NIPPOBATRY2023-04-012023-06-30 NIPPOBATRY2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member NIPPOBATRY2023-06-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 504058 NIPPOBATRY NOTLISTED Indo-National Limited Equity 2023-04-01 2024-03-31 2023-08-11 2023-07-24 INR Lakhs First quarter 11:00:00 12:00:00 2023-08-11 2023-08-11 Not applicable Single segment CONSUMER GOODS 2023-04-01 2023-06-30 Unaudited Standalone 1054411000.00 12285000.00 1066696000.00 341622000.00 370983000.00 -53695000.00 172674000.00 7635000.00 20776000.00 195847000.00 1055842000.00 10854000.00 0.00 10854000.00 3300000.00 -500000.00 2800000.00 0.00 8054000.00 0.00 0.00 0.00 0.00 8054000.00 4100000.00 12154000.00 12154000.00 0.00 37500000.00 5 1.07 1.07 0.00 0.00 1.07 1.07 0.00 0.00 0.00 1.The above Standalone unaudited results for the quarter ended 30th June 2023 were reviewed by the Audit Committee vide its meeting held on August 10, 2023 and were approved by the Board of Directors at its meeting held on August 11, 2023. The statutory auditors have conducted an Limited reveiw of the above standalone unaudited financial results. 2.The Standalone unudited results for the quarter ended 30th June 2023 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 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 . 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 quarter ended 30th June 2023. 5.The figures for the quarter ended March 31, 2023 are the balancing figure between audited figures in respect of the full financial year and the unaudited published year to date figures upto the third quarter for the respective year, which are subject to limited review. 6.From April 1, 2023, the Company has changed its method of depreciation, hitherto done at written down value method, to straight line method, to have a uniformity in the charging of depreciation on all its assets. Due to this change in the deprecation method, which is a change in accounting estimate, the Companys Depreciation and Amortisation Expense for the Quarter is lower by Rs.53.74 Lakhs and profit for the quarter is higher by that amount (Previous Period/Year NIL). 7.The previous period figures have been re-grouped/re-stated wherever necessary to conform to the current year/period's classification / disclosure. Other Expenses 195847000.00 -4100000.00 0.00