General information about company
Scrip code*		539353
NSE Symbol*		NOTLISTED
MSEI Symbol*		NOTLISTED
ISIN*		INE724G01014
Name of company		SAL AUTOMOTIVE LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2026
Date of end of financial year		31-03-2027
Date of board meeting when results were approved		13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		03-08-2026
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		13-08-2026 14:30
End date and time of board meeting		13-08-2026 18:10
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	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)
Date of start of reporting period		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
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	11586	11586
	Other income	24	24
	Total income	11610	11610
2	Expenses
(a)	Cost of materials consumed	9406	9406
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-453	-453
(d)	Employee benefit expense	1586	1586
(e)	Finance costs	70	70
(f)	Depreciation, depletion and amortisation expense	122	122
(g)	Other Expenses
1	POWER & FUEL	254	254
2	REPAIR & MAINTENANCE	96	96
3	FREIGHT OUTWARD	92	92
4	OTHERS	155	155
	Total other expenses	597	597
	Total expenses	11328	11328
3	Total profit before exceptional items and tax	282	282
4	Exceptional items	0	0
5	Total profit before tax	282	282
6	Tax expense
7	Current tax	81	81
8	Deferred tax	-4	-4
9	Total tax expenses	77	77
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	205	205
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	205	205
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	205	205
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	4.28	4.28
	Diluted earnings (loss) per share from continuing operations	4.28	4.28
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	4.28	4.28
	Diluted earnings (loss) per share from continuing and discontinued operations	4.28	4.28
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)

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		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
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	5883	5883
2	AGRICULTURE IMPLEMENTS	5703	5703
	Total Segment Revenue	11586	11586
	Less: Inter segment revenue	0	0
	Revenue from operations	11586	11586
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	AUTOMOBILE COMPONENTS	428	428
2	AGRICULTURE IMPLEMENTS	74	74
	Total Profit before tax	502	502
	i. Finance cost	70	70
	ii. Other Unallocable Expenditure net off Unallocable income	150	150
	Profit before tax	282	282
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	AUTOMOBILE COMPONENTS	10734	10734
2	AGRICULTURE IMPLEMENTS	4796	4796
	Total Segment Asset	15530	15530
	Un-allocable Assets	1345	1345
	Net Segment Asset	16875	16875
4	Segment Liabilities
	Segment Liabilities
1	AUTOMOBILE COMPONENTS	5582	5582
2	AGRICULTURE IMPLEMENTS	3407	3407
	Total Segment Liabilities	8989	8989
	Un-allocable Liabilities	3069	3069
	Net Segment Liabilities	12058	12058
	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 13th Aug' 2026. The Statutory auditors have conducted a limited review of the 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, Potato Planter and Rotary Tiller etc.

Other Comprehensive Income
Date of start of reporting period		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
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		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	28-02-2029

General information about company

Financial Results – Ind-AS

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

Text Block

Other Comprehensive Income

Details of Impact of Audit Qualification