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Salzer Electronics Ltd. Interim / Quarterly Report 2025

Nov 1, 2025

61391_rns_2025-11-01_82bd7366-ec55-4cb0-ba7c-294f0354df4f.pdf

Interim / Quarterly Report

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November 01, 2025 To

THE CORPORATE RELATIONSHIP DEPT M/s. National Stock Exchange of India Ltd., BSE Limited Exchange Plaza, C-1, Block G, I Floor, New Trading Ring, BandraKurla Complex, Rotunda Building, Bandra (E),Mumbai - 400 051 P.J.Towers, Dalal Street, Symbol: SALZERELEC Fort, Mumbai - 400 001. SCRIP CODE: 517059

Dear Sir, |

Sub: Outcome of the Board Meeting held on Naversber 01, 2025 Ref: Our letter dated October 22, 2025 |

We wish to inform pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR Regulations") that our Board of Directors of the Company at their meeting held today i.e., November 01, 2025, has approved the Standalone and Consolidated unaudited financial results for the quarter / half year ended September 30, 2025 in terms of Regulation 33 of LODR Regulations and in pursuance of which, we have enclosed the Standalone and Consolidated unaudited financial results for the quarter/half ended September 30, 2025 along with the Limited Review Report as Annexure -— A

Further, the copies of both Standalone and consolidated Financial Results will be uploaded in the Company's website www.salzergroup.net.

Pursuant to Regulation 47 of SEBI LODR Regulations, an extract of the aforesaid financial results in the manner prescribed under the SEBI Listing Regulations will be published in English and Tamil newspapers within time stipulated. CIN : LO3210TZ1985PLC001535 " GSTIN: S3AAECS34NILIZ) 2

The Meeting commenced at 11.30 a.m., and closed at [325

Kindly take the same on record.

  • Thanking you

Yours faithfully For SALZER EL & KiM MurPig Company Secre & Compliance Officer

Encl : As above

SALZER ELECTRONICS LIMITED

Samichettipalayam, Jothipuram (Post), Coimbatore - 641 047. INDIA. (& +91-422-423 3600 [©] [email protected]

WWW.Sad he cate to eleg

ISO 9001 | 14001 | 45001 | |ATF CERTIFIED

Standalone Statement of Un- Audited Financial Results for the Second Quz arter and Half year period ended September 30, 2025

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SALZER ELECTRONICS LIMITED

Notes forming part of above STANDALONE results:

  • a. The Company operates in only one segment viz., Elect rical installation products.
  • The above standalone results were reviewed by th Board of Directors in their meeting held on November 2 Audit Committee and approved by the 01, 2025.
  • The Statutory Auditors of the Company carried out a the six months/quarter ended September 30, 2025. limited review of the Financial Results for
  • During six months under review, the Company mad shares of Rs. 10/- each for total value of Rs.21.55 Lak Owned Subsidiary Company). e investment by acquiring 2,15,500 equity P in Salzer EV Infra Private Limited (Wholly
  • During the quarter under review, the Company rv Purpose Vehicle (SPV) incorporated through its whe Ltd.—its direct Associate Entity by acquiring the 49% Ltd. in the SPV. ade Effilume Private Limited—a Special lly owned subsidiary, Salzer EV Infra Pvt stake previously held by Salzer EV Infra Pvt
  • The above Standalone financial results of the Compaty have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed 2013, read with relevant rules thereunder. under Section 133 of the Companies Act,
  • Previous period's figures have been regrouped/ recla this period's classifications ssified wherever necessary to conform to

Coimbatore - 641 047. November 01, 2025

SALZER ELECTRONICS LIMITED

Samichettipalayam, Jothipuram (Post), Coimbatore - 641 047. INDIA. © +91-422-423 3600 [() [email protected] JOINT MANAGING DIRECTOR (DIN:00003126)

| For SALZER ELECTRONICS LIMITED

D RAJESHKUMAR

CIN : LO3210TZI985PLC001535 GSTIN: 33AAECS3411L1Z) salzergroup.com

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07

STANDALONE AUDITED STATEMENT OF THE ASSETS AN D LIABLITIES AS AT 30.09.2025

SALZER ELECTRONICS LIMITED

Samichettipalayam, Jothipuram (Post), Coimbatore - 641 047. INDIA. G +91-422-423 3600 (1) [email protected]

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(Po
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,

SALZER ELECTRONICS LIMITED

Samichettipalayam, Jothipuram (Post), Coimbatore - 641 047. INDIA. (& +91-422-423 3600 [ [email protected]

nw.salzergroup.com

CO0I5S35 GSTIN: 33AAECS3411L1Z)

