The company had posted a net profit of Rs 28.38 crore for the same period previous fiscal.
Net sales of the company fell to Rs 586.48 crore for the quarter under review from Rs 611.17 crore for the same period last year, Whirlpool said in a filing to the BSE.
In the first half of the fiscal, company's net profit declined 28.84 per cent to Rs 66.13 crore as against Rs 92.94 crore in the year-ago period.
Net sales in H1 also declined to Rs 1,442.37 crore as against Rs 1,483.30 crore in the same period last year.
Shares of the company were trading at Rs 180.10 per scrip on BSE during afternoon trade, up 0.87 per cent from its previous close.