5322402026-04-012026-06-305322402026-04-012026-06-30in-capmkt:OtherExpenses1Member5322402026-04-012026-06-30in-capmkt:OtherExpenses2Member5322402026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532240INDNIPPONNOTLISTEDINE092B01025India Nippon Electricals LimitedMain BoardEquity2026-04-012027-03-312026-08-072026-08-01INRLakhsQuarterlyFirst quarterSingle segmentElectrical and Electronic products for two/three wheelers and engines.2026-08-0714:00:002026-08-0716:15:00Not applicablefalsefalseNot applicable2026-04-012026-06-30UnauditedStandalone3044800000810000003125800000210890000044000000-2410000034120000080000052300000254300000277740000034840000003484000007640000017000007810000002703000000000270300000-143600000126700000113100000511.9511.950011.9511.951. 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 /> 2. The unaudited financial results for the quarter ended June 30, 2026 have been reviewed and recommended by the Audit Committee at their meeting held on August 07, 2026 and approved by the Board of Directors at their meeting held on August 07, 2026. The financial results are prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (as amended). These results have been subjected to limited review by the Statutory Auditors of the Company. <br /> 3. The operations of the Company relate to only one segment viz. Electrical and Electronic products for two/three wheelers and engines. <br /> 4. Earnings per share not annualised for the quarters ended June 30, 2026, March 31, 2026 and June 30, 2025. <br /> 5. The statement includes the results for the quarter ended March 31, 2026 being the balancing figure of the audited figures of full financial year and the published year to date figures up to the third quarter of the financial year. <br /> 6. During the financial year 2025-26, the Company received a sanction order dated January 28, 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 was recognised as an exceptional item in the Statement of Profit and Loss for the year ended March 31, 2026. <br /> 7. During the previous year, the Company's wholly owned subsidiary, PT Automotive Systems Indonesia Ltd., was dissolved and ceased to exist with effect from June 25, 2025. Consequently, with effect from April 1, 2026, the Company no longer has any subsidiary and, accordingly, is not required to prepare consolidated financial results. <br /> 8. The unaudited financial results for the quarter ended June 30, 2026 is available on the company's website https://indianippon.comOther operating expenses107100000Other expenses147200000Items that will not be reclassified to profit and loss-167500000-167500000-239000000-143600000