NIPPOBATRY2024-01-012024-03-31 NIPPOBATRY2024-01-012024-03-31 NIPPOBATRY2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member NIPPOBATRY2024-03-31 NIPPOBATRY2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member NIPPOBATRY2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member NIPPOBATRY2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member NIPPOBATRY2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 504058 NIPPOBATRY NOTLISTED Indo-National Limited Equity 2023-04-01 2024-03-31 2024-05-28 2024-05-17 INR Lakhs Yearly 11:00:00 12:00:00 2024-05-28 2024-05-28 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Consolidated 1689289000.00 26056000.00 1715345000.00 563035000.00 241496000.00 111763000.00 252139000.00 32828000.00 46603000.00 344330000.00 1592194000.00 123151000.00 0.00 123151000.00 16574000.00 15717000.00 32291000.00 0.00 90860000.00 0.00 0.00 0.00 0.00 90860000.00 2590000.00 93450000.00 24022000.00 66838000.00 27721000.00 65729000.00 37500000.00 5 3.20 3.20 0.00 0.00 3.20 3.20 0.00 0.00 0.00 1.The above consolidated financial results were reviewed and recommended by the Audit Committee vide its meeting held on May 27, 2024 and then approved by the Board of Directors at its meeting held on May 28, 2024. 2.The financial result is prepared in accordance with the India Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 and SEBI Circular datd July 5, 2016.. The statutory auditors have conducted an audit of the above financial results. Further, the financial results for the quarter ended March 31, 2024 and March 31, 2023 are balancing figure between audited figures in respect of the full financial year and the unaudited published year to date figures upto the third quarter ended December 31 for respective years which are subject to limited review. 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 year ended 31st March,2024, one of the step down subsidiary M/s.Kineco Ltd along with its subsidaries M/s.Kineco Kaman Composites - India Private Limited and M/s. Kineco Alte Train Technologies Pvt Ltd has achieved the revenue of Rs. 18,019.71 Lakhs, which amounts to more than 10% of the total consolidated revenue of Rs.65,070.84 Lakhs. 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. 4,226 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'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.422 Lakhs 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 March 2024. 6.The Company’s 100% subsidiary, M/s.Helios Strategic Systems Limited has entered into agreement for sale of its investment in M/s.Kineco Limited.  Upon completion of the proposed transaction, Kineco Limited shall cease to be a material subsidiary of the Company. 7.Previous period's figures have been regrouped, wherever necessary, to confirm to the current period's classification / disclosure Multi segment 2023-04-01 2024-03-31 Audited Consolidated 6406025000.00 101059000.00 6507084000.00 2352545000.00 1376668000.00 -26136000.00 999858000.00 137531000.00 176380000.00 1296053000.00 6312899000.00 194185000.00 0.00 194185000.00 33562000.00 14239000.00 47801000.00 0.00 146384000.00 0.00 0.00 0.00 0.00 146384000.00 -13824000.00 132560000.00 96191000.00 50193000.00 84536000.00 48024000.00 37500000.00 5 0.00 12.83 12.83 0.00 0.00 12.83 12.83 0.00 0.00 0.00 other expenses 344330000.00 other expenses 1296053000.00 372855000.00 1871613000.00 20879000.00 0.00 494090000.00 173732000.00 0.00 0.00 0.00 132000.00 0.00 0.00 119433000.00 119565000.00 12691000.00 3955000.00 2696525000.00 968172000.00 0.00 1326588000.00 9445000.00 313349000.00 0.00 84565000.00 1733947000.00 45694000.00 548766000.00 3296579000.00 0.00 0.00 5993104000.00 37500000.00 2324310000.00 2361810000.00 2734665000.00 492026000.00 0.00 7809000.00 499835000.00 139355000.00 160973000.00 0.00 116514000.00 916677000.00 908626000.00 730231000.00 6822000.00 1645679000.00 609112000.00 86363000.00 608000.00 0.00 2341762000.00 0.00 0.00 3258439000.00 5993104000.00 COMPOSITES & AERO SPACE 653190000.00 CONSUMER GOODS 1036099000.00 COMPOSITES & AERO SPACE 1745232000.00 CONSUMER GOODS 4660793000.00 1689289000.00 6406025000.00 0.00 0.00 1689289000.00 6406025000.00 COMPOSITES & AERO SPACE 160533000.00 CONSUMER GOODS -4554000.00 COMPOSITES & AERO SPACE 213823000.00 CONSUMER GOODS 117893000.00 155979000.00 331716000.00 32828000.00 137531000.00 0.00 0.00 123151000.00 194185000.00 COMPOSITES & AERO SPACE 3158090000.00 CONSUMER GOODS 2592565000.00 5750655000.00 0.00 5750655000.00 COMPOSITES & AERO SPACE 3158090000.00 CONSUMER GOODS 2592565000.00 5750655000.00 0.00 5750655000.00 0.00 -92682000.00 -73287000.00 0.00 -460143000.00 0.00 0.00 0.00 0.00 38948000.00 0.00 599646000.00 0.00 176380000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 137531000.00 -145000.00 2217000.00 0.00 328465000.00 522650000.00 0.00 51908000.00 0.00 35230000.00 0.00 435512000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12790000.00 447220000.00 0.00 48000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51908000.00 0.00 0.00 0.00 -382570000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 203127000.00 122123000.00 0.00 305000.00 37500000.00 137531000.00 0.00 0.00 -94332000.00 -41390000.00 0.00 -41390000.00 50835000.00 9445000.00 2590000.00 -13824000.00 0.00 0.00 0.00 0.00