Sundaram-Clayton Limited — Quarter ended 31 March 2026 (Standalone and Consolidated; year ended 31 March 2026)
Optional commentary: The document contains both standalone and consolidated audited results for the year ended 31 March 2026, including the quarter ended 31 March 2026.
| S.No. | Particulars | Quarter Ended 31.03.2026 | 31.12.2025 | 31.03.2025 | Year Ended 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|---|
| (Unaudited) | (Unaudited) | (Unaudited) | (Audited) | (Audited) | ||
| 1 | Income | |||||
| a) Revenue from operations | 443.63 | 444.23 | 524.54 | 1,788.55 | 2,109.14 | |
| b) Other Income | 7.52 | 6.62 | 2.48 | 20.35 | 13.66 | |
| Total Income | 451.15 | 450.85 | 527.02 | 1,808.90 | 2,122.80 | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | 244.27 | 193.14 | 253.28 | 867.92 | 1,078.71 | |
| b) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (28.13) | 7.50 | 13.30 | (16.25) | 21.16 | |
| c) Employee benefit expense | 57.18 | 49.32 | 59.32 | 228.20 | 246.96 | |
| d) Finance costs | 21.14 | 22.51 | 19.60 | 83.27 | 72.22 | |
| e) Depreciation and amortisation expense | 41.11 | 30.82 | 33.83 | 133.68 | 115.55 | |
| f) Other expenses | 85.93 | 112.18 | 111.29 | 398.74 | 478.81 | |
| Total Expenses | 421.50 | 415.47 | 490.62 | 1,695.56 | 2,013.41 | |
| 3 | Profit before Exceptional Items (1-2) | 29.65 | 35.38 | 36.40 | 113.34 | 109.39 |
| 4 | Exceptional Items – Gain / (Loss) | 521.16 | (7.67) | 207.99 | 513.49 | 196.69 |
| 5 | Profit after Exceptional items before tax (3+4) | 550.81 | 27.71 | 244.39 | 626.83 | 306.08 |
| 6 | Tax expense | |||||
| a) Current tax | 53.96 | 8.07 | 37.63 | 71.39 | 53.10 | |
| b) Deferred tax | 2.56 | (1.10) | (2.72) | 3.21 | (4.94) | |
| Total tax expense | 56.52 | 6.97 | 34.91 | 74.60 | 48.16 | |
| 7 | Profit / (Loss) for the Period (5-6) | 494.29 | 20.74 | 209.48 | 552.23 | 257.92 |
| 8 | Other Comprehensive Income / (Loss) (net of tax) | |||||
| a) Items that will not be reclassified to profit or loss | 0.06 | (1.72) | (0.10) | (5.31) | (3.98) | |
| b) Items that will be reclassified to profit or loss | (0.57) | 0.05 | – | (0.57) | – | |
| Total Other Comprehensive Income (net of tax) | (0.51) | (1.67) | (0.10) | (5.88) | (3.98) | |
| 9 | Total Comprehensive Income/(loss) for the period (7+8) | 493.78 | 19.07 | 209.38 | 546.35 | 253.94 |
| 10 | Paid up equity share capital (Face value of Rs. 5/- each) | 11.02 | 11.02 | 11.02 | 11.02 | 11.02 |
| 11 | Other Equity (excluding Revaluation Reserve as per the audited Balance Sheet) | 1,949.49 | 1,413.06 | |||
| 12 | Earnings Per Share (EPS)(Face value of Rs.5/- each) | Not annualised | Not annualised | Not annualised | Annualised | Annualised |
| (i) Basic (in Rs.) | 224.21 | 9.41 | 99.27 | 250.48 | 122.23 | |
| (ii) Diluted (in Rs.) | 224.21 | 9.41 | 99.27 | 250.48 | 122.23 |
| S.No. | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| Non-Current Assets | |||
| (a) | Property, plant and equipment | 993.84 | 1,011.84 |
| (b) | Capital work in progress | 23.41 | 45.34 |
| (c) | Other intangible assets | 0.80 | 0.78 |
