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		13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		04-11-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Second 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		Unaudited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		13-11-2025 16:00
End date and time of board meeting		13-11-2025 16:35
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		01-04-2025
Indicate Company website link for updated RPT policy of the Company		https://www.owmnahar.com/nahar_cf/pdf/related_party_transaction_policy_25.pdf
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		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
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	378.36	681.01
(ii)	Dividend Income	788.64	850.61
(iii)	Rental Income	73.52	146.55
(iv)	Fees and commission Income	0	0
(v)	Net gain on fair value changes	9.48	138.42
(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	553.81	1383.99
2	Net Gain on Derecognition of Financial Instruments under amortised cost category	-18.74	35.23
	Total other revenue from operations	535.07	1419.22
	Total Revenue From Operations	1785.07	3235.81
	Other income	14.04	43.95
	Total income	1799.11	3279.76
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	194.05	385.92
	Finance costs	24.11	41.28
	Depreciation, depletion and amortisation expense	26.65	53.01
	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	131.47	209.4
	Total other expenses	131.47	209.4
	Total expenses	376.28	689.61
3	Total profit before exceptional items and tax	1422.83	2590.15
4	Exceptional items	0	0
5	Total profit before tax	1422.83	2590.15
6	Tax expense
7	Current tax	240	489.95
8	Deferred tax	40.19	111.97
9	Total tax expenses	280.19	601.92
10	Net Profit Loss for the period from continuing operations	1142.64	1988.23
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	1142.64	1988.23
16	Other comprehensive income net of taxes	-300.28	3790.96
17	Total Comprehensive Income for the period	842.36	5779.19
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	6.82	11.87
	Diluted earnings per share from continuing operations	6.82	11.87
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	6.82	11.87
	Diluted earnings per share	6.82	11.87
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

Statement of Asset and Liabilities
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Financial Asset
	Cash and cash equivalents	16.8
	Bank Balance other than (a) above	102.17
	Derivative financial instruments	0
	Receivables
	(I) Trade Receivables	0
	(II) Other Receivables	0
	Loans	1698.74
	Investments	89271.25
	Other Financial assets	804.7
	Total Financial Asset	91893.66
2	Non Financial Asset
	Inventories	46.02
	Current tax assets (Net)	0
	Deferred tax Assets (Net)	0
	Investment Property	5148.27
	Biological assets other than bearer plants	0
	Property, Plant and Equipment	17.37
	Capital work-in-progress	2164.89
	Intangible assets under development	0
	Goodwill	0
	Other Intangible assets	0
	Other non-financial assets (to be specified)	19.24
	Total Non-Financial Asset	7395.79
	Total assets	99289.45
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	837.31
	Other equity	95305.51
	Total equity attributable to owners of parent	96142.82
	Non controlling interest
	Total equity	96142.82
2	Liabilities
2.1	Financial Liabilities
(a)	Derivative financial instruments	0
(b)	Payables	0
	(I)Trade Payables
	(i) total outstanding dues of micro enterprises and small enterprises	0
	(ii) total outstanding dues of creditors other than micro enterprises and small enterprises	31.09
	II) Other Payables
	(i) total outstanding dues of micro enterprises and small enterprises	0
	(ii) total outstanding dues of creditors other than micro enterprises and small enterprises	0
(C )	Debt Securities	0
(d)	Borrowings (Other than Debt Securities)	596.04
(e)	Deposits	0
(f)	Subordinated Liabilities	0
(g)	Other financial liabilities	548.16
	Total Financial Liabilities	1175.29
2.2	Non-Financial Liabilities
(a)	Current tax liabilities (Net)	100.79
(b)	Provisions	0
(C )	Deferred tax liabilities (Net)	1797.8
(d)	Other non-financial liabilities	72.75
	Total Non-Financial Liabilities	1971.34
	Total liabilities	3146.63
	Total equity and liabilities	99289.45
	Disclosure of notes on assets and liabilities

