Craftsman Automation Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2025

Notes:
1. The above standalone financial results of Craftsman Automation Limited (‘the Company’) and consolidated financial results of the Company, its subsidiaries (together referred to as ‘Group’) and a joint venture for the quarter ended 30 June 2025 are drawn up in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('SEBI (LODR) Regulations'). These results were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on 29 July 2025. The above financial results were reviewed by the statutory auditors, who have issued unmodified review conclusion on these financial results.
2. The Company has reported segment information as per Indian Accounting Standard 108 "Operating Segments" (IND AS 108) read with SEBI’s circular CIR/CFD/FAC/62/2016 dated 05 July 2016. Based on the end consumption of the products sold or services rendered, performance assessment and resource allocation by the management, the Company has identified the reportable segments as 1. Powertrain 2. Aluminium Products 3. Industrial & Engineering. Segments that are not significant are categorised as "Others". Segment revenue comprises sales and operational income allocable specifically to a segment. Un-allocable expenditure mainly includes corporate expenses, finance cost and other expenses. Un-allocable income primarily includes other income.
3. The above consolidated results include the results and other information of the following entities
Name of the entity Relationship
DR Axion India Private Limited, India Subsidiary
Sunbeam Lightweighting Solutions Private Limited, India Subsidiary (w.e.f. 09 October 2024)
Craftsman Europe BV, the Netherlands Subsidiary
Craftsman Germany GmbH, Germany Subsidiary (w.e.f. 22 July 2024)
Craftsman Fronberg Guss GmbH, Germany Subsidiary of Craftsman Germany GmbH (w.e.f. 22 July 2024)
Craftsman Fronberg Guss Immobilien GmbH, Germany Subsidiary of Craftsman Germany GmbH (w.e.f. 01 October 2024)
Carl Stahl Craftsman Enterprises Private Limited, India Joint Venture

4. Exceptional items represent expenses incurred by Sunbeam Lightweighting Solutions Private Limited in relation to the relocation of its Gurgoan facility and transfer of control to the Company.
5. Figures for the previous year / periods have been regrouped / reclassified to conform to the figures presented in the current periods. On account of acquisition of the entities during the year ended 31 March 2025, the consolidated financial results for the quarter ended 30 June 2025 are not comparable with those of the quarter ended 30 June 2024 to that extent.