Swamy & Ravi ee CHARTERED ACCOUNTANTS 90, Co-Operative "A" Colony, K.K. Pudur, Coimbatore - 641 038. Ph : 0422 - 2446537, 4384536 E-mail : [email protected]

Ref. No. : | Bate: O) eos

STANDALONE LIMITED REVIEW REPORT

Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To

The Board of Directors Salzer Electronics Limited

Coimbatore-641047

    1. We have reviewed the accompanying statement of unaudited standalone financial results of Salzer Electronics Limited ("the Company") for the quarter ended September 30,2025 and year to date from April 01 2025 to September 30 2025 ("the Statement") attached herewith being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations").
    1. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors and prepared in accordance with recognition and measurement principles laid down in the Indian Accounting Standard 34 (ind AS 34) "Interim Financial Reporting" 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. Our responsibility is to issue a report on the statement based on our review.

405-B, Kasthuri Dhama Apartment, 9th Cross, 8th Main, Malleswaran, Bangalore - 560 003. © O80- 23341957

Swamy & Ravi CHARTERED ACCOUNTANTS 90, Co-Operative "A" Colony, K.K. Pudur, Coimbatore - 641 038. Ph : 0422 - 2446537, 4384536 E-mail : [email protected]

Ref. No. : Date : 6} Jn )aoas"

    1. 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing 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. We have not performed an audit and accordingly, we do not express an audit opinion.
    1. 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 the aforesaid Indian Accounting Standard (Ind AS) specified under Section 133 of the Companies Act, 2013 as amended read with relevant rules issued thereunder and other accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. - 560 003. © O80- 23341957

For M/s. Swamy & Ravi Chartered Accountants FRN: 0043175

Date: November 01, 2025 AS Place: Coimbator FT, coscge) oo} vein: Dpan2SEE BMINZEMIA /§

IM S Alamelu Partner Memb. No. 223555

405-B, Kasthuri Dhama Apartment, 9th Cross, 8th Main, Malleswaran, Bangalore

Consolidated Statement of Un-Audited Financial Results for the Second Quarter and Half year period ended September 30, 2025

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SALZER ELECTRONICS LIMITED

Notes forming part of above CONSOLIDATED results:

    1. The Parent and Subsidiary operate in only one segment viz., Electrical Installation Products.
    1. The above consolidated standalone results were reviewed and recommended by the Audit Committee and upon which, approved by the Board of Directors in their meeting held on November 01,2025
    1. The Statutory Auditors of the Company carried out a limited review of consolidated Financial Results for the six months /quarter ended September 30, 2025,
    1. The above Consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, read with relevant rules thereunder.
    1. Previous period's figures have been regrouped/ reclassified wherever necessary to conform to this period's classifications

For SALZER ELECTRONICS LIMITED

Coimbatore - 641 047 yee D RAJESHKUMAR November 01,2025 JOINT MANAGING DIRECTOR (DIN: 00003126)

SALZER ELECTRONICS LIMITED

Samichettipalayam, Jothipuram (Post), Coimbatore - 641 047. INDIA. fee se a EE & +91-422-423 3600 [7 [email protected] | CIN: LO321I0TZI985PLCOOI535 GSTIN: 33AAECS34IILI1ZJ

UN-AUDITED CONSOLIDATED BALANCESHEET AS ON 30/09/2025

Ssaizmer

SALZER ELECTRONICS LIMITED

Samichettipalayam, Jothipuram (Post), Coimbatore - 641 047. INDIA. (& +91-422-423 3600 [email protected]

1985PLCOOI5S35

v.salzergroup.com

GSTIN: 33AAECS3411L1ZJ

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1

CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 30.09.2025

SALZER ELECTRONICS LIMITED

Samichettipalayam, Jothipuram (Post), Coimbatore - 641 047. INDIA. & +91-422-423 3600 (©) [email protected]

C. FINANCING ACTIVITIES:

pa
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-t
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m
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f
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1.
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s
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Cl
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53		 13
2.
94

SALZER ELECTRONICS LIMITED

Samichettipalayam, Jothipuram (Post), Coimbatore - 641 047. INDIA. | e : m= @ +91-422-423 3600 [email protected] CIN: LO3210TZI985PLC001535 GSTIN: 33AAECS3411L1Z)

www.saizergroup.com

|Swamy & Ravi | AWVExX/ REA CHARTERED ACCOUNTANTS 90, , Co-Operative "A" Colony, , K.K. eB Pudur, J Coimb at * : Ph : 0422 - 2446537, 4384536 sn E-mail : [email protected]

