NDR Auto Components Limited — Quarter & year ended March 31, 2026
| BSE Limited | National Stock Exchange of India Limited |
|---|---|
| Corporate Relationship Deptt. PJ Towers, 25th Floor, Dalal Street, Mumbai – 400 001 Scrip Code: 543214 | Exchange Plaza, Plot No.C/1, G-Block Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 Trading Symbol: NDRAUTO |
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1 Non-current assets | ||
| a) Property plant & equipment | 20,125.26 | 12,413.36 |
| b) Capital work in progress | 818.54 | 2,770.31 |
| c) Intangible assets | 1.75 | 5.85 |
| d) Right-of-use assets | 3,940.72 | 2,879.37 |
| e) Financial assets | ||
| – i) Investments | 2,465.00 | 165.00 |
| – ii) Loans | 200.00 | 1,000.00 |
| – iii) Others financial assets | 287.48 | 230.40 |
| f) Other non-current assets | 369.71 | 1,518.92 |
| g) Deferred tax assets (net) | 26.99 | 42.16 |
| h) Non-current tax assets (net) | 55.64 | 38.34 |
| Total non-current assets | 28,291.09 | 21,063.71 |
| 2 Current assets | ||
| a) Inventories | 4,770.76 | 4,427.84 |
| b) Financial assets | ||
| – i) Trade receivables | 10,081.65 | 9,348.14 |
| – ii) Cash and cash equivalents | 1,333.58 | 5,080.06 |
| – iii) Bank balances other than (ii) above | 715.46 | 1,206.72 |
| – iv) Loans | – | 700.00 |
| – v) Other financial assets | 578.09 | 30.04 |
| c) Other current assets | 444.70 | 549.17 |
| Total current assets | 17,924.24 | 21,341.97 |
| TOTAL ASSETS | 46,215.33 | 42,405.68 |
| EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| a) Equity share capital | 2,378.53 | 2,378.53 |
| b) Other equity | 26,327.92 | 21,670.69 |
| Total equity | 28,706.45 | 24,049.22 |
| 2 LIABILITIES | ||
| Non-Current liabilities | ||
| a) Financial liabilities | ||
| – i) Lease liabilities | 2,892.42 | 2,863.61 |
| b) Provisions | 267.92 | 156.20 |
| Total Non-current liabilities | 3,160.34 | 3,019.81 |
| Current liabilities | ||
| a) Financial liabilities | ||
| – i) Lease liabilities | 451.40 | 377.80 |
| – ii) Trade payables | ||
| — Total outstanding dues of micro enterprises and small enterprises | 987.85 | 824.88 |
| — Total outstanding dues of creditors other than micro enterprises and small enterprises | 11,486.03 | 12,283.37 |
| – iii) Other financial liabilities | 572.97 | 357.02 |
| b) Other Current Liabilities | ||
| – i) Contract Liabilities | 418.76 | 919.66 |
| – ii) Other Current Liabilities | 356.24 | 503.24 |
| c) Provisions | 75.29 | 43.74 |
| d) Current tax liability (net) | – | 26.94 |
| Total current liabilities | 14,348.54 | 15,336.65 |
| TOTAL EQUITY AND LIABILITIES | 46,215.33 | 42,405.68 |
| S. No. | Particulars | Quarter Ended (Audited) 31-03-2026 | Quarter Ended (Unaudited) 31-12-2025 | Quarter Ended (Audited) 31-03-2025 | Year Ended (Audited) 31-03-2026 | Year Ended (Audited) 31-03-2025 |
|---|---|---|---|---|---|---|
| 1 | Income: | |||||
| Revenue from operations | 22,906.85 | 20,829.39 | 19,204.26 | 82,253.80 | 71,277.91 | |
| Other Income | 88.16 | 65.13 | 118.43 | 486.46 | 576.17 | |
| Total income | 22,995.01 | 20,894.52 | 19,322.69 | 82,740.26 | 71,854.08 | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | 16,913.59 | 15,954.63 | 14,472.82 | 61,510.85 | 54,421.97 | |
