| Scrip code | 540769 |
|---|---|
| NSE Symbol | NIACL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE470Y01017 |
| Name of Company | THE NEW INDIA ASSURANCE COMPANY LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Type Of Insurance | Non-Linked Policy |
| 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 | 11-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Start date and time of board meeting | 11-05-2026 15:30:00 |
| End date and time of board meeting | 11-05-2026 20:30:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Direct |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Partiuclars | Current Quarter | Year to Date Figures | |
| Date of start of reporting period | 01-01-2026 | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| OPERATING RESULTS | |||
| 1 | Operating income | ||
| (i) | Gross Premiums Written | 11,72,702.00 | 47,58,010.00 |
|---|---|---|---|
| (ii) | Net Premium written | 10,06,255.00 | 39,55,100.00 |
| (iii) | Premium Earned (Net) | 10,02,177.00 | 38,67,213.00 |
| (iv) | Income from investments (net) | 1,81,829.00 | 8,01,678.00 |
| (v) | Other income | ||
| 1 | Contribution from Shareholders Fund towards excess EOM | 0.00 | 0.00 |
| Total other income | 0.00 | 0.00 | |
| (vi) | Total income | 11,84,006.00 | 46,68,891.00 |
| 2 | Operating expenses | ||
| (i) | Commissions & Brokerage (net) | 96,168.00 | 3,86,535.00 |
| (ii) | Net commission | 96,168.00 | 3,86,535.00 |
| (iii) | Operating Expenses related to insurance business | ||
| (a) | Employees remuneration and welfare expenses | 99,763.00 | 4,48,724.00 |
| (b) | Other operating expenses | ||
| 0 | Other operating expenses | 31,899.00 | 1,14,136.00 |
| Total other operating expenses | 31,899.00 | 1,14,136.00 | |
| (c) | Total operating expenses related to insurance business | 1,31,662.00 | 5,62,860.00 |
| (iv) | Premium Deficiency | 0.00 | 0.00 |
| (v) | Incurred Claims | ||
| (a) | Claims Paid | 8,81,760.00 | 34,64,591.00 |
| (b) | Change in Outstanding Claims (incl. IBNR/IBNER) | 75,662.00 | 3,41,412.00 |
| Total Incurred claims | 9,57,422.00 | 38,06,003.00 | |
| (vi) | Total Expense | 11,85,252.00 | 47,55,398.00 |
| (vii) | Underwriting Profit(Loss) | (1,83,075.00) | (8,88,185.00) |
| (viii) | Provisions for doubtful debts (including bad debts written off) | 243.00 | 416.00 |
| (ix) | Provisions for diminution in value of investments | 1,853.00 | 6,303.00 |
| (x) | Operating Profit/loss: | (1,246.00) | (86,507.00) |
| (xi) | Appropriations | ||
| (a) | Transfer to Profit and Loss A/c | (1,246.00) | (86,507.00) |
| (b) | Transfer to reserves | 0.00 | 0.00 |
| NON-OPERATING RESULTS | |||
| 1 | Income in shareholder's account | ||
| (a) | Transfer from Policyholders' Fund | (1,246.00) | (86,507.00) |
| (b) | Income from investments | 70,376.00 | 3,09,284.00 |
| (c) | Other income | ||
| 1 | Other income | 42,700.00 | 89,213.00 |
| Total other income | 42,700.00 | 89,213.00 | |
| Total income | 1,11,830.00 | 3,11,990.00 | |
| 2 | Expenses | ||
| (i) | Expenses other than those related to insurance business | 66,423.00 | 1,86,136.00 |
| (ii) | Provisions for doubtful debts (including bad debts written off) | 91.00 | 160.00 |
| (iii) | Provisions for diminution in value of investments | 703.00 | 2,411.00 |
| Total Expense | 67,217.00 | 1,88,707.00 | |
| 3 | Profit / Loss before extraordinary items |
44,613.00 | 1,23,283.00 |
| 4 | Extraordinary Items |
0.00 | 0.00 |
| 5 | Profit/ (loss) before tax |
44,613.00 | 1,23,283.00 |
| 6 | Provision for tax |
(11,803.00) | (12,074.00) |
| 7 | Profit / (loss) after tax |
56,416.00 | 1,35,357.00 |
| 8 | Divident per share | ||
| (a) | Interim Dividend | 0.00 | 0.00 |
| (b) | Final dividend | 0.00 | 1.80 |
| 9 | Opening Balance and Appropriations from PAT (Net) | 0.00 | 0.00 |
| 10 | Profit (loss) carried to balance sheet | 57,792.00 | 1,41,226.00 |
| 11 | Paid up equity capital | 82,400.00 | 82,400.00 |
| 12 | Reserve and Surplus (Excluding Revaluation Reserve) | 23,80,205.00 | 23,80,205.00 |
| 13 | Fair value change account and revaluation reserve | 13,91,539.00 | 13,91,539.00 |
| 14 | Assets | ||
| (a) | Investments | ||
| (i) | Shareholders Fund | 23,37,862.00 | 23,37,862.00 |
| (ii) | Policyholders' Fund | 54,78,763.00 | 54,78,763.00 |
| Total investments | 78,16,625.00 | 78,16,625.00 | |
| (b) | Other Assets (Net of current liabilities and provisions) | 0.00 | 0.00 |
| Total assets | 78,16,625.00 | 78,16,625.00 | |
| Analytical Ratios | |||
| (i) | Solvency ratio | 1.8400 | 1.8400 |
| (ii) | Expenses of management ratio | 21.4700 | 21.800 |
| (iii) | Incurred Claim Ratio | 95.5300 | 98.4200 |
| (iv) | Net retention ratio | 85.8100 | 83.1300 |
| (v) | Combined ratio | 118.1800 | 122.4200 |
| (vi) | Earning per share | ||
| (a) | Basic and diluated EPS before extraordinary items (net of tax expense) for the period (not to be annualized) | 3.51 | 8.57 |
| (b) | Basic and diluted EPS after extraordinary items (net of tax expense) for the period (not to be annualized) | 3.51 | 8.57 |
| (vii) | NPA ratios | ||
| (a) | Gross NPAs | 15,029.00 | 15,029.00 |
| (c) | Net NPAs | 0.00 | 0.00 |
| (b) | Percentage of Gross NPAs | 0.2200 | 0.2200 |
| (d) | Percentage of net NPAs | 0 | 0 |
| (viii) | Yield on Investments | ||
| (a) | Without unrealized gains | 3.41 | 15.62 |
| (b) | With unrealised gains | 2.74 | 12.35 |
| (ix) | Public shareholding (in case of public sector insurance companies) | ||
| (a) | Number of shares | 2400 | 2400 |
| (b) | Percentage of shareholding | 14.5600 | 14.5600 |
| (c) | Percentage of government holding | 85.4400 | 85.4400 |
| Investor Compliants | |||
| (i) | No of investor complaints pending at the beginning of the period | 0 | 0 |
| (ii) | No of investor complaints during the period | 0 | 4 |
| (iii) | No of investor complaints disposed off during the period | 0 | 4 |
| (iv) | No of investor complaints remaining unresolved at the end of the period | 0 | 0 |
| (c) | Notes Format for financial results by general insurance companies filed with stock exchanges |
| 1 Net of Reinsurance (Including Excess of Loss Reinsurance) 2 Net of amortisation and losses (Including capital gains) 3 Expense of Management ratio = (Expense of Management + Direct Commission) / Gross Direct Premium * 100 4 Return on Equity = Profit or Loss after Tax/ Average Net Worth *100, for the quarter figures are annualized 5 Earning per share for the quarterly figures are not annualized 6 Yield on Investments for the quarterly figures are not annualized 7 Figures of previous periods / year have been regrouped / re-arranged to conform to current period presentation |
| Partiuclars | Current Quarter | Year to Date Figures | |
| Date of start of reporting period | 01-01-2026 | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Segment Income | |||
| 1 | Fire | ||
| (i) | Net premium | 82,645.00 | 3,23,384.00 |
| (ii) | Income form investments | 24,027.00 | 1,05,713.00 |
| (iii) | Other income | 0.00 | 0.00 |
| 2 | Marine | ||
| (i) | Net premium | 14,880.00 | 64,908.00 |
| (ii) | Income form investments | 2,797.00 | 12,106.00 |
| (iii) | Other income | 0.00 | 0.00 |
| 3 | Health including personal accident | ||
| (i) | Net premium | 5,06,797.00 | 21,39,517.00 |
| (ii) | Income form investments | 30,728.00 | 1,37,239.00 |
| (iii) | Other income | 0.00 | 0.00 |
| 4 | Health retail | ||
| (i) | Net premium | 0.00 | 0.00 |
| (ii) | Income form investments | 0.00 | 0.00 |
| (iii) | Other income | 0.00 | 0.00 |
| 5 | Health group | ||
| (i) | Net premium | 0.00 | 0.00 |
| (ii) | Income form investments | 0.00 | 0.00 |
| (iii) | Other income | 0.00 | 0.00 |
| 6 | Health government schemes | ||
| (i) | Net premium | 0.00 | 0.00 |
| (ii) | Income form investments | 0.00 | 0.00 |
| (iii) | Other income | 0.00 | 0.00 |
| 7 | Motor | ||
| (i) | Net premium | 3,47,192.00 | 11,72,188.00 |
| (ii) | Income form investments | 1,10,790.00 | 4,87,681.00 |
| (iii) | Other income | 0.00 | 0.00 |
| 8 | Retail | ||
| (i) | Net premium | 0.00 | 0.00 |
| (ii) | Income form investments | 0.00 | 0.00 |
| (iii) | Other income | 0.00 | 0.00 |
| 9 | Group and corporate | ||
| (i) | Net premium | 0.00 | 0.00 |
| (ii) | Income form investments | 0.00 | 0.00 |
| (iii) | Other income | 0.00 | 0.00 |
| 10 | Any other class as may be specified by the Authority. - Enter the name below | ||
| (1) | Other segment 1 | ||
| Name of other segment | Liability | ||
| (i) | Net premium | 8,134.00 | 54,065.00 |
| (ii) | Income form investments | 3,243.00 | 13,626.00 |
| (iii) | Other income | 0.00 | 0.00 |
| (2) | Other segment 2 | ||
| Name of other segment | Aviation | ||
| (i) | Net premium | 4,495.00 | 9,267.00 |
| (ii) | Income form investments | 475.00 | 1,928.00 |
| (iii) | Other income | 0.00 | 0.00 |
| (3) | Other segment 3 | ||
| Name of other segment | Engineering | ||
| (i) | Net premium | 16,003.00 | 51,994.00 |
| (ii) | Income form investments | 4,232.00 | 18,661.00 |
| (iii) | Other income | 0.00 | 0.00 |
| (4) | Other segment 4 | ||
| Name of other segment | Crop | ||
| (i) | Net premium | 43.00 | 13,571.00 |
| (ii) | Income form investments | 1,510.00 | 6,760.00 |
| (iii) | Other income | 0.00 | 0.00 |
| (5) | Other segment 5 | ||
| Name of other segment | Other Miscellaneous | ||
| (i) | Net premium | 26,066.00 | 1,26,206.00 |
| (ii) | Income form investments | 4,028.00 | 17,962.00 |
| (iii) | Other income | 0.00 | 0.00 |
Notes to the Income |
| 1 Income from Investment is net of provisions for diminution in value of investments. 2 Figures relating to health segment includes Health Retail, Health Group and Health Government Schemes presented on aggregate basis. Segment results relating to Misc. Segment in terms of (a) Retail (b) Group/Corporate are also on aggregate basis. |
| Partiuclars | Current Quarter | Year to Date Figures | |
| Date of start of reporting period | 01-01-2026 | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Segment Premium Deficiency | |||
| 1 | Fire | 0.00 | 0.00 |
| 2 | Marine | 0.00 | 0.00 |
| 3 | Health including personal accident | 0.00 | 0.00 |
| 4 | Health Retail | 0.00 | 0.00 |
| 5 | Health Group | 0.00 | 0.00 |
| 6 | Health Government Schemes | 0.00 | 0.00 |
| 7 | Motor | 0.00 | 0.00 |
| 8 | Retail | 0.00 | 0.00 |
| 9 | Group And Corporate | 0.00 | 0.00 |
| 10 | Any other class as may be specified by the Authority. - Enter the name below | ||
| Name of Other Segment | |||
| 1 | Liability | 0.00 | 0.00 |
| 2 | Aviation | 0.00 | 0.00 |
| 3 | Engineering | 0.00 | 0.00 |
| 4 | Crop | 0.00 | 0.00 |
| 5 | Other Miscellaneous | 0.00 | 0.00 |
| 11 | Unallocated | $!intigratedFilingGivo.generalInsuranceMasterVO.segmentPremiDeficiencyUnallocateList[0].itemValue0 | |
Notes to the Premium Deficiency |
| 1 Income from Investment is net of provisions for diminution in value of investments. 2 Figures relating to health segment includes Health Retail, Health Group and Health Government Schemes presented on aggregate basis. Segment results relating to Misc. Segment in terms of (a) Retail (b) Group/Corporate are also on aggregate basis. |
| Partiuclars | Current Quarter | Year to Date Figures | |
| Date of start of reporting period | 01-01-2026 | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Segment Underwriting Profit/Loss | |||
| 1 | Fire | 4,696.00 | (55,342.00) |
| 2 | Marine | (1,418.00) | (11,168.00) |
| 3 | Health including personal accident | (63,614.00) | (3,82,653.00) |
| 4 | Health Retail | 0.00 | 0.00 |
| 5 | Health Group | 0.00 | 0.00 |
| 6 | Health Government Schemes | 0.00 | 0.00 |
| 7 | Motor | (1,48,869.00) | (4,54,578.00) |
| 8 | Retail | 0.00 | 0.00 |
