General information about company

Scrip code*500296
NSE Symbol*NAHARSPING
MSEI Symbol*NOTLISTED
ISIN*INE290A01027
Name of companyNAHAR SPINNING MILLS 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 approved13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange04-11-2025
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterSecond 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 endedUnaudited
Segment ReportingSingle segment
Description of single segmentTextiles
Start date and time of board meeting13-11-2025 15:00
End date and time of board meeting13-11-2025 15:45
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationNot 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/publicNA
(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 updated01-04-2025
Indicate Company website link for updated RPT policy of the Companyhttps://www.owmnahar.com/spinning/pdf/RPT-NAHAR-SPINNING-2025.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?NoNot Applicable, No Default



Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202501-04-2025
Date of end of reporting period30-09-202530-09-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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 operations77926.53159854.91
Other income173.47541.57
Total income78100160396.48
2Expenses
(a)Cost of materials consumed53487.51108313.23
(b)Purchases of stock-in-trade150.02255.61
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade-1374.62-2699.9
(d)Employee benefit expense 7830.515987.97
(e)Finance costs1141.372860.35
(f)Depreciation, depletion and amortisation expense2291.634608.02
(g)Other Expenses
1Power & Fuel8092.5715454.75
2Other Expenses (Any item exceeding 10% of the total expenses relating to continuing operations to be shown seperately)7161.6714169.13
3Corporate Social Responsibility Expenses(U/S 135 of Companies Act., 2013)22.7445.48
Total other expenses15276.9829669.36
Total expenses78803.39158994.64
3Total profit before exceptional items and tax-703.391401.84
4Exceptional items 00
5Total profit before tax-703.391401.84
6Tax expense
7Current tax00
8Deferred tax-239270
9Total tax expenses-239270
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
11Net Profit Loss for the period from continuing operations-464.391131.84
12Profit (loss) from discontinued operations before tax00
13Tax expense of discontinued operations00
14Net profit (loss) from discontinued operation after tax00
15Share of profit (loss) of associates and joint ventures accounted for using equity method00
16Total profit (loss) for period-464.391131.84
17Other comprehensive income net of taxes-3189.843779.33
18Total Comprehensive Income for the period-3654.234911.17
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total 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
21Details of equity share capital
Paid-up equity share capital1803.271803.27
Face value of equity share capital55
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations-1.293.14
Diluted earnings (loss) per share from continuing operations-1.293.14
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations-1.293.14
Diluted earnings (loss) per share from continuing and discontinued operations-1.293.14
24Debt equity ratioTextual Information( 1)
25Debt service coverage ratioTextual Information( 2)
26Interest service coverage ratioTextual Information( 3)
27Disclosure of notes on financial resultsTextual Information(4)

Text Block

Textual Information(4)1. The Company is operating in single segment i.e Textiles, hence segment Reporting as required under IND AS 108 (Operating Segment) is not applicable.

2. The above financial results have been prepared in accordance with the recoginition and measurement principles of the Indian Accounting Standard ('Ind AS') as notified under the Companies (Indian Accounting Standard) Rules ,2015 as amended by companies (Indian Accounting Standard) Rules , 2016 as specified under section 133 of the Companies Act, 2013.

3. Recent impostion of tariffs by United States Government on textile imports has direct and indirect impact on profitability of the Company.

4. The figures of the corresponding previous period have been regrouped/reclassified wherever considered necessary to confirm with the current period presentation.

5. The Company do not have any Subsidary/Associate/Joint Venture Company.

6. The above financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at their meeting held on 13th November, 2025. These results have been subjected to Limited Review by the Statutory Auditors of the company.



