5322402025-10-012025-12-315322402025-04-012025-12-315322402025-10-012025-12-31in-capmkt:OtherExpenses1Member5322402025-10-012025-12-31in-capmkt:OtherExpenses2Member5322402025-04-012025-12-31in-capmkt:OtherExpenses1Member5322402025-04-012025-12-31in-capmkt:OtherExpenses2Member5322402025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15322402025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532240INDNIPPONNOTLISTEDINE092B01025India Nippon Electricals LimitedMain BoardEquity2025-04-012026-03-312026-02-132026-02-07INRLakhsQuarterlyThird quarterSingle segmentElectrical and Electronic products for two/three wheelers and engines.2026-02-1314:30:002026-02-1317:15:00Not applicable2025-10-012025-12-31UnauditedConsolidated27176000008510000028027000001828100000103300000-685000003088000008000004480000025240000024697000003330000000333000000597000002400000083700000024930000000002493000001713000004206000000000113100000511.0211.020011.0211.021. The operations of the Company relate to only one segment viz. Electrical and Electronic products for two/three wheelers and engines. <BR> 2. These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> 3. The standalone and consolidated unaudited financial results have been reviewed and recommended by the Audit Committee on 13 February 2026 and approved by the Board of Directors at their meeting held on 13 February 2026. The standalone and consolidated unaudited financial results are prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). These results have been subjected to limited review by the Statutory Auditors of the Company. <BR> 4. The Board of Directors at their meeting held on 13 February 2026 has declared an interim dividend of Rs. 15.50 per equity share on a face value of Rs.5 each for the year 2025-26 for which the Record Date has been fixed as 20 February 2026. <BR> 5. Earning per share is not annualised for the quarter ended 31 December 2025, 31 December 2024 and 30 September 2025 and for nine months ended 31 December 2025 and 31 December 2024. <BR> 6. The subsidiary PT Automotive Systems Indonesia Ltd., was successfully wound up during the nine months ended 31 December 2025 on completion of all regulatory process in Indonesia. The consolidated financials for the nine months include the results, a loss of Rs.9 lakhs in the subsidiary for the period 1 April 2025 to 24 June 2025, being date of liquidation. An amount of Rs. 425 Lakhs has been received upon this liquidation as against the net carrying value of Rs. 405 lakhs. The gain on such liquidation of Rs. 20 lakhs has been accounted under Other Income in the standalone financial results of the Company. <BR> 7. On 21 November 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19, employee benefit, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The implementation of the Labour Codes has resulted in an increase of Rs. 127 lakhs in the provision for defined benefit obligation, which has been recognised as an employee benefit expense in the current reporting period. The Company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes, and will incorporate appropriate accounting treatment based on these developments, as required. <BR> 8. The standalone and consolidated unaudited financial results for the quarter and nine months ended 31 December 2025, is available on the company website www.indianippon.com under "Investors" section.2025-04-012025-12-31UnauditedConsolidated769020000027410000079643000005144900000226000000-71200000883600000240000012960000069070000070060000009583000000958300000205300000396000002449000000713400000000071340000044500000011584000000000113100000531.5431.540031.5431.54Other operating expenses105400000Other expenses147000000Other operating expenses307500000Other expenses383200000Items that will not be reclassified to profit and loss200200000200200000Items that will not be reclassified to profit and loss518600000518600000289000007360000000171300000445000000