Summary of Key Information:

Reporting Period: Quarter Ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Clean Limited Review Report - No qualifications or modifications

Key Financial Highlights [₹ in Crores]:

Standalone Results:

Revenue from Operations:

  • Q1 FY27 (30/06/2026): ₹234.29 (Reviewed)
  • Q4 FY26 (31/03/2026): ₹210.72 (Audited) - QoQ growth: 11.2%
  • Q1 FY26 (30/06/2025): ₹196.69 (Reviewed) - YoY growth: 19.1%
  • FY26 (Year Ended 31/03/2026): ₹837.11 (Audited)

Other Income:

  • Q1 FY27: ₹9.67
  • Q4 FY26: ₹17.72 - QoQ decline: 45.4%
  • Q1 FY26: ₹11.97 - YoY decline: 19.2%
  • FY26: ₹52.43

Total Income:

  • Q1 FY27: ₹243.96
  • Q4 FY26: ₹228.44
  • Q1 FY26: ₹208.66
  • FY26: ₹889.54

Expenses Breakdown:

  • Cost of materials consumed: Q1 FY27 ₹196.96, Q4 FY26 ₹175.57, Q1 FY26 ₹166.21, FY26 ₹704.89
  • Purchase of stock-in-trade: Q1 FY27 ₹197.63, Q4 FY26 ₹176.33, Q1 FY26 ₹168.92, FY26 ₹718.43
  • Changes in inventories: Q1 FY27 (₹0.67), Q4 FY26 (₹0.77), Q1 FY26 (₹2.71), FY26 (₹13.54)
  • Employee benefits expense: Q1 FY27 ₹10.68, Q4 FY26 ₹9.83, Q1 FY26 ₹9.56, FY26 ₹38.80
  • Finance Cost: Nil across all periods
  • Depreciation and amortization: Q1 FY27 ₹0.41, Q4 FY26 ₹0.40, Q1 FY26 ₹0.36, FY26 ₹1.53
  • Other expenses: Q1 FY27 ₹8.47, Q4 FY26 ₹8.19, Q1 FY26 ₹6.86, FY26 ₹29.87

Total Expenses:

  • Q1 FY27: ₹216.52
  • Q4 FY26: ₹193.98
  • Q1 FY26: ₹182.99
  • FY26: ₹775.09

Profit/(Loss) before tax:

  • Q1 FY27: ₹27.44
  • Q4 FY26: ₹34.46 - QoQ decline: 20.4%
  • Q1 FY26: ₹25.67 - YoY growth: 6.9%
  • FY26: ₹114.45

Tax Expense:

  • Current tax: Q1 FY27 ₹6.01, Q1 FY26 ₹5.06
  • Tax Provision relating to earlier years: Q4 FY26 (₹3.83), FY26 (₹3.83)
  • Deferred tax: Q1 FY27 (₹0.27), Q4 FY26 (₹0.20), Q1 FY26 ₹0.20, FY26 ₹0.92
  • Total Tax Expense: Q1 FY27 ₹5.74, Q4 FY26 ₹1.00, Q1 FY26 ₹5.26, FY26 ₹17.90

Profit after tax:

  • Q1 FY27: ₹21.70
  • Q4 FY26: ₹33.46 - QoQ decline: 35.1%
  • Q1 FY26: ₹20.41 - YoY growth: 6.3%
  • FY26: ₹96.55

Other Comprehensive Income (net of tax):

  • Q1 FY27: ₹157.43
  • Q4 FY26: (₹322.89)
  • Q1 FY26: ₹292.40

Total Comprehensive Income:

  • Q1 FY27: ₹179.13
  • Q4 FY26: (₹289.43)
  • Q1 FY26: ₹312.81

Earnings per share (of ₹10 each):

  • Basic and diluted EPS disclosed

Paid-up equity share capital:

  • ₹12.48 crores (Face Value ₹10 each)

Segment-wise Performance:

The Company operates in only one segment: "Sale and Distribution of Automotive spares"

Corporate Actions:

Not Specified

Other Significant Information:

  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)
  • Results available on NSE website (www.nseindia.com) and company website (www.impal.net)
  • The quarter ended March 31, 2026 figures are balancing figures between audited FY26 and published unaudited nine months ended December 31, 2025