5132622026-01-012026-03-315132622026-03-315132622025-03-315132622025-04-012026-03-315132622026-01-012026-03-31in-capmkt:OtherExpenses1Member5132622025-04-012026-03-31in-capmkt:OtherExpenses1Member5132622026-03-31OtherNoncurrentFinancialAssetsDomain15132622026-03-31OtherNoncurrentAssetsDomain15132622026-03-31OtherNoncurrentAssetsDomain25132622026-03-31OtherCurrentFinancialAssetsDomain15132622026-03-31OtherCurrentAssetsDomain15132622026-03-31OtherNoncurrentFinancialLiabilitiesDomain15132622026-03-31OtherNoncurrentLiabilitiesDomain15132622026-03-31OtherCurrentFinancialLiabilitiesDomain15132622026-03-31OtherCurrentLiabilitiesDomain15132622026-03-31OtherCurrentLiabilitiesDomain25132622026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15132622025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15132622026-01-012026-03-31RelatedPartyTransactionDomain15132622025-12-31RelatedPartyTransactionDomain15132622026-03-31RelatedPartyTransactionDomain15132622026-01-012026-03-31RelatedPartyTransactionDomain25132622025-12-31RelatedPartyTransactionDomain25132622026-03-31RelatedPartyTransactionDomain25132622026-01-012026-03-31RelatedPartyTransactionDomain35132622025-12-31RelatedPartyTransactionDomain35132622026-03-31RelatedPartyTransactionDomain35132622026-01-012026-03-31RelatedPartyTransactionDomain45132622025-12-31RelatedPartyTransactionDomain45132622026-03-31RelatedPartyTransactionDomain45132622026-01-012026-03-31RelatedPartyTransactionDomain55132622025-12-31RelatedPartyTransactionDomain55132622026-03-31RelatedPartyTransactionDomain55132622026-01-012026-03-31RelatedPartyTransactionDomain65132622025-12-31RelatedPartyTransactionDomain65132622026-03-31RelatedPartyTransactionDomain65132622026-01-012026-03-31RelatedPartyTransactionDomain75132622025-12-31RelatedPartyTransactionDomain75132622026-03-31RelatedPartyTransactionDomain75132622026-01-012026-03-31RelatedPartyTransactionDomain85132622025-12-31RelatedPartyTransactionDomain85132622026-03-31RelatedPartyTransactionDomain85132622026-01-012026-03-31RelatedPartyTransactionDomain95132622025-12-31RelatedPartyTransactionDomain95132622026-03-31RelatedPartyTransactionDomain95132622026-01-012026-03-31RelatedPartyTransactionDomain105132622025-12-31RelatedPartyTransactionDomain105132622026-03-31RelatedPartyTransactionDomain105132622026-01-012026-03-31RelatedPartyTransactionDomain115132622025-12-31RelatedPartyTransactionDomain115132622026-03-31RelatedPartyTransactionDomain115132622026-01-012026-03-31RelatedPartyTransactionDomain125132622025-12-31RelatedPartyTransactionDomain125132622026-03-31RelatedPartyTransactionDomain125132622026-01-012026-03-31RelatedPartyTransactionDomain135132622025-12-31RelatedPartyTransactionDomain135132622026-03-31RelatedPartyTransactionDomain135132622026-01-012026-03-31RelatedPartyTransactionDomain145132622025-12-31RelatedPartyTransactionDomain145132622026-03-31RelatedPartyTransactionDomain145132622026-01-012026-03-31RelatedPartyTransactionDomain155132622025-12-31RelatedPartyTransactionDomain155132622026-03-31RelatedPartyTransactionDomain155132622026-01-012026-03-31RelatedPartyTransactionDomain165132622025-12-31RelatedPartyTransactionDomain165132622026-03-31RelatedPartyTransactionDomain165132622026-01-012026-03-31RelatedPartyTransactionDomain175132622025-12-31RelatedPartyTransactionDomain175132622026-03-31RelatedPartyTransactionDomain175132622026-01-012026-03-31RelatedPartyTransactionDomain185132622025-12-31RelatedPartyTransactionDomain185132622026-03-31RelatedPartyTransactionDomain185132622026-01-012026-03-31RelatedPartyTransactionDomain195132622025-12-31RelatedPartyTransactionDomain195132622026-03-31RelatedPartyTransactionDomain195132622026-01-012026-03-31RelatedPartyTransactionDomain205132622025-12-31RelatedPartyTransactionDomain205132622026-03-31RelatedPartyTransactionDomain205132622026-01-012026-03-31RelatedPartyTransactionDomain215132622025-12-31RelatedPartyTransactionDomain215132622026-03-31RelatedPartyTransactionDomain215132622026-01-012026-03-31RelatedPartyTransactionDomain225132622025-12-31RelatedPartyTransactionDomain225132622026-03-31RelatedPartyTransactionDomain225132622026-01-012026-03-31RelatedPartyTransactionDomain235132622025-12-31RelatedPartyTransactionDomain235132622026-03-31RelatedPartyTransactionDomain235132622026-01-012026-03-31RelatedPartyTransactionDomain245132622025-12-31RelatedPartyTransactionDomain245