A finite element method-based dynamic analysis of pre-twisted sandwich conical shell panel having functionally graded graphene-reinforced composite (FG-GRC) facings and homogenous core without or with pores under low-velocity impact in thermal environments is performed utilizing a higher-order shear deformation theory (HSDT). In each facing, the graphene sheets are either uniformly dispersed or layer-wise functionally graded across its thickness. The extended Halpin-Tsai model is employed to estimate the temperature-dependent elastic properties of the nanocomposite facings. The contact force induced between the impactor and target panel is computed through the modified Hertzian contact law. The equations of motion of the FG-GRC sandwich conical shell panel are formulated based on Lagrange’s equation. The solutions of the resulting equations of motion are obtained employing Newmark’s time integration scheme. After verifying the consistency and accurateness of the present method, the effects of some critical parameters like graphene grading profile, temperature, core-to-facings thickness ratio, pre-twist angle, span-to-cone length ratio, impactor’s initial velocity, impactor’s size, and porosity coefficient on the impact response of the pre-twisted FG-GRC sandwich conical shell panel in uniform thermal environments are scrutinized.