India Motor Parts & Accessories Ltd
NSE:IMPAL
Income Statement
Earnings Waterfall
India Motor Parts & Accessories Ltd
Income Statement
India Motor Parts & Accessories Ltd
| Mar-2009 | Jun-2009 | Sep-2009 | Dec-2009 | Mar-2010 | Jun-2010 | Sep-2010 | Dec-2010 | Mar-2011 | Jun-2011 | Sep-2011 | Dec-2011 | Mar-2012 | Jun-2012 | Sep-2012 | Dec-2012 | Mar-2013 | Jun-2013 | Sep-2013 | Dec-2013 | Mar-2014 | Jun-2014 | Sep-2014 | Dec-2014 | Mar-2015 | Jun-2015 | Sep-2015 | Dec-2015 | Mar-2016 | Jun-2018 | Sep-2018 | Dec-2018 | Mar-2019 | Jun-2019 | Sep-2019 | Dec-2019 | Mar-2020 | Jun-2020 | Sep-2020 | Dec-2020 | Mar-2021 | Jun-2021 | Sep-2021 | Dec-2021 | Mar-2022 | Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | Sep-2023 | Dec-2023 | Mar-2024 | Jun-2024 | Sep-2024 | Dec-2024 | Mar-2025 | Jun-2025 | Sep-2025 | Dec-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Revenue |
3 015
N/A
|
3 004
0%
|
3 101
+3%
|
3 393
+9%
|
3 593
+6%
|
3 829
+7%
|
3 978
+4%
|
4 110
+3%
|
4 293
+4%
|
4 505
+5%
|
4 742
+5%
|
4 894
+3%
|
5 014
+2%
|
5 011
0%
|
4 960
-1%
|
4 925
-1%
|
4 954
+1%
|
4 924
-1%
|
5 000
+2%
|
5 087
+2%
|
5 115
+1%
|
5 238
+2%
|
5 223
0%
|
5 195
-1%
|
5 120
-1%
|
5 058
-1%
|
5 014
-1%
|
4 979
-1%
|
5 018
+1%
|
1 310
-74%
|
2 558
+95%
|
3 898
+52%
|
5 242
+34%
|
5 355
+2%
|
5 351
0%
|
5 446
+2%
|
5 324
-2%
|
4 542
-15%
|
4 656
+3%
|
4 893
+5%
|
5 315
+9%
|
5 868
+10%
|
6 181
+5%
|
6 336
+3%
|
6 461
+2%
|
7 163
+11%
|
7 249
+1%
|
7 330
+1%
|
7 259
-1%
|
7 310
+1%
|
7 369
+1%
|
7 324
-1%
|
7 412
+1%
|
7 445
+0%
|
7 532
+1%
|
7 785
+3%
|
7 888
+1%
|
7 876
0%
|
7 959
+1%
|
8 152
+2%
|
|
| Gross Profit | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(2 633)
|
(2 595)
|
(2 667)
|
(2 910)
|
(3 067)
|
(3 278)
|
(3 418)
|
(3 514)
|
(3 704)
|
(3 901)
|
(4 120)
|
(4 267)
|
(4 369)
|
(4 369)
|
(4 323)
|
(4 304)
|
(4 337)
|
(4 317)
|
(4 393)
|
(4 459)
|
(4 475)
|
(4 566)
|
(4 536)
|
(4 527)
|
(4 481)
|
(4 429)
|
(4 405)
|
(4 388)
|
(4 395)
|
(1 123)
|
(2 180)
|
(3 318)
|
(4 402)
|
(4 504)
|
(4 506)
|
(4 596)
|
(4 528)
|
(3 848)
|
(3 947)
|
(4 115)
|
(4 420)
|
(4 877)
|
(5 127)
|
(5 269)
|
(5 378)
|
(5 975)
|
(6 043)
|
(6 118)
|
(6 048)
|
(6 102)
|
(6 153)
|
(6 116)
|
(6 237)
|
(6 259)
|
(6 327)
|
(6 541)
|
(6 616)
|
(6 604)
|
(6 680)
|
(6 849)
|
|
| Gross Profit |
382
N/A
|
409
+7%
|
434
+6%
|
483
+11%
|
526
+9%
|
551
+5%
|
561
+2%
|
596
+6%
|
589
