General information about company
Scrip code*		539353
NSE Symbol*		NA
MSEI Symbol*		NA
ISIN*		INE724G01014
Name of company		SAL AUTOMOTIVE LTD
Type of company		Main Board
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		23-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		16-05-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		23-05-2025 14:00
End date and time of board meeting		23-05-2025 17:05
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		10-02-2025
Indicate Company website link for updated RPT policy of the Company		https://salautomotive.in/policies/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	NA

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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	8811	37776
	Other income	124	173
	Total income	8935	37949
2	Expenses
(a)	Cost of materials consumed	6938	30177
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	44	-55
(d)	Employee benefit expense	1144	4571
(e)	Finance costs	74	232
(f)	Depreciation, depletion and amortisation expense	111	428
(g)	Other Expenses
1	POWER AND FUEL EXP	138	679
2	RENT EXP	22	80
3	REPAIR AND MAINTANANCE EXP	103	353
4	FREIGHT OUTWARD	61	228
5	TRAVELLING EXP	47	112
6	SECURITY EXP	20	85
7	Other Expenses	87	272
	Total other expenses	478	1809
	Total expenses	8789	37162
3	Total profit before exceptional items and tax	146	787
4	Exceptional items	0	0
5	Total profit before tax	146	787
6	Tax expense
7	Current tax	35	218
8	Deferred tax	17	30
9	Total tax expenses	52	248
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	94	539
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	94	539
17	Other comprehensive income net of taxes	-12	-12
18	Total Comprehensive Income for the period	82	527
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	240	240
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve		4063
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.44	21.99
	Diluted earnings (loss) per share from continuing operations	3.44	21.99
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
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	3.44	21.99
	Diluted earnings (loss) per share from continuing and discontinued operations	3.44	21.99
24	Debt equity ratio	0.51	0.51	Textual Information( 1)
25	Debt service coverage ratio	1.89	1.89	Textual Information( 2)
26	Interest service coverage ratio	0	0	Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3470
	Capital work-in-progress	37
	Investment property	0
	Goodwill	0
	Other intangible assets	165
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	966
	Total non-current financial assets	966
	Deferred tax assets (net)	0
	Other non-current assets	48
	Total non-current assets	4686
2	Current assets
	Inventories	2309
	Current financial asset
	Current investments	0
	Trade receivables, current	4422
	Cash and cash equivalents	123
	Bank balance other than cash and cash equivalents	63
	Loans, current	0
	Other current financial assets	253
	Total current financial assets	4861
	Current tax assets (net)	0
	Other current assets	473
	Total current assets	7643
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12329
	Total current assets	7643
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12329
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	240
	Other equity	4063
	Total equity attributable to owners of parent	4303
	Non controlling interest
	Total equity	4303
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	516
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	101
	Total non-current financial liabilities	617
	Provisions, non-current	153
	Deferred tax liabilities (net)	17
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	787
	Current liabilities
	Current financial liabilities
	Borrowings, current	1685
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	644
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4341
	Total Trade payable	4985
	Other current financial liabilities	78
	Total current financial liabilities	6748
	Other current liabilities	334
	Provisions, current	142
	Current tax liabilities (Net)	15
	Deferred government grants, Current	0
	Total current liabilities	7239
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	8026
	Total equity and liabilities	12329
	Disclosure of notes on assets and liabilities	Textual Information(1)

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		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	AUTOMOBILE COMPONENTS	4101	15170
2	AGRICULTURE IMPLEMENTS	4710	22606
	Total Segment Revenue	8811	37776
	Less: Inter segment revenue	0	0
	Revenue from operations	8811	37776
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	AUTOMOBILE COMPONENTS	360	1022
2	AGRICULTURE IMPLEMENTS	32	530
	Total Profit before tax	392	1552
	i. Finance cost	73	231
	ii. Other Unallocable Expenditure net off Unallocable income	173	534
	Profit before tax	146	787
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	AUTOMOBILE COMPONENTS	7661	7661
2	AGRICULTURE IMPLEMENTS	3323	3323
	Total Segment Asset	10984	10984
	Un-allocable Assets	1345	1345
	Net Segment Asset	12329	12329
4	Segment Liabilities
	Segment Liabilities
1	AUTOMOBILE COMPONENTS	3002	3002
2	AGRICULTURE IMPLEMENTS	2809	2809
	Total Segment Liabilities	5811	5811
	Un-allocable Liabilities	2215	2215
	Net Segment Liabilities	8026	8026
	Disclosure of notes on segments	Textual Information(1)

Text Block

Textual Information(1)

1.The above financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors in their meeting held at Ghaziabad on dated 23rd May' 2025. The Statutory auditors have audited the financial results for the year ended 31st Mar'2025 and have expressed an unmodified audit opinion.
2. The Board of Directors have recommended a dividend of Rs 2.50 Per Equity share for the financial year 2024-25 subject to the approval of shareholders in the upcoming annual general meeting.
3.Persuant to the approval of the shareholders dated 15th March, 2025 and Subsequent approvals from stock exchange i.e. BSE Ltd, the company has issued bonus shares on 4th April'2025 in the ratio of 1:1 i.e one (1) equity share of face value of Re. 10/- each for every one (1) existing equity share of face value of Re. 10/-. Accordingly 23,97,713 equity shares were allotted to the eligible share holders on the record date (i.e April,4 2025) as Bonus Equity Shares by capitalising General Reserve .
4.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.
5.The figures for the quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between the audited figures in respect of full financial year and the unaudited published figures upto nine months of relevant financial year.
6.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.

