Integrated Filing — IndAS



General information about company
Scrip Code 504058
NSE Symbol NIPPOBATRY
MSEI Symbol NOTLISTED
ISIN INE567A01028
Name of company INDO-NATIONAL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment CONSUMER GOODS
Start date and time of board meeting 12-Aug-2025   12:30:00
End date and time of board meeting 12-Aug-2025   14:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default in loans



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1194402000
Other income 22041000
Total income 1216443000
2 Expenses
(a) Cost of materials consumed 424732000
(b) Purchases of stock-in-trade 340449000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -35268000
(d) Employee benefit expense 190286000
(e) Finance costs 5970000
(f) Depreciation, depletion and amortisation expense 32065000
(f) Other Expenses
1 Other Expenses 240773000 240773000
Total other expenses 240773000
Total expenses 1199007000
3 Total profit before exceptional items and tax 17436000
4 Exceptional items 0
5 Total profit before tax 17436000
6 Tax expense
7 Current tax 2600000
8 Deferred tax -1400000
9 Total tax expenses 1200000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 16236000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 16236000
17 Other comprehensive income net of taxes -2175000
18 Total Comprehensive Income for the period 14061000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 37500000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.16
Diluted earnings (loss) per share from continuing operations 2.16
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.16
Diluted earnings (loss) per share from continuing and discontinued operations 2.16
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above Standalone unaudited results for the quarter ended 30th June 2025 were reviewed by the Audit Committee vide its meeting held on August 12 2025 and were approved by the Board of Directors at its meeting held on August 12 2025. The statutory auditors have conducted an Limited reveiw of the above standalone unaudited financial results n n2 The Standalone unudited results for the quarter ended 30th June 2025 have been prepared in accordance with Indian Accounting Standards Ind AS as, prescribed under Secticn 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of Regulation 33 and 52 of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015 as amended n n3 Pursuant to the application for the proposed amalgamation of Helios Strategic Systems Limited with Indo National Limited to NCLT under section 230 to 232 of the companies Act 2013 the Company has received an order dated 29th April 2025 from NCLT Division Bench II Chennai directing the Company to convene meeting of Equity Shareholders of the Company to obtain the approval of Scheme of Amalgamation of Helios Strategic Systems Limited the Transferor Company and the Company the Transferee Company through e-voting and the Company has convened the above mentioned meeting on June 21 2025 The proposed resolution approving the scheme has been duly passed with the requisite majority of Equity shareholders The amalgamation Order is subject to requisite statutory and regulatory approvals n n4 During the quarter the Company has made investments of na Rs 353.69 Lakhs towards acqusition of 32.87% in Equity shares of MEDCUORE MEDICAL SOLUTIONS PRIVATE LIMITED thereby the Company has become Associate of Indo National Limited nb Rs 850 Lakhs in Compulsorily Convertible Preference Shares of AXIAL AERO PRIVATE LIMITED n n5 The Company has only one reportable segment The business of the Company currently is into manufacture and sale of dry batteries trading lighting products and other home appliances which comes under a single business segment known as consumer goods. This classification is based on the nature of products risks returns and the internal business reporting system and accordingly there is no other reportable segment in terms of Ind AS 108 Operating Segment n n6 In a Suo Moto case relating to Cartalisaton of Zinc carbon dry cell batteries CCI had imposed a penalty of Rs 4226 Lakhs against company and the Company made an appeal in order to stay the application before the Hon National Company Law Appeliate Tribunal New Delhi, NCLAT 2018 against the CCI Order dated April 2019 The Hon NCLAT passed an order to stay the penalty with the direction of depositing 10% of the penalty amounts to Rs 422 Lakhs within 15 days with the Registry of the NCLAT The Company had deposited Rs 422 Lakhs with the Registry through FD within the due date as stipulated by NCLAT. Based on legal opinion no provision has been made for the quarter ended 30th June 2025 n n7 The figures for the quarter ended March 31 2025 are the balancing figure between audited figures in respect of the full financial year 2024 25 and the unaudited published year to date figures upto the third quarter for the respective year which are subject to limited review n n8 The previous period figures have been re-grouped re-stated wherever necessary to conform to the current period's classification disclosure



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items not be reclassified to profit or loss in subsequent period -2900000 -2900000
Total Amount of items that will not be reclassified to profit and loss -2900000
2 Income tax relating to items that will not be reclassified to profit or loss -725000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -2175000





Details of Impact of Audit Qualification
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto