Integrated Filing — IndAS



General information about company
Scrip Code 519136
NSE Symbol NAHARINDUS
MSEI Symbol NOTLISTED
ISIN INE289A01011
Name of company NAHAR INDUSTRIAL ENTERPRISES 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-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 12-Aug-2025   15:30:00
End date and time of board meeting 12-Aug-2025   16:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 3885276000
Other income 141188000
Total income 4026464000
2 Expenses
(a) Cost of materials consumed 1836571000
(b) Purchases of stock-in-trade 86690000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 484385000
(d) Employee benefit expense 458892000
(e) Finance costs 125788000
(f) Depreciation, depletion and amortisation expense 113202000
(f) Other Expenses
1 Power & Fuel 400094000 400094000
2 Other Expenses 466611000 466611000
Total other expenses 866705000
Total expenses 3972233000
3 Total profit before exceptional items and tax 54231000
4 Exceptional items 0
5 Total profit before tax 54231000
6 Tax expense
7 Current tax 16100000
8 Deferred tax 0
9 Total tax expenses 16100000
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 38131000
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 2780000
16 Total profit (loss) for period 40911000
17 Other comprehensive income net of taxes 48000
18 Total Comprehensive Income for the period 40959000
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 432051000
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 0.95
Diluted earnings (loss) per share from continuing operations 0.95
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 0.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.95
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES: n1.tThe above financial results were reviewed by the Audit Committee of Directors on 12th August 2025 and thereafter approved and taken on record by the Board of Directors at its meeting held on 12th August 2025. n n2.tThe financial results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules 2015 as amended as specified under Section 133 of the Companies Act 2013 the Act and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended including relevant circulars issued by the SEBI from time to time. n n3.tThe figures of the last quarter of the previous year were the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the previous financial year. n n4.t Previous period's figures have been regrouped rearranged whereever considered necessary. n n5.tThe Company has incorporated one more wholly owned subsidiary company in the name of Logipark Kolkata Private Limited on 8th April 2025. n n6.tThe above financial results have been consolidated in respect of Associate Companies and wholly owned subsidiary companies pursuant to the requirement of section 129 3 of the Companies Act 2013. n n7.tThe financial results have been subjected to limited review by Statutory Auditors of the company. n



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 Textile 3181661000 3181661000
2 Sugar 693958000 693958000
3 Others 822000 822000
Total Segment Revenue 3876441000
Less: Inter segment revenue 210000 210000
Revenue from operations 3876231000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textile 22959000 22959000
2 Sugar 96291000 96291000
3 Others 60769000 60769000
Total Profit before tax 180019000
i. Finance cost 125788000 125788000
ii. Other Unallocable Expenditure net off Unallocable income -2780000 -2780000
Profit before tax 57011000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textile 11153395000 11153395000
2 Sugar 1105523000 1105523000
3 Others 0 0
Total Segment Asset 12258918000 12258918000
Un-allocable Assets 5029900000 5029900000
Net Segment Asset 17288818000 17288818000
4 Segment Liabilities
Segment Liabilities
1 Textile 4027681000 4027681000
2 Sugar 682094000 682094000
3 Others 0 0
Total Segment Liabilities 4709775000 4709775000
Un-allocable Liabilities 240351000 240351000
Net Segment Liabilities 4950126000 4950126000
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 Amount of items that will not be reclassified to profit and loss 48000 48000
Total Amount of items that will not be reclassified to profit and loss 48000
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
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
5 Total Other comprehensive income 48000