Sandhar Technologies Limited (NSE:SANDHAR)
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May 6, 2026, 3:29 PM IST
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Q3 24/25

Feb 18, 2025

Operator

Ladies and gentlemen, good day and welcome to the Q3 and nine months FY25 earnings conference call of Sandhar Technologies Limited, hosted by Dolat Capital Market Pvt. Ltd . As a reminder, all participant lines will be in the listen-only mode, and there will be an opportunity for you to ask questions after the presentation concludes. Should you need assistance during the conference call, please signal an operator by pressing the star, then zero on your touch-tone phone. Please note that this conference is being recorded. I now hand the conference over to Ms. Shaili Jain from Dolat Capital. Thank you, and over to you, ma'am.

Thanks, Steve. Good morning, everyone. On behalf of Dolat Capital, I welcome you all in third quarter and nine months FY25 conference call of Sandhar Technologies. From the management side, we have with us Mr. Jayant Davar, Chairman, Managing Director, and CEO, and Mr. Yashpal Jain, Chief Financial Officer and Company Secretary of the company. We thank the management for providing us with the opportunity to host the call. Now, I hand over the call to the management for their opening remarks, followed by the question and answer session. Over to you, Jayant sir.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yeah, thank you. Very good morning, ladies and gentlemen. I welcome you all to the quarter three and nine months earnings con call of Sandhar Technologies Limited. Talking from a broad conceptual point of India, India had initially projected a growth rate of 6.5%-7% for FY24-25. I think it's now been revised to 6.4% for the year ending March 2025. It is the slowest in four years and below the lower end of government's initial projection. This obviously has come in also because of the weaker manufacturing sector and slower corporate investments. Last month, of course, the Reserve Bank of India lowered its growth forecast for the year ending March 2025 to 6.6% from its earlier forecast of 7.2% after India reported lower than expected growth of 5.4% in July to September quarter.

The forecast by the National Statistical Office followed several disappointing economic indicators in the second half of 2024, including low growth, high inflation, anemic capital flows, and record trade gap. That cast doubt on the robustness of the country's growth. Manufacturing, which accounts for about 17% of GDP, is projected to expand at 5.3% year on year in 2024-25, compared to 9.9% a year ago. Let me bring you to some good news, which is Sandhar's performance. Despite all the above, Sandhar's total income growth of 9.7% in quarter three, where most of our peers actually could not grow, and 10.34% compared to last nine months at a consolidated level have been present. We anticipate that we will sustain and grow this momentum even further, of course, subject to geopolitical conditions, market demand, and so on and so forth.

In terms of consolidated EBITDA, we registered a growth of 0.5%, which is 500 basis points improvement in the margins, to 10.34% compared to nine months of the last year. Last year, it was 10.1% compared to 9.6% in the nine months of financial year 2024. In the two-wheeler segment, the industry recorded a growth of 13%. Sandhar outperformed with 17.58% increase on a nine-month year-on-year basis. In the four-wheeler segment, the industry grew by 2.72%, where Sandhar did see a decline. In the OHV segment, the industry grew by 5.3%, but Sandhar grew at 6.9% on a nine-month year-on-year basis. In terms of joint ventures, we'd be very happy to know, and I'm very pleased to share that all of our joint ventures are experiencing strong growth and consistently improving performance.

Further, pleased to share that all our joint ventures are PAT positive in quarter three and nine months of financial year 2025. This success has been driven by focused cost control, localization efforts, and enhanced business synergy. We remain confident that the growth trajectory will continue. Collectively, our joint ventures have recorded a total income of INR 270 crores, with an average EBITDA of 12.5%. The list has already, I think, been shared with you in the presentation. The drag for Sandhar has been the overseas business in quarter three as well as nine months, and the operations sustained losses marked by low demand and slowdown in Europe. We are closely watching the situation over there, and as we look at it, the preliminary indicators are that volume should see growth in financial year 2026.

