General information about company
Scrip code*		539353
NSE Symbol*		NA
MSEI Symbol*		NA
ISIN*		INE724G01014
Name of company		SAL AUTOMOTIVE LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		12-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		05-08-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		First quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		12-08-2025 14:30
End date and time of board meeting		12-08-2025 17:30
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Unaudited	Unaudited
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	10003	10003
	Other income	17	17
	Total income	10020	10020
2	Expenses
(a)	Cost of materials consumed	8037	8037
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	5	5
(d)	Employee benefit expense	1256	1256
(e)	Finance costs	44	44
(f)	Depreciation, depletion and amortisation expense	107	107
(g)	Other Expenses
1	Power & Fuel Exp	178	178
2	Rent	20	20
3	Repair & Maintenance	87	87
4	Freight Outward	69	69
5	Travelling	27	27
6	Security	22	22
7	Other Expenses	54	54
	Total other expenses	457	457
	Total expenses	9906	9906
3	Total profit before exceptional items and tax	114	114
4	Exceptional items	0	0
5	Total profit before tax	114	114
6	Tax expense
7	Current tax	27	27
8	Deferred tax	1	1
9	Total tax expenses	28	28
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	86	86
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	86	86
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	86	86
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	480	480
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.79	1.79
	Diluted earnings (loss) per share from continuing operations	1.79	1.79
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	1.79	1.79
	Diluted earnings (loss) per share from continuing and discontinued operations	1.79	1.79
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

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Textual Information(4)

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 equity shareholders as Bonus Shares by capitalising General Reserve. This results into increase in number of fully paid equity shares and corresponding increase in paid up share capital. The impact of the same has been reflected in the financials.

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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results 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	4377	4377
2	AGRI IMPLEMENTS	5626	5626
	Total Segment Revenue	10003	10003
	Less: Inter segment revenue	0	0
	Revenue from operations	10003	10003
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	AUTOMOBILE COMPONENTS	169	169
2	AGRI IMPLEMENTS	110	110
	Total Profit before tax	279	279
	i. Finance cost	44	44
	ii. Other Unallocable Expenditure net off Unallocable income	121	121
	Profit before tax	114	114
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	AUTOMOBILE COMPONENTS	7859	7859
2	AGRI IMPLEMENTS	3768	3768
	Total Segment Asset	11627	11627
	Un-allocable Assets	1379	1379
	Net Segment Asset	13006	13006
4	Segment Liabilities
	Segment Liabilities
1	AUTOMOBILE COMPONENTS	3621	3621
2	AGRI IMPLEMENTS	2968	2968
	Total Segment Liabilities	6589	6589
	Un-allocable Liabilities	2029	2029
	Net Segment Liabilities	8618	8618
	Disclosure of notes on segments	Textual Information(1)

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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 12th Aug' 2025. The Statutory auditors have conducted a limited review of above financials 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.

Other Comprehensive Income
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Unaudited	Unaudited
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	0.00	0.00
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	0.00	0.00

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Unaudited
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		No
	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

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

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Other Comprehensive Income

Details of Impact of Audit Qualification