| (d) | Financial assets | ||
| i. Investments | 1,590.14 | 1,223.99 | |
| ii. Other financial assets | – | 10.18 | |
| (e) | Other non-current assets | 15.80 | 18.25 |
| Total Non-Current Assets | 2,623.99 | 2,310.38 | |
| Current Assets | |||
| (a) | Inventories | 342.37 | 296.85 |
| (b) | Financial assets | ||
| i. Trade receivables | 343.42 | 303.15 | |
| ii. Cash and cash equivalents | 29.75 | 0.42 | |
| iii. Bank balances other than (ii) above | 9.99 | 6.10 | |
| iv. Other financial assets | 18.27 | 42.58 | |
| (c) | Other current assets | 63.10 | 69.89 |
| (d) | Current tax assets (Net) | 3.39 | – |
| Total Current Assets | 810.29 | 718.99 | |
| Total Assets | 3,434.28 | 3,029.37 | |
| II | EQUITY AND LIABILITIES | ||
| Equity | |||
| (a) | Equity share capital | 11.02 | 11.02 |
| (b) | Other equity | 1,949.49 | 1,413.06 |
| Total Equity | 1,960.51 | 1,424.08 | |
| Liabilities | |||
| Non-Current Liabilities | |||
| (a) | Financial liabilities | ||
| i. Borrowings | 630.27 | 649.66 | |
| ii. Lease liability | 0.90 | 2.68 | |
| (b) | Provisions | 47.90 | 42.69 |
| (c) | Deferred tax liabilities (Net) | 11.89 | 10.66 |
| (d) | Other non-current liabilities | 4.08 | 3.06 |
| Total Non-Current Liabilities | 695.04 | 708.75 | |
| Current Liabilities | |||
| (a) | Financial liabilities | ||
| i. Borrowings | 225.90 | 411.86 | |
| ii. Lease liability | 0.37 | 0.76 | |
| iii. Trade payables | 385.79 | 299.34 | |
| iv. Other financial liabilities | 100.79 | 80.44 | |
| (b) | Other current liabilities | 45.44 | 49.77 |
| (c) | Provisions | 20.44 | 53.03 |
| (d) | Current tax liabilities (Net) | – | 1.34 |
| Total Current Liabilities | 778.73 | 896.54 | |
| Total Liabilities | 1,473.77 | 1,605.29 | |
| Total Equity and Liabilities | 3,434.28 | 3,029.37 |
| S.No | Particulars | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|---|
| A | Cash Flow from operating activities: | ||
| Net profit / (loss) before tax | 626.83 | 306.08 | |
| Adjustment for: | |||
| Depreciation and amortisation for the period | 133.68 | 115.55 | |
| Loss on sale/scrapping of property, plant and equipment | – | 2.04 | |
| Profit on sale of property, plant and equipment | (527.80) | (91.86) | |
| Profit on sale of business unit | – | (144.94) | |
| Unrealised forex (gain) / loss | 4.03 | 1.94 | |
| Dividend income | (0.71) | (0.46) | |
| Interest income | (2.54) | (1.99) | |
| Interest expense | 83.27 | 72.22 | |
| Operating profit before working capital changes | (310.07) | (47.50) | |
| Adjustments for: | |||
| Inventories | (45.52) | 24.11 | |
| Trade receivables | (45.06) | 69.55 | |
| Other financial assets | 34.49 | (16.78) | |
| Other bank balances | (3.89) | 4.32 | |
| Other non-current assets | 2.45 | 23.57 | |
| Other current assets | 6.79 | (15.94) | |
| Trade payables | 87.21 | (115.75) | |
| Provisions | (35.23) | 9.49 | |
| Other financial liabilities | (28.62) | 4.36 | |
| Other non-current liabilities | 1.02 | 3.06 | |
| Other current liabilities | (4.33) | 12.96 | |
| (30.69) | 2.95 | ||
