Results for the quarter ended 30th June 2026

Ref: SEC/JS/ August 14, 2026 B S E Limited The Listing Department 'Phiroze JeeJeebhoy Towers' National Stock Exchange of India Ltd Dalal Street, Mumbai - 400 001 Bandra-Kurla Complex, Bandra (E) Mumbai – 400 051 Sub: Outcome of the Board Meeting held on August 14, 2026 - Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR") This is to inform that the Board of Directors of the Company, at its meeting held today viz, Friday, August 14, 2026, have inter-alia , 1. Considered and approved the unaudited (Standalone and Consolidated) Financial Statement for the Quarter ended June 30, 2026 together with the Limited Review report issued thereon by M/s. G Balu & Associates LLP, Chartered Accountants, Statutory Auditors, as recommended by the Audit committee are enclosed as Annexure -1. 2. Intimation of 53rd AGM to be held on Monday, 28th September 2026 is enclosed as Annexure-2. 3. Intimation of Book Closure and Record date is enclosed as Annexure-3. The meeting commenced at 12.30 P.M (1ST) and concluded at 03.15 P.M (1ST). This intimation is also being uploaded on the website of the Company at https://www.nippo.in/ Thanking you. Yours faithfully, For lndo National Limited, J. Srinivasan Company Secretary lndo National Limited I Corporate office address: Pottipati Plaza, 3rd Floor, 77, Nungambakkam High Road, Chennai – 600034. Registered office address: No. 609, Mount Road, Lakshmi Bhawan IVth FLOOR, Chennai- 600006. CIN No: L31909TN1972PLC006196 I feedback@nippo.in I 044-2827 2711, 044-2824 2700 I www.nippo.in Annexure-1 o INDO NATIONAL LIMITED .3"§‘p CIN NO : L31909TN1872PLC006196 L REGISTERED OFFICE: LAKSHMI BHAVAN, 809,MOUNT ROAD, CHENNAI-600 006 STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Rsin Lavs| 3 months ended Year ended SNo — Unaudited Audited * Unaudited * Audited * 30-08-2026 31-03-2026 30-06-2025 31-03-2026 1 [Income from Operations (2) Revenue from operations 11584.57 10638.73 1194402 45100.95 (b) Other income 90.19 151.57 22041 71882 Total Income. 11674.76] __10790.30| _ 12164.43] _ 45820.77) 2 |Expenses a. Cost of materials consumed 5348.37 4312.96 4247.32| 15780.14 b. Purchase of stock-in-trade 2113.95 1932.85 340449 11337.84 . Changes in inventories of finished goods work-In-progress (660.69) 467.84 (35268)| 537.48| and stock-in-trade d. Employee benefits expense 1753.59) 1643.00 1727.94] 6945.15 e. Finance costs 88.37 62.49 59.70 257.74] 1. Depreciation and amortization expense 334,37, 328.56 320.65| 1305.90 g. Other expenses 2990.83 4082.97 2638.21 12205.77 Total Expenses 11968.79 12810.77 1204563 48370.02| 3__|Profit before exceptional items and Tax(1-2) (204.03) (202047 118.80] (2549.25) 4 Exceptional items = - ”: - 5__|Profit before Tax (3-4) (294.03) _ (202047) 118.80] (2549.25) 6 |Tax expense 2)Current Tax 0.00 0.00) 26.00 0.00 b)Current Tax for earlier years 0.00 000 0.00 0.00 C)Deferred Tax (523.00) 51.00 (14.00) 23.00) 7__|Profit for the Period (5-6) 22897 (2071.47) 106.80] _ (2592.25) s__|Other Comprehensive Income (Net of Tax) 2) ltems not {0 be reclassified 1o Profil or Loss in Subsequent period (6769) 35.75 (21.75) 75.75 b) Ttems fo be reclassified (o Profit or Loss in subsequent period = 5 Other Comprehensive Income for the period (61.69) 3675 (21.75) 15.75 s [Total Comprehensive Income 167.28 (2035.72) 85.05| __ (2576.50) 10__|Paid Up Equity Share Capital (Face value-Rs 5-) 375.00) 375.00 375.00] 375.00] 11__|Other Equity 29968.53) 12 |Eaming Per Share (of Rs.5i-each (not annualised)) Basic and Diluted 305 (27.62) 1.42 (34.56) [~ Refer Note no._3 Indo National Limited, Pottipati Plaza, 3rd Floor, 77, Nungambakkam High Road, Chennai - 600034 India. CIN No: L31909TN1972PLCO06196 B2 feedback@nippo.in | © 044-2827 2711, 044-2824 2700 | @ www.nippo.in INDO NATIONAL LIMITED CIN NO : L31909TN1972PLC006196 REGISTERED OFFICE: LAKSHMI BHAVAN, 609,MOUNT ROAD, CHENNAI-600 006 STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Rs.n Lakhs| Notes 1 The above Standalone unaudited results for the quarter ended 30th June 2026 were reviewed by the Audit Committee vide its meeting held on August 14, 2026 and were approved by the Board of Directors at its meeting held on August 14, 2026. The statutory auditors have conducted a Limited review of the above standalone unaudited financial results. 