expected to be temporary within the context of an overall growing market. Further a provision for expected credit loss has been recognised in accordance with Ind-AS 109 for a customer, the subsidiary company has taken legal recourse and the matter is pending at National Company Law Tribunal (NCLT). <BR> <BR> 9. The Holding Company has granted 1,60,108 options to an employee of a subsidiary company under "STL Employee Stock Option Plan 2023" which were vested on 31st January 2026 and were subsequently exercised by employee. Based on the Exercise Letter, recommendation of Nomination and Remuneration Committee, and approval by the board of directors of the Holding Company, the equity shares have been allotted. <BR> <BR> 10. Previous year figures have been regrouped/reclassified, where necessary, to conform to the current period's classification. The impact of such reclassification/regrouping is not material to the consolidated annual financial results.2025-04-012026-03-31AuditedConsolidated827807800011697300083950510003285852000924200072596000979942000981710003988870003168825000801351500038153600094964000476500000210810000-275940001832160000293284000000029328400071260003004100002932840000300410000072689000208.18.02008.18.02Other Expenses996846000Other Expenses316882500031526230002213640000016228000944220000000653060006530600051146000825660003683655000159040000009946310004841360001102597000615000355111000293709000045274900008211145000726890005189817000526250600052625060002028370000001337760003366130001442630001131000005861500065259100011095250002099370005312120007411490002200570002070731000138221000827070004389000229604800029486390008211145000(ii) Other financial assets65306000(g) Income-tax assets (net)5189000(h) Other non-current assets77377000(vi) Other financial assets7033000(c) Other current assets348078000(ia) Lease liabilities129421000(ii) Other financial liabilities4355000(d) Other non-current liabilities58615000(iii) Other financial liabilities220057000(b) Other current liabilities112994000(ia) Lease liabilities2522700098171000238033000-4893920000-252430009805000193000-1289000001041400000-8607900022620003988870000-15256000-67781000147754000-270000125840000164754000000012954600000279710000756210000000196668000055954200000000000357760005462990000000000000000000001602140000300956000-49353000003200000000012271200018493200026830000902700008373000000-26273000024745900042000247501000236635000484136000items that will not be reclassifed to profit and loss78570007857000items that will not be reclassifed to profit and loss9174000917400019690002090000Items will be reclassified to profit and loss110000110000Items will be reclassified to profit and loss42000420000059980007126000AuditedtrueWalker Chandiok & Co LLPtrue2028-05-31