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AUTO LIMITEDMain BoardEquity2025-04-012026-03-312026-05-162026-04-28INRLakhsQuarterlyFourth quarterSingle segmentMANUFACTURING OF THREE WHEELERS AUTOMOBILES2026-05-1612:01:002026-05-1612:42:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNoNofalsetrue2025-05-17https://atulauto.co.in/policiescodes/falsefalseNot Applicable2026-01-012026-03-31UnauditedStandalone230430000022800000232710000016181000000101600000178100000180000039300000156200000209510000023200000002320000004960000083000005790000001741000000000174100000470000017880000013880000056.276.27006.276.271. The above results were reviewed and recommended by the Audit Committee, at its meeting held on May 16, 2026 for approval by the board and these results were approved and taken on record at the meeting of Board of Directors of the company held on that date and subjected to audit by the statutory auditors. <BR> <BR> 2. These financial results have been prepared in accordance with the recognition and measurement principles under Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. <BR> <BR> 3. The company is in the business of manufacturing and selling auto rickshaws in domestic and overseas market and therefore, the company's business falls within a single business segment of manufacturing and selling auto rickshaws only in accordance with IND AS 108 - Operating Segments. <BR> <BR> 4. Other income includes following: : As per Notes in PDF File. <BR> <BR> 5. Exceptional Items losses / (gains) (net): As per Notes in PDF File. <BR> <BR> 6. The company has purchased one business unit ("L5 Division ") from one of its subsidiaries named Atul Greentech Private Limited ("AGPL") with effect from 15.01.2026 by way of slump sale transaction. Since both the entities are under common control, the accounting of the said transaction in the Standalone Financials has been done applying Pooling of Interest method as prescribed in Appendix C of Ind AS 103 'Business Combinations'. Consequently, the previous year / period figures have been restated considering that the transaction has taken place from the beginning of the preceding period i.e. 01/04/2024 as required under Appendix C of Ind AS 103. <BR> <BR> 7. 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