| b) (Increase)/Decrease in inventories of finished goods and work-in-progress | 175.21 | (219.25) | (37.28) | (211.40) | (158.24) | |
| c) Employee benefits expenses | 752.84 | 727.00 | 642.58 | 2,867.78 | 2,161.19 | |
| d) Finance costs | 98.90 | 78.65 | 80.24 | 326.96 | 323.47 | |
| e) Depreciation and amortisation expense | 571.23 | 557.93 | 420.17 | 2,105.45 | 1,611.57 | |
| f) Other expenses | 2,416.60 | 2,098.81 | 2,059.02 | 9,006.59 | 7,520.61 | |
| Total expenses | 20,928.37 | 19,197.77 | 17,637.55 | 75,606.23 | 65,880.57 | |
| 3 | Profit before exceptional items and tax (1-2) | 2,066.64 | 1,696.75 | 1,685.14 | 7,134.03 | 5,973.51 |
| 4 | Exceptional items (refer note no. 5) | – | 64.75 | – | 64.75 | – |
| 5 | Profit before tax (3-4) | 2,066.64 | 1,632.00 | 1,685.14 | 7,069.28 | 5,973.51 |
| 6 | Tax expenses | |||||
| a) Current tax | 509.19 | 383.76 | 392.41 | 1,739.49 | 1,469.32 | |
| b) Adjustment of tax relating to earlier years | – | 9.68 | – | 9.68 | – | |
| c) Deferred tax expense/( credit) | 2.13 | (3.19) | 4.14 | 15.17 | (4.19) | |
| Total tax expense | 511.32 | 390.25 | 396.55 | 1,764.34 | 1,465.13 | |
| 7 | Profit for the period/ year (5-6) | 1,555.32 | 1,241.75 | 1,288.59 | 5,304.94 | 4,508.38 |
| 8 | Other comprehensive income | |||||
| (a) Re-measurement gains/(loss) on defined benefit plans – not to be reclassified to profit and loss in subsequent periods | 23.77 | (12.37) | 1.02 | 8.52 | (5.77) | |
| (b) Income tax effect on above | (5.97) | 3.11 | (0.26) | (2.14) | 1.45 | |
| Total other comprehensive income for the period/year, net of tax | 17.80 | (9.26) | 0.76 | 6.38 | (4.32) | |
| 9 | Total comprehensive income for the period/ year, net of tax (7+8) | 1,573.12 | 1,232.49 | 1,289.35 | 5,311.32 | 4,504.06 |
| 10 | Paid-up equity share capital (face value of Rs.10/- per share ) | 2,378.53 | 2,378.53 | 2,378.53 | 2,378.53 | 2,378.53 |
| 11 | Other equity as shown in the Audited balance sheet | – | – | – | 26,327.92 | 21,670.69 |
| 12 | Earning per equity share (EPS)* (nominal value of Rs.10/- each): | |||||
| a) Basic (Rs.) | 6.54 | 5.22 | 5.42 | 22.30 | 18.95 | |
| b) Diluted (Rs.) | 6.54 | 5.22 | 5.42 | 22.30 | 18.95 |
| Particulars | For the Year Ended 31st March, 2026 (Audited) | For the Year Ended 31st March, 2025 (Audited) |
|---|---|---|
| A. CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Profit before tax | 7,069.28 | 5,973.51 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Depreciation and amortization expenses | 2,105.45 | 1,611.57 |
| Loss/ (Profit) on sale of property, plant and equipment (net) | 9.49 | (20.35) |
| Finance cost | 60.00 | 90.13 |
| Interest on lease liabilities | 266.96 | 233.34 |
| Interest (Income) | (103.66) | (259.78) |
| Dividend (Income) | (198.00) | (144.95) |
| Net (gain) on sale of investment | – | (32.66) |
| Unrealised (gain)/ loss on foreign exchange fluctuation | 10.22 | 1.11 |
| Liabilities no longer required written back | (41.76) | (39.91) |
| Operating profit before working capital changes | 9,177.98 | 7,412.01 |
| Adjustments for changes in working capital: | ||
| (Increase)/decrease in inventories | (342.92) | (1,454.45) |
| (Increase)/decrease in trade receivables | (733.51) | (636.55) |
| (Increase)/decrease in other financial assets | (1,695.53) | (50.58) |
