General information about company

Scrip code*532952
NSE Symbol*NAHARCAP
MSEI Symbol*NOTLISTED
ISIN*INE049I01012
Name of companyNAHAR CAPITAL AND FINANCIAL SERVICES LIMITED
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved31-07-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange23-07-2025
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterFirst quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment ReportingMulti segment
Description of single segment
Start date and time of board meeting31-07-2025 16:00
End date and time of board meeting31-07-2025 16:45
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?NoNo Default during the reporting period



Financial Results – NBFC

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations
(i) Interest Income302.65302.65
(ii)Dividend Income61.9761.97
(iii)Rental Income73.0373.03
(iv)Fees and commission Income00
(v)Net gain on fair value changes128.94128.94
(vi)Net gain on derecognition of financial instruments under amortised cost category00
(vii)Sale of products (including Excise Duty)00
(viii)Sale of services00
(ix)Other revenue from operations
1Net Gain on Fair Value Changes 830.18830.18
2Net Gain on Derecognition of Financial Instruments under amortised cost category53.9753.97
Total other revenue from operations884.15884.15
Total Revenue From Operations1450.741450.74
Other income29.9129.91
Total income1480.651480.65
2Expenses
Cost of materials consumed00
Purchases of stock-in-trade00
Changes in inventories of finished goods, work-in-progress and stock-in-trade00
Employee benefit expense 191.87191.87
Finance costs17.1717.17
Depreciation, depletion and amortisation expense26.3626.36
Fees and commission expense00
Net loss on fair value changes00
Net loss on derecognition of financial instruments under amortised cost category00
Impairment on financial instruments00
(f)Other expenses
1Other Expenses77.9377.93
Total other expenses77.9377.93
Total expenses313.33313.33
3Total profit before exceptional items and tax1167.321167.32
4Exceptional items 00
5Total profit before tax1167.321167.32
6Tax expense
7Current tax249.95249.95
8Deferred tax71.7871.78
9Total tax expenses321.73321.73
10Net Profit Loss for the period from continuing operations845.59845.59
11Profit (loss) from discontinued operations before tax00
12Tax expense of discontinued operations00
13Net profit (loss) from discontinued operation after tax00
14Share of profit (loss) of associates and joint ventures accounted for using equity method00
15Total profit (loss) for period845.59845.59
16Other comprehensive income net of taxes4091.244091.24
17Total Comprehensive Income for the period4936.834936.83
18Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
20Details of equity share capital
Paid-up equity share capital837.31837.31
Face value of equity share capital55
21Reserves excluding revaluation reserve
22Earnings per share
iEarnings per equity share for continuing operations
Basic earnings per share from continuing operations5.055.05
Diluted earnings per share from continuing operations5.055.05
iiEarnings per equity share for discontinued operations
Basic earnings per share from discontinued operations00
Diluted earnings per share from discontinued operations00
iiEarnings per equity share (for continuing and discontinued operations)
Basic earnings per share5.055.05
Diluted earnings per share5.055.05
23Debt equity ratioTextual Information( 1) &
24Debt service coverage ratioTextual Information( 2) &
25Interest service coverage ratioTextual Information( 3) &
26Disclosure of notes on financial results

Segment

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1Investment/Financial Activity1407.621407.62
2Real Estate Activity 73.0373.03
Total Segment Revenue1480.651480.65
Less: Inter segment revenue00
Revenue from operations 1480.651480.65
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1Investment/Financial Activity1313.781313.78
2Real Estate Activity 31.0331.03
Total Profit before tax1344.811344.81
i. Finance cost17.1717.17
ii. Other Unallocable Expenditure net off Unallocable income160.32160.32
Profit before tax1167.321167.32
3(Segment Asset - Segment Liabilities)
Segment Asset
1Investment/Financial Activity91899.9791899.97
2Real Estate Activity 7356.727356.72
Total Segment Asset99256.6999256.69
Un-allocable Assets00
Net Segment Asset99256.6999256.69
4Segment Liabilities
Segment Liabilities
1Investment/Financial Activity262.44262.44
2Real Estate Activity 191.67191.67
Total Segment Liabilities454.11454.11
Un-allocable Liabilities3249.713249.71
Net Segment Liabilities3703.823703.82
Disclosure of notes on segments

Other Comprehensive Income

Date of start of reporting period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Re-measurement gains/(losses) on defined benefit plans 0.160.16
2Changes in fair value of FVOCI equity instruments (inclusive of Realised Gain/(Loss) thereon 4542.394542.39
Total Amount of items that will not be reclassified to profit and loss4542.554542.55
2Income tax relating to items that will not be reclassified to profit or loss 451.31451.31
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss 0.000.00
5Total Other comprehensive income4091.244091.24