Integrated Filing — IndAS



General information about company
Scrip Code 523385
NSE Symbol NILKAMAL
MSEI Symbol NOTLISTED
ISIN INE310A01015
Name of company NILKAMAL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-Jul-2025   13:30:00
End date and time of board meeting 29-Jul-2025   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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 8831444000
Other income 38036000
Total income 8869480000
2 Expenses
(a) Cost of materials consumed 4020095000
(b) Purchases of stock-in-trade 1223876000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -107994000
(d) Employee benefit expense 773288000
(e) Finance costs 111179000
(f) Depreciation, depletion and amortisation expense 336153000
(f) Other Expenses
1 Other Expenses 2342166000 2342166000
Total other expenses 2342166000
Total expenses 8698763000
3 Total profit before exceptional items and tax 170717000
4 Exceptional items 0
5 Total profit before tax 170717000
6 Tax expense
7 Current tax 39795000
8 Deferred tax 2284000
9 Total tax expenses 42079000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 128638000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 24616000
16 Total profit (loss) for period 153254000
17 Other comprehensive income net of taxes -6864000
18 Total Comprehensive Income for the period 146390000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 152389000
Total profit or loss, attributable to non-controlling interests 865000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 145525000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 865000
21 Details of equity share capital
Paid-up equity share capital 149225000
Face value of equity share capital 10
27 Details of debt securities
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 10.21
Diluted earnings (loss) per share from continuing operations 10.21
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 10.21
Diluted earnings (loss) per share from continuing and discontinued operations 10.21
24 Debt equity ratio 0.0022
25 Debt service coverage ratio 0.0157
26 Interest service coverage ratio 0.0833
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Business to Business 7914213000 7914213000
2 Retail and Ecommerce 917231000 917231000
Total Segment Revenue 8831444000
Less: Inter segment revenue 0 0
Revenue from operations 8831444000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Business to Business 417437000 417437000
2 Retail and Ecommerce -95002000 -95002000
Total Profit before tax 322435000
i. Finance cost 111179000 111179000
ii. Other Unallocable Expenditure net off Unallocable income 40539000 40539000
Profit before tax 170717000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Business to Business 0 0
2 Retail and Ecommerce 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Business to Business 0 0
2 Retail and Ecommerce 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of Defined liability/(asset) 0 0
2 Share of Other Comrehensive Income in Joint Venture 0 0
Total Amount of items that will not be reclassified to profit and loss 0
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Effective Portion of cashflow Hedge reserve -6943000 -6943000
2 Exchange Differences in translation of foreign subsidiaries -1669000 -1669000
Total Amount of items that will be reclassified to profit and loss -8612000
4 Income tax relating to items that will be reclassified to profit or loss -1748000
5 Total Other comprehensive income -6864000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 R B C &CO LLP Yes 28-Feb-2026