NIPPOBATRY2023-10-012023-12-31 NIPPOBATRY2023-10-012023-12-31 NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member NIPPOBATRY2023-12-31 NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member NIPPOBATRY2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member NIPPOBATRY2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 504058 NIPPOBATRY NOTLISTED Indo-National Limited Equity 2023-04-01 2024-03-31 2024-02-09 2024-01-29 INR Lakhs Third quarter 12:45:00 14:20:00 2024-02-09 2024-02-09 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 1683221000.00 27543000.00 1710764000.00 640640000.00 305821000.00 12095000.00 256066000.00 33709000.00 44893000.00 336370000.00 1629594000.00 81170000.00 0.00 81170000.00 13217000.00 9511000.00 22728000.00 0.00 58442000.00 0.00 0.00 0.00 0.00 58442000.00 -1969000.00 56473000.00 34423000.00 24019000.00 31755000.00 24718000.00 37500000.00 5 4.59 4.59 0.00 0.00 4.59 4.59 0.00 0.00 0.00 1.The above consolidated unaudited financial results for the quarter and Nine months ended 31st December 2023 were reviewed by the Audit Committee vide its meeting held on February 08, 2024 and then approved by the Board of Directors at its meeting held on February 09, 2024.The Statutory Auditors of the company have conducted a Limited Review of the above consolidated unaudited financial results. 2.The consolidated unaudited financial results for the quarter and Nine months ended 31st December 2023 have been prepared in accordance with Indian Accounting Standards ( Ind AS ) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015,as amended. 3.The consolidated financial results include the financial results of lndo National Limited and the financial results of its subsidiary M/s Helios Strategic Systems Limited and step down subsidiaries, M/s Kineco limited , Kineco Kaman Composites-India Private Limited, Kineco Alte Train Technologies Pvt Ltd and its associate Kineco Exel Composite India Private Limited and the newly incorporated subsidiary Nippo Green Energy Private Limited . 4.For the quarter and Nine months ended 31st December 2023, one of the step down subsidiary M/s.Kineco Ltd has achieved the revenue of Rs.4,678.92 lakhs and Rs. 10,920.42 lakhs respectively, which amounts to more than 10% of the total consolidated revenue of Rs. 16,832.21 lakhs and Rs.47,167.36 lakhs respectively. M/s.Kineco Ltd and its subsidiaries are in the business segment of Composites and Aerospaces. Considering the same and in accordance with IND AS 108, segment reporting becomes applicable for consolidated financial statements and the same is being given herewith. 5.In a Suo Moto case relating to Cartalisaton of Zinc carbon dry cell batteries, CCI had imposed a penalty of Rs. 42.26 Crs 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's 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.4.22 Crs within 15 days with the Registry of the NCLAT. The parent company Indo National Limited had deposited Rs.4.22 Crs with the Registry (through FD) within the due date as stipulated by NCLAT. Based on legal opinion, no provision has been made for the period ended 31st December 2023. 6.The previous period figures have been re-grouped/re-stated wherever necessary to confirm to the current period's classification / disclosure. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 4716736000.00 75003000.00 4791739000.00 1789510000.00 1135172000.00 -137899000.00 747719000.00 104703000.00 129777000.00 951723000.00 4720705000.00 71034000.00 0.00 71034000.00 16988000.00 -1478000.00 15510000.00 0.00 55524000.00 0.00 0.00 0.00 0.00 55524000.00 -16414000.00 39110000.00 72169000.00 -16645000.00 56815000.00 -17705000.00 37500000.00 5 9.62 9.62 0.00 0.00 9.62 9.62 0.00 0.00 0.00 Other Expenses 336370000.00 Other Expenses 951723000.00 composites & aero space 467892000.00 consumer goods 1215329000.00 composites & aero space 1092042000.00 consumer goods 3624694000.00 1683221000.00 4716736000.00 0.00 0.00 1683221000.00 4716736000.00 composites & aero space 81709000.00 consumer goods 33170000.00 composites & aero space 53290000.00 consumer goods 122447000.00 114879000.00 175737000.00 33709000.00 104703000.00 0.00 0.00 81170000.00 71034000.00 composites & aero space 2871417000.00 consumer goods 3035003000.00 5906420000.00 0.00 5906420000.00 composites & aero space 2871417000.00 consumer goods 3035003000.00 5906420000.00 0.00 5906420000.00 -1969000.00 -16414000.00 0.00 0.00 0.00 0.00