Shriram Pistons & Rings Limited (now SPR Auto Technologies Limited) — quarter ended March 31, 2026 (audited)
| Particulars | 3 months ended March 31, 2026 Audited (refer note 11) |
3 months ended December 31, 2025 Unaudited |
3 months ended March 31, 2025 Audited (refer note 11) |
Year ended March 31, 2026 Audited |
Year ended March 31, 2025 Audited |
|---|---|---|---|---|---|
| I Income | |||||
| II Revenue from operations | 9,528 | 8,651 | 8,548 | 35,266 | 31,795 |
| III Other income | 172 | 309 | 239 | 995 | 1,032 |
| IV Total income (II+III) | 9,700 | 8,960 | 8,787 | 36,261 | 32,827 |
| V Expenses | |||||
| a) Cost of materials consumed | 3,794 | 3,514 | 3,206 | 13,967 | 12,084 |
| b) Purchases of stock-in-trade | 243 | 197 | 257 | 863 | 859 |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 121 | (101) | 51 | (124) | (365) |
| d) Employee benefits expense | 1,243 | 1,211 | 1,199 | 4,994 | 4,776 |
| e) Finance costs | 282 | 90 | 60 | 495 | 248 |
| f) Depreciation and amortisation expenses | 222 | 226 | 222 | 888 | 865 |
| g) Other expenses | 2,058 | 2,046 | 1,934 | 8,123 | 7,680 |
| Total expenses | 7,963 | 7,183 | 6,929 | 29,206 | 26,147 |
| VI Profit before exceptional item and tax (IV-V) | 1,737 | 1,777 | 1,858 | 7,055 | 6,680 |
| VII Exceptional item (refer note 4) | – | 237 | – | 237 | – |
| VIII Profit before tax (VI-VII) | 1,737 | 1,540 | 1,858 | 6,818 | 6,680 |
| IX Tax expense | |||||
| – Current tax | 470 | 413 | 479 | 1,808 | 1,708 |
| – Deferred tax | (25) | (22) | (6) | (68) | (6) |
| – Tax related to earlier years | (59) | – | – | (59) | – |
| Total tax expense | 386 | 391 | 473 | 1,681 | 1,702 |
| X Profit for the period / year (VIII-IX) | 1,351 | 1,149 | 1,385 | 5,137 | 4,978 |
| XI Other comprehensive income | |||||
| A (i) Items that will not be reclassified to profit or loss | |||||
| a) Remeasurements of the post employment defined benefit plans | 72 | (6) | 23 | 75 | 63 |
| b) Income tax relating to items that will not be reclassified to profit or loss | (18) | 2 | (6) | (19) | (16) |
| B (i) Items that will be reclassified to profit or loss | |||||
| a) Fair value change of cash flow hedge | 12 | 17 | 9 | (29) | 10 |
| b) Income tax relating to items that will be reclassified to profit or loss | (3) | (5) | (2) | 7 | (3) |
| Other comprehensive income | 63 | 8 | 23 | 34 | 54 |
| XII Total comprehensive income for the period / year (X+XI) | 1,414 | 1,157 | 1,408 | 5,171 | 5,032 |
| XIII Paid up equity share capital | 440 | 440 | 440 | 440 | 440 |
| (Face value of share – Rs 10 each) | |||||
| XIV Other equity (excluding revaluation reserves) | 28,284 | 23,553 | |||
| XV Earnings per equity share | |||||
| (Face value of – Rs 10 each, not annualised) | |||||
| (a) Basic | 30.66 | 26.08 | 31.56 | 113.01 | 101.05 |
| (b) Diluted | 30.66 | 26.08 | 31.56 | 116.60 | 113.01 |
| PARTICULARS | Standalone | |
|---|---|---|
| As at | ||
| March 31, 2026 (Audited) | March 31, 2025 (Audited) | |
| ASSETS | ||
| Non-current assets | ||
| a) Property, plant and equipment | 5,152 | 5,249 |
| b) Capital work-in-progress | 180 | 61 |
| c) Goodwill | 15 | 15 |
| d) Other intangible assets | 158 | 162 |
| e) Right-of-use assets | 797 | 604 |
| f) Financial assets | ||
| (i) Investments | 23,765 | 6,131 |
| (ii) Loans | 90 | 120 |
| (iii) Other financial assets | 1,295 | 1,184 |
| g) Other non-current assets | 163 | 144 |
| Current assets | ||
| a) Inventories | 4,541 | 4,200 |
| b) Financial assets | ||
| (i) Investments | 465 | – |