-1%
|
605
+3%
|
623
+3%
|
627
+1%
|
645
+3%
|
642
0%
|
637
-1%
|
621
-3%
|
617
-1%
|
607
-2%
|
607
N/A
|
628
+3%
|
640
+2%
|
671
+5%
|
687
+2%
|
668
-3%
|
639
-4%
|
629
-2%
|
609
-3%
|
591
-3%
|
624
+6%
|
187
-70%
|
379
+102%
|
580
+53%
|
840
+45%
|
851
+1%
|
846
-1%
|
850
+1%
|
796
-6%
|
694
-13%
|
709
+2%
|
777
+10%
|
895
+15%
|
991
+11%
|
1 054
+6%
|
1 067
+1%
|
1 083
+1%
|
1 188
+10%
|
1 206
+2%
|
1 212
+1%
|
1 212
0%
|
1 209
0%
|
1 217
+1%
|
1 209
-1%
|
1 175
-3%
|
1 186
+1%
|
1 205
+2%
|
1 245
+3%
|
1 273
+2%
|
1 273
N/A
|
1 279
+1%
|
1 303
+2%
|
|
| Operating Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(161)
|
(167)
|
(170)
|
(176)
|
(189)
|
(194)
|
(199)
|
(209)
|
(206)
|
(214)
|
(222)
|
(227)
|
(234)
|
(239)
|
(247)
|
(251)
|
(261)
|
(265)
|
(269)
|
(274)
|
(274)
|
(281)
|
(288)
|
(290)
|
(299)
|
(303)
|
(305)
|
(313)
|
(320)
|
(101)
|
(200)
|
(304)
|
(414)
|
(423)
|
(433)
|
(440)
|
(450)
|
(438)
|
(438)
|
(445)
|
(452)
|
(461)
|
(474)
|
(496)
|
(507)
|
(538)
|
(560)
|
(568)
|
(579)
|
(590)
|
(600)
|
(609)
|
(617)
|
(631)
|
(643)
|
(653)
|
(669)
|
(685)
|
(691)
|
(702)
|
|
| Selling, General & Administrative |
(154)
|
(78)
|
(80)
|
(83)
|
(181)
|
(94)
|
(95)
|
(99)
|
(199)
|
(97)
|
(101)
|
(103)
|
(226)
|
(113)
|
(118)
|
(120)
|
(254)
|
(128)
|
(131)
|
(135)
|
(267)
|
(138)
|
(142)
|
(144)
|
(292)
|
(149)
|
(151)
|
(154)
|
(307)
|
(55)
|
(111)
|
(168)
|
(404)
|
(414)
|
(419)
|
(423)
|
(439)
|
(254)
|
(259)
|
(260)
|
(443)
|
(270)
|
(274)
|
(287)
|
(463)
|
(309)
|
(325)
|
(331)
|
(521)
|
(330)
|
(333)
|
(338)
|
(549)
|
(356)
|
(362)
|
(360)
|
(597)
|
(375)
|
(378)
|
(391)
|
|
| Depreciation & Amortization |
(7)
|
(7)
|
(7)
|
(8)
|
(8)
|
(8)
|
(8)
|
(8)
|
(7)
|
(7)
|
(7)
|
(8)
|
(8)
|
(8)
|
(8)
|
(8)
|
(7)
|
(7)
|
(7)
|
(6)
|
(6)
|
(7)
|
(7)
|
(7)
|
(8)
|
(7)
|
(7)
|
(7)
|
(8)
|
(2)
|
(5)
|
(7)
|
(10)
|
(10)
|
(10)
|
(11)
|
(11)
|
(10)
|
(10)
|
(9)
|
(9)
|
(9)
|
(8)
|
(8)
|
(8)
|
(8)
|
(9)
|
(9)
|
(9)
|
(10)
|
(11)
|
(11)
|
(12)
|
(12)
|
(12)
|
(12)
|
(12)
|
(13)
|
(14)
|
(15)
|
|
| Other Operating Expenses |
0
|
(82)
|
(82)
|
(86)
|
0
|
(92)
|
(96)
|
(102)
|
0
|
(109)
|
(114)
|
(117)
|
0
|
(118)
|
(122)
|
(124)
|
0
|
(131)
|
(132)
|
(133)
|
0
|
(136)
|
(139)
|
(140)
|
0
|
(147)
|
(147)
|
(151)
|
(5)
|
(43)
|
(84)
|
(128)
|
0
|
1
|
(4)
|
(6)
|
0
|
(173)
|
(170)
|
(175)
|
0
|
(182)
|
(192)
|
(201)
|
(36)
|
(221)
|
(227)
|
(228)
|
