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		03-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		27-01-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Third 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		Unaudited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		03-02-2026 14:30
End date and time of board meeting		03-02-2026 16:25
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?		Yes

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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	8778	29565
	Other income	19	57
	Total income	8797	29622
2	Expenses
(a)	Cost of materials consumed	6606	23333
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	99	-18
(d)	Employee benefit expense	1305	3927
(e)	Finance costs	53	134
(f)	Depreciation, depletion and amortisation expense	110	323
(g)	Other Expenses
1	Power	179	562
2	Rent	21	60
3	Repair	86	248
4	Freight	71	197
5	Travelling	29	87
6	Security	24	70
7	Others	78	198
	Total other expenses	488	1422
	Total expenses	8661	29121
3	Total profit before exceptional items and tax	136	501
4	Exceptional items	-58	-58
5	Total profit before tax	78	443
6	Tax expense
7	Current tax	29	120
8	Deferred tax	-12	-10
9	Total tax expenses	17	110
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	61	333
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	61	333
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	61	333
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	1.28	6.94
	Diluted earnings (loss) per share from continuing operations	1.28	6.94
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	1.28	6.94
	Diluted earnings (loss) per share from continuing and discontinued operations	1.28	6.94
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)

On November 21, 2025 the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (‘Labour Codes’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post employment. The Labour Codes, amongst other things introduce changes, including a uniform definition of wages and enhanced benefits relating to leave.The Company has assessed the financial implications of these changes which have resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by Rs. 58 Lakhs. Considering the impact arising out of an enactment of the new legislations is an event of non-recurring nature, the company has presented this incremental amount as “Impact of Labour Codes” under “Exceptional Items” in the Statement of Profit and Loss for the quarter and nine months ended December 31, 2025.The company continues to monitor developments on the Rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to access the accounting implications basis such developments/ guidance.

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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	4681	13475
2	Agriculture Implements	4097	16090
	Total Segment Revenue	8778	29565
	Less: Inter segment revenue	0	0
	Revenue from operations	8778	29565
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Automobile Components	267	698
2	Agriculture Implements	79	351
	Total Profit before tax	346	1049
	i. Finance cost	53	134
	ii. Other Unallocable Expenditure net off Unallocable income	157	414
	Profit before tax	136	501
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Automobile Components	7821	7821
2	Agriculture Implements	4545	4545
	Total Segment Asset	12366	12366
	Un-allocable Assets	1395	1395
	Net Segment Asset	13761	13761
4	Segment Liabilities
	Segment Liabilities
1	Automobile Components	4080	4080
2	Agriculture Implements	2776	2776
	Total Segment Liabilities	6856	6856
	Un-allocable Liabilities	2389	2389
	Net Segment Liabilities	9245	9245
	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 February 3, 2026. 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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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

Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No.	Particulars	Amount	Remarks
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date	0
B	Of the total amount outstanding, amount of default as on date	0
2.	Unlisted debt securities i.e. NCDs and NCRPS
A	Total amount outstanding as on date	0
B	Of the total amount outstanding, amount of default as on date	0
3.	Total financial indebtedness of the listed entity including short-term and long-term debt	0

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

Format for Disclosing Outstanding Default on Loans and Debt Securities