General information about company
Scrip code 539353
NSE Symbol NA
MSEI Symbol NA
ISIN* INE724G01014
Name of company SAL AUTOMOTIVE LIMITED
Type of company
Class of security Equity
Date of start of financial year 01-04-2024
Date of end of financial year 31-03-2025
Date of board meeting when results were approved 10-02-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-02-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 10-02-2025 14:00
End date and time of board meeting 10-02-2025 15:50
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results � Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2024 01-04-2024
B Date of end of reporting period 31-12-2024 31-12-2024
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 9502 28965
Other income 19 49
Total income 9521 29014
2 Expenses
(a) Cost of materials consumed 7423 23239
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 99 -99
(d) Employee benefit expense 1168 3427
(e) Finance costs 47 158
(f) Depreciation, depletion and amortisation expense 105 317
(f) Other Expenses
1 Power & Fuel Exp 183 541
2 Rent 17 58
3 Repair & Maintainance 82 250
4 Freight Outwards 57 167
5 Travelling Exp 18 65
6 Security Exp 22 65
7 Other Expenses 74 185
10
Total other expenses 453 1331
Total expenses 9295 28373

Financial Results � Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2024 01-04-2024
B Date of end of reporting period 31-12-2024 31-12-2024
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3 Total profit before exceptional items and tax 226 641
4 Exceptional items 0 0
5 Total profit before tax 226 641
7 Tax expense
8 Current tax 80 183
9 Deferred tax 6 13
10 Total tax expenses 86 196
11 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
14 Net Profit Loss for the period from continuing operations 140 445
15 Profit (loss) from discontinued operations before tax 0 0
16 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
19 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
21 Total profit (loss) for period 140 445

Financial Results � Ind-AS
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2024 01-04-2024
B Date of end of reporting period 31-12-2024 31-12-2024
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 0 0

Financial Results � Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2024 01-04-2024
B Date of end of reporting period 31-12-2024 31-12-2024
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23 Total Comprehensive Income for the period 140 445
24 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
25 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
26 Details of equity share capital
Paid-up equity share capital 240 240
Face value of equity share capital 10 10
27 Details of debt securities
28 Reserves excluding revaluation reserve
29 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.84 18.55
Diluted earnings (loss) per share from continuing operations 5.84 18.55
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.84 18.55
Diluted earnings (loss) per share from continuing and discontinued operations 5.84 18.55
30 Debt equity ratio
31 Debt service coverage ratio
32 Interest service coverage ratio
33 Disclosure of notes on financial results

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2024 01-04-2024
Date of end of reporting period 31-12-2024 31-12-2024
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Automobile Components 3286 11069
2 Agriculture Implements 6216 17896
Total Segment Revenue 9502 28965
Less: Inter segment revenue 0 0
Revenue from operations 9502 28965
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automobile Components 190 662
2 Agriculture Implements 208 498
Total Profit before tax 398 1160
i. Finance cost 47 158
ii. Other Unallocable Expenditure net off Unallocable income 125 361
Profit before tax 226 641
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automobile Components 6318 6318
2 Agriculture Implements 4667 4667
Total Segment Asset 10985 10985
Un-allocable Assets 1299 1299
Net Segment Asset 12284 12284
4 Segment Liabilities
Segment Liabilities
1 Automobile Components 2728 2728
2 Agriculture Implements 2937 2937
Total Segment Liabilities 5665 5665
Un-allocable Liabilities 2395 2395
Net Segment Liabilities 8060 8060
Disclosure of notes on segments Textual Information(1)

Text Block
Textual Information(1) 1.The above financial results for the quarter and nine months ended 31st Dec' 2024 were reviewed by the Audit Committee and thereafter approved by the Board of Directors in their meeting held at Ghaziabad on dated 10th Feb' 2025. The Statutory auditors have conducted a limited review of above financial results.
2.These financial results have been prepared as per Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles relevant thereto.
3.As per Ind AS - 108 dealing with "Operating Segment", Company has reported following two segments as its operating segments: -
a) Automobile Components, which includes Tractor seats, LCV seats, Seat mechanisms and Seat Frames for passenger and commercial vehicles ;
b) Agriculture Implements, which includes Rotavators, Tractor trailers, Box Scrapper and Rotary Tiller etc