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TECHNOLOGIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-212026-05-14INRLakhsQuarterlyFourth quarterSingle segmentThe Company is engaged in the business of manufacturing and assembling of automotive components.2026-05-2111:15:002026-05-2114:05:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-11https://sandhargroup.com/uploads/Investor/3-policy-for-determination-of-materality-of-and-dealing-with-related-party-transactions.pdffalsefalseWe confirm that there is no default in Loans and Debt securities of Sandhar Technologies Limited.2026-01-012026-03-31AuditedStandalone7742543000156199000789874200051469060000295611000772774000485270002201220008416710007325611000573131000057313100010944700001094470000463684000000046368400010575000474259000601907000107.77.7007.77.7Notes <BR> <BR> 1 The above statement of audited standalone financial results (the Statement) for the quarter and year ended 31 March 2026, has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 21 May 2026. The same along with the report of the Statutory auditor has been filed with the Bombay Stock Exchange (BSE) and National Stock Exchange (NSE) and also available on the Companys website at www.sandhargroup.com. The audited standalone financial results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013. <BR> <BR> 2 During the year ended 31 March 2026, the Company has transferred certain business units to its wholly owned subsidiaries, [Sandhar Engineering Private Limited and Sandhar Ascast Private Limited] (the Subsidiary), as part of an internal restructuring. The transfer has been effected on a going concern basis/ slump sale basis for a total consideration of Rs. 29,268 lacs. Consequently, the Company has recognised under Other income a gain of Rs. 1,911.99 lacs in its standalone staement of profit and loss during the year, being the excess of the consideration over the carrying value of the net assets transferred. <BR> <BR> 3 During the year ended 31 March 2026, the Company completed the sale of assets of Peenya plant, which had been classified as a non-current asset held for sale as at 31 March 2025. The assets, had a carrying amount of Rs. 2,699.31 lacs at the time of classification. The assets were sold during the year for total proceeds of Rs. 6,100 lacs, resulting in a gain on disposal amounting to Rs. 3,400.69 lacs , which has been recognized under Other income in the statement of profit and loss. <BR> <BR> 4(a) During the year ended 31 March 2025, the Company conducted an impairment review of its investment in equity shares of Sandhar Whetron Electronics Private Limited. Based on the updated assessment, the recoverable amount of the investment, determined using the value-in-use method, exceeded its carrying amount. As a result, the Company has reversed the impairment loss of Rs. 304.33 lacs which was previously recognized during the earlier years. <BR> <BR> 4(b) The Government of India notified the provisions of the four new Labour Codes (Labour Codes) on 21 November 2025, thereby consolidating twenty-nine existing labour laws into a comprehensive and unified framework. Among other changes, the Labour Codes provide a unified definition of wages to be applied across various employee benefit computations. In accordance with Ind AS 19 - Employee Benefits, the Company has recognised one-time expense of Rs 178.01 lacs towards increase in the gratuity and compensated absences liabilities. The Company continues to monitor the finalisation of Central/State Rules. <BR> <BR> 5 The Company is engaged in the business of manufacturing of automotive components. There is no separate reportable business segment as per Ind AS 108 Operating Segments. <BR> <BR> 6 The Board of Directors at its Meeting held on 21 May 2026, has recommended a final dividend @ 40 % i.e. Rs. 4 per equity share. The dates of the book closure for the entitlement of such final dividend and Annual General Meeting shall be decided and informed in due course of time. <BR> <BR> 7 The figures for the quarter ended 31 March 2026 and the corresponding quarter ended in the previous year as reported in the Statement, are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures up to the third quarter ended 31 December of respective years, which have been reviewed by the statutory auditors. <BR> <BR> <BR> For and on behalf of the Board of Directors of <BR> Sandhar Technologies Limited <BR> <BR> Place : New Delhi JAYANT DAVAR <BR> Date : 21 May 2026 Executive Chairman (Executive Director) & Chief Executive Officer <BR> 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