The company, however, said its total income during the period under review increased by 11 per cent at Rs 554.1 crore as against Rs 499 crore in the corresponding year-ago period.
There was also a decline of 3.4 per cent in EBIDTA during the quarter at Rs 36.5 crore, against Rs 37.8 crore in the corresponding period a year ago.
Commenting on the results Eicher Motors' Managing Director & CEO Siddhartha Lal said difficult cost and competitive environments had an impact on the bottomline.
"Eicher's fundamentals are very strong. So, inspite of difficult cost and competitive environments and also a temporary industrial relations related setback at the Thane factory of our components business, we have proven to be both agile and resilient," he said.
The company has maintained a reasonable balance between market share and margin, while heavily investing in sales and revenue growth, Lal added.
For the nine months ended December 2007, PAT stood at Rs 43.6 crore, against Rs 40.4 crore, up 7.9 per cent.
Total income (net of excise) during the period under review stood at Rs 1,568.9 crore, compared to Rs 1,353.1 crore, up 15.9 per cent.