The company's expansion project in Pune for cabins and fabrication and die casting is expected to commence for commercial production by the end of March 2025. In EVs, the company has started commercial production of battery chargers and is getting positive response from the market. The customer base is also gradually increasing with more and more customers that are being added. On CSR, over the years, we've dedicated ourselves to sustainable business practices that tackle economic, environmental, and social challenges. Our efforts go beyond mere business concerns, creating positive effects on the communities we serve. Our CSR activities focus on key areas through healthcare, which is through the Sandhar Healthcare Centre, which is in the village of Begumpur Khatola, Gurugram. We do education for girls largely in Sandhar Ek Kali and the Sandhar Centre for Learning at Deoli, Sangam Vihar.

We have skilling and vocational training done through the Swabhiman program, senior care through the Adopt-a-Grandparent program, and for environment, we go green through Peenya Industrial Park, Bangalore. We are looking to focus on diversity and creating equal opportunities for gender neutrality. As we go forward, our focus areas will be towards ESG and SDG, which is Sustainable Development Goals, to attain carbon neutrality in the coming years. We continuously work on diversification of our product portfolio, expanding customer base, and increasing content per vehicle. We are focused on improving both return on capital employed and return on investment. We are consolidating operations, and the idea is to generate more free cash flows and deleveraging of the balance sheet. With those initial comments, I am happy. With me today is Mr. Yashpal Jain, the CFO of the company.

We'd be very happy to take your questions on anything that you might have. Thank you.

Operator

Thank you very much. We will now begin the question and answer session. Anyone who wishes to ask a question may press star and one on their touch-tone telephone. If you wish to withdraw yourself from the question queue, you may press star and two. Participants are requested to use handset while asking a question. Ladies and gentlemen, we will wait for a moment while the question queue assembles. The first question is from the line of Aditya Kondawar from Complete Circle Capital. Please go ahead.

Aditya Kondawar
Analyst, Complete Circle Capital

Hi, sir. Just wanted to ask you about the debt situation. Are we on track as per the last con call guidance on reduction of debt?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Aditya, we are at a net debt of INR 673 crores. And if you remember last time, as we said, that we'll be finishing up some projects, especially the two ones which are going in Pune. So there can be intermittent ups and downs in the debts. But we are on the track because there have been some outflows on account of capital payments for finishing up these projects, and remaining payments will be done in quarter four. So as far as the regular operations are concerned, I think we are in the sustainable level, and we are continuing at a net debt of below INR 700 crores.

Aditya Kondawar
Analyst, Complete Circle Capital

Got it. Thank you, and the second question was that any further inquiries or updates on the Smart Lock side of the business? Any new inquiries or any new customer conversations that we are having?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Team is consistently in follow-up with the OEMs because the product has already been developed. Now it's all the adoption by the OEs. So we are waiting for some good news.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

We are very happy to announce that we have already started production and supplies to two of the biggest names. As we speak now, traction is being built with some other customers, and the existing supplies that have started will pick up much larger volumes in these coming months.

Aditya Kondawar
Analyst, Complete Circle Capital

Thank you, sir. All the best.

Operator

Thank you. Before we take the next question, we would like to remind participants that you may press star and one to ask a question. The next question is from the line of Siddharth, an individual investor. Please go ahead.

Hi, sir. Thank you for the opportunity. A couple of questions. The first one being, I think around a year or so back, you had guided clearly that you see a 25% plus sort of a growth for a three to five-year period. The last few quarters, to our understanding, should we take it as an exception and nothing changes structurally on that guidance? So that's my first question. The second is, there's a lot of media news around tariffs and how it's going to impact the auto ancillary things. So if you can take a couple of minutes and sort of let us know if at all it plays out, how would it impact us in any which way? Thank you.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Okay. Well, thank you for that question. Very interesting question. And suffice to say that whatever guidances we had given in the past or forecasts we've given in the past, keeping the economic condition of the country and how the growth is in geopolitical situations aside, we continue to build our pipelines towards the kind of growth that we had declared in the past. I don't see any reason why if you've seen a little lower growth in the last quarter or in the nine months gone by, yes, it is an exception. And I do believe that this should accelerate quite rapidly as we go forward. So that's the answer to question one. What was your second question? Sorry.

