Integrated Filing — IndAS
General information about company
| Scrip Code |
513023 |
| NSE Symbol |
NAVA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE725A01030 |
| Name of company |
NAVA 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 |
28-01-2026 |
| 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 11:00:00 |
| End date and time of board meeting |
05-02-2026 12:35:00 |
| 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 |
99,111.51 |
3,14,807.20 |
|
Other income |
7,041.54 |
13,575.34 |
|
Total income |
1,06,153.05 |
3,28,382.54 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
27,831.78 |
1,02,081.43 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(902.60) |
(1,059.37) |
| (d) |
Employee benefit expense |
9,062.09 |
26,803.92 |
| (e) |
Finance costs |
75.66 |
485.41 |
| (f) |
Depreciation, depletion and amortisation expense
|
11,568.14 |
30,040.57 |
| (f) |
Other Expenses |
| 1 |
Manufacturing Expenses |
12,422.37 |
35,594.33 |
| 2 |
Allowance for expected credit loss |
(1,766.84) |
(11,719.74) |
| 3 |
Other Expenses |
8,203.91 |
28,486.74 |
|
Total other expenses |
18,859.44 |
52,361.33 |
|
Total expenses |
66,494.51 |
2,10,713.29 |
| 3 |
Total profit before exceptional items and tax |
39,658.54 |
1,17,669.25 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
39,658.54 |
1,17,669.25 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
5,743.04 |
25,926.13 |
| 8 |
Deferred tax |
1,303.34 |
1,400.24 |
| 9 |
Total tax expenses |
7,046.38 |
27,326.37 |
| 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 |
32,612.16 |
90,342.88 |
| 12 |
Profit (loss) from discontinued operations before tax |
(55.67) |
(151.47) |
| 13 |
Tax expense of discontinued operations |
(14.01) |
(38.12) |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(41.66) |
(113.35) |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
32,570.50 |
90,229.53 |
| 17 |
Other comprehensive income net of taxes |
13,886.40 |
42,432.83 |
| 18 |
Total Comprehensive Income for the period |
46,456.90 |
1,32,662.36 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
22,200.84 |
65,953.59 |
|
Total profit or loss, attributable to non-controlling interests |
10,369.66 |
24,275.94 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
33,862.15 |
99,548.91 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
12,594.75 |
33,113.45 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
2,831.27 |
2,831.27 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
7.86 |
23.35 |
|
Diluted earnings (loss) per share from continuing operations |
7.86 |
23.35 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-0.02 |
-0.04 |
|
Diluted earnings (loss) per share from discontinued operations |
-0.02 |
-0.04 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
7.84 |
23.31 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.84 |
23.31 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 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 |
Ferro Alloys |
26,615.55 |
83,443.88 |
| 2 |
Energy |
88,297.40 |
2,80,500.67 |
| 3 |
Mining |
13,464.65 |
37,343.40 |
| 4 |
Other |
0.0011648 |
0.0026871 |
|
Total Segment Revenue |
1,28,494.08 |
4,01,556.66 |
|
Less: Inter segment revenue |
29,382.57 |
86,749.46 |
|
Revenue from operations |
99,111.51 |
3,14,807.20 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Ferro Alloys |
16.97 |
1,658.99 |
| 2 |
Energy |
32,708.93 |
1,09,136.66 |
| 3 |
Mining |
5,271.88 |
9,861.93 |
| 4 |
Other |
(86.44) |
(1,369.65) |
|
Total Profit before tax |
37,911.34 |
1,19,287.93 |
|
i. Finance cost |
75.66 |
485.41 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(1,822.86) |
1,133.27 |
|
Profit before tax |
39,658.54 |
1,17,669.25 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Ferro Alloys |
71,780.35 |
71,780.35 |
| 2 |
Energy |
8,92,595.60 |
8,92,595.60 |
| 3 |
Mining |
1,54,238.51 |
1,54,238.51 |
| 4 |
Other |
2,36,622.13 |
2,36,622.13 |
|
Total Segment Asset |
13,55,236.59 |
13,55,236.59 |
|
Un-allocable Assets |
345.86 |
345.86 |
|
Net Segment Asset |
13,55,582.45 |
13,55,582.45 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Ferro Alloys |
5,907.85 |
5,907.85 |
| 2 |
Energy |
3,01,483.64 |
3,01,483.64 |
| 3 |
Mining |
1,309.65 |
1,309.65 |
| 4 |
Other |
15,977.29 |
15,977.29 |
|
Total Segment Liabilities |
3,24,678.43 |
3,24,678.43 |
|
Un-allocable Liabilities |
366.07 |
366.07 |
|
Net Segment Liabilities |
3,25,044.50 |
3,25,044.50 |
|
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 |
|
|
Total Amount of items that will not be reclassified to profit and loss |
|
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(2,029.04) |
(2,305.75) |
| 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 |
(11,857.36) |
(40,127.08) |
| 5 |
Total Other comprehensive income |
13,886.40 |
42,432.83 |
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 |
Walker Chandiok & Co LLP |
Yes |
31-05-2028 |