NIPPOBATRY2025-04-012025-06-30NIPPOBATRY2025-04-012025-06-30in-capmkt:OtherExpenses1MemberNIPPOBATRY2025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares504058NIPPOBATRYNOTLISTEDINE567A01028INDO-NATIONAL LIMITEDMain BoardEquity2025-04-012026-03-312025-08-12INRLakhsQuarterlyFirst quarterSingle segmentCONSUMER GOODS2025-08-1212:30:002025-08-1214:00:00falsefalseNo default in loans2025-04-012025-06-30UnauditedStandalone1194402000220410001216443000424732000340449000-352680001902860005970000320650002407730001199007000174360000174360002600000-14000001200000016236000000016236000-2175000140610003750000052.162.16002.162.161 The above Standalone unaudited results for the quarter ended 30th June 2025 were reviewed by the Audit Committee vide its meeting held on August 12 2025 and were approved by the Board of Directors at its meeting held on August 12 2025. The statutory auditors have conducted an Limited reveiw of the above standalone unaudited financial results <BR> <BR> 2 The Standalone unudited results for the quarter ended 30th June 2025 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 and 52 of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015 as amended <BR> <BR> 3 Pursuant to the application for the proposed amalgamation of Helios Strategic Systems Limited with Indo National Limited to NCLT under section 230 to 232 of the companies Act 2013 the Company has received an order dated 29th April 2025 from NCLT Division Bench II Chennai directing the Company to convene meeting of Equity Shareholders of the Company to obtain the approval of Scheme of Amalgamation of Helios Strategic Systems Limited the Transferor Company and the Company the Transferee Company through e-voting and the Company has convened the above mentioned meeting on June 21 2025 The proposed resolution approving the scheme has been duly passed with the requisite majority of Equity shareholders The amalgamation Order is subject to requisite statutory and regulatory approvals <BR> <BR> 4 During the quarter the Company has made investments of <BR> a Rs 353.69 Lakhs towards acqusition of 32.87% in Equity shares of MEDCUORE MEDICAL SOLUTIONS PRIVATE LIMITED thereby the Company has become Associate of Indo National Limited <BR> b Rs 850 Lakhs in Compulsorily Convertible Preference Shares of AXIAL AERO PRIVATE LIMITED <BR> <BR> 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 <BR> <BR> 6 In a Suo Moto case relating to Cartalisaton of Zinc carbon dry cell batteries CCI had imposed a penalty of Rs 4226 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 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 2025 <BR> <BR> 7 The figures for the quarter ended March 31 2025 are the balancing figure between audited figures in respect of the full financial year 2024 25 and the unaudited published year to date figures upto the third quarter for the respective year which are subject to limited review <BR> <BR> 8 The previous period figures have been re-grouped re-stated wherever necessary to conform to the current period's classification disclosureOther Expenses240773000Items not be reclassified to profit or loss in subsequent period-2900000-2900000-7250000-2175000