| 9 | Group And Corporate | 0.00 | 0.00 |
| 10 | Any other class as may be specified by the Authority. - Enter the name below | ||
| Name of Other Segment | |||
| 1 | Liability | 5,426.00 | 11,386.00 |
| 2 | Aviation | (4,228.00) | (14,500.00) |
| 3 | Engineering | 19,725.00 | 25,070.00 |
| 4 | Crop | 410.00 | (620.00) |
| 5 | Other Miscellaneous | 4,797.00 | (5,780.00) |
| 11 | Unallocated | $!intigratedFilingGivo.generalInsuranceMasterVO.segmentUnderWriPropLossUnallocateList[0].itemValue0 | |
Notes to the Underwriting ProfitLoss |
| 1 Income from Investment is net of provisions for diminution in value of investments. 2 Figures relating to health segment includes Health Retail, Health Group and Health Government Schemes presented on aggregate basis. Segment results relating to Misc. Segment in terms of (a) Retail (b) Group/Corporate are also on aggregate basis. |
| Partiuclars | Current Quarter | Year to Date Figures | |
| Date of start of reporting period | 01-01-2026 | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Segment Operating Profit/Loss | |||
| 1 | Fire | 28,723.00 | 50,371.00 |
| 2 | Marine | 1,379.00 | 938.00 |
| 3 | Health including personal accident | (32,886.00) | (2,45,414.00) |
| 4 | Health Retail | 0.00 | 0.00 |
| 5 | Health Group | 0.00 | 0.00 |
| 6 | Health Government Schemes | 0.00 | 0.00 |
| 7 | Motor | (38,079.00) | 33,103.00 |
| 8 | Retail | 0.00 | 0.00 |
| 9 | Group And Corporate | 0.00 | 0.00 |
| 10 | Any other class as may be specified by the Authority. - Enter the name below | ||
| Name of Other Segment | |||
| 1 | Liability | 8,669.00 | 25,012.00 |
| 2 | Aviation | (3,753.00) | (12,572.00) |
| 3 | Engineering | 23,958.00 | 43,732.00 |
| 4 | Crop | 1,921.00 | 6,141.00 |
| 5 | Other Miscellaneous | 8,825.00 | 12,182.00 |
| 11 | Unallocated | $!intigratedFilingGivo.generalInsuranceMasterVO.segmentOperatingPropLossUnallocateList[0].itemValue0 | |
Notes to the Operating ProfitLoss |
| 1 Income from Investment is net of provisions for diminution in value of investments. 2 Figures relating to health segment includes Health Retail, Health Group and Health Government Schemes presented on aggregate basis. Segment results relating to Misc. Segment in terms of (a) Retail (b) Group/Corporate are also on aggregate basis. |
| Partiuclars | Current Quarter | ||
| Date of start of reporting period | 01-01-2026 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Segment Technical Liabilities (Unexpired Risk Reserve-Net) | |||
| 1 | Fire | 1,77,402.00 | |
| 2 | Marine | 34,842.00 | |
| 3 | Health including personal accident | 6,89,378.00 | |
| 4 | Health Retail | 0.00 | |
| 5 | Health Group | 0.00 | |
| 6 | Health Government Schemes | 0.00 | |
| 7 | Motor | 6,37,527.00 | |
| 8 | Retail | 0.00 | |
| 9 | Group And Corporate | 0.00 | |
| 10 | Any other class as may be specified by the Authority. - Enter the name below | ||
| Name of Other Segment | |||
| 1 | Liability | 24,691.00 | |
| 2 | Aviation | 5,949.00 | |
| 3 | Engineering | 51,557.00 | |
| 4 | Crop | 1.00 | |
| 5 | Other Miscellaneous | 62,899.00 | |
| 11 | Unallocated | ||
Notes to the Technical Liabilities |
| 1 Income from Investment is net of provisions for diminution in value of investments. 2 Figures relating to health segment includes Health Retail, Health Group and Health Government Schemes presented on aggregate basis. Segment results relating to Misc. Segment in terms of (a) Retail (b) Group/Corporate are also on aggregate basis. |
| Partiuclars | Current Quarter | ||
| Date of start of reporting period | 01-01-2026 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Segment Technical Liabilities (Unexpired Claims Reserves Including IBNR & IIBNER) | |||
| 1 | Fire | 5,79,359.00 | |
| 2 | Marine | 63,464.00 | |
| 3 | Health including personal accident | 3,43,602.00 | |
| 4 | Health Retail | 0.00 | |
