India Motor Parts & Accessories Ltd has informed BSE about : <BR><BR>1. Standalone Financial Results for the period ended September 30, 2026<BR><BR>2. Standalone Limited Review for the period ended September 30, 2026<BR><BR>3. Standalone Cash Flow Statement for the period ended September 30, 2026

IMPAL SundaramTowers,3rdFloor, 46,WhilesRoad,Chennai600014. Telephone:(044)-28523996/28524097 CIN:L65991TN1954PLC00O958 SECY/NSE/18/2026-27/29.10.2026 The Manager Listing Department National Stock Exchange of India Limited “Exchange Plaza”, Plot C/1, “G”, Block Bandra Kurla Complex Bandra (E), Mumbai - 400 051 Symbol – IMPAL, Series – EQ Dear Sir / Madam, Sub: Outcome of the Board Meeting and Disclosures in accordance with Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('SEBI LODR') Pursuant to Regulation 30 & 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, ("Listing Regulations"), we enclose herewith a copy of the Un-Audited Financial Results of the Company for the quarter and half year ended 30th September, 2026 and Limited Review Report dated 29th October, 2026 issued by the Statutory Auditors of the Company, M/s. Brahmayya & Co, Chartered Accountants. The Board Meeting commenced at 9.45 A.M. and concluded at 10.50 A.M. Kindly take the above information on record. Thanking you, Yours faithfully, For India Motor Parts & Accessories Limited R Swetha Company Secretary & Compliance Officer Encl.: As above Copy to: The Manager, Listing Department, BSE Limited, Floor 25, P J Towers, Dalal Street, Mumbai 400001 India Motor Parts &Accessories Limited www.impai.net INDIAMOTORPARTS&ACCESSORIESLIMITED Regd.&Admn.Office:46,WhitesRoad,Chennai600014 CIN:L65991TN1954PLC000958 Website:www.impal.net E-MAILID:secy@impal.net UNAUDITEDSTANDALONEFINANCIALRESULTSFORTHEQUARTER/HALFYEARENDED30SEPTEMBER2026 RsinCrores Particulars Standalone QuarterEnded HalfYearEnded YearEnded 30/09/2026 30/06/2026 30/09/2025 30-09-2026 30-09-2025 31/03/2026 Reviewed Reviewed Reviewed Reviewed Reviewed Audited 1 REVENUEFROMOPERATIONS NetRevenuefromOperations 221.70 234.29 198.71 455.99 395.40 837.11 Otherincome 16.93 9.67 16.72 26.60 28.69 52.43 TOTALINCOME 238.63 243.96 215.43 482.59 424.09 889.54 2 EXPENSES (a)Costofmaterialsconsumed 186.08 196.96 167.15 383.04 333.36 704.89 Purchaseofstock-in-trade 189.83 197.63 162.13 387.46 331.05 718.43 Changesininventoriesoffinishedgoods& (3-75) (0-67) 5.02 (4.42) 2.31 (13.54) work-in-progress (b)Employeebenefitsexpense 10.11 10.68 9.60 20.79 19.16 38.80 (c)FinanceCost - - - - - (d)Depreciationandamortisationexpense 0.42 0.41 0.39 0.83 0.75 1.53 (e)Otherexpenses 8.78 8.47 7.38 17.25 14.24 29.87 TotalExpenses 205.39 216.52 184.52 421.91 367.51 775.09 3 ProfitZ(Loss)beforeexceptionalitemsandtax(1-2) 33.24 27.44 30.91 60.68 56.58 114.45 4 Exceptionalitems - - - - - (cid:127) 5 Profit/(Loss)beforetax(3-4) 33.24 27.44 30.91 60.68 56.58 114.45 6 Less:Taxexpense Currenttax 5.17 6.01 5.17 11.18 10.23 20.81 TaxProvisionrelatingtoearlieryears(net) - - - - - (3.83) Deferredtax 0.40 (0.27) 0.24 0.13 0.44 0.92 TotalTaxExpense 5.57 5.74 5.41 11.31 1067 17.90 7 Profitaftertaxfortheperiod 27.67 2170 25.50 49.37 45.91 96.55 8 OtherComprehensiveIncome ItemsthatwillnotbereclassifiedtoProfitorLoss a)ChangeinFairValueofEquityinstruments 18.84 183.67 (2.15) 202.51 340.04 4.86 b)Re-measurement(loss)/gainsondefinedbenefit 0.25 0.24 (0.75) 0.49 (106) (0.62) plans c)Incometaxeffectonitemsthatwillnotbe (2.88) (26.48) 0.50 (29.36) (48.98) (1.16) reclassifiedtoprofitorloss OtherComprehensiveIncome(netoftax) 16.21 157.43 (2.40) 173.64 290.00 3.08 9 TotalComprehensiveIncomefortheperiod 43.88 179.13 23.10 223.01 335.91 99.63 10 Reserves(excludingRevaluationReserves) 2295.69 11 Paid-upequitysharecapital(ofFaceValueRs.10/- 12.48 1248 12.48 12.48 12.48 12.48 each) 12 Earningspershare(ofRs.10/-each) Basic&DilutedinRupees(notannualisedforquarters): 22.18 17.38 20.44 39.56 36.79 77.36 INDIAMOTORPARTS&ACCESSORIESLIMITED Regd.&Admn.Office:46,WhitesRoad,Chennai600014 CIN:L65991TN1954PLC000958 Website:www.impal.net E-MAILID:secy@impal.net UNAUDITEDSTANDALONEFINANCIALRESULTSFORTHEQUARTER/HALFYEARENDED30SEPTEMBER2026 Notes: 1. The Company operates in only one segment,namely"SaleandDistribution of Automotivespares". 