SHRIPISTON2026-07-012026-09-30SHRIPISTON2026-09-30SHRIPISTON2026-03-31SHRIPISTON2026-04-012026-09-30SHRIPISTON2026-07-012026-09-30in-capmkt:OtherExpenses1MemberSHRIPISTON2026-04-012026-09-30in-capmkt:OtherExpenses1MemberSHRIPISTON2026-09-30OtherNoncurrentFinancialAssetsDomain1SHRIPISTON2026-09-30OtherNoncurrentAssetsDomain1SHRIPISTON2026-09-30OtherCurrentFinancialAssetsDomain1SHRIPISTON2026-09-30OtherCurrentAssetsDomain1SHRIPISTON2026-09-30OtherNoncurrentFinancialLiabilitiesDomain1SHRIPISTON2026-09-30OtherNoncurrentFinancialLiabilitiesDomain2SHRIPISTON2026-09-30OtherNoncurrentLiabilitiesDomain1SHRIPISTON2026-09-30OtherCurrentFinancialLiabilitiesDomain1SHRIPISTON2026-09-30OtherCurrentFinancialLiabilitiesDomain2SHRIPISTON2026-09-30OtherCurrentLiabilitiesDomain1SHRIPISTON2026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1SHRIPISTON2026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1SHRIPISTON2026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1SHRIPISTON2026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544344SHRIPISTONNOTLISTEDINE526E01018SPR AUTO TECHNOLOGIES LIMITEDMain BoardEquity2026-04-012027-03-312026-10-302026-10-14INRMillionsQuarterlySecond quarterSingle segmentAUTOMOTIVE SEGMENT2026-10-3016:15:002026-10-3017:00:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated16482000000264000000167460000008598000000307000000-1080000001768000000319000000555000000317800000014617000000212900000002129000000571000000-6500000050600000001623000000000016230000004100000016640000001585000000380000001626000000380000004640000001035.1335.130035.1335.130.00290.01310.09411. The Group deals primarily in automotive component segment <br /> <br /> 2. The above results have been prepared in accordance with the recognition and measurement principles of the Companies (Indian Accounting Standards) Rules 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 <br /> <br /> 3. During the quarter ended September 30 2026 the Holding Company has completed Qualified Institutional Placement (QIP) and has allotted 2336448 fully paid up equity shares of face value Rs 10 each on August 20 2026 to eligible investors at an issue price of Rs 4280 per equity share (including a premium of Rs. 4270 per equity share) aggregating to Rs 10000 million in accordance with Chapter VI of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations 2018, as amended and applicable provisions of the Companies Act 2013. Out of the funds raised (net of issue expenses) Rs 7358 millions has been utilized as per the objects of the issue as disclosed in the Placement Document and the balance proceeds of Rs 2512 millions has been temporarily invested in approved financial instruments pending utilization as on September 30 2026 <br /> <br /> 4. The Government of India has implemented the four Labour Codes (effective November 21 2025 subsuming 29 labour laws) and based on draft rules FAQs and best available information the Group has recognised an additional provision of Rs 271 million and has presented the same as an exceptional item given its material regulatory driven and non recurring nature during the previous year ended March 31 2026 <br /> <br /> 5. The above results were reviewed and recommended by Audit Committee in its meeting held on October 30 2026 and taken on record by Board of Directors of the Holding Company in its meeting held on October 30 2026 2026-04-012026-09-30UnauditedConsolidated312260000005120000003173800000016226000000542000000-449000000345400000066100000010890000006134000000276570000004081000000040810000001094000000-11300000098100000003100000000000031000000006200000031620000003029000000710000003091000000710000004640000001067.9467.940067.9467.940.00290.01990.0882In TimesIn TimesIn TimesOther Expenses3178000000Other Expenses61340000001011900000050800000001322600000062790000005600000000010700000060000000251900000026860000001180000008900000003438600000075760000001618000000945900000016820000001157400000030000000503000000248660000000153300000033975000000683610000004640000004132200000041786000000124300000043029000000574300000000011310000006874000000484000000126500000002100000086440000006681000000339000000649500000068340000001514000000150290000001094000000294000000271000000016688000000002533200000068361000000Other non current financial assets2519000000Other non current assets890000000Other current financial assets503000000Other current assets1533000000Lease Liabilities962000000Other non current financial liabilities169000000Other non current liabilities21000000Lease Liabilities146000000Other current financial liabilities1368000000Other current liabilities1094000000661000000-1339000000-13850000000-20700000003300000000284000000037600000001089000000000-1600000000-2400000003930000000-6700000000300000000-1129000000295200000000097100000001981000000000000001000000014420000000007000000000000015478000000185710000000000044100000000-4091000000009881000000000000621700000066000000220000000633000000002745000000635000000063500000010470000001682000000Remeasurements of the post employment defined benefit plans6600000066000000Remeasurements of the post employment defined benefit plans62000000620000001600000015000000Fair value change of cash flow hedge-12000000-12000000Fair value change of cash flow hedge2000000020000000-300000050000004100000062000000