Statement enclosed

October 30, 2026 National Stock Exchange of India Limited (NSE) BSE Limited (BSE) Exchange Plaza, Plot No. C/1, G Block Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex Dalal Street, Fort, Bandra (East), Mumbai 400051 Mumbai 400001 NSE Symbol: SHRIPISTON BSE Scrip code: 544344 Subject: Compliances under Regulation 30, 32, 33, 52, 54 read with Regulation 63 the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Ref.: Outcome of the Board Meeting held on October 30, 2026 Dear Madam/Sir, This is to inform you that the Board of Directors of the Company, at its meeting held today i.e. October 30, 2026, has, inter alia, considered and approved the following matters: Unaudited (Standalone & Consolidated) Financial Results Approved the Unaudited (Standalone & Consolidated) Financial Results of the Company for the quarter and half year ended September 30, 2026. In this regard, please find enclosed the following: i) Unaudited (Standalone & Consolidated) Financial Results of the Company for the quarter and half year ended September 30, 2026; ii) Limited Review Report issued by the Statutory Auditors on the Unaudited (Standalone and Consolidated) Financial Results of the Company for the quarter and half year ended September 30, 2026; iii) Statement of disclosures of line items pursuant to Regulation 52(4) of the SEBI Listing Regulations; iv) Statement under Regulations 52(7) & 52(7A) of the SEBI Listing Regulations; and v) Security Cover Certificate pursuant to Regulation 54 of the SEBI Listing Regulations as per the format prescribed under SEBI Circular, for the quarter ended September 30, 2026. vi) Statement of Deviation or Variation in the use of proceeds of Qualified Institutional Placement pursuant to Regulation 32(1) of the SEBI Listing Regulations The Board Meeting commenced at 4:15 p.m. and concluded at 5:00 p.m. This intimation is also being uploaded on the Company's website at https://shrirampistons.com. Kindly take the above information on record and treat this as compliance with SEBI Listing Regulations. Thanking you. Yours faithfully, For SPR Auto Technologies Limited (formerly Shriram Pistons & Rings Limited) (Nilesh Jain) Company Secretary & Compliance Officer Membership No.: F5113 Encl.: As above CC: Debenture Trustee AXIS TRUSTEE SERVICES LIMITED; Axis House, P B Marg, Worli, Prabhadevi, Mumbai, Maharashtra, India, 400025 Walker Chandiok &.Co LLP Walker Chandiok & Co LLP L-41, Connaught Circus, Outer Circle, New Delhi - 110 001 India T +91 11 4500 2219 F +91 11 4278 7071 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of SPR Auto Technologies Limited (formerly Shriram Pistons & Rings Limited) 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of SPR Auto Technologies Limited (formerly Shriram Pistons & Rings Limited) (‘the Company’) for the quarter ended 30 September 2026 and the year to date results for the period 01 April 2026 to 30 September 2026, being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. The 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, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our 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. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, 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, we do not express an audit opinion. Chartered Accountants Walker~ & Co LLP is registe wilh limited liability with identification Offices in Ahmedabad, Bengaluru, Chandigam, Chennai, Dehradun, Goa, Gurugrarn, Hyderabad, Indore, Jaipur, Kocni, Kolka1a, number MC-2085 and has ~s regist Mumbai, New Delhi, Noida and Pune office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India Walker Chandiok &.Co LLP Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 and Regulation 52 read with Regulation 63) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Rahul Kool Partner Membership No.: 425393 UDIN: 26425393ZQMPJS5375 Place: New Delhi Date: 30 October 2026 Chi11lt:1~d Acc.:ounuml:s SPR AUTO TECHNOLOGIES LIMITED (FORMERLY SH RI RAM PISTONS & RINGS LIMITED) Regd. Office: 3rd Floor, Himalaya House, 23, Kasturba Gandhi Marg, New Delhi -11 o 001 Tel: •91 11 2331 5941, Website: www.1hrirampi1ton1.com E-mail: compliance.officer@shrirampistons.com. CIN: L29112DL 1963PLC004084 Statement of 1tandalone unaudited financial rHults for the quarter and alx month• ended September 30, 2028 (Amount In Rs. mllllon tXCtl>! oer th■re det1ll1 Standalone 3 months ended 3 months ended Period ended Period ended Partlculara September 30, 3 J m uno en t 3h 0s , e 2n 0d 2e 6d September 30, September 30, September 30, MaY re ca hr 3 e 1n ,d 2e 0d 2 6 2026 2025 2026 '2025 Unaudit•d Unaudited Unaudited Unaudited Unaudited Audited II Revenue from oo,,rations 10 262 9 416 8 730 19 678 17 086 35 266 Ill Other income 238 211 249 449 616 995 IV Total Income 111+1111 10 500 9 627 8 979 20 127 17 601 36 261 a) Cost of malerials consumed 4,357 4,064 3,314 8,421 6,659 13,967 b) Purchases of stock-in-trade 307 235 214 542 422 863 c) Changes in inventories of finished goods. work-in- (16) (251) 93 (287) (144) (124) pr011ress and stock-In-trade d) Employee benefits expense 1,383 1,341 1,265 2,724 2,540 4,994 e) Finance costs 271 293 59 564 123 495 f) Depreciation and amortisation expenses 228 219 223 «7 440 888 lnl Other ex0enses 2 382 2 219 2 013 4 601 4020 8 123 Total excenaea 8 912 8 120 7 181 17 032 14 060 29 206 VI Profit before exceotlon1I Item and tax UV•Vl 1688 1 507 1 798 [Showing first 8,000 characters — download PDF for full document]