It is more around the tariffs in the U.S. How would it impact us if at all it plays out?

The direct tariff thing that would have affected us was Mexico because we have a plant in Mexico, and a lot of our supplies go to North America while on like-for-like basis because most of our supplies go to companies like Bosch and BMW, who are located within Mexico. So it is not as if we would have a direct impact, but in case those people have an impact selling into the U.S., we would obviously be affected. At this point of time, while we have spoken to our immediate customers, they seem to be quite positive that there is likely to be no impact. However, we'll have to wait and see as to how, in case there is any impact, how much it is going to be and how we will have to take it or mitigate it in the future.

Sure, sir. Thank you so much. Very helpful. Thank you.

Operator

Participants who wish to ask a question may press star and one. The next question is from the line of Jay Shah from Dolat Capital. Please go ahead.

Jay Shah
Analyst, Dolat Capital

Hi. Hi, sir. Can I have your name?

Operator

Yes, sir.

Jay Shah
Analyst, Dolat Capital

Yeah. Hi. Hello, sir. Good morning, and thanks for the opportunity. Sir, my first question would be, what are your thoughts on demand revival on the export side?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

On the export side?

Jay Shah
Analyst, Dolat Capital

Yes, sir.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

I do believe that our customers are looking to buy more from India. This continues in the overall policy of most multinational companies looking at China plus one. India falls into that sweet spot, and I see no reason why exports from India will not grow. However, having said that, you know that the demand right now in Europe is weak. So it's not as if we are losing market share in exports. In fact, we are gaining market share. The only thing is, because the overall demand is down, there is an impact on India, not so much on Sandhar because Sandhar, largely, as you are aware, supplies within Europe, from Europe, so from a foreign exchange perspective, we are not affected.

But from a local demand perspective, I do see that there is, and I already mentioned that our overseas business has been a drag with some losses in the nine months and in the quarter. We are now being told that there are green shoots being seen, and the future looks a little better.

Aditya Kondawar
Analyst, Complete Circle Capital

Okay. Sure, sir. So a follow-up question on that. So what would be your order book from the overseas side and expected order book from the overseas?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

I didn't get that question. Can you repeat that question, sir? Yeah.

Aditya Kondawar
Analyst, Complete Circle Capital

So what would be your order book coming into FY26? What are the order book expectations or any new orders?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

What is happening is we were using. You remember we had a plant in Romania, and the Romanian plant could not build up and got delayed on account of the Ukraine war. It has now stabilized, and we do expect that we will have a much larger percentage manufacturing capability being consumed in the coming year. We are very, very bullish on the next year, and we do feel that the loss that we have had in this current year will not continue into the next year, and we will be back in profit.

Aditya Kondawar
Analyst, Complete Circle Capital

Okay. Thanks. Also, just one bookkeeping question. Out of INR 700 crores of debt you mentioned previously, could you quantify what would be the debt in your JV?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yeah. This does not include the JV debt. This is because JVs are not consolidated as per the Ind AS. So this is the debt at the consolidated level with the subsidiaries and the standalone company. JV debt is separate, which is not accounted in our books, but I can tell you the amount. It is nearly around INR 8.5 crores as of December in two of the JVs combined together. Yes. But we also want to break it up and give it to them in terms of our foreign exchange debt here. Yeah, sure. So out of our gross debt of INR 708 crore, INR 284 crore pertains to standalone, INR 100 crore for Indian subsidiaries, and INR 324 crore for overseas subsidiaries. And the cash balance of INR 35 crores to make it a net debt stands at India level.

Aditya Kondawar
Analyst, Complete Circle Capital

Okay. Thank you.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yeah.

Aditya Kondawar
Analyst, Complete Circle Capital

Yeah. Thanks a lot, sir. Thanks a lot. I'll fall back in between.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Sure.

Operator

Thank you. The next question is from the line of Saket Kapoor from Kapoor & Co. Please go ahead.

Saket Kapoor
Analyst, Kapoor & Co

Sir, sir.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Ji, sir, namaskar. Aap mujhe sun pa rahe hain?

