Unaudited Financial Result of the company for the half year ended on 30th September 2026 along with limited review report issued by statutory auditor.

To, Date: 03rd November, 2026 BSE Limited PhirozeJeejeebhoy Towers Dalal Street, Mumbai- 400001. Dear Sir/Madam, Scrip Code: 543065/Scrip ID: SMAUTO Sub: Unaudited Standalone Financial Results of the Company along with Limited Review Report for the Half Year ended 30th September, 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, Pursuant to the provisions of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors of SM Auto Stamping Limited (“The Company”) in their meeting held on Tuesday 03rd November, 2026, at 3.30 p.m. (IST) at C-13, MIDC, Ambad, Nashik, Maharashtra-422010 had approved and adopted Unaudited Standalone Financial Results along with Limited Review Report of Auditor’s for the Half Year ended on 30th September, 2026. The Financial Results along with Limited Review Report of Auditors are enclosed herewith and will also be made available on the website of the Company at www.smautostamping.com in considerable time. Kindly take note on your record and acknowledge the receipt of same. Yours Faithfully, For SM AUTO STAMPING LIMITED Vaibhav Jitendra Chotia Company Secretary & Compliance Officer Membership No.: A-80009 Address: Amey Apt Flat No.1 Kamatwada Road Durga Nagar Nashik – 422008 Encl. as above S. R. RAHALKAR AND ASSOCIATES CHARTERED ACCOUNTANTS Flat No. 1, "A'Wing, Bhumi Exotica Appt., Near Rathi Amrai, Near Chopda Lawns, Swami Vivekanand Road. Off Gangapur Road, Nashik - 422A13. Ph.: 2575093, 2581597, E-mail : srr.assoc@gmail.com Limited Revlew Report on Standalone unaudited flnancial results of the Companv Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirementsl Regulations. 2015 For Half Year Ended September 30 2026. To the Board of Directors of SM Auto Stamping Limited We have reviewed the accompanying statement of unaudited financia-l results of SM Auto Stamping Limited for the half year ended 3ott' September 2026 .This statement is the responsibility of the Company's Management and has bccn approved by the Board of Directors. Our responsibility is to issue a reporl or-r thcsc financiarl statements based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 24lO "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 thr: revieu' to obtain moderate assurance as to whether the financiai statements are lrec of materia,l misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to Iinancial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an ar:dit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosurc Requirements) Regulations,2015 including the manner in which it is to be disclosed, or that it contains any material misstatement, Emphasis of Matter We draw attention to the following matters in the Notes to the financial results Comment No: 4 to the Standalone Financial Results for the Half Year Ended 30 /Og /2026 which state that Trade Payables' and Trade Receivables' balances *. to confirmation, reconciliation and consequential adjustment if "r'b3."t any. Our conclusion is not modified in respect of these matters. For S.R. Rahalkar and Associates Chartered Accountants Firm Registration No. 1O8283W Date: November 3,2026 cA.s Place: Nashik Partner M.No:O14509 UDIN: 26OL45O9IISAQX7339 SM Auto Stamping Limited J-41, MIDC, Ambad, Nashik-422010, Mahatashtra(India) CIN. : L27109MH2006PLC163789 Standalone Statement of Assets and Liabilities (Amount in Lakhs) Yeat ended Year ended Statement of Assets & Liabilities 30-09-2026 31-03-2026 Unaudited Audited A Equity and Liabilities 1. Share holders' funds (a) Share Capital 1,368.78 1,368.78 ) Reserves and Surplus 843.55 946.11 c) Money received against share warrants Sub Total - Shareholders Funds 2,212.33 2,314.89 |2. Share application money pending allotment |3. Minority interest 4. Non -Current liabilities (a) Long - term borrowings 319.02 351.30 |6) Defered tax liabilities (net) 46.19 62.06 Other long-term borrowings (d) Long term provisIOns 30.68 20.85 |Sub Total - Non current liabilities 395.89 434.21 5. Current liabilities (a) Short - term borrowings 333.19 403.13 (b) Trade payables ) Total outstanding dues of micro enterprises and small enterprises 36.43 24.86 1) Total outstanding dues of creditors other than micro enterprises and small enterprises 649.71 528.58 c) Other current liabilities 34.77 42.79 d) Short term provisions 258.83 206.92 |Sub Total -Current liabilities 1,312.93 1,206.29 Total Liabilities 3,921.15 3,955.39 B Assets 1. Non-current assets (a) Fixed assets& Capital WIP 1,152.88 1,173.36 (b) Goodwill on consolidation c) Non-current Investments 1,060.64 1,060.64 d Deferred tax assets (net) (e) Long term loans and advances f) Other non-current assets 25.69 24.61 Sub Total - Non -current assets 2,239.21 2,258.60 2. Current assets a) Current Investments b) Inventories 459.99 488.53 (c) Trade receivables 815.62 890.82 d) Cash and cash equivalents 2.11 1.47 e) Short-term loans and advances 195.96 156.25 Other current assets 208.26 159.73 Sub Total - Current assets 1,681.94 1,696.79 Total Assets 3,921.15 3,955.39 By Order of the Board for SM Auto Stamping Limited J-41 MIDC Mukund Kulkarni Ambad, Date: 03/11/2026 Mańaging Director (MH) Place: Nashik DIN :0 0248797 WASHIS SM Auto Stamping Limited J-41, MIDC, Ambad, Nashik-422010, Maharashtra(India) CIN.:L 27109MH2006PLC163789 Standalone Financial Results for the Year Ended 30/09/2026 (Amount in Lakhs) HALF YEAR ENDED YEAR ENDED Particulars As on As on As on As on As on As on 30-09-2026 31-03-2026 30-09-2025 30-09-2026 31-03-2026 30-09-2025 Unaudited Audited Unaudited Unaudited Audited Unaudited IRevenue from Opcrations Net Sales from Operations b Other Operating Incomc 4,328.28 3,719.32 3,412.15 4,328.28 7,131.47 3,412.15 Total IIOther Income 4,328.28 3,719.32 3.412,15 4,328.28 7,131.47 3,412.15 II Total Revenue (I+II) 53.96 120.04 58.32 53.96 178.36 58.32 IV Expenses 4,382.24 3,839.36 3,470.47 4,382.24 7,309.83 3,470.47 Cost of Materials consumed 3,351.45 2,874.15 2,424.39 3,351.45 5.298.53 2,424.39 |Purchascs of Stock-in-Trade |Changes in Inventories of Finished Goods, work-in-progress and stock in trade 76.76 (120.42) 232.99 76.76 112.57 232.99 Emplovee benefits expense 465.89 418.42 408.39 465.89 826.82 408.39 Finance costs 32.36 36.10 37.50 32.36 73.60 37.50 |Depreciation & amortisation Expense 74.59 62.93 56.75 74.59 119.68 56.75 Other Expenditure (Any item exceeding 10% of the total expenscs relating to continuing operations to be shown separately) 260.66 239.30 240.44 260.66 479.74 240.44 Total Expenses 4,261.71 3.510.48 3,400.46 4,261.71 6,910.94 3,400.46 Profit/ (Loss) before Prior Period items , 120.53 328,88 70.01 120.53 398.89 70.01 extraordinary itemns and tax (III-IV) Prior Period Item 0.37 8.29 0.48 0.37 8.77 0.48 VII Profit/(Loss) before extraordinary items and 120.16 320.59 69.53 120.16 390.12 69.53 tax (V-VI) VIII Extraordinary Items (Net of tax expenses) IX Profit/(Loss) before tax (VII-VIII) 120.16 320.59 69.53 120.16 390.12, 69.53 X Tax Expenses / (Surplus) 17.56 91.69 20.38 17.56 112.07 20.38 XI Net Profit / (Loss) for the period from 102.60 228.90 49.15 102.60 278.05 49.15 continuing operations (IX-X) XII Profit from discontinuing operations XIII | [Showing first 8,000 characters — download PDF for full document]