Ref. No. : — a | nleoas

CONSOLIDATED LIMITED REVIEW REPORT

Independent Auditor's Review Report on the Consolidated Quarterly and Year to Date Unaudited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To

The Board of Directors Salzer Electronics Limited

Coimbatore-641047

  • 1) We have reviewed the accompanying Statement of unaudited Consolidated Financial Results of Salzer Electronics Limited (the "Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), and its associates for the quarter and half-year ended September 30, 2025 (the "Statement") attached herewith, being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations")..
  • 2) This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared accordance with the recognition and me surement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind 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. Our responsibility is to express a conclusion on a

    • :

405-B, Kasthuri Dhama Apartment, 9th Cross, 8th Main, Malleswaran, Bangalore - 560 003. © O80 - 23341957

Swamy & Ravi CHARTERED ACCOUNTANTS 90, Co-Operative "A" Colony, K.K. Pudur, Coimbatore - 641 038. Ph : 0422 - 2446537, 4384536 E-mail : [email protected]

Ref. No. :

Date : 0) |W l2n25

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. This standard requires that we plan and perform the review to obtain moderate financial statements are free of material mi financial information consists of making responsible for financial and accounting ma other review procedures. A review is substa conducted in accordance with Standards on not enable us to obtain assurance that \ significant matters that might be identifiec not express an audit opinion. assurance as to whether the sstatements. A review of interim inquiries, primarily of persons tters, and applying analytical and ntially less in scope than an audit Auditing and consequently does we would become aware of all in an audit. Accordingly, we do

We also performed procedures in accordan SEBI under Regulation 33 (8) of the SEBI (L Requirements) Regulations, 2015, as amenc ce with the circular issued by the isting Obligations and Disclosure Jed, to the extent applicable.

4) The Statement includes the results of the fc slowing entities:

a) Parent Company

  • i. Salzer Electronics Limited
  • b) Subsidiaries
  • i. Kaycee Industries Limited
  • ii. Salzer EV Infra Private Limited (Wholly owned subsidiary)
  • iii. Subsidiary) (Incorporated Salzer Electronics Arabia Limited (Wholly Owned Overseas on September 30, 2024-No Transactions happened till now) - 560 003. © O80- 23341957
  • Salzer Kostad EV Chargers Private Limited
  • prot ae EV Infra Private Limited) oa fr > Salzer Emarch Electromobility Private Limited (Through Salzer

Ref. No. : Date : oO} lr JAoes

  • c) Direct Associate
  • i. Effilume Private Limited
  • d) Indirect Associate
  • i. Ultra-Fast Chargers Private Limited (Through Kaycee Industries Ltd)
  • 5) The consolidated Unaudited Financial Results includes the interim financial results of subsidiaries which have not been reviewed/audited by us, whose interim financial results reflect total revenue of Rs. 2880.69 lakhs, total profit before Tax of Rs. 193.19 Lakhs, total profit after Tax of Rs. 63.51 Lakhs and total comprehensive income of Rs. 63.51 lakhs for the Six months period ended 30.09.2025 and share of loss from associates of Rs. 32.99 Lakhs as considered in the consolidated unaudited interim financial results. These interim financial results/ financial information have been reviewed by other auditor who carried out their review in accordance with SRE 2410, Review of Interim Financial Information performed by the reer ndent Auditor of the entity and their reports vide which they have issued a nmodified conclusion, have been furnished to us by the Parent's ienuge ent and our conclusion on the Statement, in so far as it relates to the affairs of the subsidiary is based solely on the reports of the other auditor and the procedures performed by us as stated in paragraph 3 above.
  • 6) Based on our review conducted and procedures performed as stated in the above paragraphs nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited financial results, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclose }the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20 5, as amended, including the manner in which it is, 9 HE acl sed, or that it contains any material \

405-B, Kasthuri Dhama Apartment, 9th Cross, 8th Main, Malleswaran, Bangalore - 560 003. © O80- 23341957

CHARTERED ACCOUNTANTS N 90, Co-Operative "A" Colony, K.K. Pudur, Coimbatore - 641 038. Ph : 0422 - 2446537, 4384536 E-mail : [email protected]

Swamy & Ravi

Ref. No. : | Date : ©) \y | Qvas

Our conclusion on the Statement is not modified in respect of the above matter

Date : November 01,2025 Place: Coimbatore UDIN: 26 292 SS5PMINZP FIO

FRN: 004317S 2, S Alamelu

Partner

For M/s. Swamy & Ravi Chartered Accountants

405-B, Kasthuri Dhama Apartment, 9th Cross, 8th Main, Malleswaran, Bangalore - 560 003. © O80- 23341957

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