SAL Automotive Reports Q3 and Nine Months Results with 258 Lakhs Exceptional Items due to Labour Codes Implementation

SAL Automotive Limited has reported its unaudited financial results for the quarter and nine months ended December 31, 2025. The company's Board of Directors approved the UFRs during their meeting on February 3, 2026. The financial results showed an increase in gratuity liability and leave liability by 258 Lakhs due to the implementation of the new Labour Codes. Additionally, the company issued bonus shares in the ratio of 1:1 on April 4, 2025, resulting in an increase in the number of fully paid equity shares and corresponding increase in paid-up share capital. The company's Statement of Profit and Loss for the quarter and nine months ended December 31, 2025, presents the incremental amount as 'Impact of Labour Codes' under 'Exceptional Items'.