5322402026-01-012026-03-315322402026-03-315322402025-03-315322402025-04-012026-03-315322402026-01-012026-03-31in-capmkt:OtherExpenses1Member5322402026-01-012026-03-31in-capmkt:OtherExpenses2Member5322402025-04-012026-03-31in-capmkt:OtherExpenses1Member5322402025-04-012026-03-31in-capmkt:OtherExpenses2Member5322402026-03-31OtherNoncurrentFinancialAssetsDomain15322402026-03-31OtherNoncurrentAssetsDomain15322402026-03-31OtherCurrentFinancialAssetsDomain15322402026-03-31OtherCurrentAssetsDomain15322402026-03-31OtherNoncurrentFinancialLiabilitiesDomain15322402026-03-31OtherNoncurrentLiabilitiesDomain15322402026-03-31OtherCurrentFinancialLiabilitiesDomain15322402026-03-31OtherCurrentFinancialLiabilitiesDomain25322402026-03-31OtherCurrentLiabilitiesDomain15322402026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15322402025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15322402026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532240INDNIPPONNOTLISTEDINE092B01025India Nippon Electricals LimitedMain BoardEquity2025-04-012026-03-312026-05-282026-05-25INRLakhsQuarterlyFourth quarterSingle segmentManufacture & Sale of ignition system2026-05-2811:30:002026-05-2814:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31UnauditedConsolidated29946000003220000030268000001901100000108300000813000003051000002800000496000002298000002678000000348800000152100000500900000115500000-1290000010260000003983000000000398300000-1026000002957000000000113107000517.6117.610017.6117.61001. The operations of the Company relate to only one segment viz. Electrical and Electronic products for two/three wheelers and engines. <BR> 2. The standalone and consolidated financial results have been reviewed and recommended by the Audit Committee at their meeting held on May 27, 2026 and approved by the Board of Directors at their meeting held on May 28, 2026. The standalone and consolidated financial results are prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). The statutory auditor has expressed an unmodified opinion on the standalone and consolidated financial results. <BR> 3. The Board of Directors at their meeting held on February 13, 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 was fixed as February 20, 2026. <BR> 4. Earnings per share is not annualised for the quarters ended March 31, 2026, December 31, 2025 and March 31, 2025 <BR> 5. The statement includes the results for the quarters ended March 31, 2026 and March 31, 2025 being the balancing figure of the audited figures in respect of full financial year and the published year to date figures up to the third quarter of the respective financial years. <BR> 6. During the year, the Company received a sanction order dated 28 January 2026 from Haryana Shahari Vikas Pradhikaran (“HSVP”), Gurugram towards compensation on compulsory acquision of land in 2010 amounting to Rs. 445 lakhs along with interest thereon amounting to Rs. 1,076 lakhs. Accordingly, an aggregate amount of Rs. 1,521 lakhs has been recognised as an exceptional item in the Statement of Profit and Loss for the year ended 31 March 2026. <BR> 7. The subsidiary PT Automotive Systems Indonesia Ltd., was successfully wound up during the twelve months ended March 31, 2026 on completion of all regulatory process in Indonesia. The consolidated financials for the year include the results, a loss of Rs.9 lakhs in the subsidiary for the period April 1, 2025 to June 24, 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> 8. 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 benefits, 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. 248 lakhs in the provision for defined benefit obligation and Rs.70 Lakhs for compensated absences, which has been recognised as an employee benefit expense in the current reporting period. The Company continues to monitor the developments pertaining to labour codes and will evaluate additional impact if any on the measurement of liability pertaining to employee benefits. <BR> 9. 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> 10. The standalone and consolidated financial results for the quarter and year ended March 31, 2026 is available on the Company's website https://indianippon.com2025-04-012026-03-31AuditedConsolidated106848000003063000001099110000070460000003343000001010000011887000005200000179200000920500000968400000013071000001521000001459200000320800000267000003475000000111170000000001111700000342400000145410000000001131070005810020000049.1449.140049.1449.1400Other operating expenses117100000Other expenses112700000Other operating expenses424600000Other expenses49590000016303000006820000000104600000000377260000001480000093500000388090000010930000057933000009091000001542700000206460000055000000720000001084000003777900000192800000487980000010673100000113100000810020000082133000008213300000000086000008600000382000004723000005191000000486300000981000000146730000032840000017957000008630000040800000179000001940700000245980000010673100000Other financial assets93500000Other non-current assets109300000Other current financial assets108400000Other current assets192800000Lease Liabilities8600000Deferred tax liabilities (net)472300000Other current financial liabilities318000000Lease liabilities10400000Other current liabilities863000005200000-187000000-3547000000-87800000-1900000-3100000420000000640000000-362000000179200000023200000-400000338000000-1180000047000000406000000-1120000000-67500000-15100000000-75360000070560000000030295000004026500000000000097000004215000009603000000962850000000000000000000047000000343600000171300000-184640000000000000011300000350600000120000000-363100000-1450900000-14509000020010000055010000Items that will not be reclassified to Profit or Loss-121700000-121700000Items that will not be reclassified to Profit or Loss396900000396900000-1910000054500000-102600000342400000AuditedtrueDeloitte Haskins & Sells LLPtrue2027-07-31