Saket Kapoor
Analyst, Kapoor & Co

Hello.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yes, we can hear you, sir.

Saket Kapoor
Analyst, Kapoor & Co

Yeah. Thank you, sir. Sir, as you alluded in your opening remark, that the path ahead would be the improvement in the EBITDA margin and the deleveraging exercise. So if you could just give some more color on what steps would be towards deleveraging and what are we eyeing in terms of lowering the net debt level from the current and what have been the nine-month CapEx that we have done?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yes, sir. Can you give the numbers?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Yeah, yeah, sure. So basically, in nine months, we have done a CapEx of around INR 173 crores to finish up the regular CapEx as well as the ongoing projects. So this is the CapEx count for nine months. As far as deleveraging of the balance sheet is concerned, as we said in our opening remarks, that this year we'll be finishing up some projects.

As far as the debt is concerned, it is within our estimate figures. But yes, quarter four, there might be some increase in the debt to repay our commitments to finish up the projects. But next year, yes, we'll be generating the cash flows which will be used to repay this borrowing that we'll be taking in the current financial year. I think on an average basis, 100 crores would be our repayment in terms of the, I would say, terms and conditions of the term loans which we have secured from various lenders.

Saket Kapoor
Analyst, Kapoor & Co

Okay, so on a peak debt of whatever we will be hitting for Q4, there will be a reduction of INR 100 crores for the next financial year. This should be the ideal.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Around INR 100 crores is the normal payments that has been projected as per the current. If we generate further surplus and invest it, then we can pay more also.

Saket Kapoor
Analyst, Kapoor & Co

Okay. And, sir, earlier call, you did guide about EBITDA margin increasing or inching up to 11.5% mark for the next financial year, that is 25-26. Correct me there, sir. And top line of 4,500 crores on a consolidated level. So taking into account our Q3 numbers, does that trajectory hold true currently, or would you like to revise it?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

So here, I would like to a little bit correct you because EBITDA margin that we have projected for this year was 50-point basis improvement, which is something around 10.45% upper cap. For next year, another 50-point basis we have put up the improvement. So that was around 10.95%. 11.5% for 25-26, we haven't projected on. And I remember that we have not shared on the call also. But yes, we see that 11% is a healthy margin looking to the diversified business and the way that we are seeing in the industry as well as the global scenario. INR 4,500 crores of turnover, yes, that we have projected for FY26, and I think this is achievable.

Saket Kapoor
Analyst, Kapoor & Co

Sir, your voice is breaking. Come again, sir.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

So as far as turnover is concerned, INR 4,500 crores, I think there is no reason that we should not achieve it. We can achieve it in FY25-26 subject to the things moving in the right direction. As far as EBITDA is concerned, we haven't projected 11.5%. For next year, we have kept a correction of 50 basis points from 10.45%. That was the upper range for this financial year. So that was around 10.95% that we have projected that will be between 10.50% to 10.95% in FY25-26.

Saket Kapoor
Analyst, Kapoor & Co

Okay. And, sir, there were some new lines which were to be on stream for January 25. So are we done with that, and that will be contributing towards Q4?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Yes, lines are ready, but I think the volumes will be coming in the quarter one of FY25-26 because some testings are going on from the customer side. So there's some little bit delays from the customer side as well. But from our side, we are ready with the lines. So I think the volumes will hit in the Q1 of FY26.

Saket Kapoor
Analyst, Kapoor & Co

Okay. And, sir, lastly, sir, on the overseas subsidiaries losses, can you give the absolute number for this quarter and for the nine months? How has the net been from the overseas subsidiaries? The contribution to the.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Sir, the EBITDA level for overseas subsidiaries combined together, we have sustained a loss of INR 17.35 crores. And for quarter three, at a consolidated level, it is INR 10.78 crores.