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		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
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	1725.59	3133.21
2	Real Estate Activity	73.52	146.55
	Total Segment Revenue	1799.11	3279.76
	Less: Inter segment revenue	0	0
	Revenue from operations	1799.11	3279.76
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Investment/Financial Activity	1594.87	2908.65
2	Real Estate Activity	24.55	55.58
	Total Profit before tax	1619.42	2964.23
	i. Finance cost	24.11	41.28
	ii. Other Unallocable Expenditure net off Unallocable income	172.48	332.8
	Profit before tax	1422.83	2590.15
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Investment/Financial Activity	91834.75	91834.75
2	Real Estate Activity	7454.7	7454.7
	Total Segment Asset	99289.45	99289.45
	Un-allocable Assets	0	0
	Net Segment Asset	99289.45	99289.45
4	Segment Liabilities
	Segment Liabilities
1	Investment/Financial Activity	977.84	977.84
2	Real Estate Activity	174.15	174.15
	Total Segment Liabilities	1151.99	1151.99
	Un-allocable Liabilities	1994.63	1994.63
	Net Segment Liabilities	3146.62	3146.62
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
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	0.00	0.16
2	Changes in fair value of FVOCI equity instruments (inclusive of Realised Gain/(Loss) thereon	-308.06	4234.33
	Total Amount of items that will not be reclassified to profit and loss	-308.06	4234.49
2	Income tax relating to items that will not be reclassified to profit or loss	-7.78	443.53
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
5	Total Other comprehensive income	-300.28	3790.96

Cash flow statement, indirect
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	2590.15
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0
	Adjustments for decrease (increase) in inventories	0
	Adjustments for decrease (increase) in trade receivables, current	0
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-5808.25
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	-12.96
	Adjustments for other financial assets, current	-34.91
	Adjustments for other bank balances	-40.9
	Adjustments for increase (decrease) in trade payables, current	-21.52
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	60.87
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	53.01
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	175.27
	Adjustments for other financial liabilities, non-current	28.37
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	850.61
	Adjustments for interest income	689.96
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0.16
	Other adjustments for non-cash items	129.46
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-7011.97
	Net cash flows from (used in) operations	-4421.82
	Dividends received	0
	Interest paid	-41.28
	Interest received	0
	Income taxes paid (refund)	451.33
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	-4831.87
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	4104.87
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	535.97
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	850.61
	Interest received	689.96
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	5109.47
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	0
	Payments of lease liabilities	0
	Dividends paid	251.19
	Interest paid	41.28
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	-292.47
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-14.87
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-14.87
	Cash and cash equivalents cash flow statement at beginning of period	31.67
	Cash and cash equivalents cash flow statement at end of period	16.8

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

OSWAL WOOLLEN MILLS LIMITED

AAACO1973F

OTHER RELATED PARTY

Any other transaction

Rent paid

3.18

Approved

3.18

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

NAHAR SPINNING MILLS LIMITED

AAACN5710D

ASSOCIATE/PROMOTER

Any other transaction

Rent paid

1.75

Approved

1.75

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

NAHAR POLY FILMS LIMITED

AAACN5708K

ASSOCIATE/PROMOTER

Any other transaction

Loan received

300

Approved

300

Inter-corporate deposit

9.00%

6 Months

Unsecured

Business Purpose

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

NAHAR POLY FILMS LIMITED

AAACN5708K

ASSOCIATE/PROMOTER

Any other transaction

Loan received

500

Approved

500

Inter-corporate deposit

15.00%

1 year

Unsecured

Business Purpose

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

NAHAR POLY FILMS LIMITED

AAACN5708K

ASSOCIATE/PROMOTER

Any other transaction

Loan paid back

300

Approved

300

Inter-corporate deposit

9.00%

6 Months

Unsecured

Business Purpose

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

NAHAR POLY FILMS LIMITED

AAACN5708K

ASSOCIATE/PROMOTER

Interest paid

27.59

Approved

27.59

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

MR. DINESH OSWAL

AABPO2476P

MANAGING DIRECTOR/PROMOTER

Remuneration

234

Approved

234

24.08

23.68

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

MR. DINESH OSWAL

AABPO2476P

MANAGING DIRECTOR/PROMOTER

Any other transaction

Commission

56.71

Approved

56.71

87.12

143.83

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

MRS. RITU OSWAL

AABPO2484P

PROMOTER/ADVISOR

Remuneration

14.4

Approved

14.4

0.95

1.78

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

ABHILASH GROWTH FUND PVT LTD

AAACA2361H

OTHER RELATED PARTY

Interest received

77.99

Approved

77.99

1700

NAHAR CAPITAL AND FINANCIAL SERVICES LIMITED

AACCN2866Q

NAHAR INDUSTRIAL ENTERPRISES LIMITED

AACCN3563A

OTHER RELATED PARTY

Any other transaction

ERP Expenses

1.03

Approved

1.03

Total value of transaction during the reporting period

1516.65

General information about company

Financial Results – NBFC

Statement of Asset and Liabilities

Segment

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)