| 5 | Health Group | 0.00 | |
| 6 | Health Government Schemes | 0.00 | |
| 7 | Motor | 28,64,100.00 | |
| 8 | Retail | 0.00 | |
| 9 | Group And Corporate | 0.00 | |
| 10 | Any other class as may be specified by the Authority. - Enter the name below | ||
| Name of Other Segment | |||
| 1 | Liability | 75,239.00 | |
| 2 | Aviation | 20,210.00 | |
| 3 | Engineering | 65,767.00 | |
| 4 | Crop | 9,438.00 | |
| 5 | Other Miscellaneous | 81,848.00 | |
| 11 | Unallocated | ||
Notes to the Technical Liabilities |
| 1 Income from Investment is net of provisions for diminution in value of investments. 2 Figures relating to health segment includes Health Retail, Health Group and Health Government Schemes presented on aggregate basis. Segment results relating to Misc. Segment in terms of (a) Retail (b) Group/Corporate are also on aggregate basis. |
| Partiuclars | Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Sources of Funds | |||
| 1 | Share capital | 82,400.00 | |
| 2 | Reserves and surplus | 23,80,205.00 | |
| 3 | Share application money pending allotment | 0.00 | |
| 4 | Fair value change account | ||
| (a) | Policyholders funds | 3,90,532.00 | |
| (b) | Shareholders funds | 10,01,007.00 | |
| 5 | Borrowings | 0.00 | |
| 6 | Minority Interest | 5,178.00 | |
| Total Sources of Funds | 38,59,322.00 | ||
| APPLICATION OF FUNDS | |||
| 1 | Investments shareholders | 23,37,862.00 | |
| 2 | Investments policyholders | 54,78,763.00 | |
| 2 | Loans | 42,999.00 | |
| 3 | Fixed assets | 52,588.00 | |
| 4 | Deferred Tax Asset | 24,982.00 | |
| 5 | Current assets | ||
| Cash and bank balances | 19,28,989.00 | ||
| Advances and other assets | 11,68,691.00 | ||
| 6 | Sub-total (a) | 30,97,680.00 | |
| 7 | Current liabilities | 53,52,897.00 | |
| 8 | Provisions | 18,22,655.00 | |
| 9 | Sub-total (b) | 71,75,552.00 | |
| 10 | Net current assets (c) = (a - b) | (40,77,872.00) | |
| 11 | Miscellaneous expenditure (to the extent not written off or adjusted) | 0.00 | |
| 12 | Debit balance in profit & loss account (shareholder ' s account) | 0.00 | |
| 13 | Total | 38,59,322.00 | |
| 14 | Contigent Liabilities | 5,15,697.00 | |
| Particulars | Year ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Classes of cash receipts from operating activities | ||
| Receipts from sales of goods and rendering of services | 54,78,125.00 | |
| Receipts from royalties fees, commissions and other revenue | 0.00 | |
| Receipts from contracts held for dealing or trading purpose | 0.00 | |
| Receipts from premiums and claims annuities and other policy benefits | 0.00 | |
| Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale | 0.00 | |
| Other cash receipts from operating activities | 2,694.00 | |
| Classes of cash payments from operating activities | ||
| Payments to suppliers for goods and services | 59,39,328.00 | |
| Payments from contracts held for dealing or trading purpose | 0.00 | |
| > | Payments to and on behalf of employees | 0.00 |
| Payments for premiums and claims, annuities and other policy benefits | 0.00 | |
| Payments to manufacture or acquire assets held for rental to others and subsequently held for sale | 0.00 | |
| Other cash payments from operating activities | 6,315.00 | |
| Net cash flows from (used in) operations | (4,64,824.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | (11,618.00) | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (4,53,206.00) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 40,96,590.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 44,51,014.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Proceeds from sales of property, plant and equipment | 1,541.00 | |
| Purchase of property, plant and equipment | 8,004.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 5,46,058.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (1,679.00) | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities | 1,83,492.00 | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control | 0.00 | |
