Panasonic Carbon India Co. Limited

Financial Performance Summary (Amounts in INR Thousands)

Income Statement:

  • Revenue from operations: ₹111,006.21 for Q1 FY27, compared to ₹158,798.99 in Q1 FY26 (down 30.1% YoY) and ₹101,829.18 in Q4 FY26
  • Other income: ₹32,631.94 for Q1 FY27, compared to ₹31,299.72 in Q1 FY26 and ₹31,503.46 in Q4 FY26
  • Total income: ₹143,638.15 for Q1 FY27, compared to ₹190,098.71 in Q1 FY26 (down 24.4% YoY) and ₹133,332.64 in Q4 FY26

Expenses:

  • Cost of materials consumed: ₹29,858.25
  • Changes in inventory of work-in-progress: ₹10,465.9
  • Employee benefits expense: ₹28,100.01
  • Depreciation expense: ₹1,449.02
  • Power and fuel expenses: ₹10,467.62
  • Other expenses: ₹16,509.26
  • Total expenses: ₹86,546.48 for Q1 FY27, compared to ₹105,504.47 in Q1 FY26 (down 18.0% YoY) and ₹71,434.99 in Q4 FY26

Profitability:

  • Profit before tax: ₹57,091.67 for Q1 FY27, compared to ₹84,594.24 in Q1 FY26 (down 32.5% YoY) and ₹61,897.65 in Q4 FY26
  • Tax expense: ₹14,521.69
  • Profit after tax: ₹42,569.98 for Q1 FY27, compared to ₹62,978.79 in Q1 FY26 (down 32.4% YoY) and ₹45,620.91 in Q4 FY26

Comprehensive Income:

  • Other comprehensive income: ₹818.22 (remeasurement of net defined benefit liability, net of taxes)
  • Total comprehensive income: ₹43,388.20 for Q1 FY27, compared to ₹62,893.45 in Q1 FY26 and ₹44,580.47 in Q4 FY26

Capital Structure and Metrics

  • Paid-up equity share capital: ₹48,000.00 (face value of ₹10 per share), unchanged from previous periods
  • Other equity: ₹1,808,768.72 as of March 31, 2026 (audited)
  • Earnings per share (basic and diluted): ₹8.87 for Q1 FY27, compared to ₹13.12 in Q1 FY26 and ₹9.50 in Q4 FY26

Segment Reporting

The company operates in a single business segment - manufacturing of carbon rods/carbon electrodes used in dry cell batteries. The Chief Operative Decision Maker (CODM) is the Managing Director along with the Board of Directors.

Segment Details (INR Thousands):

  • Segment revenue: ₹111,006.21 for Q1 FY27
  • Segment results (PBT): ₹57,091.67 for Q1 FY27
  • Segment assets: ₹1,982,108.52 as of June 30, 2026
  • Segment liabilities: ₹119,550.48 as of June 30, 2026

Auditor Review

The unaudited financial results were subjected to limited review by the statutory auditors, BS R & Co. LLP, who issued an unmodified review report. The auditors noted that figures for the three months ended March 31, 2026, are balancing figures between audited annual figures and previously published unaudited year-to-date figures up to the third quarter of previous financial year.

Accounting Framework

The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, and Regulation 33 of SEBI (LODR) Regulations, 2015.

Subsidiary Information

The company does not have any subsidiary/associate/joint venture companies, hence no consolidated financial results are required.

Filing Information

The unaudited financial results have been filed with the Bombay Stock Exchange (BSE) and are available on the company's website (www.panasoniccarbon.in).