Saket Kapoor
Analyst, Kapoor & Co

Okay. And taking into account the current environment, this should be the continuity for Q4 also, sir?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Q4 also, we had discussion with the overseas team. We are seeing that the volumes are rebounding back. So I think there should be an improvement in the numbers once the Q4 numbers are in front of us. So the losses should reduce. But let's see how Q4 behaves and how is the volume depending on what the policy U.S. adopts in the coming period of time.

Saket Kapoor
Analyst, Kapoor & Co

Sir, small point to conclude, the way the nine-month growth numbers are, so we should be looking to end the year on the same page in terms of the revenue trajectory for the current financial year. We are already halfway through the quarter. So I'm taking into account the change.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

We should have INR 4,000 crores of revenue for this current financial year that we are projecting.

Saket Kapoor
Analyst, Kapoor & Co

Okay, and margins should improve for Q4, or it will be the same trajectory as Q3 has been?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

We have improvement in margins in Q4 because if you see for this quarter, the major drag has been because of overseas business in terms of revenue, in terms of profitability. As far as Indian operations are, we take into account they have shown a very good improvement in terms of margins also and turnover also. So for quarter, even if we achieve an improved growth in overseas, I think the margins should be better compared to Q3.

Saket Kapoor
Analyst, Kapoor & Co

Sir, two points on firstly on the RM also. What are the key constituents for RM? Sir, I think earlier in the call last time also, you mentioned about we are creating presence in some of the products which are in nascent stage. And that will be that the market will grow. I think you were referring to the EV space. So in terms of the breakthrough and the EV ecosystem currently, what we are hearing from Europe and other economies in terms of EV adoption also taking a backseat and hybrids gaining. So Yashpal sir, in that regard, how do you see EV space?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

You want to answer this question?

All right.

Okay. Where EVs are concerned, while there is a little bit of a slowdown in the EV space, the fortunate thing for us is because we have a completely localized solution. The dependence on China being brought down, we are getting traction more than some of the others. Therefore, we do see an improvement in our traction towards more growth in the EV sector. However, EVs has always been a question mark, will remain a question mark. Today, we are listening to a lot of things where they say that hydrogen may be the fuel of the future. We will have to wait and see. I understand companies like BMW have stopped working on battery technologies for the future, and they are concentrating on hydrogen. So we'll have to wait and see.

But for us, the investment that we have made in the EV space, which is largely for two-wheelers in the form of battery chargers and motor controllers, we have traction, and you will see growth there on a regular basis.

Saket Kapoor
Analyst, Kapoor & Co

Okay. And lastly, sir, in your presentation, if we can provide this debt number breakup also, which Jayant Davar sir answered to the previous participant.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Sure, we can do that. We can do that. If you want, we can repeat it again.

Saket Kapoor
Analyst, Kapoor & Co

No, no.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Including what is working capital term loan, but in the presentation, yeah, sure. Yes, sir, we would be happy to give you those details.

Saket Kapoor
Analyst, Kapoor & Co

We have suggestions.

You want a breakup? You want a breakup of the debt? Hello?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

You gave, sir. You gave. I have noted it down. Only one more suggestion was there, sir. If we can arrange at this conference call for the investors and the analyst community in the second half of the day, I think so we can have better participation than the very early morning hours of 10:00 A.M. It's a basic suggestion I have. Since now we are at the flag end of the earnings call, we have ample space slotting. The management can suffice with that requested at 4:00 P.M. or 3:30 P.M.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Yeah, we'll explore that. We'll explore with our research agency as well as the Chorus team also how that works out.

Saket Kapoor
Analyst, Kapoor & Co

Thank you, sir. Thank you and all the best.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Thank you. Thank you.

Operator

Thank you. Ladies and gentlemen, if you wish to ask a question to the management, you may press star and one. The next question is from the line of Jyoti Singh from Arihant Capital Markets. Please go ahead.