| Payments from changes in ownership interests in subsidiaries that do not result in loss of control | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 0.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 29,669.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (29,669.00) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (2,99,383.00) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 21,546.00 | |
| Net increase (decrease) in cash and cash equivalents | (2,77,837.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 8,36,669.00 | |
| Cash and cash equivalents cash flow statement at end of period | 5,58,832.00 | |
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified opinion |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | S. RAMANAND AIYAR & CO. | Yes | 31-03-2029 | ||
|---|---|---|---|---|---|
| 2 | CHOKSHI & CHOKSHI LLP | Yes | 31-03-2028 | ||
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 | Turnover / Total income | 46,68,891.00 | 46,68,891.00 |
| 2 | Total Expenditure | 47,55,398.00 | 47,55,398.00 |
| 3 | Net Profit/(Loss) | 1,35,357.00 | 1,35,357.00 |
| 4 | Earnings Per Share | 8.57 | 8.57 |
| 5 | Total Assets | 1,10,34,874.00 | 1,10,34,874.00 |
| 6 | Total Liabilities | 85,72,269.00 | 85,72,269.00 |
| 7 | Net Worth | 24,62,605.00 | 24,62,605.00 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| Textual Information(1) | Balances relating to various accounts under inter office accounts, unadjusted banking transactions and dues from / to Reinsurers are subject to confirmation and reconciliation. Consequential adjustments and effect thereof in this regard, if any, is yet to be dealt with. The process of compilation of old balances is also at different stages in the Holding Company. nThe overall impact of the above on the consolidated financial results, consolidated receipts and payments account for the quarter and year ended March 31st, 2026 and assets and liabilities as at March 31st , 2026 is presently not ascertainable and cannot be commented upon. n |
|---|---|
| Textual Information(2) | NA |
| Textual Information(3) | NOT QUANTIFIED |
| Textual Information(4) | Reconciliation and Settlement of Reinsurance balances is an ongoing process, efforts are continuing to reconcile the older items and company is also making efforts in identifying the amounts received from re-insurers so that it is appropriated with the receivables. Current year balances have been considerably reconciled through system enabled tools and reconciliation of earlier balances is in progress and hence the impact in these matters cannot be estimated. nThe Inter office reconciliation process done this year resulted in clearing balances related to various years. The reconciliation will continue during current year also to identify old balances. In our opinion there is no significant impact on revenue. Net Interoffice Debit balance of Rs114.04 Crores as on 31.03.2026 as compared to net inter office balances of debit Rs123.57 Crores as on 31.03.2025. nCertain other accounts may not have any significant financial impact. n. n |
| Textual Information(5) | Adequate disclosures have been made in the Notes forming part of accounts referred to in the qualification. Other than the identified unreconciled balances, impact arising out of the above disclosure in the Notes is not ascertainable and the overall impact on the financial statement cannot be commented upon. |
| Name of CEO / Managing director | MS. GIRIJA SUBRAMANIAN |
|---|---|
| Name of CFO | MR. VIMAL KUMAR JAIN |
| Name of audit committee chairman | MS. NIDHU SAXENA |
| Name of statutory auditor | MR. BINOD C. MAHARANA & MS. DHARMISTA SHAH |
| Name of other signatory, if any, with designation | NA |
| Place | MUMBAI |
| Date | 11-05-2026 |