Indo National's Q2 FY 2025-26 Quarterly Results

Result Summary

• Indo National Ltd reported a 0.4% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 7.5%.
• Its expenses for the quarter were down by 0.7% QoQ and 7.3% YoY.
• The net profit increased 10.8% QoQ and decreased 47.9% YoY.
• The earnings per share (EPS) of Indo National Ltd stood at 1.85 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

---

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Indo National Ltd is a company that primarily operates in the consumer goods sector, focusing on the production and distribution of batteries and allied products. As a significant player in the industry, the company has established a strong presence in the market through its flagship brand, Nippo, which is widely recognized for its quality and durability. Indo National Ltd is based in India and has a legacy in providing power solutions to a diverse range of customers, including households and industries. Recent major developments in the company have not been specified, and specific recent initiatives or strategic shifts remain unspecified within the given data.

Revenue

For the second quarter of FY26, Indo National Ltd reported a total income of ₹121.15 crores. This represents a slight decline of 0.4% compared to the previous quarter (Q1FY26), where total income was ₹121.64 crores. When compared to the same quarter in the previous fiscal year (Q2FY25), there was a more significant year-over-year decline of 7.5%, as the total income stood at ₹130.93 crores in Q2FY25. The data indicates a consistent downward trend in revenue year-over-year, with the most recent quarter showing a decrease in total income.

Profitability

During Q2FY26, Indo National Ltd achieved a profit before tax of ₹1.50 crores, marking a notable quarter-over-quarter increase of 26.1% from Q1FY26, where the profit before tax was ₹1.19 crores. However, on a year-over-year basis, there was a decrease of 20.2% from Q2FY25, which recorded a profit before tax of ₹1.88 crores. The profit after tax for Q2FY26 was ₹1.13 crores, a 10.8% rise from Q1FY26's ₹1.02 crores, but a 47.9% decrease from the ₹2.17 crores in Q2FY25. Earnings per share also rose by 35.0% quarter-over-quarter to ₹1.85 in Q2FY26, although they were down 36.0% year-over-year from ₹2.89 in Q2FY25. These metrics illustrate a complex profitability landscape with improvements over the previous quarter but declines compared to the previous year.

Operating Metrics

Indo National Ltd's total expenses in Q2FY26 were ₹119.65 crores, showing a marginal decrease of 0.7% from ₹120.46 crores in Q1FY26. Compared to Q2FY25, total expenses decreased by 7.3% from ₹129.05 crores. The tax for Q2FY26 was ₹0.41 crores, a substantial increase of 241.7% from ₹0.12 crores in Q1FY26, showcasing a significant rise in tax obligations. This represented a dramatic change from Q2FY25, where the tax was negative at -₹0.29 crores. The company's operating performance over the quarters demonstrates a pattern of reduced expenses and increased tax liabilities, reflecting complex dynamics in cost management and fiscal obligations.