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