Outcome of Board Meeting held on 27th October 2026 and submission of un-audited financial results for the quarter and half year ended on 30th September, 2026

sfia SAR AUTO PROPTICTS X,XMXTEN Registered Office Address : 5C-f, Bh:kti.n.!j.:- tni:tlrsi!.i: E11;riE, Ii:rjkot - i6rt 002 Girj:t-ai iin.ilai lniebsite: r'v'rvr.5r,,eutoprodLrct:liC..onr e-mail : l;i:rt'.asa :!topfcCu.i:Ltd..oJr. pl].: j9.i 2912_7r1726 CINN j.: ,,r. '- ",J.Po 27ih October, 2026 BSE Limited Phiroze Jeejeebhoy Towers' Dalal Street, Mumbai-4oo Scrip Code; 538992 ISIN: INEOO2EO1O1O Subjectr Outcorle of Board Meeting beld on 27tr October 2026 9:';d, submlrslo[ of un- audited tltrancial results for the quarter and half yeat ended on SOth Septenrber, 2026, REF.: Regulatlon 30 and Regulatiott 33 of SEBI lltsting Obligatlottg and Di3closure Requirem€ntsl Regulqttons, 2Ol 5. Respected Sir/Madam, This is to inform that, the Board of Directors of the Company SAR AUTO PRODUCTS LIMITED at thef meeting held on 27th October,2026 on Tuesday at O2:tooPm at the Registered oIfice of the Company situated at 50 E, Bhaktinagar Inds Estate, Rajkot _ 360002 inter a-lia has noted and approved the follou/ing: 1. Considered and approved the Un Audited Financial Results for the quarter and half yeai ended on 306 September,2026 as recommended by the Audit Committee along with Cash Flow statement, Statement of Assets and Liabilities and Limited Review Report issued by the Statutory Auditor M/s. J. A. SHETH & ASSOCIATES. We enclose her€with the Unaudited Fin€ncial Results of the Company for the quarter and half year ended on September 30, 2026 €long with Cash Flow statement, Statement of Assets and Liabilities and Limited Review Report. Further, as per SEBI [Listing Obligations and Disclosure Requirements] Regulations, 2015, Regulation 23 related to Related Par:ty Transactions is not applicable to the Company as per Regulation 15(2) and as such Disclosure as required under regulation 23(9) is not given. SAR AUTO PRODUCTS LIMITED Registered Office Address:5O-E, Bhaktinagar Industrial Estate, Rajkot - 360 002. Gujarat {lnd1a) Website i www. sarautoproductsltd.com E-mail : sapl@saraLltoproductsltd-com Ph.r +91281-2374726 CIN No.: L341oOGi1987PLCo1OOa8 The meeting was concluded on OZ t 3o Pl|t- The above information is also available on the website of the ComDarv: https : / /www.sarautoproductsltd. com. Kindly take the sarne on your iecord. Thanking you. Y^rrra ain..rFlv Ma-naging Director ' DIN: 00313236 Encl: As above Fi;l ?'iE Ig e #E I.8 E S. . .3 EE 9 q eS. , ,E - EE g < 9i €F Erl :9 9 I1 EEI I .9lo FU)6! H< g: <; d'* ;J on P. !1 @ g '9 "@-n:r.{9 \.*A z ,g- Ets.E.€'= :*'I P .9 .q.E ,g = :Edfr *:E3 dvqa EiiE >.Ei9 .EEE5 *- -!*5.E X -qhF E Po '.=z c-4, ...d SAR AUTO PRODUCTS LIMITED STATEMENT OF ASSET AND LIABILITES AS AT 3OTH SEPTEMBER, 2026 unt in Lacs As at As at Particulars Eoo September. 2026 31* March.2026 Unaudited Audited ASSETS NON-CURRENT ASSETS Property, Plant and Equipr;ent 1,690.40 r,444.76 Financial fusets Investments 0.03 0.03 Others Financii Asset 261,2I 215.89 Deferred tax assets 2s.24 25.24 1,975.8a 1,685.92 CURRENT ASSETS Inventories 790.1r 362,39 Financial Assets Investments 1.00 Tlade receivables 248.86 226.80 Cash and cash equivalents 1,031.14 590.50 Other Bank BalEnce s38.31 1,188.43 Other Financial Assets 0.09 Current tax asset 9.47 4-28 Other current assets 789_59 379.33 3,410.62 2,801.08 Total Assets 5,3a7.50 4,487.OO EQUITY AND LIABILITIES EQUITY Equity share capital 476.47 476.47 Other Equity 1.412.20 1,321.75 1,88a.57 1,79a.22 LIABILITIES