Statement of Asset and Liabilities

ParticularsHalf Year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period30-09-2025
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment81499.75
Capital work-in-progress1108.63
Investment property606.04
Goodwill0
Other intangible assets16.93
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments18454.36
Trade receivables, non-current
Loans, non-current0
Other non-current financial assets3694.6
Total non-current financial assets22148.96
Deferred tax assets (net)
Other non-current assets723.66
Total non-current assets106103.97
2Current assets
Inventories67110.2
Current financial asset
Current investments0
Trade receivables, current54646.26
Cash and cash equivalents83.44
Bank balance other than cash and cash equivalents167.41
Loans, current0
Other current financial assets61.65
Total current financial assets54958.76
Current tax assets (net)535.04
Other current assets19418.72
Total current assets142022.72
3Non-current assets classified as held for sale
4Regulatory deferral account debit balances and related deferred tax Assets
Total assets248126.69
Total current assets142022.72
3Non-current assets classified as held for sale
4Regulatory deferral account debit balances and related deferred tax Assets
Total assets248126.69
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital1805.31
Other equity151681.67
Total equity attributable to owners of parent153486.98
Non controlling interest
Total equity153486.98
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current16358.1
Trade Payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities16358.1
Provisions, non-current0
Deferred tax liabilities (net)3904.09
Deferred government grants, Non-current
Other non-current liabilities586.65
Total non-current liabilities20848.84
Current liabilities
Current financial liabilities
Borrowings, current59667.5
Trade Payables, current
(A) Total outstanding dues of micro enterprises and small enterprises748.83
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises2173.13
Total Trade payable2921.96
Other current financial liabilities202.99
Total current financial liabilities62792.45
Other current liabilities10292.21
Provisions, current706.21
Current tax liabilities (Net)0
Deferred government grants, Current
Total current liabilities73790.87
3Liabilities directly associated with assets in disposal group classified as held for sale
4Regulatory deferral account credit balances and related deferred tax liability
Total liabilities94639.71
Total equity and liabilities248126.69
Disclosure of notes on assets and liabilitiesTextual Information(1)

Other Comprehensive Income

Date of start of reporting period01-07-202501-04-2025
Date of end of reporting period30-09-202530-09-2025
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
1 Gain or Loss on fair valuation of investment & Acturial Gain or Loss on post retirement benefits-3722.104409.95
Total Amount of items that will not be reclassified to profit and loss-3722.104409.95
2Income tax relating to items that will not be reclassified to profit or loss -532.26630.62
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 income-3189.843779.33


Cash flow statement, indirect

ParticularsHalf Year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period30-09-2025
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax1401.84
2Adjustments for reconcile profit (loss)
Adjustments for finance costs2860.35
Adjustments for decrease (increase) in inventories18909.74
Adjustments for decrease (increase) in trade receivables, current7197.21
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets-1468.18
Adjustments for decrease (increase) in other non-current assets0
Adjustments for other financial assets, non-current-86.46
Adjustments for other financial assets, current40.42
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current365.4
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities1639.52
Adjustments for increase (decrease) in other non-current liabilities-88.98
Adjustments for depreciation and amortisation expense4608.02
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current-273.87
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current118.79
Adjustments for other financial liabilities, non-current0
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income56.79
Adjustments for interest income143.09
Adjustments for share-based payments0
Adjustments for fair value losses (gains)-36.59
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow-18.55
Other adjustments to reconcile profit (loss)0
Other adjustments for non-cash items0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)33566.94
Net cash flows from (used in) operations34968.78
Dividends received0
Interest paid2165.46
Interest received0
Income taxes paid (refund)-351.61
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities33154.93
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities5.28
Other cash payments to acquire equity or debt instruments of other entities129.55
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment38.37
Purchase of property, plant and equipment910.37
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets305.47
Cash advances and loans made to other parties0
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received56.79
Interest received143.09
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) investing activities-1101.86
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings4300
Repayments of borrowings38362.34
Payments of lease liabilities0
Dividends paid360.65
Interest paid694.89
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities-35117.88
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes-3064.81
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents-3064.81
Cash and cash equivalents cash flow statement at beginning of period3315.66
Cash and cash equivalents cash flow statement at end of period250.85



