This is a regulatory disclosure made under Regulation 30 of the SEBI Listing Regulations concerning an order received by an indirect, wholly-owned subsidiary of the Company.

Nature of the Event

The disclosure pertains to a penalty imposed by a foreign tax authority on SMR Automotive Systems USA Inc., USA (SMR USA).

Details of the Order

  • Issuing Authority: The State of Michigan, Department of Treasury, USA.
  • Recipient Entity: SMR Automotive Systems USA Inc., USA, an indirect wholly-owned subsidiary of Samvardhana Motherson International Limited.
  • Nature of Order: The penalty was imposed pursuant to the conclusion of a Corporate Income Tax audit for the periods April 1, 2022, to March 31, 2024.
  • Reason for Penalty: The penalty of USD 48,432 was levied due to a short payment of tax identified during the audit.

Financial Details

  • Penalty Amount: USD 48,432 (US Dollar Forty Eight Thousand Four Hundred Thirty Two only).
  • Equivalent in INR: INR 46,29,936.95 (Indian Rupees Forty Six Lakh Twenty Nine Thousand Nine Hundred Thirty Six and Paise Ninety Five only).

Timeline of Events

  • Date of Receipt/Agreement: The outcome of the Corporate Income Tax audit was received and agreed to by SMR USA on September 11, 2026.
  • Date of Payment: SMR USA made the payment of the penalty amount to the State of Michigan, Department of Treasury on September 11, 2026.
  • Date of Disclosure to Exchanges: The parent company, Samvardhana Motherson International Limited, made this disclosure to the stock exchanges on September 13, 2026.

Stated Impact

  • The company has explicitly stated that "There is no material impact on the financials or on operations or other activities of the Company."