| (ii) Trade receivables | 5,667 | 5,127 |
| (iii) Cash and cash equivalents | 131 | 278 |
| (iv) Other bank balances other than (iii) above | 8,701 | 9,411 |
| (v) Loans | 30 | 30 |
| (vi) Other financial assets | 487 | 459 |
| c) Other current assets | 631 | 697 |
| TOTAL ASSETS | 52,268 | 33,872 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| a) Equity share capital | 440 | 440 |
| b) Other equity | 28,381 | 23,650 |
| Liabilities | ||
| Non-current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | 11,078 | 768 |
| (ii) Lease liabilities | 382 | 194 |
| (iii) Other financial liabilities | 19 | 37 |
| b) Provisions | 335 | 325 |
| c) Deferred tax liabilities (net) | 197 | 253 |
| Current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | 5,805 | 2,791 |
| (ii) Lease liabilities | 53 | 55 |
| (iii) Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 183 | 150 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,693 | 3,527 |
| (iv) Other financial liabilities | 1,133 | 1,008 |
| b) Other current liabilities | 302 | 410 |
| c) Provisions | 98 | 160 |
| d) Current tax liabilities (net) | 169 | 104 |
| TOTAL EQUITY AND LIABILITIES | 52,268 | 33,872 |
| Particulars | Year ended: March 31, 2026 (Audited) | Year ended: March 31, 2025 (Audited) |
|---|---|---|
| A Cash flow from operating activities | ||
| Profit before tax | 6,818 | 6,680 |
| Adjustments for :- | ||
| Depreciation and amortisation expense | 888 | 865 |
| Finance costs | 495 | 248 |
| Bad debts and advances written off* | 6 | 0 |
| Provision for doubtful debts (net) | (3) | (7) |
| Interest income | (781) | (777) |
| Net gain on sale/fair valuation of current investments | (73) | (31) |
| Unrealised exchange rate variation (net) | (64) | (20) |
| Profit on sale / disposal of property, plant and equipment | (4) | (8) |
| Gain on cancellation of lease | (15) | |
| Operating profit before working capital changes | 7,267 | 6,951 |
| Adjustments for: | ||
| Increase in inventories | (341) | (664) |
| Increase in trade receivables | (470) | (687) |
| Decrease/(increase) in other financial assets and loans (current and non-current) | 9 | (174) |
| Decrease/(increase) in other assets (current and non-current) | 82 | (39) |
| Increase in trade payables | 190 | 407 |
| Increase/(decrease) in other financial liabilities (current and non-current) | 297 | (20) |
| Decrease in other liabilities and provisions (current and non-current) | (5) | 107 |
| Cash generated from operations | 7,029 | 5,881 |
| Income tax paid | (1,684) | (1,687) |
| Net cash generated from operating activities (A) | 5,345 | 4,194 |
| B. Cash flow from investing activities | ||
| Interest received | 765 | 703 |
| Sale of property, plant and equipment | 32 | 60 |
| Investment in equity shares | (17,634) | (2,552) |
| Purchases of property, plant and equipment (including capital work-in-progress and capital advances) | (1,119) | (729) |
| Purchases of intangible assets | (44) | (15) |
| Purchases of current investments | (23,942) | (6,224) |
| Proceeds from sale of current investments | 23,549 | 6,629 |
| Investment in margin money with banks* | (25) | 0 |
| Proceeds from redemption of investment in margin money with banks | 25 | |
| Investment in deposit with banks | (10,911) | (1,690) |
| Proceeds from redemption of deposit with banks | 11,519 | 170 |
| Net cash used in investing activities (B) | (17,785) | (3,648) |
| C. Cash flow from financing activities | ||
| Repayment of principal portion of lease liabilities | (56) | (58) |
