Indo-National Limited has informed the Exchange regarding 'Revised Unaudited Consolidated Financial Results for the Quarter and HalfYear Ended September 30, 2025'.
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Indo-National Limited has re-submitted its consolidated unaudited results for Q2 and H1 FY26 after discovering an accounting error. During preparation of consolidated financials, the company failed to eliminate an investment of ₹64.50 Crores in Helios Strategic Systems Limited, which had wrongly inflated both Non-Current Financial Assets (Investments) and Other Equity. The revised balance sheet now shows Total Assets of ₹504.54 Crores (down from the previously higher figure) and Other Equity of ₹329.70 Crores. Segment-level numbers under Consumer Goods have also been restated, and cash flow classification was corrected (₹64.50 Crores moved from financing to investing activities). Revenue from operations for H1 FY26 stands at ₹239.04 Crores versus ₹248.72 Crores in H1 FY25, a mild decline of about 3.9%. Profit before tax for H1 FY26 dropped sharply to ₹2.69 Crores from ₹166.32 Crores, largely because the prior-year base included a one-time gain of about ₹170 Crores under the 'Other segment'.
The revision is a consolidation-level bookkeeping fix and does not change cash profits materially, but the delayed identification of the error (results being restated nearly six months after period-end) may raise minor governance concerns. Underlying operations in the core Consumer Goods segment remain weak, with H1 revenue slightly lower year-on-year.