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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
1	REMEASUREMENT OF POST EMPLOYEMENT BENEFIT OBLIGATION	-16.00	-16.00
	Total Amount of items that will not be reclassified to profit and loss	-16.00	-16.00
2	Income tax relating to items that will not be reclassified to profit or loss	-4.00	-4.00
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	0.00	0.00
5	Total Other comprehensive income	-12.00	-12.00

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	787
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	232
	Adjustments for decrease (increase) in inventories	-141
	Adjustments for decrease (increase) in trade receivables, current	-746
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-309
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	928
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	62
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	428
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	62
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	-16
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	376
	Net cash flows from (used in) operations	1163
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	209
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	954
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	660
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	62
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	-598
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	425
	Repayments of borrowings	675
	Payments of lease liabilities	89
	Dividends paid	108
	Interest paid	232
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	-679
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-323
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-323
	Cash and cash equivalents cash flow statement at beginning of period	509
	Cash and cash equivalents cash flow statement at end of period	186

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

SAL AUTOMOTIVE LTD

AABCP0383K

B4S SOLUTIONS PVT.LTD.

AABCP4705D

HOLDING

Purchase of goods or services

2000

Approved with requisite majority

1585.44

65.48

131.48

SAL AUTOMOTIVE LTD

AABCP0383K

INSULATION AND ELECTRICAL PRODUCT PVT.LTD.

AAACI2423A

ASSOCIATE

Purchase of goods or services

1500

Approved with requisite majority

882.91

49.49

1.93

SAL AUTOMOTIVE LTD

AABCP0383K

SAB MOTORS PRIVATE LIMITED

AANCS1949L

ASSOCIATE

Purchase of goods or services

100

Approved with requisite majority

1.9

6.81

0.35

SAL AUTOMOTIVE LTD

AABCP0383K

BHARDWAJ PACKING AND COMPONENTS PVT.LTD

AACCB5775A

ASSOCIATE

Purchase of goods or services

500

Approved with requisite majority

43.69

2.53

5.12

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI RAMA KANT SHARMA

AGQPS6784H

DIRECTOR

Remuneration

Approved with requisite majority

108

SAL AUTOMOTIVE LTD

AABCP0383K

SMT NAMRATA JAIN

AFQPJ0474C

DIRECTOR

Remuneration

Approved with requisite majority

35.99

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI GAGAN KAUSHIK

AMWPK7984R

KMP

Remuneration

200

Approved with requisite majority

19.28

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI KULVINDER SINGH

BKRPS5784B

KMP

Remuneration

Approved with requisite majority

41.63

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI RAJIV SHARMA

AAMPS3178F

DIRECTOR

Any other transaction

SITTING FEE

Approved with requisite majority

3.6

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI JAMIL AHMAD

ABAPA2872P

DIRECTOR

Any other transaction

SITTING FEE

Approved with requisite majority

3.68

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI KAILASH NATH AGGARWAL

AGXPA3219J

DIRECTOR

Any other transaction

SITTING FEE

Approved with requisite majority

4.87

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI UTTAM SAHAY

AGQPS8587G

DIRECTOR

Any other transaction

SITTING FEE

Approved with requisite majority

4.8

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI AAKASH BHARDWAJ

BIQPB6512H

RELATIVE OF DIRECTOR

Remuneration

Approved with requisite majority

86.8

SAL AUTOMOTIVE LTD

AABCP0383K

B4S SOLUTIONS PVT.LTD.

AABCP4705D

HOLDING

Dividend paid

Approved with requisite majority

80.92

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI RAMA KANT SHARMA

AGQPS6784H

DIRECTOR

Any other transaction

TRAVELLING EXP

Approved with requisite majority

17.06

SAL AUTOMOTIVE LTD

AABCP0383K

SHRI GAGAN KAUSHIK

AMWPK7984R

KMP

Any other transaction

TRAVELLING EXP

Approved with requisite majority

3.67

Total value of transaction during the reporting period

2924.24

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	M/s. Mangla Associates	Yes	28-02-2026

General information about company

Financial Results – Ind-AS

Statement of Asset and Liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Text Block

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Details of Impact of Audit Qualification