India Motor Parts and Accessories LimitedQ1 FY27 Results & Financial Update
India Motor Parts and Accessories Limited: Q1 FY27 standalone results and company financials – revenue ₹234.29 Cr, PAT ₹21.70 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
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Chart · Market context
India Motor Parts and Accessories price & chart
Quarter overview
Quarterly earnings analysis
During the quarter ended 30 June 2026 (Q1 FY27), India Motor Parts and Accessories Limited recorded standalone revenue from operations of INR 234.29 crore.
Total income for the period stood at INR 243.96 crore, supported by other income of INR 9.67 crore.
Profit before tax (PBT) for Q1 FY27 was reported at INR 27.44 crore after accounting for tax expenses of INR 5.74 crore.
The company delivered a standalone net profit (PAT) of INR 21.70 crore for the quarter, yielding a basic and diluted earnings per share (EPS) of INR 17.38.
Depreciation and amortisation expenses for the quarter were minimal at INR 0.41 crore, while finance costs remained nil, reflecting a debt-free operational structure for the period.
The reported performance underscores the baseline quarterly earnings capacity of the standalone distribution business without the influence of one-off exceptional items or external borrowings.
India Motor Parts and Accessories Limited released its standalone financial results for the quarter ended 30 June 2026, reporting a revenue from operations of INR 234.29 crore.
Total income for Q1 FY27 reached INR 243.96 crore, incorporating other income of INR 9.67 crore alongside core operating revenue.
01 · Business model
What does India Motor Parts and Accessories do?
India Motor Parts and Accessories Limited (IMPAL) operates as a specialized distributor and supplier of automotive spare parts, components, and accessories for various vehicle segments.
The company acts as a key intermediary in the Indian automotive aftermarket distribution channel, connecting component manufacturers with a widespread network of dealers, retailers, and institutional customers.
Its business model relies on maintaining comprehensive inventory availability across diverse automotive parts categories to support replacement and maintenance demand nationwide.
02 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹234.29 Cr |
| Total income | ₹243.96 Cr |
| Profit before tax | ₹27.44 Cr |
| Profit after tax | ₹21.70 Cr |
| EPS | ₹17.38 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 9.3% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 11.7% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹9.67 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
Generated INR 234.29 crore in revenue from core operations during the quarter ended 30 June 2026.
Contributed INR 9.67 crore to bring total income to INR 243.96 crore for Q1 FY27.
Revenue from operations for Q1 FY27 stood at INR 234.29 crore, representing the primary distribution income derived from automotive parts.
Other income contributed INR 9.67 crore to the total income of INR 243.96 crore, supplementing core trading turnover during the quarter.
What drove margins
Maintained zero finance costs during the quarter, supporting bottom-line conversion.
Recorded low depreciation and amortisation expenses of INR 0.41 crore for the period.
Depreciation and amortisation expenses remained minimal at INR 0.41 crore, indicating low fixed-asset intensity in the standalone distribution model.
04 · Reported developments
What changed operationally
Maintained zero finance costs during Q1 FY27, insulating earnings from interest rate pressures.
The company recorded a profitable quarter with PAT of INR 21.70 crore and an EPS of INR 17.38.
05 · Cash flow & balance sheet
Profit is one thing. Cash and funding tell another part of the story.
Capital allocation & funding
The company reported zero finance costs for Q1 FY27, indicating an absence of interest-bearing debt burdens during the period.
The standalone financial statement indicates zero finance costs for the period, pointing to a debt-free capital structure or negligible borrowings during Q1 FY27.
06 · Beyond the numbers
What changed beyond the numbers
Filing Compliance
Submitted standalone quarterly financial results for the period ended 30 June 2026 via official exchange channels.
Standalone Filing Compliance
The financial results for Q1 FY27 were filed electronically via official exchange structured XBRL reporting on 30 July 2026.
07 · Key Q&A
The quarter, answered directly
What does India Motor Parts and Accessories do?
India Motor Parts and Accessories Limited (IMPAL) operates as a specialized distributor and supplier of automotive spare parts, components, and accessories for various vehicle segments.
What is the clearest takeaway from Q1 FY27?
During the quarter ended 30 June 2026 (Q1 FY27), India Motor Parts and Accessories Limited recorded standalone revenue from operations of INR 234.29 crore.
What drove revenue or demand?
Generated INR 234.29 crore in revenue from core operations during the quarter ended 30 June 2026.
What mattered most for margins or profitability?
Maintained zero finance costs during the quarter, supporting bottom-line conversion.
What changed operationally beyond the headline numbers?
Submitted standalone quarterly financial results for the period ended 30 June 2026 via official exchange channels.
What should the next disclosure help confirm?
Monitor upcoming quarterly filings for revenue progression and margin trends.
08 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
09 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Subsequent Financial Disclosures: Monitor upcoming quarterly filings for revenue progression and margin trends.
- 02
Sequential Financial Performance: Monitor subsequent quarterly filings to track revenue generation and profitability trends across upcoming periods of FY27.
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