Indo-National LimitedQ1 FY27 Results & Financial Update
Indo-National Limited: Q1 FY27 consolidated results and company financials – revenue ₹116.14 Cr, PAT ₹2.01 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
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Quarterly Results AnalysisExplore Indo-National Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
During the first quarter of financial year 2027 (ended June 30, 2026), Indo-National Limited recorded total revenue from operations of INR 116.14 crore on a consolidated basis, accompanied by other income of INR 0.90 crore, bringing total income to INR 117.04 crore.
The company registered a loss before tax (PBT) of INR 3.22 crore for the quarter, reflecting operating cost pressures and overhead expenses incurred during the period.
Despite reporting a pre-tax loss, the consolidated profit after tax (PAT) turned positive at INR 2.01 crore, assisted by a net tax credit of INR 5.23 crore.
Basic and diluted earnings per share (EPS) for the quarter stood at INR 2.85, capturing the net profitability recorded after tax adjustments.
Finance costs for the quarter were reported at INR 0.88 crore, while depreciation and amortisation expenses stood at INR 3.36 crore, reflecting ongoing capital asset utilization across operations.
The financial disclosures provide current-quarter figures without audited comparative periods in this specific filing view, focusing operational analysis on absolute performance metrics for the quarter ended June 30, 2026.
Profit before tax was ₹-3.22 Cr for the reported quarter. EPS was ₹2.85 for the reported quarter.
01 · Business model
What does Indo-National do?
Indo-National Limited manufactures and markets dry-cell batteries, lighting products, and allied consumer electrical goods under well-established consumer brands.
The company operates primary manufacturing facilities and distribution networks across India, serving retail channels, institutional buyers, and household consumers.
Its revenue streams are anchored by portable energy products such as dry-cell batteries and flashlight variants, alongside an expanding presence in electrical accessories and lighting solutions.
The economic model relies on efficient high-volume manufacturing, raw material cost management, and extensive retail distribution reach to maintain market share in a competitive consumer goods category.
02 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹116.14 Cr |
| Total income | ₹117.04 Cr |
| Profit before tax | ₹-3.22 Cr |
| Profit after tax | ₹2.01 Cr |
| EPS | ₹2.85 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 1.7% 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 -2.8% 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 ₹0.90 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 116.14 crore in revenue from operations during Q1 FY27 from its core manufacturing and sales segments.
Contributed INR 0.90 crore to total income through non-operating streams during the quarter.
What drove margins
Incurred INR 3.36 crore in depreciation and amortisation expenses during the quarter, impacting fixed cost structures.
Recorded finance costs of INR 0.88 crore during Q1 FY27, reflecting servicing obligations on borrowings.
Benefited from a negative tax expense (tax credit) of INR 5.23 crore, which bridged the pre-tax loss to a positive net profit outcome.
04 · Reported developments
What changed operationally
Achieved a positive consolidated profit after tax of INR 2.01 crore for Q1 FY27 despite pre-tax losses.
05 · Pressure points & risks
What is not going smoothly
Reported a loss before tax of INR 3.22 crore for the quarter ended June 30, 2026.
06 · Items worth noticing
The line items that can distort a quick read
Recognised a negative tax expense of INR 5.23 crore for the quarter, which significantly influenced the final net profit outcome.
07 · Beyond the numbers
What changed beyond the numbers
Reported update
Consolidated Reporting Scope
Financial results for Q1 FY27 were filed on a consolidated basis under IND-AS standards via official exchange regulatory filings.
08 · Key Q&A
The quarter, answered directly
What does Indo-National do?
Indo-National Limited manufactures and markets dry-cell batteries, lighting products, and allied consumer electrical goods under well-established consumer brands.
What is the clearest takeaway from Q1 FY27?
During the first quarter of financial year 2027 (ended June 30, 2026), Indo-National Limited recorded total revenue from operations of INR 116.14 crore on a consolidated basis, accompanied by other income of INR 0.90 crore, bringing total income to INR 117.04 crore.
What drove revenue or demand?
Generated INR 116.14 crore in revenue from operations during Q1 FY27 from its core manufacturing and sales segments.
What mattered most for margins or profitability?
Incurred INR 3.36 crore in depreciation and amortisation expenses during the quarter, impacting fixed cost structures.
What changed operationally beyond the headline numbers?
Financial results for Q1 FY27 were filed on a consolidated basis under IND-AS standards via official exchange regulatory filings.
What are the main pressure points disclosed for the quarter?
Reported a loss before tax of INR 3.22 crore for the quarter ended June 30, 2026.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Starting point
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Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
Scenario output
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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.
10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Tax Rate Normalisation: Monitor future quarterly tax provisions to assess the sustainability of effective tax rates following the Q1 credit.
- 02
Operating Profit Recovery: Track subsequent quarters for a return to positive pre-tax operating income and margin expansion.
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Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.