(49)
|
(250)
|
(257)
|
(260)
|
(56)
|
(262)
|
(269)
|
(282)
|
(60)
|
(297)
|
(299)
|
(297)
|
|
| Operating Income |
221
N/A
|
242
+9%
|
264
+9%
|
306
+16%
|
337
+10%
|
357
+6%
|
361
+1%
|
387
+7%
|
383
-1%
|
391
+2%
|
401
+2%
|
400
0%
|
411
+3%
|
404
-2%
|
390
-3%
|
370
-5%
|
356
-4%
|
342
-4%
|
338
-1%
|
353
+5%
|
367
+4%
|
390
+6%
|
400
+2%
|
378
-6%
|
340
-10%
|
326
-4%
|
304
-7%
|
278
-8%
|
304
+9%
|
86
-72%
|
178
+107%
|
277
+55%
|
427
+54%
|
428
+0%
|
413
-4%
|
411
-1%
|
346
-16%
|
256
-26%
|
271
+6%
|
333
+23%
|
443
+33%
|
531
+20%
|
580
+9%
|
571
-1%
|
576
+1%
|
650
+13%
|
646
-1%
|
645
0%
|
633
-2%
|
618
-2%
|
616
0%
|
600
-3%
|
559
-7%
|
556
0%
|
562
+1%
|
591
+5%
|
604
+2%
|
587
-3%
|
588
+0%
|
601
+2%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
32
|
0
|
0
|
0
|
28
|
0
|
0
|
0
|
32
|
0
|
0
|
0
|
45
|
0
|
0
|
0
|
58
|
0
|
0
|
0
|
58
|
0
|
0
|
0
|
95
|
0
|
0
|
0
|
73
|
1
|
1
|
1
|
157
|
0
|
(2)
|
(2)
|
264
|
(3)
|
(8)
|
6
|
242
|
21
|
36
|
31
|
181
|
45
|
44
|
28
|
279
|
(10)
|
(19)
|
(12)
|
351
|
(0)
|
(0)
|
(0)
|
471
|
0
|
0
|
0
|
|
| Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(27)
|
(27)
|
(27)
|
(27)
|
|
| Gain/Loss on Disposition of Assets |
0
|
0
|
0
|
0
|
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
25
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
|
| Total Other Income |
0
|
27
|
27
|
27
|
0
|
26
|
28
|
29
|
1
|
38
|
43
|
43
|
0
|
49
|
53
|
56
|
1
|
63
|
65
|
70
|
1
|
52
|
82
|
79
|
1
|
96
|
68
|
66
|
0
|
27
|
72
|
104
|
0
|
169
|
223
|
233
|
1
|
285
|
241
|
246
|
0
|
190
|
181
|
153
|
1
|
132
|
201
|
218
|
0
|
360
|
366
|
397
|
1
|
392
|
423
|
411
|
0
|
496
|
513
|
519
|
|
| Pre-Tax Income |
253
N/A
|
268
+6%
|
291
+9%
|
334
+15%
|
365
+9%
|
383
+5%
|
390
+2%
|
416
+7%
|
415
0%
|
429
+3%
|
444
+3%
|
443
0%
|
457
+3%
|
452
-1%
|
443
-2%
|
426
-4%
|
415
-3%
|
405
-2%
|
403
0%
|
423
+5%
|
426
+1%
|
442
+4%
|
482
+9%
|
456
-5%
|
435
-5%
|
421
-3%
|
372
-12%
|
344
-8%
|
378
+10%
|
114
-70%
|
251
+120%
|
382
+52%
|
584
+53%
|
597
+2%
|
634
+6%
|
642
+1%
|
610
-5%
|
538
-12%
|
504
-6%
|
585
+16%
|
685
+17%
|
741
+8%
|
796
+7%
|
755
-5%
|
758
+0%
|
826
+9%
|
891
+8%
|
890
0%
|
937
+5%
|
969
+3%
|
963
-1%
|
985
+2%
|
910
-8%
|
948
+4%
|
985
+4%
|
1 002
+2%
|
1 049
+5%
|
1 057
+1%
|
1 074
+2%
|
1 093
+2%
|
|
| Net Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(79)
|
(86)
|
(94)
|
(108)
|
(117)
|