2 |The Standalone unaudited resuts for the quarter ended 30th June 2026 have been prepared in accordance with Indian Accounting Standards ('Ind AS”) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 and 52 of the SEBI (Listing| Obligations znd Disclosure Requirements) Regulation, 2015,as amended. 3 |The Scheme of amalgamation of Helios Strategic Systems Limited (a wholly owned subsidiary) with the Company was approved by the Hon'ble National Company Law Tribunal, Chennai Bench on 10th March ,2026 with an appointed date of 1st April 2024. The amalgamation has become effective from 2nd April.2026 (ie., from the current FY-2026-27) being the date on which ROC has approved the NCLT Order filed with them. Consequently, the amalgamation has been accounted for under the pooling of interests method and the figures for the Financial Year 2025-26 ie., Quarter ended 30.6.2025 and 31.3.2026 and the Year ended 31.3.2026 had been restated in accordance with Ind AS 103 - Business Combinations as under © Guarter Ended 30.06.2025 Quarter Ended 31.03.2026 Year Ended 31.03.2026 Particulars (Rs. In Lakhs) (Rs. In Lakhs) (Rs. In Lakhs) Reported Restated Reported Restated Reported Restated Profil(loss) before tax 17436 118.80) (757.03)| (2020.47) (996.71)[ (2549.25) Profit(loss) after tax 162.36 106.80) @©08.03)| (2071.47)[ (1030.71)| (2602.25) Total Comprehensive Incomel(loss) 14061 85.05 (772.28)| (2035.72)| (1023.96)| (2576.50) The company predominantly operates in Consumer goods and also has Investment in Securities. — thus has only consumer goods as its reportable segment and hence per Para 13 of Ind AS -108, segment reporting is not applicable to the standalone financial statements. 5 |Ina Suo Moto case relating to Cartelisation of Zinc carbon dry cell batteries, CCI had imposed a penalty of Rs. 4,226 Lakhs against company and the Company made an appeal in order to stay the application before the Hon. National Company Law Appellate Tribunal, New Delhi, (NCLAT) 2018. against the CCI's Order dated April 2019. The Hon. NGLAT passed an order to stay the penalty with the direction of depositing 10% of the penalty amounts to Rs 422 Lakhs within 15 days with the Registry of the NCLAT The Company had deposited Rs.422 Lakhs with the Registry (through FD) within the due date as stipulated by NCLAT. Based on legal opinion, no provision has been made for the quarter ended 30th June 2026, 6 |Pursuant to the Battery Waste Management Rules, 2022 ('the Rules’), the Company is required to fuifil Extended Producer Responsibility ('EPR") Obligations from the financial year 2025-26 in respect of its Non-Rechargeable Portable Batteries. Certain operational and implementation aspects of the Rules, including the EPR compliance framework through the CPCB Portal (Central Pollution Control Board) and the pricing mechanism for EPR Credits, continue to be under further deliberation with the Ministry of Environment, Forest and Climate Change ("MOEFCC") and the CPCB. The Company continues to take all measures towards compliance, including procurement of EPR Credits. Pending regulatory clarity and stabilisation of the implementation framework, the Company is currently unable to reliably estimate the further financial impact, if any, arising from the Rules which will be accounted for once the reliable estimate is established 7 | The figures of the preceding three months ended 31st March 2026 are the balancing figures between the restated figures in respect of the full financial year and the restated year [Showing first 8,000 characters — download PDF for full document]