2.These financial results have beenpreparedinaccordance with the IndianAccounting Standards ("IndAS") proscribed under Section133 ofthe CompaniesAct,2013readwiththerelevantrulesissuedthereunder. 3. These results werereviewed bythe AuditCommittee ofthe Boardand subsequently approved bythe Board of Directors at its meeting held on October29,2026.TheresultshavebeenreviewedbytheStatutoryAuditorsoftheCompany. 4 The standalone results for the quarter / half year ended September 30, 2026 are available on the National Stock Exchange website (URLwww.nseindia.com)andontheCompany'swebsite(URL:www.impal.net). Place:Chennai Date:29.10.2026 INDIAMOTORPARTSANDACCESSORIES LIMITED StandaloneStatementofAssetsandLiabilitiesasatSeptember30,2026 Rs inCrores Standalone Reviewed Audited Particulars Asat Asat 30.09.2026 31.03.2026 ASSETS 1 Non-currentassets (a)Property,PlantandEquipment 22.28 21.54 (b)Capitalwork-in-progress 0.38 (c)OtherIntangibleAssets 0.52 0.67 (d)FinancialAssets (i)Investments 2203.04 2000.53 (ii)Investment-MutualFundsandDebentures 194.47 182.79 TotalNon-CurrentAssets 2420.69 2205.53 2 Currentassets (a)Inventories 101.20 97.00 (b)FinancialAssets (i)CurrentInvestments 81.19 74.88 (ii)TradeReceivables 121.92 106.39 (iii)Cashandcashequivalents 14.27 24.52 (iv)BankBalancesotherthan cashandcashequivalents 12.52 22.20 (v)LoansandDeposits (vi) Othercurrentfinancialassets 11.50 6.40 (c)Current TaxAssets(Net) 0.60 1.67 (d)OtherCurrentAssets 5.87 1.02 TotalCurrentAssets 349.07 334.08 TOTAL-ASSETS 2769.76 2539.61 EQUITY&LIABILITIES Equity (a)Equity ShareCapital 12.48 12.48 (b)OtherEquity 2490.00 2295.69 TotalEquity 2502.48 2308.17 Liabilities 1 Non-current liabilities (a)FinancialLiabilities b)Provisions 9.70 10.22 c)Deferredtaxliabilities(Net) 214.00 184.52 TotalNon-CurrentLiabilities 223.70 194.74 2 Currentliabilities (a)FinancialLiabilities (i)Borrowings (ii)Tradepayables A)Totaloutstandingduesofmicro enterpriseandsmallenterprises B) Totaloutstandingdues of creditors other thanmicroenterprises andsmallenterprises 33.55 26.21 (iii) Otherfinancialliabilities 3.90 4.50 (b)OtherCurrent Liabilities 5.87 5.71 c)Provisions 0.26 0.28 TotalCurrentLiabilities 43.58 36.70 r/No.46, \o TOTAL-EQUITY&LIABILITIES 2769.76 2539.61 I°l/WhitesRoad, \ 1n Vo\ Chennai /0 600014. INDIAMOTORPARTSANDACCESSORIESLIMITED Standalone CashFlowStatementfortheHalfyearendedSeptember30,2026 HalfYearEnded Reviewed PARTICULARS 30.09.2026 30.09.2025 (RsinCrores) (RsinCrores) A)CashflowfromOperatingActivities a)NetProfitBeforetax 60.68 56.58 Adjustmentsfor: Depreciation 0.83 0.75 DividendIncome (15.10) (13.29) InterestIncomefromBankDepositsandothers (7.01) (5.62) InterestincomefromITRefund 0.00 (2.92) ProfitonsaleofPropert,PlantandEquipment 0.00 (0.01) LossonSale/WriteoffofProperty,PlantandEquipment(Net) 0.02 0.05 ProfitonSaleofInvestments/ChangesinFairValue (4.40) (682) b)OperatingProfitbeforeWorkingCapitalChanges 35.02 28.72 Adjustmentfor: Decrease/(Increase)inTradeReceivables (15.53) (9.62) Decrease/(Increase)inOthercurrentassets (10.31) 5.50 Decrease/(Increase)inInventories (4.20) 1.49 (Decrease)/Increase inTradePayableandotherliabilites 6.39 (23.65) (2.37) (5.00) r.)GashGftnftrfltndfrnmQiwntlnn* 11,37 23.72 Less:DirectTaxesPaid(Net) (10.12) (9.96) NetCashflowfromOperatingActivities 1.25 13.76 B)CashflowfromInvestingActivities SaleofProperty,PlantandEquipment 0.01 0.02 ProceedsfromSale/RedemptionofMutualFundInvestments 467.72 367.93 Dividendreceived 15.10 13.29 DepositswithBankandothers 10.00 0.01 InterestIncomefromBankDeposits 7.95 4.97 InterestincomefromITRefund - 2.92 PurchaseofProperty,PlantandEquipment (1-46) (0.94) InvestmentsinNonConvertibleDebentures (21.27) InvestmentsinMutualFunds (460.85) (382.70) NetCashgeneratedinInvestingActivities 17.20 5.50 C)CashflowfromFinancingActivities CashCredit-Borrowings 0.00 0.00 DividendPaid (28.70) (24.96) NetCashflowfromFinancingActivities (28.70) (24.96) D)NetIncrease/(Decrease)inCash&Ca [Showing first 8,000 characters — download PDF for full document]