Jyoti Singh
Analyst, Arihant Capital Markets

Yeah, thank you for the opportunity. Sir, my question is on the sheet metal side. As earlier, last Q2, we have seen the double growth in the segment. So going forward, what are expectations? And earlier, we were current utilization around 55%-82%. So what's the current utilization and any additional Capex on that side?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yes, sir, do you want to come in with whatever language?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Yes. So in sheet metal, as you can see, we've been doing some setup new facilities. Over the last four years, we have set up four new manufacturing facilities in sheet metal. And the customer response has been good. This time also, in three months' period, quarter three, the share is 15%. Sheet metal is 14%. As of now, we are in the process of developing some new more products because there has been some slowdown from the customer side in some of the models. So on a continuous basis, we see a growth of sheet metal, and it's operating presently at 80%-85% in between capacity. And there is a major project coming up in sheet metal which requires a heavy Capex. It's a routine Capex like adding one or two machines or adding one or two facilities.

I mean, not facilities, within the, I mean, set of plant and etc. That is all. But we are not expecting any major organic Capex to be pumped into sheet metal business.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yeah. We need to optimize the facilities that have already been put into place. And as Jayant Davar said, all we will need probably some balancing equipment which will open up the capacity even furthermore for utilization as we go forward. The traction is good. The growth is good. And the double-digit growth that we are looking at in the sheet metal business so far will continue as we go forward.

Operator

Ms. Jyoti, does that answer your question?

Jyoti Singh
Analyst, Arihant Capital Markets

Yes. So I'm asking another question on the product pipeline side. Sir, if you can explain, last quarter, you mentioned multiple parts were under development, and that come in 2026. So if you can comment on that side?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yes, sir, do you have a list of the sheet metal parts coming in, right?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Yeah, but it's a very long.

Sheet Metal parts?

Jyoti or all parts?

Jyoti Singh
Analyst, Arihant Capital Markets

Sheet Metal side, sir.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Yeah. Okay.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

So actually, the list is very lengthy. But in a nutshell, I can say that the parts are under development. And more parts, around 18-20 new parts, will be added in the pipeline to our business. And some of them would be in this quarter, quarter four, and remaining will be in Q1 of FY26. Just to point out here that the development of part is consistent to the business. It is a continuous process as and when the customer asks. So 18-20 new parts will be added over a period of next to three, four months. And that will be added up in a turnover in the coming period of time. And that keeps on going. It's not that the activity stops at some point of time. It is a regular activity.

Jyoti Singh
Analyst, Arihant Capital Markets

Thank you, sir.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

If you want a little more details, I can only add that a large part of it has to do with bodies, frames, and so on and so forth. They are large parts which are being fabricated.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Yes.

Jyoti Singh
Analyst, Arihant Capital Markets

Thank you, sir, and, sir, just last question on the overall industry basis because most of the auto ancillary companies, they are facing issues to not getting more order and issue on the European and U.S. side. So, when we are expecting and seeing the recovery on that side?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Right now, Jyoti will be happy to know we don't have a shortage of orders, per se. Yes, the industry slowed down a little bit. But despite the industry slowing down, we are outperforming the market on account of addition in our volume share of new components that are being given to us. We are very hopeful that this trend will continue. We are seeing that the industry itself is also picking up. So if the industry picks up, quarter three was not a good quarter for the industry. But despite that, we seem to have done well. We will continue our outperformance, and that is our plan, and that is what seems to be on the table as we sit today.

Jyoti Singh
Analyst, Arihant Capital Markets

Okay, sir. If I can squeeze one more question. On the Hyundai side, what's the update on that side that we started a schedule on March and originally in November?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yeah. So, Hyundai, the mirrors are ready. They are now being tested as we speak. That project was a little delayed by Hyundai because this was import substitution completely. It has now been agreed that the products that we have supplied are being tested right now in Korea and also in the endurance test in India. So this whole project got delayed, and I understand now the SOPs begin somewhere in the month of July or August. That is when the full-fledged thing will get converted into our products being supplied locally.

Jyoti Singh
Analyst, Arihant Capital Markets

Okay. Thank you so much, sir.

Operator

Thank you. Participants who wish to ask a question may press star and one. The next question is from the line of Bhaskar Sarkar, an individual investor. Please go ahead.

