Integrated Filing — IndAS



General information about company

Scrip Code 524709
NSE Symbol NACLIND
MSEI Symbol NOTLISTED
ISIN INE295D01020
Name of company NACL INDUSTRIES 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 04-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment AGRI INPUTS
Start date and time of board meeting 04-05-2026   11:45:00
End date and time of board meeting 04-05-2026   13:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. No
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 29-01-2026
Indicate Company website link for updated RPT policy of the Company https://naclind.com/investor-relations/investor-information/policies/
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 33,219.00 1,50,721.00
Other income 310.00 809.00
Total income 33,529.00 1,51,530.00
2 Expenses
(a) Cost of materials consumed 20,219.00 1,02,767.00
(b) Purchases of stock-in-trade 130.00 2,875.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,439.00 (2,167.00)
(d) Employee benefit expense 3,949.00 15,192.00
(e) Finance costs 699.00 3,725.00
(f) Depreciation, depletion and amortisation expense 618.00 2,133.00
(f) Other Expenses
1 Other Expenses 5,594.00 22,997.00
Total other expenses 5,594.00 22,997.00
Total expenses 33,648.00 1,47,522.00
3 Total profit before exceptional items and tax (119.00) 4,008.00
4 Exceptional items 0.00 (1,028.00)
5 Total profit before tax (119.00) 2,980.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (43.00) 706.00
9 Total tax expenses (43.00) 706.00
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 (76.00) 2,274.00
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 (76.00) 2,274.00
17 Other comprehensive income net of taxes 29.00 (16.00)
18 Total Comprehensive Income for the period (47.00) 2,258.00
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 2,342.00 2,342.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.03 1.04
Diluted earnings (loss) per share from continuing operations -0.03 1.04
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 -0.03 1.04
Diluted earnings (loss) per share from continuing and discontinued operations -0.03 1.04
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 23,528.00
Capital work-in-progress 496.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 2,069.00
Intangible assets under development 1,137.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 26,932.00
Trade receivables, non-current 0.00
Loans, non-current 82.00
Other non-current financial assets
1 Other non-current financial assets 598.00
Total of other non-current financial assets 598.00
Total non-current financial assets 27,612.00
Deferred tax assets (net) 2,387.00
Other non-current assets
1 Other non-current assets 267.00
2 Income tax assets (net) 622.00
Total of other non-current assets 889.00
Total non-current assets 58,118.00
2 Current assets
Inventories 26,354.00
Current financial asset
Current investments 0.00
Trade receivables, current 46,846.00
Cash and cash equivalents 211.00
Bank balance other than cash and cash equivalents 3,191.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 3,369.00
Total current financial assets 53,617.00
Current tax assets (net) 0.00
Other current assets
Total of other current assets
Total current assets 79,971.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,38,089.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,342.00
Other equity 71,198.00
Total equity attributable to owners of parent 73,540.00
Non controlling interest
Total equity 73,540.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 2,381.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Lease Liabilities 949.00
Total of other non-current liabilities 949.00
Total non-current liabilities 3,330.00
Current liabilities
Current financial liabilities
Borrowings, current 30,113.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,780.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 22,353.00
Total Trade payable 25,133.00
Other current financial liabilities
1 Other current financial liabilities 4,025.00
2 Lease Liabilities 129.00
Total of other current financial liabilities 4,154.00
Total current financial liabilities 59,400.00
Other current liabilities 1,158.00
1 Other current liabilities 1,158.00
Total of other current liabilities 1,158.00
Provisions, current 555.00
Current tax liabilities (Net) 106.00
Deferred government grants, Current
Total current liabilities 61,219.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 64,549.00
Total equity and liabilites 1,38,089.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Re-measurement of the defined benefit obligation 39.00 (21.00)
Total Amount of items that will not be reclassified to profit and loss 39.00 (21.00)
2 Income tax relating to items that will not be reclassified to profit or loss 10.00 (5.00)
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 29.00 (16.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,980.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,725.00
Adjustments for decrease (increase) in inventories (114.00)
Adjustments for decrease (increase) in trade receivables, current (18,036.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 323.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (3,730.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (2,004.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,133.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 200.00
Adjustments for provisions, current 25.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (118.00)
Adjustments for dividend income 0.00
Adjustments for interest income 453.00
Adjustments for share-based payments 64.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 3,989.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (13,996.00)
Net cash flows from (used in) operations (11,016.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (595.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (10,421.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 10,300.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 17.00
Purchase of property, plant and equipment 2,629.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 2,812.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 86.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,968.00)
Net cash flows from (used in) investing activities (18,606.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 24,759.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 311.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 7,148.00
Repayments of borrowings 4,926.00
Payments of lease liabilities 198.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,580.00)
Net cash flows from (used in) financing activities 23,514.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (5,513.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 6.00
Net increase (decrease) in cash and cash equivalents (5,507.00)
Cash and cash equivalents cash flow statement at beginning of period 5,718.00
Cash and cash equivalents cash flow statement at end of period 211.00