(124)
|
(125)
|
(132)
|
(130)
|
(132)
|
(136)
|
(136)
|
(135)
|
(132)
|
(126)
|
(120)
|
(143)
|
(140)
|
(141)
|
(148)
|
(130)
|
(139)
|
(143)
|
(138)
|
(125)
|
(122)
|
(113)
|
(103)
|
(112)
|
(37)
|
(72)
|
(112)
|
(170)
|
(169)
|
(150)
|
(143)
|
(114)
|
(88)
|
(100)
|
(118)
|
(155)
|
(158)
|
(170)
|
(165)
|
(149)
|
(161)
|
(166)
|
(170)
|
(186)
|
(195)
|
(192)
|
(190)
|
(171)
|
(179)
|
(201)
|
(207)
|
(212)
|
(224)
|
(213)
|
(223)
|
|
| Income from Continuing Operations |
174
|
182
|
197
|
226
|
248
|
260
|
265
|
284
|
285
|
297
|
308
|
307
|
323
|
321
|
317
|
306
|
272
|
265
|
262
|
275
|
296
|
303
|
338
|
318
|
310
|
300
|
259
|
240
|
266
|
77
|
180
|
270
|
414
|
429
|
484
|
499
|
496
|
450
|
404
|
467
|
530
|
583
|
627
|
590
|
609
|
665
|
725
|
720
|
751
|
774
|
771
|
795
|
739
|
769
|
785
|
796
|
837
|
832
|
861
|
870
|
|
| Income to Minority Interest |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Equity Earnings Affiliates |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Net Income (Common) |
174
N/A
|
182
+5%
|
197
+8%
|
226
+15%
|
248
+10%
|
260
+5%
|
265
+2%
|
284
+7%
|
285
+0%
|
297
+4%
|
308
+4%
|
307
0%
|
323
+5%
|
321
-1%
|
317
-1%
|
306
-3%
|
272
-11%
|
265
-2%
|
262
-1%
|
275
+5%
|
296
+8%
|
303
+3%
|
338
+12%
|
318
-6%
|
310
-3%
|
300
-3%
|
259
-14%
|
240
-7%
|
267
+11%
|
77
-71%
|
179
+133%
|
269
+50%
|
413
+54%
|
428
+3%
|
483
+13%
|
498
+3%
|
495
-1%
|
450
-9%
|
403
-10%
|
466
+16%
|
529
+13%
|
582
+10%
|
626
+7%
|
589
-6%
|
608
+3%
|
664
+9%
|
723
+9%
|
719
-1%
|
751
+5%
|
774
+3%
|
771
0%
|
795
+3%
|
739
-7%
|
769
+4%
|
785
+2%
|
796
+1%
|
837
+5%
|
832
-1%
|
861
+3%
|
870
+1%
|
|
| EPS (Diluted) |
13.92
N/A
|
14.56
+5%
|
15.63
+7%
|
18.05
+15%
|
19.84
+10%
|
20.76
+5%
|
21.19
+2%
|
22.72
+7%
|
22.81
+0%
|
23.73
+4%
|
24.64
+4%
|
24.59
0%
|
25.8
+5%
|
25.65
-1%
|
25.35
-1%
|
24.49
-3%
|
21.76
-11%
|
21.23
-2%
|
20.8
-2%
|
21.98
+6%
|
23.64
+8%
|
24.25
+3%
|
26.83
+11%
|
25.47
-5%
|
24.8
-3%
|
23.96
-3%
|
20.72
-14%
|
19.24
-7%
|
21.38
+11%
|
6.19
-71%
|
14.35
+132%
|
21.52
+50%
|
33.05
+54%
|
34.48
+4%
|
38.62
+12%
|
39.84
+3%
|
39.63
-1%
|
36.26
-9%
|
32.23
-11%
|
37.3
+16%
|
42.31
+13%
|
46.61
+10%
|
50.05
+7%
|
47.12
-6%
|
48.6
+3%
|
53.08
+9%
|
57.87
+9%
|
57.5
-1%
|
60.21
+5%
|
62.01
+3%
|
61.73
0%
|
63.72
+3%
|
59.23
-7%
|
61.62
+4%
|
62.86
+2%
|
63.75
+1%
|
67.04
+5%
|
66.69
-1%
|
69.04
+4%
|
69.73
+1%
|
|