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 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 Single segment consumer goods 2024-01-01 2024-03-31 Audited Standalone 1036099000.00 12672000.00 1048771000.00 288344000.00 241496000.00 109045000.00 175943000.00 8157000.00 24288000.00 214209000.00 1061482000.00 -12711000.00 0.00 -12711000.00 -3800000.00 -1000000.00 -4800000.00 0.00 -7911000.00 0.00 0.00 0.00 0.00 -7911000.00 1350000.00 -6561000.00 -6561000.00 0.00 37500000.00 5 -1.05 -1.05 0.00 0.00 -1.05 -1.05 0.00 0.00 0.00 1.The above Standalone Audited Financial Results for the quarter and year ended 31st March 2024 were reviewed by the Audit Committee vide its meeting held on May 27, 2024 and was 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,as amended. 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 figures 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 Board of Directors of Indo National Limited ( the company )have recommended a final dividend of Rs.5/- per share(100%) amounting to Rs.375/- lakhs on equity shares of Rs.5/-each for the year subject to the approval from shareholders for the year ended 31st March,2024. 4.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, (NCLA T)2018. against the CC I'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.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 period ended 31st March 2024. 5.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 . 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.The previous period figures have been re-grouped/re-stated wherever necessary to confirm to the current period's classification / disclosure. Single segment 2023-04-01 2024-03-31 Audited Standalone 4660793000.00 58064000.00 4718857000.00 1501531000.00 1376668000.00 -6551000.00 708080000.00 37489000.00 89995000.00 931241000.00 4638453000.00 80404000.00 0.00 80404000.00 20200000.00 -6800000.00 13400000.00 0.00 67004000.00 0.00 0.00 0.00 0.00 67004000.00 -10650000.00 56354000.00 56354000.00 0.00 37500000.00 5 2246131000.00 8.93 8.93 0.00 0.00 8.93 8.93 0.00 0.00 0.00 Other Expenses 214209000.00 Other Expenses 931241000.00 1198293000.00 1397000.00 0.00 0.00 110700000.00 0.00 0.00 0.00 783095000.00 0.00 0.00 5437000.00 788532000.00 0.00 0.00 2098922000.00 576202000.00 0.00 434470000.00 5982000.00 7959000.00 59046000.00 62282000.00 569739000.00 45694000.00 86635000.00 1278270000.00 0.00 0.00 3377192000.00 37500000.00 2246131000.00 2283631000.00 2283631000.00 0.00 0.00 0.00 0.00 120536000.00 152979000.00 0.00 0.00 273515000.00 170000000.00 272654000.00 2289000.00 444943000.00 306468000.00 68635000.00 0.00 0.00 820046000.00 0.00 0.00 1093561000.00 3377192000.00 0.00 19950000.00 0.00 -94382000.00 0.00 0.00 0.00 22217000.00 0.00 3422000.00 0.00 0.00 0.00 89995000.00 0.00 0.00 0.00 200329000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 34025000.00 0.00 0.00 0.00 275556000.00 355960000.00 0.00 42100000.00 0.00 27831000.00 0.00 286029000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 231185000.00 12465000.00 57515000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 70000000.00 0.00 0.00 0.00 0.00 0.00 0.00 37513000.00 0.00 0.00 0.00 -168722000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 42037000.00 0.00 0.00 37500000.00 34025000.00 0.00 0.00 -113562000.00 3745000.00 0.00 3745000.00 2237000.00 5982000.00 1350000.00 -10650000.00 0.00 0.00