SANDHAR2026-04-012026-06-30SANDHAR2026-04-012026-06-30in-capmkt:OtherExpenses1MemberSANDHAR2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares541163SANDHARNOTLISTEDINE278H01035SANDHAR TECHNOLOGIES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-05INRCroresQuarterlyFirst quarterSingle segmentThe Company is engaged in the business of manufacturing and assembling of automotive components.2026-08-1112:30:002026-08-1114:10:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone6659600000123000000678260000047899000000-394000007401000004810000017060000065440000063637000004189000000418900000105800000700000011280000003061000000000306100000-9400000296700000601900000105.095.09005.095.09Notes <br /> <br /> 1 The above statement of unaudited standalone financial results ('the Statement') for the quarter ended 30 June 2026, has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 11 August 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 Company's website at www.sandhargroup.com. The unaudited 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 had 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. 292.68 crores. Consequently, the Company had recognized under “Other income” a gain of Rs. 19.12 crores 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. 26.99 crores at the time of classification. The assets were sold during the year for total proceeds of Rs. 61 crores, resulting in a gain on disposal amounting to Rs. 34.01 crores , which has been recognized under “Other income” in the statement of profit and loss. <br /> <br /> 4 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 1.78 crores 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. 4.00 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 of the quarter ended 31 March 2026 are the balancing figures between audited figures of the full financial year ended 31 March 2026 and published year to date figures upto 31 December 2025, being the date of the end of the third quarter which have been reviewed by the statutory auditor. <br /> <br /> For and on behalf of the Board of Directors of <br /> Sandhar Technologies Limited <br /> <br /> <br /> Place : Gurugram JAYANT DAVAR <br /> Date : 11 August 2026 Executive Chairman (Executive Director) & Chief Executive Officer <br /> DIN:00100801 <br /> Other expenses654400000(Loss)/ gain on remeasurement of defined benefit obligation-12600000-12600000-3200000-9400000