Hello, sir. Thank you for giving me the opportunity. I would want to ask how much of margin improvement can be seen on account of the smart lock production? I guess in the last con call, you spoke about the smart locks are going to be manufactured from the month of January. My question is, has the supply started for that bit? And also, are we going to see a good improvement in margins because of this part?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yes. So the quick answer is yes. We started our supplies to Suzuki Motorcycle, for example. That started, but the volumes were low. We are now; these are now being ramped up to a level of almost 20,000 a month, which should happen as we speak starting from March. And for the next year, the volumes look very, very healthy. In terms of the margins of the business, yes, the margins are higher both in terms of percentage, but because the product value itself is about 10 times higher than the regular locks that we do, we expect the volume of profit would be much higher. Does that answer your question, sir?

Sir, are they going to reflect on the Q4 results?

Some part of it, small part will, but most part of it will reflect in the next year from the first quarters of next financial year.

Okay, sir. Got it. Thank you, sir.

Operator

Thank you. The next question is from the line of Shaili Jain from Dolat Capital. Please go ahead.

Shaili Jain
Analyst, Dolat Capital

Hi, sir. Thank you for the opportunity. Sir, the tax rate was really higher for this quarter. So what kind of tax rate are we looking for the whole year and FY26?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Taxation you are asking?

Shaili Jain
Analyst, Dolat Capital

Yeah, yeah.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

So the taxation rate remains 25%, 25.17%. 27% goes because there's a deferred tax impact also. The government rate, we are subject to 25.17%, whatever comes with the cess also. So sometimes the swing comes on account of because what happens, we have to create a deferred tax liability as per the standards. Otherwise, the tax on income at the government rate is 25%.

Operator

Sir, sorry to interrupt. We were unable to hear you. Could you please repeat?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Hello?

Operator

Yes, sir.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

I'm audible now?

Shaili Jain
Analyst, Dolat Capital

Yes, sir. Better.

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Yes. So Shelley, the standard rate of taxation is 25% for our company, right? And the changes in the tax rate many times happens because of the changes in the overseas because we are consolidating along with the overseas accounts. But on an overall basis, it remains to be 25% for us. And there is always an impact on deferred tax. So sometimes which increases the tax content, sometimes which decreases the tax content. This is a change. Otherwise, the standard rate remains the same.

Shaili Jain
Analyst, Dolat Capital

Yeah. Thank you, sir. And one more question was there that could you please run me through your daily performance, how Sandhar Amkin, how Sandhar Whetron are doing, and what sort of revenue did they do for this quarter?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

Yeah, sure. So I can give you a revenue for quarter three also. And if you want nine months, I can provide nine months figures also. Sandhar Amkin is back into the profits consistently from last couple of quarters. And as far as another entity, Winnercom, you have asked?

Shaili Jain
Analyst, Dolat Capital

Yes. Whetron and Winnercom.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Winnercom is again in profits. So if you ask me for quarter three, Sandhar Amkin has done a profit of INR 95 lakhs. Winnercom has done INR 75 lakhs. And Sandhar Hanshin has done a profit of INR 1.69 crores. And for nine months, the profit of Sandhar Amkin has been INR 3.29 crores. Winnercom has been INR 2.22 crores. And Sandhar Hans hin has been INR 3.31 crores. So in terms of turnover also, Sandhar Amkin has done a turnover of INR 50 crores. Winnercom is INR 45 crores, and INR 22 crores has been Sandhar Amkin.

Shaili Jain
Analyst, Dolat Capital

Thank you, sir. And how are we doing on our vision and lock-in system?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Which one? Can you repeat the question?

Shaili Jain
Analyst, Dolat Capital

How are we doing in our locking system and vision system?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yeah. Locking and vision system is going good as usual. We have around 25% of revenue contribution from locking and vision combined together. And they are at a better margin in this year compared to the last year, except the four-wheelers where we are facing some down volume from Honda's side. Two-wheeler is doing better.

Shaili Jain
Analyst, Dolat Capital

So how are we planning to revise this for four-wheelers? Is this trend going to be on a similar side, or do you think this trend needs to be changed?