| (Increase)/decrease in other assets | 87.75 | 480.07 |
| Increase/(decrease) in trade payables | (602.83) | 2,971.96 |
| Increase/(decrease) in other liabilities | (647.90) | 1,200.26 |
| Increase/(decrease) in other financial liabilities | 652.06 | (83.62) |
| Increase/(decrease) in contract liabilities | (500.90) | – |
| Increase/(decrease) in provisions | 151.79 | 88.57 |
| Cash generated from operating activities | 5,545.99 | 9,927.67 |
| Income tax paid (net of refunds) | (1,795.55) | (1,545.34) |
| Net cash flows from operating activities | 3,750.44 | 8,382.33 |
| B. CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipments and intangibles including capital work in progress, capital advances and capital creditors | (6,154.32) | (4,798.70) |
| Proceeds from sale of property, plant and equipment | 18.78 | 37.61 |
| Loan repaid by related parties | 1,700.00 | – |
| Deposits made during the year | (2,520.94) | (8,583.40) |
| Proceeds from maturity of bank deposits during the year | 3,017.97 | 8,548.77 |
| Dividend received from associates | 198.00 | 144.95 |
| Purchase of investments in subsidiaries and joint venture | (2,300.00) | (1,569.42) |
| Sale of current investments | – | 1,716.88 |
| Interest income received | 95.77 | 254.09 |
| Net cash (used in) investing activities | (6,144.74) | (4,249.22) |
| C. CASH FLOWS FROM FINANCING ACTIVITIES: | ||
| (Repayments) of borrowings | – | (170.01) |
| Dividend paid on equity shares | (648.33) | (441.50) |
| Payment of principal portion of lease liabilities | (386.55) | (305.93) |
| Interest paid on lease liabilities | (257.46) | (233.34) |
| Interest paid | (59.84) | (91.22) |
| Net cash (used in) financing activities | (1,352.18) | (1,242.00) |
| Net decrease in cash and cash equivalents (A+B+C) | (3,746.48) | 2,891.11 |
| Cash and cash equivalents at the beginning of the period | 5,080.06 | 2,188.95 |
| Cash and cash equivalents at the end of the period | 1,333.58 | 5,080.06 |
| Components of cash and cash equivalents: | ||
| Cash and cash equivalents | ||
| Balance with Banks: | ||
| On current accounts | 0.12 | 457.20 |
| Surplus in cash credit account | 232.16 | 21.56 |
| Fixed deposits account with a original maturity of less than three months | 1,100.00 | 4,600.00 |
| Cash on hand | 1.30 | 1.30 |
| Net cash and cash equivalents as at 31st March | 1,333.58 | 5,080.06 |
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1 Non-current assets | ||
| a) Property plant & equipment | 20,159.15 | 12,413.36 |
| b) Capital work in progress | 1,934.94 | 2,770.31 |
| c) Intangible assets | 15.61 | 5.85 |
| d) Right-of-use assets | 6,774.41 | 2,879.37 |
| e) Investments accounted for using equity method | 8,252.15 | 6,346.76 |
| f) Financial assets | ||
| i) Loans | – | 1,000.00 |
| ii) Others financial assets | 420.26 | 230.40 |
| g) Deferred tax assets (net) | 42.42 | 42.16 |
| h) Non-current tax assets (net) | 55.64 | 38.34 |
| i) Other non-current assets | 535.78 | 1,518.92 |
| Total non-current assets | 38,190.36 | 27,245.47 |
| 2 Current assets | ||
| a) Inventories | 4,770.76 | 4,427.84 |
| b) Financial assets | ||
| i) Trade receivables | 10,081.65 | 9,348.14 |
| ii) Cash and cash equivalents | 1,510.28 | 5,080.06 |
| iii) Bank balances other than (ii |