By Kosaku Narioka

Maruti Suzuki India Ltd. reported its first-quarter results on Wednesday. Here is what you need to know.

NET LOSS: Maruti Suzuki posted a net loss of 2.67 billion rupees ($35.6 million) for the quarter ended June 30, compared with a net profit of INR13.76 billion a year earlier.

REVENUE: Its first-quarter revenue dropped 79% from a year earlier to INR41.11 billion.

WHAT WE WATCHED:

--COVID: Maruti Suzuki said a large part of the quarter had zero production and zero sales, as it complied with lockdown measures imposed by the government. Production and sales resumed in a very small way in May. It said production in the quarter was equivalent to just about two weeks' of regular working and total sales fell 81% from a year earlier to 76,599 units.

--COST: Total expenses fell 69% on year to INR57.77 billion, more slowly than its revenue. While the cost of materials consumed dropped 86%, employee benefits expenses declined by only 15%.

Write to Kosaku Narioka at kosaku.narioka@wsj.com