NON-CURRENT LIABILITIES liabilities Financial Borrowings I Provisions I 63.28 59.69 5,42 LIABILITIES I 68.70 65,11 CURRENT liabilitjes I Financial Borrowings I to I 3,342.21 2,529.O0 Trdde payables due Enterprises I l4icro and Small I 9.50 Other than M lii acr bo a itn id t iS em sal l Enlerprises I 69.10 48.10 Other financiai liabilities I 0.32 1.61 Other cunent Provisions I 3.12 23.67 I 15.38 11.7B 3,430.13 2,523,67 Total Equity and Liabiliti€s 5,387.5O 4,447,OO TO PRODTI{S i..rr\.r.tM-tT-ED.. OIRECTOR. SAR AUTO PRODUCTS UMITED CASH fLOW STATEMENT FORTHEYEAR ENDED3OIH SEPT€MBE& 2026 Septenb€r 30, 2026 September 30, 2025 (unaudited) (Unaudited) lcash Flow Fron Ope.ating Activities lProfit / (losB) B€fore rar 88.40 25,54 lDeprec.tion and ArEodizarion Exoenses '128,09 102.60 5.56 5,41 (sr.72) (s3.39) lProriton sale or InveslTent loDeratins Protlt/ (Loss) before Working capitatchanses 1799 .3.0 52 40.17 lMovementin Trade & Other Receivabls (22.06) (31.48) lMovement in hventory (427.72) (148.66) l lrM M.4o oov vv ee e mm m ee e nn n tt t ii i nnn TO Or hh .d ee e rr Cc &r r O nre t ehn net tr A Up$ aa bye a it ib ra t yend Fnanoal Aiset (3 (26 12 11. ..0 850 0 4) 9 319 76.. .59 410 Cash Generated From Operations (6374 .7,9 98 ) 5340 .7.0 991 Direct Taxes Pa d (Net of Rerunds) Net Cash flow from Operating Acriviues tAI (644.38i 40.90 B. cash Flow from Investins Activiues Purchase of Fixed dEsets (382.7s) (146.63) Movement in Fjxed Deposits Netcash flowfrorn rnvestins Activities IBI 2260 24 ,0.8 60 (L9{4 14 .. 26 41 )]' cash Flow from Fin.ncins Activtties r4ovement in Long Term Bonowings 3.59 (3.09) Movemeni in Shoft Term Bonowings 813.21 104.58 (s.s6) (s.43) 5t.72 53.39 Net Cash ffowfrcm Ftnancinq Activities tcl 462.96 149.45 Net In.rease/ (Decrease) in cash and Cash Equivatents lA+B+cl 440.64 (0.89) opening Balan.e of Cash and Cash Equivatents 590.50 469.54 Closing Balan.eofcash and cash Equivatents 1,031.14 464.69 as been prcpared undff the 'hoirect r.1eflroa, as set i6r.rGl;;E;;;;;i;;EE;G;E JINGALASHFTH J, A, SHETH & ASSoCIATES CHARTERED ACCOUNTANTS INDEPENDENT AUDITOR'S REVIEW REPORT ON THE QUARTERLY UNAUDTTED FINANCIAL RESULTS OF THE COMPANY PURSUANT TO THE REGULATION 33 OF THE sEBr (LrsrNG oBLTGATToN AND DrsclosuRE nrqutneuelrriy REGuLATroNs, 2015, AS AMENDED REVIEW REPORT TO THE BOARD OF DIRECTORS, SAR AUTO PRODUCTS LIMITED '11 | have reviewed the accompanying statement of Unaudited {inancial results of SAR AUTO PRODUCTS LIMITED (the "Company") for the quarter and half year ended 30ih September 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended {the ',Listing Reoulations"). 2l This Statement, which is the responsibility of the Company,s Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, "lnterim Financial Reporting"(lnd AS 34) prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. My responsibility is to express a conclusion on the Statement based on my review. I conducted my review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiriei, primarily of persons responsible for flnancial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) ofthe Ac! and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, I do not express an audit opinion. 5O?, AALA,P-A, LIMDA CqOSrK, SUBIiAAII ROAD, RAJKOT _ 35O OO1. pII.lO) q2a 1.24SttSO l]l',l gs2a2 32255 CHARTERED ACCOUNTANTS Based on my review conducted as above, nothing has come to my attention that causes me to believe that the accompanying Statement, prepared in accordance with the recogni [Showing first 8,000 characters — download PDF for full document]