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 31-12-2025
Amount Raised 24,928.91
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details

Name of signatory Satish Kumar Subudhi
Designation of person Company Secretary and Compliance Officer
Place Hyderabad
Date 04-05-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 NACL Industries Limited Coromandel International Limited Holding Sale of goods or services Yes 518.00 835.00 332.00
2 NACL Industries Limited NACL Spec-Chem Limited Wholly Owned Subsidiary Sale of goods or services NA 421.00 7,715.00 5,797.00
3 NACL Industries Limited NACL Agri-Solutions Private Limited Wholly Owned Subsidiary Sale of goods or services NA 2.00 3.00 0.00
4 NACL Industries Limited NACL Multichem Private Limited Wholly Owned Subsidiary Any other transaction Rent Income NA 6.00 51.00 70.00
5 NACL Industries Limited NACL Agri-Solutions Private Limited Wholly Owned Subsidiary Any other transaction Rent Income NA 9.00 0.00 52.00
6 NACL Industries Limited NACL Spec-Chem Limited Wholly Owned Subsidiary Interest received NA 187.00 0.00 0.00
7 NACL Industries Limited NACL Multichem Private Limited Wholly Owned Subsidiary Interest received NA 1.00 0.00 0.00
8 NACL Industries Limited NACL Agri-Solutions Private Limited Wholly Owned Subsidiary Interest received NA 2.00 0.00 0.00
9 NACL Industries Limited Coromandel International Limited Holding Purchase of goods or services Yes 304.00 (844.00) 0.00
10 NACL Industries Limited NACL Spec-Chem Limited Wholly Owned Subsidiary Purchase of goods or services NA 1,247.00 (950.00) 0.00
11 NACL Industries Limited NACL Agri-Solutions Private Limited Wholly Owned Subsidiary Purchase of goods or services NA 122.00 (126.00) (172.00)
12 NACL Industries Limited Nasense Labs Private Limited Associate Purchase of goods or services Yes 24.00 0.00 0.00
13 NACL Industries Limited Nagarjuna Agrichem (Australia) Pty Limited, Australia Subsidiary Any other transaction Professional Charges Yes 8.00 (27.00) (36.00)
14 NACL Industries Limited Net Access India Limited Promoter Group Any other transaction Professional Charges Yes 8.00 0.00 (4.00)
15 NACL Industries Limited NACL Spec-Chem Limited Wholly Owned Subsidiary Investment NA 15,495.00 9,751.00 25,246.00
16 NACL Industries Limited NACL Spec-Chem Limited Wholly Owned Subsidiary Any other transaction Guarantee Commission NA 44.00 789.00 713.00
17 NACL Industries Limited Coromandel International Limited Holding Any other transaction Deputation cost revenue Yes 11.00 0.00 0.00
18 NACL Industries Limited NACL Spec-Chem Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses NA 2.00 0.00 0.00
19 NACL Industries Limited NACL Spec-Chem Limited Wholly Owned Subsidiary Loan NA (4,072.00) 4,215.00 0.00 Textual Information(1)
20 NACL Industries Limited Coromandel International Limited Holding Any other transaction Other payables Yes 201.00 (30.00) 492.00
21 NACL Industries Limited Coromandel International Limited Holding Any other transaction R&D Services Yes 25.00 0.00 22.00
22 NACL Industries Limited Coromandel International Limited Holding Any other transaction Deputation Cost expense Yes 462.00 0.00 581.00
Total value of transaction during the reporting period 15,027.00



Text Block

Textual Information(1) NACL Spec-Chem has converted the Outstanding loan of the Company into Compulsory Convertible Debentures as per the applicable laws.