5432142026-04-012026-06-305432142026-04-012026-06-30in-capmkt:OtherExpenses1Member5432142026-04-012026-06-30in-capmkt:OtherExpenses2Member5432142026-04-012026-06-30in-capmkt:OtherExpenses3Member5432142026-04-012026-06-30in-capmkt:OtherExpenses4Member5432142026-04-012026-06-30in-capmkt:OtherExpenses5Member5432142026-04-012026-06-30in-capmkt:OtherExpenses6Member5432142026-04-012026-06-30in-capmkt:OtherExpenses7Member5432142026-04-012026-06-30in-capmkt:OtherExpenses8Member5432142026-04-012026-06-30in-capmkt:OtherExpenses9Member5432142026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543214NDRAUTONOTLISTEDINE07OG01012NDR Auto Components LimitedMain BoardEquity2026-04-012027-03-312026-08-102026-08-04INRLakhsQuarterlyFirst quarterSingle segmentManufacture of Seat structure and seat covers2026-08-1012:00:002026-08-1013:00:00Not applicablefalsefalseNot Applicable.2026-04-012026-06-30UnauditedStandalone22359850001208700022480720001615749000030521000786870007423000633130002566870002052380000195692000019569200050606000-21320004847400001472180000000147218000159000147377000237853000106.196.19006.196.191 The above standalone financial results of NDR Auto Components Limited the Company have been prepared in accordance with Indian Accounting Standards IND AS as prescribed under section 133 of the Companies Act 2013 read with the relevant rules and amendments thereto and the other accounting principles generally accepted in India. <br /> 2. The Sales Purchase have been recognised based on contract price with the customers vendors which are subject to escalations and de escalations basis annual price revision. The Company estimated such escalations and de escalations on best estimate basis and these will be formalised by year end. <br /> 3. In line with the provisions of IND AS 108 Operating Segment the Company is engaged in the business of manufacturing of different seating systems and components for automobiles including two wheeler which constitute single reporting business segment and the company operates only in one geographical segment India. Accordingly there are no separate reportable segments. <br /> 4. In the financial year 2023 24, the Income Tax Department the department conducted a search under section 132 of the Income Tax Act 1961 at certain premises of the Company including manufacturing locations and residence of few of its employees key managerial personnel. <br /> The Company received demand orders amounting to Rs. 502.20 Lakhs excluding penalties for the Assessment Years 2020 21 to 2024 25, along with a penalty demand order of Rs. 142.20 lakhs for the Assessment Year 2021 22 and 2022 23. Further the penalty demand orders for AY 2023 24 and AY 2024 25 were dropped by the Income tax department. The Company filed appeals against the tax and penalty demand orders received from the department with the Commissioner of Income Tax Appeals. Further the Company also filed rectification application of Rs. 389.98 lakhs concerning the outstanding demand. <br /> The Company received orders from the Commissioner of Income Tax Appeals reducing the demand to Rs. 366.89 lakhs for the Assessment Years 2020 21 to 2024 25 except for Assessment Year 2022 23 for which the appellate order including the penalty order is still awaited. The total demand orders against assessment year 2022 23 amounts to Rs. 134 lakhs including penalties. The Company has filed appeals before the appropriate higher authorities against the demand orders received. <br /> As per Companys own assessment and based on legal advice management is confident of favorable outcome for such appeals. Pending outcome of appeal proceedings no adjustment has been made to these standalone financial results. <br /> 5. In the financial year 2025 26 the company recognised exceptional items amounting to Rs. 64.75 lakhs representing an expense towards employee benefit obligations arising from the implementation of the Code on Wages 2019. <br /> 6. The figures for the last quarter are the balancing figures between audited figures in respect of the full financial year upto March 31 2026 and the unaudited published year to date figures upto December 31 2025 being the date of the end of the third quarter of the financial year which were subjected to limited review. <br /> 7. The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 10 2026.Power & Fuel15758000Maintenance of Building & Machinery12581000Consumption of Stores9551000Insurance763000Freight Outward14306000Factory Expense172269000Legal & Professional Expense7577000Rent, Rates & Taxes755000Miscellaneous & Other Expenses23127000Re-measurement gains/(losses) on defined benefit plans21200021200053000159000