| Repayment of Interest portion of lease liabilities | (27) | (25) |
| Interest paid on borrowings | (486) | (196) |
| Dividend paid | (440) | (440) |
| Proceeds from borrowings | 10,920 | |
| Repayment of borrowings | (377) | (275) |
| Movement in short-term borrowings (net) | 2,759 | 596 |
| Repayment of deposits | — | (177) |
| Net cash generated from/(used) in financing activities | 12,293 | (575) |
| Net decrease in cash and cash equivalents (A+B+C) | (147) | (29) |
| Cash and cash equivalents at the beginning of the year | 278 | 307 |
| Cash and cash equivalents at the end of the year | 131 | 278 |
| Components of cash and cash equivalents | ||
| Cash in hand* | 0 | 0 |
| Balances with banks – Current accounts | 131 | 278 |
| 131 | 278 |
| Particulars | 3 months ended March 31, 2026 (Audited) | 3 months ended Dec 31, 2025 (Unaudited) | 3 months ended March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I Income | |||||
| II Revenue from operations | 14,558 | 10,232 | 9,884 | 44,587 | 35,498 |
| III Other income | 249 | 331 | 274 | 1,126 | 1,114 |
| IV Total Income (II+III) | 14,807 | 10,563 | 10,158 | 45,713 | 36,612 |
| V Expenses | |||||
| a) Cost of materials consumed | 7,143 | 4,471 | 3,967 | 19,919 | 14,361 |
| b) Purchases of stock-in-trade | 243 | 197 | 257 | 863 | 859 |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 111 | (117) | 78 | (206) | (343) |
| d) Employee benefits expense | 1,582 | 1,351 | 1,324 | 5,759 | 5,138 |
| e) Finance costs | 329 | 117 | 84 | 622 | 343 |
| f) Depreciation and amortisation expenses | 517 | 328 | 283 | 1,486 | 1,197 |
| g) Other expenses | 2,800 | 2,272 | 2,154 | 9,494 | 8,241 |
| Total expenses | 12,725 | 8,619 | 8,147 | 37,937 | 29,796 |
| VI Profit before exceptional item and tax (IV-V) | 2,082 | 1,944 | 2,011 | 7,776 | 6,816 |
| Exceptional item (refer note 4) | 19 | 252 | – | 271 | – |
| VIII Profit before tax (VI-VII) | 2,063 | 1,692 | 2,011 | 7,505 | 6,816 |
| IX Tax expense | |||||
| Current tax | 565 | 439 | 501 | 1,974 | 1,730 |
| Deferred tax | (34) | (4) | (5) | (24) | (69) |
| Tax related to earlier years | (59) | – | – | (59) | – |
| Total tax expense | 472 | 435 | 496 | 1,891 | 1,661 |
| X Profit for the period/year (VIII-IX) | 1,591 | 1,257 | 1,515 | 5,614 | 5,155 |
| XI Other comprehensive income | |||||
| A (i) Items that will not be reclassified to profit or loss | |||||
| a) Remeasurements of the post employment defined benefit plans | 70 | (5) | 22 | 74 | 61 |
| b) Income tax relating to items that will not be reclassified to profit or loss | (17) | 1 | (5) | (18) | (15) |
| B (i) Items that will be reclassified to profit or loss | |||||
| a) Fair value change of cash flow hedge | 8 | 19 | 9 | (28) | 10 |
| b) Income tax relating to items that will be reclassified to profit or loss | (3) | (4) | (2) | 7 | (3) |
| Other comprehensive income | 58 | 11 | 24 | 35 | 53 |
| XII Total comprehensive income for the period/year (X+XI) | 1,649 | 1,268 | 1,539 | 5,649 | 5,208 |
| XIII Profit attributable to: | |||||
| a) Owners of SPR Auto Technologies Limited | 1,563 | 1,230 | 1,465 | 5,525 | 5,066 |
| b) Non-controlling interest | 28 | 27 | 50 | 89 | 89 |
| XIV Other comprehensive income | |||||
| a) Owners of SPR Auto Technologies Limited | 58 | 11 | 24 | 35 | 54 |
| b) Non-controlling interest | (0) | 0 | 0 | 0 | (1) |
| XV Total comprehensive income | |||||
| a) Owners of SPR Auto Technologies Limited | 1,621 | 1,241 | 1,489 | 5,560 | 5,120 |
| b) Non-controlling interest | 28 | 27 | 50 |