132622026-03-31RelatedPartyTransactionDomain245132622026-01-012026-03-31RelatedPartyTransactionDomain255132622025-12-31RelatedPartyTransactionDomain255132622026-03-31RelatedPartyTransactionDomain255132622026-01-012026-03-31RelatedPartyTransactionDomain265132622025-12-31RelatedPartyTransactionDomain265132622026-03-31RelatedPartyTransactionDomain265132622026-01-012026-03-31RelatedPartyTransactionDomain275132622025-12-31RelatedPartyTransactionDomain275132622026-03-31RelatedPartyTransactionDomain275132622026-01-012026-03-31RelatedPartyTransactionDomain285132622025-12-31RelatedPartyTransactionDomain285132622026-03-31RelatedPartyTransactionDomain285132622026-01-012026-03-31RelatedPartyTransactionDomain295132622025-12-31RelatedPartyTransactionDomain295132622026-03-31RelatedPartyTransactionDomain295132622026-01-012026-03-31RelatedPartyTransactionDomain305132622025-12-31RelatedPartyTransactionDomain305132622026-03-31RelatedPartyTransactionDomain305132622026-01-012026-03-31RelatedPartyTransactionDomain315132622025-12-31RelatedPartyTransactionDomain315132622026-03-31RelatedPartyTransactionDomain315132622026-01-012026-03-31RelatedPartyTransactionDomain325132622025-12-31RelatedPartyTransactionDomain325132622026-03-31RelatedPartyTransactionDomain325132622026-01-012026-03-31RelatedPartyTransactionDomain335132622025-12-31RelatedPartyTransactionDomain335132622026-03-31RelatedPartyTransactionDomain335132622026-01-012026-03-31RelatedPartyTransactionDomain345132622025-12-31RelatedPartyTransactionDomain345132622026-03-31RelatedPartyTransactionDomain345132622026-01-012026-03-31RelatedPartyTransactionDomain355132622025-12-31RelatedPartyTransactionDomain355132622026-03-31RelatedPartyTransactionDomain355132622026-01-012026-03-31RelatedPartyTransactionDomain365132622025-12-31RelatedPartyTransactionDomain365132622026-03-31RelatedPartyTransactionDomain365132622026-01-012026-03-31RelatedPartyTransactionDomain375132622025-12-31RelatedPartyTransactionDomain375132622026-03-31RelatedPartyTransactionDomain375132622026-01-012026-03-31RelatedPartyTransactionDomain385132622025-12-31RelatedPartyTransactionDomain385132622026-03-31RelatedPartyTransactionDomain385132622026-01-012026-03-31RelatedPartyTransactionDomain395132622025-12-31RelatedPartyTransactionDomain395132622026-03-31RelatedPartyTransactionDomain395132622026-01-012026-03-31RelatedPartyTransactionDomain405132622025-12-31RelatedPartyTransactionDomain405132622026-03-31RelatedPartyTransactionDomain405132622026-01-012026-03-31RelatedPartyTransactionDomain415132622025-12-31RelatedPartyTransactionDomain415132622026-03-31RelatedPartyTransactionDomain415132622026-01-012026-03-31RelatedPartyTransactionDomain425132622025-12-31RelatedPartyTransactionDomain425132622026-03-31RelatedPartyTransactionDomain425132622026-01-012026-03-31RelatedPartyTransactionDomain435132622025-12-31RelatedPartyTransactionDomain435132622026-03-31RelatedPartyTransactionDomain435132622026-01-012026-03-31RelatedPartyTransactionDomain445132622025-12-31RelatedPartyTransactionDomain445132622026-03-31RelatedPartyTransactionDomain445132622026-01-012026-03-31RelatedPartyTransactionDomain455132622025-12-31RelatedPartyTransactionDomain455132622026-03-31RelatedPartyTransactionDomain455132622026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares513262SSWLNOTLISTEDINE802C01033STEEL STRIPS WHEELS LTDMain BoardEquity2025-04-012026-03-312026-05-292026-05-06INRLakhsQuarterlyFourth quarterSingle segmentAUTO COMPONENTS2026-05-2911:00:002026-05-2912:50:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-01-22https://sswlindia.com/wp-content/themes/sswl/assets/docs/relatedparty_transaction.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone14746342000323580001477870000097712070000806200001133648000309649000350259000226806400013913447000865253000086525300019846900022283000220752000064450100000006445010001422600065872700015718000014.14.09004.14.091.The above financial results have been reviewed and recommended by Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 29th May 2026. The statutory auditors have expressed an unmodified opinion on these results. <BR> 2.The Chief Operating Decision Maker "CODM" reviews the operations of the company as a whole, hence there are no reportable segments as per Ind AS 108 "Operating Segments". <BR> 3.These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015, Companies (Indian Accounting Standards) amendment Rules, 2016 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI circular CIR/CFT/FAC/62/2016 dated July 05, 2016 and other accounting principles generally accepted in India. <BR> 4.The Board of Directors of company have recommended a final dividend at rate of 150% i.e. Rs. 1.50 per fully paid up equity share of face value of Rs.1/- each subject to the approval of shareholders at the ensuing Annual General Meeting (AGM) of the Company. <BR> 5.The figures for the corresponding previous periods have been restated/ regrouped, wherever necessary, to make them comparable. The figures of last quarters are the balancing figures between audited figures in respect of full financial year and the published year to date figures upto the third quarter of the current financial year which were subject to limited review by the statutory auditors. 2025-04-012026-03-31AuditedStandalone5182802500011870600051946731000346317750000-6463020004297986000123216700012878920008433712000492372300002709501000027095010006524010003622700068862800002020873000000020208730007573000202844600015718000011681980300012.8612.820012.8612.82Other Expenses2268064000Other Expenses843371200018218873000141705700006300000160851000018535000034620100004704840002045891500095252710000608957400015125000500890001447132000639000760255900005808870001770871700000381676320001571800001719068700017347867000173478670002759318000170659000292997700012025800015197330002418500045941530005499694000507892000950983100010017723000123720001552978900056924000014346000112237000162256120002081976500038167632000Other Financial assets185350000Other non-current assets438177000Right to use assets32307000Other financial assets639000Other current assets580887000Other financial liabilities170659000Lease liability24185000Other financial liabilities12372000Lease liability496000Other current liabilities5687440001232167000-2093937000-1226475000000000249697000000012878920000-1286340000-322793000-190232000000730310000000-734900001120640000383014100000-98588000420000000033115530000000000014757900020820970000000000000000000009858800000-183593000000502200000000131750000013328200002953000196476000123134500000-1441072000345510000345510003066300065214000Re-measurement gain (losses) on defined benefit plans1901100019011000Re-measurement gain (losses) on defined benefit plans10120000101200004785000254700000142260007573000Steel Strips Wheels Limited******Dheeraj Garg******Managing Director and Promoter (KMP)RemunerationNot Applicable2688000044800004480000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary.Steel Strips Wheels Limited******Dheeraj Garg******Managing Director and Promoter (KMP)RemunerationNot Applicable79187000079187000Remuneration here refers to Commission for the FY 2025-26. Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary.Steel Strips Wheels Limited******Mohan Joshi******Deputy Managing Director (ED; KMP)RemunerationNot Applicable3883000647000647000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary.Steel Strips Wheels Limited******Manohar Lal Jain******Whole time director (KMP)RemunerationNot Applicable4798000725000762000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary.Steel Strips Wheels Limited******Rahul Kumar******Chief Financial Officer (KMP) (w.e.f. 12.11.2025)RemunerationNot Applicable9640000193000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.Steel Strips Wheels Limited******Naveen Sorot******Chief Financial Officer (KMP) (upto 12.09.2025)RemunerationNot Applicable161800000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors. Sh. Naveen Sorot, the previous Chief Financial Officer of the Company was paid gratuity & Leave encashment during the half year ended 31.03.2026.Steel Strips Wheels Limited******Kanika Sapra******Company Secretary (KMP) RemunerationNot Applicable5960007800088000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.Steel Strips Wheels Limited******Rajinder Kumar Garg******Chairman and relative of KMP (Promoter)RemunerationNot Applicable15000000Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.Steel Strips Wheels Limited******Sanjay Garg******Non-executive Non-Independent DirectorRemunerationNot Applicable15000000Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.Steel Strips Wheels Limited******Shashi Bhushan Gupta******Non-executive Independent DirectorRemunerationNot Applicable18000000Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.Steel Strips Wheels Limited******Virander Kumar Arya******Non-executive Independent DirectorRemunerationNot Applicable18000000Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.Steel Strips Wheels Limited******Siddharth Bansal******Non-executive Independent DirectorRemunerationNot Applicable6000000Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.Steel Strips Wheels Limited******Deva Bharathi Reddy******Non-executive Independent DirectorRemunerationNot Applicable5000000Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.Steel Strips Wheels Limited******Sukhvinder Khanna******Non-executive Independent DirectorRemunerationNot Applicable15000000Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.Steel Strips Wheels Limited******Hansraj Trust******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Any other transactionContribution for CSR activities31500000Approved1661000000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. The Audit Committee and Board of Directors have revised its approval to make a contribution of an amount of Rs. 315.00 lakhs to Hansraj Trust for undertaking CSR activities during the financial year 2025-26.Steel Strips Wheels Limited******Clean Max Astria Private Limited******Associate CompanyPurchase of goods or services27375000Approved27375000856800013524000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Pursuant to the approval given by Audit Committee and the Board of Directors of the Company, the Company had entered into Energy Supply Agreement with Clean Max Astria Private Limited for a period of 25 years for purchase of power. Thus, the Value of related party transaction as approved by audit committee has been shown as equal to the amount of transaction undertaken during the reporting period.Steel Strips Wheels Limited******Clean Max Enviro Energy Solutions Private Limited******Holding Company of AssociatePurchase of goods or services9759000Approved975900002843000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Pursuant to the approval given by Audit Committee and the Board of Directors of the Company, the Company had entered into Power Purchase Agreement with Clean Max Astria Private Limited (CMAPL) and Clean Max Enviro Energy Solutions Private Limited (the holding Company of CMAPL) for purchase of power . Thus, the Value of related party transaction as approved by audit committee has been shown as equal to the amount of transaction undertaken during the reporting period.Steel Strips Wheels Limited******AMW AutoComponent Limited (AACL)******Wholly Owned SubsidiaryPurchase of fixed assets2832000Approved283200052480002416000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. SSWL had given an Advance of Rs. 52.48 lakhs for purchase of fixed assets to AACL. During the reporting period, fixed assets for Rs. 28.32 lakhs were purchased by SSWL and remaining amount of Rs. 24.16 lakhs was refunded back by AACL to SSWL.Steel Strips Wheels Limited******AMW AutoComponent Limited (AACL)******Wholly Owned SubsidiaryAny other transactionRefund of balance Advance given by SSWL to AACL for purchase of fixed assets2416000Approved241600024160000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. SSWL had given an Advance of Rs. 52.48 lakhs for purchase of fixed assets to AACL. During the reporting period, fixed assets for Rs. 28.32 lakhs were purchased by SSWL and remaining amount of Rs. 24.16 lakhs was refunded back by AACL to SSWL.Steel Strips Wheels Limited******AMW AutoComponent Limited (AACL)******Wholly Owned SubsidiaryInterest received42069000Approved420690009892800082653000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Pursuant to the approval of the Audit Committee and the Board of Directors of the Company, Company has given a loan of Rs. 13315 Lakhs to AACL for the implementation of the Resolution Plan. The rate of interest charged on the said loan is 1 month TBill plus 1.99 bps 8.01 percent at the time of disbursement of loan to AACL.Steel Strips Wheels Limited******AMW AutoComponent Limited (AACL)******Wholly Owned SubsidiaryAny other transactionLease Rent paid by SSWL to AACL14400000Approved1440000000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods.Steel Strips Wheels Limited******AMW AutoComponent Limited (AACL)******Wholly Owned SubsidiaryAny other transactionSecurity amount paid to AACL for taking land, together with building, sheds, etc. on leashold basis.27000000Approved27000000027000000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. In regard to the land, together with building, sheds, etc. taken on lease from AACL by SSWL, SSWL had paid Rs. 270 lakhs as security deposit to AACL. Accordingly, the same has been shown under value of transaction during the reporting period as well as under the closing balance.Steel Strips Wheels Limited******Dheeraj Garg******Managing Director and Promoter (KMP)Dividend paidNot Applicable0580030000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Manohar Lal Jain******Whole time director (KMP)Dividend paidNot Applicable01950000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Mohan Joshi******Deputy Managing Director (ED; KMP) Dividend paidNot Applicable0420000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Rajinder Kumar Garg******Chairman and relative of KMP (Promoter)Dividend paidNot Applicable038190000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Virander Kumar Arya******Non-executive Independent DirectorDividend paidNot Applicable030000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Sukhvinder Khanna******Non-executive Independent DirectorDividend paidNot Applicable0130000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Sunena Garg******Promoters Group (Relative of KMP)Dividend paidNot Applicable069990000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Priya Garg******Promoters Group (Relative of KMP)Dividend paidNot Applicable010570000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Shallu Garg******Relative of Sh. Sanjay Garg, Director of CompanyDividend paidNot Applicable0280000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Vinod Kumar Mittal******Relative of Sh. Manohar Lal Jain, Whole Time Director(KMP) of CompanyDividend paidNot Applicable0830000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******SAB Industries Limited******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable0165520000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******SAB Udyog Limited******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable0142820000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Malwa Chemtex Udyog Ltd******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable048130000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Steel Strips Financiers Pvt Ltd******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable02500000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Munak International Pvt Ltd******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable0280000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******S S Credits Pvt Ltd******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable0200000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******S J Mercantile Pvt Ltd******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable0150000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Malwa Holdings Pvt Ltd.******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable050000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Munak Investments Pvt Ltd.******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable050000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Steel Strips Holdings Pvt Ltd.******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable020000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Chandigarh Developers Pvt Ltd.******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable075600000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******DHG Marketing Pvt Ltd.******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable062640000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.Steel Strips Wheels Limited******Chandigarh Aircraft Management Services Private Limited******Promoters Group (Enterprise over which KMP or their relatives exercise significant influence)Dividend paidNot Applicable04550000Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 01.10.2025 i.e. the beginning of the reporting period, the dividend amount stands as payable. Accordingly, the amount has been shown only under opening balance in this report.261307000AuditedtrueM/s AKR and Associates, Chartered Accountantstrue2028-11-30