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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-01-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 14-02-2026   15:30:00
End date and time of board meeting 14-02-2026   16:30:00
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
There is no default on loans during the quarter.



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 34,020.86 1,06,897.13
Other income 1,793.80 8,074.00
Total income 35,814.66 1,14,971.13
2 Expenses
(a) Cost of materials consumed 17,666.73 53,464.68
(b) Purchases of stock-in-trade 703.54 2,209.21
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 815.28 8,261.55
(d) Employee benefit expense 4,625.03 13,937.60
(e) Finance costs 1,070.22 3,310.42
(f) Depreciation, depletion and amortisation expense 1,297.79 3,698.48
(f) Other Expenses
1 Power & Fuel 3,563.98 11,936.81
2 Other Expenses 5,121.96 14,374.25
Total other expenses 8,685.94 26,311.06
Total expenses 34,864.53 1,11,193.00
3 Total profit before exceptional items and tax 950.13 3,778.13
4 Exceptional items 0.00 (78.00)
5 Total profit before tax 950.13 3,700.13
6 Tax expense
7 Current tax 365.61 841.84
8 Deferred tax 0.00 0.00
9 Total tax expenses 365.61 841.84
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 584.52 2,858.29
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 584.52 2,858.29
17 Other comprehensive income net of taxes 0.93 0.41
18 Total Comprehensive Income for the period 585.45 2,858.70
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 4,320.56 4,320.56
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 1.35 6.62
Diluted earnings (loss) per share from continuing operations 1.35 6.62
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 1.35 6.62
Diluted earnings (loss) per share from continuing and discontinued operations 1.35 6.62
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: 1. The above financial results were reviewed by the Audit Committee of Directors on 14th Feburary, 2026 and thereafter approved and taken on record by the Board of Directors at its meeting held on 14th Feburary, 2026. 2. The 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. 3. 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. 4. Previous period's figures have been regrouped / rearranged wherever considered necessary. 5. The financial results have been subjected to limited review by 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)
1 Textile 29,477.10 89,027.14
2 Sugar 4,447.66 17,527.99
3 Others 0.000216 0.0007421
Total Segment Revenue 33,946.36 1,06,629.34
Less: Inter segment revenue 110.90 113.00
Revenue from operations 33,835.46 1,06,516.34
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textile 1,211.74 82.24
2 Sugar 297.96 2,209.12
3 Others 510.65 4,797.19
Total Profit before tax 2,020.35 7,088.55
i. Finance cost 1,070.22 3,310.42
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 950.13 3,778.13
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textile 1,15,116.66 1,15,116.66
2 Sugar 6,755.67 6,755.67
3 Others 0.00 0.00
Total Segment Asset 1,21,872.33 1,21,872.33
Un-allocable Assets 56,461.29 56,461.29
Net Segment Asset 1,78,333.62 1,78,333.62
4 Segment Liabilities
Segment Liabilities
1 Textile 42,773.80 42,773.80
2 Sugar 3,636.49 3,636.49
3 Others 0.00 0.00
Total Segment Liabilities 46,410.29 46,410.29
Un-allocable Liabilities 2,743.03 2,743.03
Net Segment Liabilities 49,153.32 49,153.32
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 Amount of items that will not be reclassified to profit and loss 0.93 0.41
Total Amount of items that will not be reclassified to profit and loss 0.93 0.41
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.93 0.41