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		07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		27-01-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Third 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		07-02-2026 16:00
End date and time of board meeting		07-02-2026 16:35
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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	344.58	1025.59
(ii)	Dividend Income	56.69	907.3
(iii)	Rental Income	75.25	221.8
(iv)	Fees and commission Income	0	0
(v)	Net gain on fair value changes	-4.8	133.62
(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	876.46	2260.45
2	Net Gain on Derecognition of Financial Instruments under amortised cost category	44.64	79.87
	Total other revenue from operations	921.1	2340.32
	Total Revenue From Operations	1392.82	4628.63
	Other income	17.26	61.21
	Total income	1410.08	4689.84
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	192.15	578.07
	Finance costs	9.58	50.86
	Depreciation, depletion and amortisation expense	27.74	80.75
	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	79.47	288.87
	Total other expenses	79.47	288.87
	Total expenses	308.94	998.55
3	Total profit before exceptional items and tax	1101.14	3691.29
4	Exceptional items	0	0
5	Total profit before tax	1101.14	3691.29
6	Tax expense
7	Current tax	220	709.95
8	Deferred tax	112.31	224.28
9	Total tax expenses	332.31	934.23
10	Net Profit Loss for the period from continuing operations	768.83	2757.06
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	768.83	2757.06
16	Other comprehensive income net of taxes	271.05	4062.01
17	Total Comprehensive Income for the period	1039.88	6819.07
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	4.59	16.46
	Diluted earnings per share from continuing operations	4.59	16.46
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	4.59	16.46
	Diluted earnings per share	4.59	16.46
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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	1334.83	4468.04
2	Real Estate Activity	75.25	221.8
	Total Segment Revenue	1410.08	4689.84
	Less: Inter segment revenue	0	0
	Revenue from operations	1410.08	4689.84
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Investment/Financial Activity	1245.35	4154.01
2	Real Estate Activity	15.59	71.17
	Total Profit before tax	1260.94	4225.18
	i. Finance cost	9.58	50.86
	ii. Other Unallocable Expenditure net off Unallocable income	150.22	483.02
	Profit before tax	1101.14	3691.3
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Investment/Financial Activity	92655.09	92655.09
2	Real Estate Activity	7548.2	7548.2
	Total Segment Asset	100203.29	100203.29
	Un-allocable Assets	0	0
	Net Segment Asset	100203.29	100203.29
4	Segment Liabilities
	Segment Liabilities
1	Investment/Financial Activity	451.13	451.13
2	Real Estate Activity	183.8	183.8
	Total Segment Liabilities	634.93	634.93
	Un-allocable Liabilities	2332.57	2332.57
	Net Segment Liabilities	2967.5	2967.5
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	286.94	4521.27
	Total Amount of items that will not be reclassified to profit and loss	286.94	4521.43
2	Income tax relating to items that will not be reclassified to profit or loss	15.89	459.42
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	271.05	4062.01

General information about company

Financial Results – NBFC

Segment

Other Comprehensive Income