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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
05-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
29-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
05-02-2026 12:30:00 |
| End date and time of board meeting |
05-02-2026 14:00:00 |
| 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
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
96,202.86 |
2,81,288.02 |
|
Other income |
350.79 |
1,061.98 |
|
Total income |
96,553.65 |
2,82,350.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
38,374.00 |
1,20,522.29 |
| (b) |
Purchases of stock-in-trade |
13,641.85 |
40,516.19 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
1,116.98 |
(1,219.17) |
| (d) |
Employee benefit expense |
7,773.79 |
23,340.81 |
| (e) |
Finance costs |
1,139.70 |
3,311.45 |
| (f) |
Depreciation, depletion and amortisation expense
|
3,653.04 |
10,491.50 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
26,337.83 |
74,841.02 |
|
Total other expenses |
26,337.83 |
74,841.02 |
|
Total expenses |
92,037.19 |
2,71,804.09 |
| 3 |
Total profit before exceptional items and tax |
4,516.46 |
10,545.91 |
| 4 |
Exceptional items |
(1,540.60) |
(1,540.60) |
| 5 |
Total profit before tax |
2,975.86 |
9,005.31 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,162.86 |
2,712.07 |
| 8 |
Deferred tax |
(402.66) |
(391.04) |
| 9 |
Total tax expenses |
760.20 |
2,321.03 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
2,215.66 |
6,684.28 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
323.89 |
754.26 |
| 16 |
Total profit (loss) for period |
2,539.55 |
7,438.54 |
| 17 |
Other comprehensive income net of taxes |
70.78 |
185.27 |
| 18 |
Total Comprehensive Income for the period |
2,610.33 |
7,623.81 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,525.78 |
7,406.46 |
|
Total profit or loss, attributable to non-controlling interests |
13.77 |
32.08 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,596.56 |
7,591.73 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
13.77 |
32.08 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,492.25 |
1,492.25 |
|
Face value of equity share capital |
10 |
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 |
16.93 |
49.63 |
|
Diluted earnings (loss) per share from continuing operations |
16.93 |
49.63 |
| 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 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
16.93 |
49.63 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
16.93 |
49.63 |
| 24 |
Debt equity ratio |
0.2100 |
0.2100 |
| 25 |
Debt service coverage ratio |
7.2300 |
3.7900 |
| 26 |
Interest service coverage ratio |
9.3300 |
9.7600 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-10-2025 |
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Business to Business (B2B) |
85,247.31 |
2,50,165.06 |
| 2 |
Retail and Ecommerce |
10,955.55 |
31,122.96 |
|
Total Segment Revenue |
96,202.86 |
2,81,288.02 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
96,202.86 |
2,81,288.02 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Business to Business (B2B) |
5,174.04 |
14,992.32 |
| 2 |
Retail and Ecommerce |
(721.91) |
(1,531.72) |
|
Total Profit before tax |
4,452.13 |
13,460.60 |
|
i. Finance cost |
1,139.70 |
3,311.45 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
336.57 |
1,143.84 |
|
Profit before tax |
2,975.86 |
9,005.31 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Business to Business (B2B) |
0.00 |
0.00 |
| 2 |
Retail and Ecommerce |
0.00 |
0.00 |
|
Total Segment Asset |
0.00 |
0.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
0.00 |
0.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Business to Business (B2B) |
0.00 |
0.00 |
| 2 |
Retail and Ecommerce |
0.00 |
0.00 |
|
Total Segment Liabilities |
0.00 |
0.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
0.00 |
0.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
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) |
126.61 |
126.61 |
| 2 |
Share of Other Comrehensive Income in Joint Venture |
(0.01) |
(0.01) |
|
Total Amount of items that will not be reclassified to profit and loss |
126.60 |
126.60 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
31.87 |
31.87 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective Portion of cashflow Hedge reserve |
(26.33) |
79.15 |
|
Total Amount of items that will be reclassified to profit and loss |
(26.33) |
79.15 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(2.38) |
(11.39) |
| 5 |
Total Other comprehensive income |
70.78 |
185.27 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
28-02-2026 |