Integrated Filing — IndAS



General information about company

Scrip Code 500296
NSE Symbol NAHARSPING
MSEI Symbol NOTLISTED
ISIN INE290A01027
Name of company NAHAR SPINNING MILLS 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 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
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 Standalone
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 Single segment
Description of single segment Textiles
Start date and time of board meeting 07-02-2026   15:00:00
End date and time of board meeting 07-02-2026   15:45:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable, No Default



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 Standalone Standalone
1 Income
Revenue from operations 70,255.82 2,30,110.73
Other income 409.85 951.42
Total income 70,665.67 2,31,062.15
2 Expenses
(a) Cost of materials consumed 49,737.98 1,58,051.21
(b) Purchases of stock-in-trade 206.36 461.97
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,544.24) (5,244.14)
(d) Employee benefit expense 8,097.79 24,085.76
(e) Finance costs 1,296.08 4,156.43
(f) Depreciation, depletion and amortisation expense 2,277.25 6,885.27
(f) Other Expenses
1 Power & Fuel 7,407.21 22,861.96
2 Other Expenses (Any item exceeding 10% of the total expenses relating to continuing operations to be shown seperately) 5,871.13 20,040.26
3 Corporate Social Responsibility Expenses(U/S 135 of Companies Act., 2013) 22.74 68.22
Total other expenses 13,301.08 42,970.44
Total expenses 72,372.30 2,31,366.94
3 Total profit before exceptional items and tax (1,706.63) (304.79)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,706.63) (304.79)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (415.00) (145.00)
9 Total tax expenses (415.00) (145.00)
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 (1,291.63) (159.79)
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 0.00 0.00
16 Total profit (loss) for period (1,291.63) (159.79)
17 Other comprehensive income net of taxes (2,136.54) 1,642.79
18 Total Comprehensive Income for the period (3,428.17) 1,483.00
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 1,803.27 1,803.27
Face value of equity share capital 5 5
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 -2.67 0.47
Diluted earnings (loss) per share from continuing operations -2.67 0.47
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 -2.67 0.47
Diluted earnings (loss) per share from continuing and discontinued operations -2.67 0.47
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) 1.The Company is operating in single segment i.e Textiles, hence segment Reporting as required under IND AS 108 (Operating Segment) is not applicable . 2.The above financial results have been prepared in accordance with the recoginition and measurement principles of the Indian Accounting Standard ('Ind AS') as notified under the Companies (Indian Accounting Standard) Rules ,2015 as amended by companies (Indian Accounting Standard) Rules , 2016 as specified under section 133 of the Companies Act, 2013. 3.The company does not have any Subsidary/Associate/Joint Venture Company. 4.On November 21,2025 , The Government of India has consolidated 29 existing labour legislations into unified framework comprising four labour codes,namely the Code on Wages,2019 ;the Code on Social Security,2020;the Industrial Relations Code 2020;and the Occupational Safety ,Health and Working Conditions Code,2020 (collectively referred to as the Codes). The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations. The incremental impact of these changes assessed by the Company on the basis of the information available is included in employee benefits expenses . The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. 5.The above financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at their meeting held on 7th February, 2026. These results have been subjected to Limited Review by the Statutory Auditors of the company.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain or Loss on fair valuation of investment & Acturial Gain or Loss on post retirement benefits (2,493.04) 1,916.91
Total Amount of items that will not be reclassified to profit and loss (2,493.04) 1,916.91
2 Income tax relating to items that will not be reclassified to profit or loss (356.50) 274.12
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
5 Total Other comprehensive income (2,136.54) 1,642.79