SASPR Auto Technologies544344Quarterly results

Board approved unaudited Q2 and H1 FY27 results; auditors' limited review flags no material misstatement

Board approved unaudited standalone & consolidated Q2/H1 FY27 results.

By ScoutQuest · Fri 30 Oct 2026, 6:59 PM IST · 2 min read

Standalone Q2 Revenue from Operations

Rs. 10,262 million vs Rs. 8,730 million

Standalone Q2 Profit for the Period

Rs. 1,189 million vs Rs. 1,339 million

Basic EPS (Q2, not annualised)

Rs. 26.34 vs Rs. 30.40

What the board approved

SPR Auto Technologies Limited (formerly Shriram Pistons & Rings Limited) said its board, at a meeting held on 30 October 2026, approved the unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2026. The results are accompanied by a limited review report from the statutory auditors, Walker Chandiok & Co LLP. The update also includes the statement of disclosures of line items under Regulation 52(4) of the SEBI Listing Regulations, which is the subject of the exchange notice.

Standalone quarter ended 30 September 2026 (amounts as printed, in Rs. million)

• Revenue from operations: 10,262, compared with 8,730 in the same quarter a year earlier
• Profit for the period: 1,189, compared with 1,339 in the same quarter a year earlier
• Basic earnings per share (face value Rs. 10 each, not annualised): 26.34, compared with 30.40

Standalone half year ended 30 September 2026 (April to September)

• Revenue from operations: 19,678, compared with 17,086 in the same half of the previous year

What the auditor said

The review was carried out under the Standard on Review Engagements (SRE) 2410. The auditors stated that nothing has come to their attention that causes them to believe that the statement has not disclosed the information required under the listing regulations, or that it contains any material misstatement. A review is substantially less in scope than an audit, so it does not provide audit-level assurance.

Also shared along with the results

• Statement of disclosures of line items under Regulation 52(4) of the SEBI Listing Regulations
• Statements under Regulations 52(7) and 52(7A)
• Security cover certificate under Regulation 54 for the quarter ended 30 September 2026
• Statement of deviation or variation in the use of proceeds of the Qualified Institutional Placement under Regulation 32(1)

How a retail reader can use this

Revenue from operations for the quarter was higher than in the same quarter last year, while profit for the period was lower than a year earlier, so the two moved in different directions this quarter. The earnings per share figure reflects the profit earned per equity share of face value Rs. 10 for the period, and is not annualised. The security cover certificate is the disclosure that shows the assets backing the company's secured borrowings for the quarter, and the statement on the Qualified Institutional Placement sets out whether the money raised was used as stated. The results were approved by the board and covered by the auditors' limited review report.

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