Integrated Filing — IndAS



General information about company
Scrip Code 532240
NSE Symbol INDNIPPON
MSEI Symbol NOTLISTED
ISIN INE092B01025
Name of company India Nippon Electricals 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-2025
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 Electrical and Electronic products for two/three wheelers and engines.
Start date and time of board meeting 13-Aug-2025   07:00:00
End date and time of board meeting 13-Aug-2025   09:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
Not Applicable



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 2247000000
Other income 119700000
Total income 2366700000
2 Expenses
(a) Cost of materials consumed 1452500000
(b) Purchases of stock-in-trade 43300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 44300000
(d) Employee benefit expense 272200000
(e) Finance costs 800000
(f) Depreciation, depletion and amortisation expense 42100000
(f) Other Expenses
1 Other operating expenses 98600000 98600000
2 Other expenses 107500000 107500000
Total other expenses 206100000
Total expenses 2061300000
3 Total profit before exceptional items and tax 305400000
4 Exceptional items 0
5 Total profit before tax 305400000
6 Tax expense
7 Current tax 68800000
8 Deferred tax 3600000
9 Total tax expenses 72400000
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 233000000
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 233000000
17 Other comprehensive income net of taxes 500000
18 Total Comprehensive Income for the period 233500000
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 113100000
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 10.3
Diluted earnings (loss) per share from continuing operations 10.3
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 10.3
Diluted earnings (loss) per share from continuing and discontinued operations 10.3
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. n n2. The standalone and consolidated unaudited financial results for the quarter ended 30th June 2025 have been reviewed and recommended by the Audit Committee at their meeting held on 12th August 2025 and approved by the Board of Directors at their meeting held on 13th August 2025. The standalone and consolidated financial results are prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements), 2015 (as amended). These results have been subjected to limited review by the Statutory Auditors of the Company. n n3. The operations of the Company relate to only one segment viz. Electrical and Electronic products for two/three wheelers and engines. n n4. Earnings per share not annualised for the quarters ended 30th June 2025, 31st March 2025 and 30th June 2024. n n5. The subsidiary PT Automotive Systems Indonesia Ltd., was successfully wound up during the quarter on completion of all regulatory process in Indonesia. The consolidated financials for the quarter include the results, a loss of Rs.9 lakhs in the subsidiary for the period 1st April 2025 to 24th June 2025, being date of liquidation. An amount of Rs. 425 lakhs has been received upon this liquidation as against the net carrying value of Rs. 405 lakhs. The gain on such liquidation of Rs. 20 lakhs has been accounted under Other Income in the standalone financial results of the Company. n n6. The statement includes the results for the quarter ended March 31, 2025 being the balancing figure of the audited figures of full financial year and the published year to date figures up to the third quarter of the financial year. n n7. The unaudited standalone and consolidated financial results for the quarter ended 30th June 2025 is available on the company's website https://indianippon.com/ n



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 that will not be reclassified to Profit or Loss 600000 600000
Total Amount of items that will not be reclassified to profit and loss 600000
2 Income tax relating to items that will not be reclassified to profit or loss 100000
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
5 Total Other comprehensive income 500000