5445992026-04-012026-06-305445992026-04-012026-06-30in-capmkt:OtherExpenses1Member5445992026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544599STUDDSNOTLISTEDINE00Q601028STUDDS ACCESSORIES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-082026-08-01INRMillionsQuarterlyFirst quarterSingle segmentHelmets and accessories2026-08-0817:45:002026-08-0818:25:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone16694300003244000017018700008103500000-274000001750500001500000541600005101500001523810000178060000017806000046000000-460000455400000132520000000013252000026000013278000019677000053.373.37003.373.37Notes to the Unaudited Standalone Financial Results <br /> 1. These financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules as amended from time to time, and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <br /> <br /> 2. The above unaudited standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 8, 2026. The statutory auditors have carried out a limited review of these financial results and have issued an unmodified limited review report thereon. <br /> <br /> 3. On May 22, 2026, the Company incorporated a Wholly Owned Subsidiary in Italy, namely, SMK Helmets Europe SRL, with an initial share capital of Rs. 33.51 million (equivalent to Euro 0.30 million). <br /> <br /> 4. The Company operates in a single reportable segment, i.e., the manufacture and sale of helmets and accessories, in accordance with Ind AS 108 on Operating Segments. <br /> <br /> 5. Tax expense has been provided based on the estimated effective tax rate for the full financial year, applied to the profit for the period. <br /> <br /> 6. Earnings per share for the interim period have not been annualised. <br /> <br /> 7. Previous period figures have been regrouped/reclassified, wherever necessary. <br /> <br /> 8. Figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures upto the third quarter, which were subjected to limited review. <br /> <br /> 9. The Unaudited Standalone Financial Results for the quarter ended June 30, 2026 are available on the Company’s website at www.studds.com under the Investor Relations Section and on the websites of the stock exchanges, namely, BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com. <br /> Other Expenses510150000Gain/ (loss) on remeasurement of the defined benefit plan350000350000900000260000