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 transactionDetails of the counterpartyType of related party transactionDetails of other related party transactionValue of the related party transaction as approved by the audit committeeRemarks on approval by audit committeeValue of the related party transaction ratified by the audit committeeDate of Audit Committee Meeting where the ratification was approvedValue of transaction during the reporting periodIn case monies are due to either party as a result of the transactionIn case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investmentsDetails of the loans, inter-corporate deposits, advances or investments
NamePANNamePANRelationship of the counterparty with the listed entity or its subsidiaryOpening balanceClosing balanceNature of indebtedness (loan/ issuance of debt/ any other etc.)Details of other indebtednessCostTenureNature (loan/ advance/ intercorporate deposit/ investment)Interest Rate (%)TenureSecured/ unsecuredPurpose for which the funds will be utilised by the ultimate recipient of funds (endusage)Notes
1NAHAR SPINNING MILLS LIMITEDAAACN5710DOSWAL WOOLEN MILLS LTDAAACO1973FGroup CompanyPurchase of goods or services0.32NA0.3200
2NAHAR SPINNING MILLS LIMITEDAAACN5710DOSWAL WOOLEN MILLS LTDAAACO1973FGroup CompanySale of goods or services1383.02NA1383.0200
3NAHAR SPINNING MILLS LIMITEDAAACN5710DOSWAL WOOLEN MILLS LTDAAACO1973FGroup CompanyAny other transactionOn other account paid0.97NA0.9700
4NAHAR SPINNING MILLS LIMITEDAAACN5710DOSWAL WOOLEN MILLS LTDAAACO1973FGroup CompanyAny other transactionBalance ReceivableNA0789.521056.14
5NAHAR SPINNING MILLS LIMITEDAAACN5710D NAHAR INDUSTRIAL ENTERPRISES LTDAACCN3563AGroup CompanyPurchase of goods or services72.3NA72.300
6NAHAR SPINNING MILLS LIMITEDAAACN5710D NAHAR INDUSTRIAL ENTERPRISES LTDAACCN3563AGroup CompanySale of goods or services722.24NA722.2400
7NAHAR SPINNING MILLS LIMITEDAAACN5710D NAHAR INDUSTRIAL ENTERPRISES LTDAACCN3563AGroup CompanyAny other transactionOn other account received10.64NA10.6400
8NAHAR SPINNING MILLS LIMITEDAAACN5710D NAHAR INDUSTRIAL ENTERPRISES LTDAACCN3563AGroup CompanyAny other transactionBalance ReceivableNA0220.64330.59
9NAHAR SPINNING MILLS LIMITEDAAACN5710DMONTE CARLO FASHIONS LTDAAFCM7888QGroup CompanyPurchase of goods or services277.26NA277.2600
10NAHAR SPINNING MILLS LIMITEDAAACN5710DMONTE CARLO FASHIONS LTDAAFCM7888QGroup CompanySale of goods or services1062.98NA1062.9800
11NAHAR SPINNING MILLS LIMITEDAAACN5710DMONTE CARLO FASHIONS LTDAAFCM7888QGroup CompanyAny other transactionOn other account received42.06NA42.0600
12NAHAR SPINNING MILLS LIMITEDAAACN5710DMONTE CARLO FASHIONS LTDAAFCM7888QGroup CompanyAny other transactionRent Received30.76NA30.7600
13NAHAR SPINNING MILLS LIMITEDAAACN5710DMONTE CARLO FASHIONS LTDAAFCM7888QGroup CompanyAny other transactionRent Paid4.62NA4.6200
14NAHAR SPINNING MILLS LIMITEDAAACN5710DMONTE CARLO FASHIONS LTDAAFCM7888QGroup CompanyAny other transactionBalance ReceivableNA0757.33795.93
15NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanyPurchase of goods or services4.51NA4.5100
16NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanySale of goods or services0.22NA0.2200
17NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanyAny other transactionSale of Export Licence124.56NA124.5600
18NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanyAny other transactionOn other account paid21.24NA21.2400
19NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanyAny other transactionOn other account received561.61NA561.6100
20NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanyAny other transactionRent Received1.6NA1.600
21NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanyAny other transactionInterest Paid on ICD90.4NA90.400
22NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanyAny other transactionInter Corporate Loan Taken4300NA430000
23NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanyAny other transactionInter Corporate Loan Repaid3800NA380000
24NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR POLY FILMS LTDAAACN5708KGroup CompanyAny other transactionInter Corporate Loan Outstandings500NA50000
25NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR CAPITAL FINANCIAL SERVICES LTDAACCN2866QGroup CompanyAny other transactionRent Received1.75NA1.7500
26NAHAR SPINNING MILLS LIMITEDAAACN5710DNAHAR CAPITAL FINANCIAL SERVICES LTDAACCN2866QGroup CompanyAny other transactionBalance ReceivableNA001.75
27NAHAR SPINNING MILLS LIMITEDAAACN5710DCLOSETTRUNK PVT LTDAAHCC7683BGroup CompanyAny other transactionRent Received0.24NA0.2400
28NAHAR SPINNING MILLS LIMITEDAAACN5710DCLOSETTRUNK PVT LTDAAHCC7683BGroup CompanyAny other transactionOn other account received39.08NA39.0800
29NAHAR SPINNING MILLS LIMITEDAAACN5710DOWM POLY YARN LTDAADCO4903GGroup CompanyPurchase of goods or services0.08NA0.0800
30NAHAR SPINNING MILLS LIMITEDAAACN5710DOWM POLY YARN LTDAADCO4903GGroup CompanySale of goods or services10.47NA10.4700
31NAHAR SPINNING MILLS LIMITEDAAACN5710DOWM POLY YARN LTDAADCO4903GGroup CompanyAny other transactionBalance ReceivableNA09.0119.4
32NAHAR SPINNING MILLS LIMITEDAAACN5710DSh. JAWAHAR LAL OSWALAABPO2481JPromoter DirectorAny other transactionCommission240.93NA240.9300
33NAHAR SPINNING MILLS LIMITEDAAACN5710DSh. JAWAHAR LAL OSWALAABPO2481JPromoter DirectorAny other transactionBalance PayableNA000.04
34NAHAR SPINNING MILLS LIMITEDAAACN5710DSh. DINESH OSWALAABPO2476PPromoter DirectorAny other transactionRent Received7.11NA7.1100
35NAHAR SPINNING MILLS LIMITEDAAACN5710DSh. DINESH OSWALAABPO2476PPromoter DirectorAny other transactionMD Remuneration826.35NA826.3500
36NAHAR SPINNING MILLS LIMITEDAAACN5710DSh. DINESH OSWALAABPO2476PPromoter DirectorAny other transactionBalance PayableNA045.5648.81
37NAHAR SPINNING MILLS LIMITEDAAACN5710DSh Sambhav OswalABAPO4593MRelative of DirectorRemuneration12NA1200
38NAHAR SPINNING MILLS LIMITEDAAACN5710DSh Sambhav OswalABAPO4593MRelative of DirectorAny other transactionBalance PayableNA00.651.4
39NAHAR SPINNING MILLS LIMITEDAAACN5710DMs. TANVI OSWALABFPO3069BRelative of DirectorRemuneration144.84NA144.8400
40NAHAR SPINNING MILLS LIMITEDAAACN5710DMs. TANVI OSWALABFPO3069BRelative of DirectorAny other transactionBalance PayableNA011.2611.38
41NAHAR SPINNING MILLS LIMITEDAAACN5710DMrs. RITU OSWALAABPO2484PRelative of DirectorRemuneration15NA1500
42NAHAR SPINNING MILLS LIMITEDAAACN5710DMrs. RITU OSWALAABPO2484PRelative of DirectorAny other transactionBalance PayableNA01.891.89
43NAHAR SPINNING MILLS LIMITEDAAACN5710DABHILASH OSWALAABPO2485NRelative of DirectorAny other transactionRent Paid1.08NA1.0800
44NAHAR SPINNING MILLS LIMITEDAAACN5710DMONICA GROWTH FUND P LTDAAACM0379DGroup CompanyAny other transactionRent Paid6.52NA6.5200
Total value of transaction during the reporting period14316.76