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:OtherExpenses9Member5432142026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15432142026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217: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 applicable2026-04-012026-06-30UnauditedConsolidated22145270001098000022255070001602022000022643000787460007423000638460002576480002032328000193179000019317900051060000-408300046977000014620200000017832000164034000400016403800016403800001640380000237853000106.96.9006.96.91. The above consolidated financial results of NDR Auto Components Limited the Company its subsidiaries its joint ventures and associates together referred the Group 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 Group 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 Group 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 group 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 Group 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 Group filed appeals against the tax and penalty demand orders received from the department with the Commissioner of Income Tax Appeals. Further the Group also filed rectification application of Rs. 389.98 lakhs concerning the outstanding demand. <br /> The Group 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 Group has filed appeals before the appropriate higher authorities against the demand orders received. <br /> As per Groups own assessment and based on legal advice management is confident of favourable outcome for such appeals. Pending outcome of appeal proceedings no adjustment has been made to these consolidated financial results. <br /> 5. In the financial year 2025 26 the Group 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 Group had discontinued recognizing its share of losses of Rs. 12.27 lakhs from its investment in Toyota Boshoku Relan India Private Limited joint venture after the accumulated losses exceeded the carrying amount of the investment of Rs. 0.50 lakhs. If the joint venture subsequently reports profits the Group will resume recognizing its share of profits only after the profits equal the previously unrecognized losses. <br /> 7. 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 /> 8. The Consolidated financial results include the results of the company 2 subsidiary companies 1 associate company and 3 joint venture companies. <br /> 9. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 10 2026.Power & Fuel15758000Maintenance of Building & Machinery12586000Consumption of Stores9551000Insurance763000Freight Outward14306000Factory Expense172995000Legal & Professional Expense7589000Rent, Rates & Taxes887000Miscellaneous & Other Expenses23213000Re-measurement gains/(losses) on defined benefit plans212000Re-measurement gains/(losses) on share of other comprehensive income of associate and joint ventures-15500057000530004000