General information about company
Scrip code*		500296
NSE Symbol*		NAHARSPING
MSEI Symbol*		NOTLISTED
ISIN*		INE290A01027
Name of company		NAHAR SPINNING MILLS 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		Single segment
Description of single segment		Textiles
Start date and time of board meeting		07-02-2026 15:00
End date and time of board meeting		07-02-2026 15:45
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	Not Applicable, No Default

Financial Results – Ind-AS
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	70255.82	230110.73
	Other income	409.85	951.42
	Total income	70665.67	231062.15
2	Expenses
(a)	Cost of materials consumed	49737.98	158051.21
(b)	Purchases of stock-in-trade	206.36	461.97
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2544.24	-5244.14
(d)	Employee benefit expense	8097.79	24085.76
(e)	Finance costs	1296.08	4156.43
(f)	Depreciation, depletion and amortisation expense	2277.25	6885.27
(g)	Other Expenses
1	Power & Fuel	7407.21	22861.96
2	Other Expenses (Any item exceeding 10% of the total expenses relating to continuing operations to be shown seperately)	5871.13	20040.26
3	Corporate Social Responsibility Expenses(U/S 135 of Companies Act., 2013)	22.74	68.22
	Total other expenses	13301.08	42970.44
	Total expenses	72372.3	231366.94
3	Total profit before exceptional items and tax	-1706.63	-304.79
4	Exceptional items	0	0
5	Total profit before tax	-1706.63	-304.79
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-415	-145
9	Total tax expenses	-415	-145
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-1291.63	-159.79
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-1291.63	-159.79
17	Other comprehensive income net of taxes	-2136.54	1642.79
18	Total Comprehensive Income for the period	-3428.17	1483
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	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
21	Details of equity share capital
	Paid-up equity share capital	1803.27	1803.27
	Face value of equity share capital	5	5
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-2.67	0.47
	Diluted earnings (loss) per share from continuing operations	-2.67	0.47
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	-2.67	0.47
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.67	0.47
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

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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.The company does not have any Subsidary/Associate/Joint Venture Company.

4.On November 21,2025 , The Government of India has consolidated 29 existing labour legislations into unified framework comprising four labour codes,namely the Code on Wages,2019 ;the Code on Social Security,2020;the Industrial Relations Code 2020;and the Occupational Safety ,Health and Working Conditions Code,2020 (collectively referred to as the "Codes"). The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations. The incremental impact of these changes assessed by the Company on the basis of the information available is included in employee benefits expenses . The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits.

5.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 7th February, 2026. These results have been subjected to Limited Review by the Statutory Auditors of the company.

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	Gain or Loss on fair valuation of investment & Acturial Gain or Loss on post retirement benefits	-2493.04	1916.91
	Total Amount of items that will not be reclassified to profit and loss	-2493.04	1916.91
2	Income tax relating to items that will not be reclassified to profit or loss	-356.50	274.12
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	-2136.54	1642.79

General information about company

Financial Results – Ind-AS

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Other Comprehensive Income