Yashpal Jain
CFO and Company Secretary, Sandhar Technologies Limited

There are new models coming in, and those new models are going to be launched. We are very hopeful that this thing will change. You're also aware of the Hyundai business, which we spoke about in the previous question. With all these new businesses being added, which are better margin businesses, we will see a reversal in the next year in the four-wheeler business.

Shaili Jain
Analyst, Dolat Capital

Yes, sir. Thank you. That sums up my question.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Thank you.

Operator

Thank you. The next question is from the line of Pratesh Chheda from Lucky Investments. Please go ahead.

Pratesh Chheda
Analyst, Lucky Investments

Yeah. Sir, the South-based OE, or two-wheeler OE, what is the percentage of your sales?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

When you say South-based, are we talking about TVS? Are we talking about Royal Enfield?

Pratesh Chheda
Analyst, Lucky Investments

TVS.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Are we talking about Honda?

Pratesh Chheda
Analyst, Lucky Investments

TVS. TVS.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

TVS. TVS, I think, in all our businesses put together, including the new sheet metal business, which has also been added, I think we are close to about 30%. What is the number, Yashpalji? 32%, sir. 32%.

Pratesh Chheda
Analyst, Lucky Investments

What was the growth in nine months for this OE for us?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Year to year. So nine months or year on year, you want to say?

Pratesh Chheda
Analyst, Lucky Investments

Yeah, nine months this year. Nine months this year versus nine months last year.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

This year it is 33% of our revenue. Last year it was 30% of our revenue.

Pratesh Chheda
Analyst, Lucky Investments

So which means 110. So that OE has grown 20% for this.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Yes.

Pratesh Chheda
Analyst, Lucky Investments

And the sheet metal, what is the investment, total investment that you have done in sheet metal?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Sheet metal total investment, you want combined total business including North?

Pratesh Chheda
Analyst, Lucky Investments

Yeah. Whatever plans you have put forth for sheet metal in the recent past.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

The new plans. In recent years, four plans that we have disclosed in the new plans also.

Pratesh Chheda
Analyst, Lucky Investments

Sir, your voice is not clear.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

We have put up four plants in recent times in the last three years in sheet metal. And the total investment is close to INR 285-290 crores in between.

Pratesh Chheda
Analyst, Lucky Investments

Hello?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Hello?

Pratesh Chheda
Analyst, Lucky Investments

Hello?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Could you hear it? The total investment has been between INR 280 to INR 290 crores in the sheet metal business in the last three years.

Pratesh Chheda
Analyst, Lucky Investments

Sir, I couldn't hear you.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

We are audible, I think, based on issues with the audio. I can hear you. The total investment, sir, is INR 280-290 crores in the sheet metal business in the new plants that have been set up in the last three years.

Pratesh Chheda
Analyst, Lucky Investments

Okay. And the asset turn on this four?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

What is the revenue, Yashpalji, out of this four?

Pratesh Chheda
Analyst, Lucky Investments

So the asset turn is close to two and a half times as of now. Two and a half times. Can you hear me? Hello?

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

2.5 times, sir. Can you hear us?

Operator

Sorry to interrupt, sir. The participant has been disconnected.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Okay. You can take up a new participant in the meantime.

Operator

Yes, sir. Actually, there are no further participants. I now hand the conference over to the management for closing comments.

Jayant Davar
Chairman, Managing Director and CEO, Sandhar Technologies Limited

Sure. All right. In that case, let me thank all the participants who joined us this morning. We will also keep into consideration the request that this be done in the afternoon. We'll see in case that is possible today, keeping all the aligned parties in check. We do, like Yashpalji said. The forecast for this quarter seems to be better than what it was last year. We are also quite confident of achieving what we had set out to achieve in terms of our business plan at the end of this financial year. Once again, I want to thank Dolat Capital and everyone who put this call together. We, as a company, are open to taking your questions even individually whenever you want any more information and will revert to you in the shortest period of time.

With that, I want to thank you all once again and all the best.

Operator

Thank you. On behalf of Dolat Capital, that concludes this conference. Thank you for joining us, and you may now disconnect your lines.

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