| Cash generated from operations | 286.07 | 261.53 | |
| Direct taxes paid | (29.88) | (53.94) | |
| Net cash from operating activities (A) | 256.19 | 207.59 | |
| B | Cash flow from investing activities | ||
| Additions to property, plant and equipment (including Capital work in progress) | (95.38) | (307.13) | |
| Sale of property, plant and equipment | 528.13 | 106.81 | |
| Sale of business unit | – | 163.00 | |
| Investments in Subsidiaries | (361.08) | (551.41) | |
| Other Investments | (5.07) | – | |
| Interest received | 2.54 | 1.99 | |
| Dividend received | 0.71 | 0.46 | |
| Net cash used in investing activities (B) | 69.85 | (586.28) | |
| C | Cash flow from financing activities | ||
| Net Borrowings: | |||
| Long term borrowings availed / (repaid) | (19.39) | 128.91 | |
| Short term borrowings availed / (repaid) | (185.96) | (43.17) | |
| Net proceeds from QIP | – | 382.99 | |
| Interest paid | (84.73) | (75.94) | |
| Interim dividend paid | (5.20) | (15.62) | |
| Repayment of lease liabilities | (1.43) | (1.00) | |
| Net cash from financing activities (C) | (296.71) | 376.17 | |
| D | Net increase / (decrease) in cash and cash equivalents (A+B+C) | 29.33 | (2.52) |
| Cash and cash equivalents at the beginning of the period | 0.42 | 2.94 | |
| Cash and cash equivalents at the end of the period | 29.75 | 0.42 |
| S.No | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| Non-Current Assets | |||
| (a) | Property, plant and equipment | 2,210.59 | 2,152.85 |
| (b) | Capital work in progress | 49.38 | 48.00 |
| (c) | Other intangible assets | 0.80 | 0.78 |
| (d) | Financial assets | ||
| i. Investments | 30.06 | 25.01 | |
| ii. Other financial assets | – | 10.18 | |
| (e) | Investments accounted using equity method | 1.36 | 1.21 |
| (f) | Other non-current assets | 40.81 | 25.39 |
| Total Non-Current Assets | 2,333.00 | 2,263.42 | |
| Current Assets | |||
| (a) | Inventories | 439.61 | 373.00 |
| (b) | Financial assets | ||
| i. Trade receivables | 365.98 | 318.34 | |
| ii. Cash and cash equivalents | 44.13 | 26.58 | |
| iii. Bank balances other than (ii) above | 9.99 | 6.10 | |
| iv. Other financial assets | 18.27 | 42.58 | |
| (c) | Other current assets | 67.40 | 85.71 |
| (d) | Current Tax Assets (Net) | 3.39 | – |
| Total Current Assets | 948.77 | 852.31 | |
| Total Assets | 3,281.77 | 3,115.73 | |
| II | EQUITY AND LIABILITIES | ||
| Equity | |||
| (a) | Equity Share capital | 11.02 | 11.02 |
| (b) | Other Equity | 1,284.38 | 960.03 |
| Equity attributable to owners | 1,295.40 | 971.05 | |
| (c) | Non controlling interest | – | – |
| Total Equity | 1,295.40 | 971.05 | |
| Liabilities | |||
| Non-Current Liabilities | |||
| (a) | Financial liabilities | ||
| i. Borrowings | 844.15 | 952.07 | |
| ii. Lease liability | 0.99 | 2.92 | |
| (b) | Provisions | 47.92 | 42.69 |
| (c) | Deferred tax liabilities (Net) | 11.89 | 10.66 |
| (d) | Other non-current liabilities | 4.08 | 4.77 |
| Total Non-Current Liabilities | 909.03 | 1,013.11 | |
| Current Liabilities | |||
| (a) | Financial liabilities | ||
| i. Borrowings | 451.86 |