NIPPOBATRY2024-07-012024-09-30 NIPPOBATRY2024-07-012024-09-30 NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member NIPPOBATRY2024-09-30 NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue03Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults03Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member NIPPOBATRY2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member NIPPOBATRY2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member NIPPOBATRY2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member NIPPOBATRY2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 504058 NIPPOBATRY NOTLISTED Indo-National Limited Equity 2024-04-01 2025-03-31 2024-11-13 2024-10-28 INR Lakhs Half yearly 11:00:00 11:45:00 2024-11-13 2024-11-13 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 1275707000.00 33592000.00 1309299000.00 496155000.00 320982000.00 -5375000.00 195132000.00 -4919000.00 28626000.00 259943000.00 1290544000.00 18755000.00 0.00 18755000.00 -800000.00 -2100000.00 -2900000.00 0.00 21655000.00 0.00 0.00 0.00 0.00 21655000.00 -700000.00 20955000.00 21655000.00 0.00 20955000.00 0.00 37500000.00 5 2.89 2.89 0.00 0.00 2.89 2.89 0.00 0.00 0.00 1.The above Consolidated unaudited results for the quarter and half year ended 30th September 2024 were reviewed by the Audit Committee vide its meeting held on November 12, 2024 and approved by the Board of Directors at its meeting held on November 13, 2024. The statutory auditors have conducted a Limited reveiw of the above Consolidated unaudited financial results. 2.The Consolidated unudited results for the quarter and half year ended 30th September 2024 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 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015,as amended. 3.The company's 100% subsidiary ,Helios Strategic Systems Ltd has divested its investment in Kineco Ltd , by way of sale of its shares in Kineco Ltd on 6th June,2024.Kineco Ltd has ceased to be a subsidiary of the company from this date. 4.The consolidated financial results include the financial results of lndo National Limited and the financial results of its subsidiaries M/s Nippo Green Energy Pvt Ltd and 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 upto 6th June,2024,being the date of loss of control of the step down subsidiaries) .The consolidated financial results of the company are available on the Bombay Stock Exchange website www.bseindia.com, the National Stock Exchange website www.nseindia.com and on the Company's website www.nippo.in 5.M/s.Kineco Ltd and its subsidiaries are in the business segment of Composites and Aerospaces.As at 6th June,2024, (date of loss of control) the assets of the step down subsidiaries (M/s.Kineco Ltd and its subsidiaries) amounting to Rs.26,078.95 lakhs considered as part of the assets of the Group as on 30th September,2024 , amounts to more than 10% of the total consolidated assets Rs. 71,890.48 Lakhs. Considering the same , in accordance with IND AS 108, segment reporting becomes applicable for consolidated financial statements and the same is being given herewith. 6.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 parent company Indo National Limited 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 30th September 2024. 7.The Board of Directors of the company have on 15th July,2024 , approved a scheme of amalgamation of the company's wholly owned subsidiary,Helios Strategic Systems Limited into the company.This amalgamation is subject to requisite statutory and regulatory approvals. 8.Previous period figures have been re-grouped/re-stated wherever necessary to conform to the current period's classification / disclosure. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 2487243000.00 1850045000.00 4337288000.00 993227000.00 637309000.00 -104549000.00 437574000.00 21218000.00 73970000.00 615347000.00 2674096000.00 1663192000.00 0.00 1663192000.00 352889000.00 -29042000.00 323847000.00 0.00 1339345000.00 0.00 0.00 0.00 0.00 1339345000.00 -2049000.00 1337296000.00 1357509000.00 -18164000.00 1355793000.00 -18497000.00 37500000.00 5 181.00 181.00 0.00 0.00 181.00 181.00 0.00 0.00 0.00 Other Expenses 259943000.00 Other Expenses 615347000.00 327446000.00 1830531000.00 40392000.00 0.00 0.00 221166000.00 0.00 0.00 0.00 1285705000.00 0.00 0.00 7729000.00 1293434000.00 0.00 153967000.00 3539490000.00 1103371000.00 0.00 1306000000.00 73968000.00 416395000.00 0.00 98774000.00 1895137000.00 56352000.00 594699000.00 3649559000.00 0.00 0.00 7189049000.00 37500000.00 4461119000.00 4498619000.00 4826065000.00 237603000.00 0.00 0.00 237603000.00 138860000.00 131522000.00 0.00 116141000.00 624126000.00 137676000.00 617289000.00 4349000.00 759314000.00 487490000.00 492054000.00 0.00 0.00 1738858000.00 0.00 0.00 2362984000.00 7189049000.00 composites & aero space 0.00 consumer goods 1275707000.00 other segment 5619000.00 composites & aero space 94938000.00 consumer goods 2392305000.00 other segment 8626000.00 1281326000.00 2495869000.00 5619000.00 8626000.00 1275707000.00 2487243000.00 composites & aero space -5622000.00 consumer goods 17797000.00 other segment 1661000.00 composites & aero space -49972000.00 consumer goods 35841000.00 other segment 1698541000.00 13836000.00 1684410000.00 -4919000.00 21218000.00 0.00 0.00 18755000.00 1663192000.00 composites & aero space 2607895000.00 consumer goods 2395897000.00 other segment 2185255000.00 7189047000.00 0.00 7189047000.00 composites & aero space 2607895000.00 consumer goods 2395897000.00 other segment 2185255000.00 7189047000.00 0.00 7189047000.00 0.00 -135199000.00 20588000.00 0.00 0.00 0.00 0.00 -12776000.00 0.00 -112942000.00 0.00 278268000.00 0.00 73970000.00 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 111909000.00 1775101000.00 0.00 -21218000.00 0.00 150265000.00 -1850045000.00 -203991000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 396829000.00 0.00 2200000000.00 1285573000.00 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 45858000.00 0.00 0.00 0.00 1357114000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1033200000.00 -18000.00 0.00 34200000.00 21218000.00 0.00 0.00 -1088600000.00 64523000.00 0.00 64523000.00 9445000.00 73968000.00 -700000.00 -2049000.00 0.00 0.00 0.00 0.00