General information about company |
Scrip code* | 532952 |
NSE Symbol* | NAHARCAP |
MSEI Symbol* | NOTLISTED |
ISIN* | INE049I01012 |
Name of company | NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED |
Type of company | Main Board |
Class of security | Equity |
Date of start of financial year | 01-04-2025 |
Date of end of financial year | 31-03-2026 |
Date of board meeting when results were approved | 31-07-2025 |
Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-07-2025 |
Description of presentation currency | INR |
Level of rounding | Lakhs |
Reporting Type | Quarterly |
Reporting Quarter | First quarter |
Nature of report standalone or consolidated | Standalone |
Whether results are audited or unaudited for the quarter ended | Unaudited |
Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
Segment Reporting | Multi segment |
Description of single segment | |
Start date and time of board meeting | 31-07-2025 16:00 |
End date and time of board meeting | 31-07-2025 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 qualification | Not 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? | No | No Default during the reporting period |
Financial Results – NBFC |
Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
Date of start of reporting period | 01-04-2025 | 01-04-2025 |
Date of end of reporting period | 30-06-2025 | 30-06-2025 |
Whether results are audited or unaudited | Unaudited | Unaudited |
Nature of report standalone or consolidated | Standalone | Standalone |
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. |
1 | Income |
| Revenue from operations | | |
(i) | Interest Income | 302.65 | 302.65 |
(ii) | Dividend Income | 61.97 | 61.97 |
(iii) | Rental Income | 73.03 | 73.03 |
(iv) | Fees and commission Income | 0 | 0 |
(v) | Net gain on fair value changes | 128.94 | 128.94 |
(vi) | Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 |
(vii) | Sale of products (including Excise Duty) | 0 | 0 |
(viii) | Sale of services | 0 | 0 |
(ix) | Other revenue from operations |
1 | Net Gain on Fair Value Changes | 830.18 | 830.18 |
2 | Net Gain on Derecognition of Financial Instruments under
amortised cost category | 53.97 | 53.97 |
| Total other revenue from operations | 884.15 | 884.15 |
| Total Revenue From Operations | 1450.74 | 1450.74 |
| Other income | 29.91 | 29.91 |
| Total income | 1480.65 | 1480.65 |
2 | Expenses |
| Cost of materials consumed | 0 | 0 |
| Purchases of stock-in-trade | 0 | 0 |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 |
| Employee benefit expense | 191.87 | 191.87 |
| Finance costs | 17.17 | 17.17 |
| Depreciation, depletion and amortisation expense | 26.36 | 26.36 |
| Fees and commission expense | 0 | 0 |
| Net loss on fair value changes | 0 | 0 |
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 |
| Impairment on financial instruments | 0 | 0 |
(f) | Other expenses |
1 | Other Expenses | 77.93 | 77.93 |
| Total other expenses | 77.93 | 77.93 |
| Total expenses | 313.33 | 313.33 |
3 | Total profit before exceptional items and tax | 1167.32 | 1167.32 |
4 | Exceptional items | 0 | 0 |
5 | Total profit before tax | 1167.32 | 1167.32 |
6 | Tax expense |
7 | Current tax | 249.95 | 249.95 |
8 | Deferred tax | 71.78 | 71.78 |
9 | Total tax expenses | 321.73 | 321.73 |
10 | Net Profit Loss for the period from continuing operations | 845.59 | 845.59 |
11 | Profit (loss) from discontinued operations before tax | 0 | 0 |
12 | Tax expense of discontinued operations | 0 | 0 |
13 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
15 | Total profit (loss) for period | 845.59 | 845.59 |
16 | Other comprehensive income net of taxes | 4091.24 | 4091.24 |
17 | Total Comprehensive Income for the period | 4936.83 | 4936.83 |
18 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | | |
| Total profit or loss, attributable to non-controlling interests | | |
19 | Total 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 | | |
20 | Details of equity share capital |
| Paid-up equity share capital | 837.31 | 837.31 |
| Face value of equity share capital | 5 | 5 |
21 | Reserves excluding revaluation reserve | | |
22 | Earnings per share |
i | Earnings per equity share for continuing operations |
| Basic earnings per share from continuing operations | 5.05 | 5.05 |
| Diluted earnings per share from continuing operations | 5.05 | 5.05 |
ii | Earnings per equity share for discontinued operations |
| Basic earnings per share from discontinued operations | 0 | 0 |
| Diluted earnings per share from discontinued operations | 0 | 0 |
ii | Earnings per equity share (for continuing and discontinued operations) |
| Basic earnings per share | 5.05 | 5.05 |
| Diluted earnings per share | 5.05 | 5.05 |
23 | Debt equity ratio | | | Textual Information( 1) & |
24 | Debt service coverage ratio | | | Textual Information( 2) & |
25 | Interest service coverage ratio | | | Textual Information( 3) & |
26 | Disclosure of notes on financial results | |
Segment |
Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
Date of start of reporting period | 01-04-2025 | 01-04-2025 |
Date of end of reporting period | 30-06-2025 | 30-06-2025 |
Whether results are audited or unaudited | Unaudited | Unaudited |
Nature of report standalone or consolidated | Standalone | Standalone |
1 | Segment Revenue (Income) |
| (net sale/income from each segment should be disclosed) |
1 | Investment/Financial Activity | 1407.62 | 1407.62 |
2 | Real Estate Activity | 73.03 | 73.03 |
| Total Segment Revenue | 1480.65 | 1480.65 |
| Less: Inter segment revenue | 0 | 0 |
| Revenue from operations | 1480.65 | 1480.65 |
2 | Segment Result |
| Profit (+) / Loss (-) before tax and interest from each segment |
1 | Investment/Financial Activity | 1313.78 | 1313.78 |
2 | Real Estate Activity | 31.03 | 31.03 |
| Total Profit before tax | 1344.81 | 1344.81 |
| i. Finance cost | 17.17 | 17.17 |
| ii. Other Unallocable Expenditure net off Unallocable income | 160.32 | 160.32 |
| Profit before tax | 1167.32 | 1167.32 |
3 | (Segment Asset - Segment Liabilities) |
| Segment Asset |
1 | Investment/Financial Activity | 91899.97 | 91899.97 |
2 | Real Estate Activity | 7356.72 | 7356.72 |
| Total Segment Asset | 99256.69 | 99256.69 |
| Un-allocable Assets | 0 | 0 |
| Net Segment Asset | 99256.69 | 99256.69 |
4 | Segment Liabilities |
| Segment Liabilities |
1 | Investment/Financial Activity | 262.44 | 262.44 |
2 | Real Estate Activity | 191.67 | 191.67 |
| Total Segment Liabilities | 454.11 | 454.11 |
| Un-allocable Liabilities | 3249.71 | 3249.71 |
| Net Segment Liabilities | 3703.82 | 3703.82 |
| Disclosure of notes on segments | |
Other Comprehensive Income |
Date of start of reporting period | 01-04-2025 | 01-04-2025 |
Date of end of reporting period | 30-06-2025 | 30-06-2025 |
Whether results are audited or unaudited | Unaudited | Unaudited |
Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |
1 | Amount of items that will not be reclassified to profit and loss | |
1 | Re-measurement gains/(losses) on defined benefit plans | 0.16 | 0.16 |
2 | Changes in fair value of FVOCI equity instruments (inclusive of Realised Gain/(Loss) thereon | 4542.39 | 4542.39 |
| Total Amount of items that will not be reclassified to profit and loss | 4542.55 | 4542.55 |
2 | Income tax relating to items that will not be reclassified to profit or loss | 451.31 | 451.31 |
3 | Amount of items that will be reclassified to profit and loss | |
| Total Amount of items that will be reclassified to profit and loss | | |
4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
5 | Total Other comprehensive income | 4091.24 | 4091.24 |