| Scrip Code | 530367 |
|---|---|
| NSE Symbol | NRBBEARING |
| MSEI Symbol | NOTLISTED |
| ISIN | INE349A01021 |
| Name of company | NRB BEARINGS 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 | 07-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-04-2026 |
| 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 | BEARING |
| Start date and time of board meeting | 07-05-2026 17:00:00 |
| End date and time of board meeting | 07-05-2026 18:50:00 |
| 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 | Yes |
| (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. | NA |
| 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 | 09-02-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://www.nrbbearings.com/ |
| 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 |
| Na | |
| 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 | 32,004.00 | 1,18,570.00 | |
| Other income | 860.00 | 3,838.00 | |
| Total income | 32,864.00 | 1,22,408.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 14,062.00 | 53,801.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,376.00 | 1,420.00 |
| (d) | Employee benefit expense | 3,576.00 | 14,313.00 |
| (e) | Finance costs | 70.00 | 393.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,328.00 | 4,622.00 |
| (f) | Other Expenses | ||
| 1 | Consumption of stores and spare parts | 1,856.00 | 7,079.00 |
| 2 | Power and fuel | 1,134.00 | 4,255.00 |
| 3 | Insurance | 109.00 | 393.00 |
| 4 | Travelling and conveyance | 222.00 | 957.00 |
| 5 | Legal and professional fees | 594.00 | 1,963.00 |
| 6 | Forwarding charges | 759.00 | 3,499.00 |
| 7 | Information technology expenses | 149.00 | 515.00 |
| 8 | Contract labour | 1,471.00 | 5,678.00 |
| 9 | Expenditure on corporate social responsibility | 55.00 | 220.00 |
| 10 | Miscellaneous expenses | 1,427.00 | 6,454.00 |
| Total other expenses | 7,776.00 | 31,013.00 | |
| Total expenses | 28,188.00 | 1,05,562.00 | |
| 3 | Total profit before exceptional items and tax | 4,676.00 | 16,846.00 |
| 4 | Exceptional items | 0.00 | (703.00) |
| 5 | Total profit before tax | 4,676.00 | 16,143.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 860.00 | 4,323.00 |
| 8 | Deferred tax | 347.00 | (331.00) |
| 9 | Total tax expenses | 1,207.00 | 3,992.00 |
| 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 | 3,469.00 | 12,151.00 |
| 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 | 3,469.00 | 12,151.00 |
| 17 | Other comprehensive income net of taxes | (81.00) | (188.00) |
| 18 | Total Comprehensive Income for the period | 3,388.00 | 11,963.00 |
| 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 | 1,938.00 | 1,938.00 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 88,231.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 3.58 | 13.42 | |
| Diluted earnings (loss) per share from continuing operations | 3.58 | 12.54 | |
| 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 | 3.58 | 13.42 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.58 | 12.54 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The above standalone financial results statement of NRB Bearings Limited the Company were reviewed and recommended by the Audit Committee and were thereafter approved by the Board of Directors at their respective meetings held on 07 May 2026 The statutory auditors have carried out an audit of this statement for the year ended 31 March 2026 2 The statement has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 the Act and other accounting principles generally accepted in India The statement is in compliance with the presentation and disclosure requirements of Regulation 33 of SEBI Listing Obligation and Disclosure Requirement Regulations 2015 as amended 3 The outstanding balances as at 31 March 2026 includes trade receivables amounting to Rs 2182 lakhs pertaining to customers situated outside India These balances are pending for settlement adjustments and have resulted in delays in receipts beyond the timeline stipulated by the FED Master Direction No 16 2015 16 as amended under the Foreign Exchange Management Act 1999 The Company is in the process of recovering these outstanding dues however wherever required provision has been made in the books of account The Company is also in the process of regularising these defaults with the appropriate authority Pending conclusion of the aforesaid matter the amount of penalty if any that may be levied is not ascertainable However management believes that the exposure is not expected to be material Accordingly the accompanying statement do not include any consequential adjustments that may arise due to such delay 4 Exceptional items loss net Particulars Quarter ended Year ended 31 03 2026 31 12 2025 31 03 2025 31 03 2026 31 03 2025 Unaudited Unaudited Unaudited Audited Audited i Claim received from Insurance company on account of Waluj fire refer note 5 0 621 750 621 750 ii Reversal of input tax credit under section 16 of CGST Act 2017 refer note 6 a On loss of inventories due to fire 0 0 0 0 394 b On brokerage paid on sale of land and building at Thane 0 0 0 0 33 iii Compensation pursuant to inter company agreement refer note 7 0 0 5512 0 5512 iv Statutory impact of new labour codes refer note 8 0 1324 0 1324 0 Exceptional items loss net 0 703 4762 703 5189 5 A fire incident had occurred at one of the Companys plant situated at Waluj Aurangabad on 08 May 2023 wherein the Company had made an assessment of loss amounting to Rs 2076 lakhs with respect to the damage caused to inventories plant and equipments and other accessories buildings and other civil structures The Company believes it has adequate insurance coverage to cover these losses During the quarter and year ended 31 March 2025 the Insurance Company had disbursed a total amount of Rs 750 lakhs as an interim payment against plant and equipments and other accessories buildings and other civil structures which was classified as an exceptional gain for the quarter and year ended 31 March 2025 Additionally the management of the Company had filed a claim with the surveyor to recover operational losses caused due to fire wherein the Insurance Company had disbursed Rs 621 lakhs during the quarter ended 31 December 2025 which is classified as an exceptional gain for the quarter ended 31 December 2025 and year ended 31 March 2026 thereon 6 During the year ended 31 March 2025 the Company had reversed the input tax credit amounting to Rs 394 lakhs and Rs 33 lakhs on account of loss of inventories due to fire at Waluj and brokerage paid for sale of land and building at Thane respectively These credits were reversed under section 16 of the CGST Act 2017 from the available balances in the electronic credit ledger while filing the Goods and Services Tax GST annual return for the financial year 2023 24 which were classified as an exceptional item for the year ended 31 March 2025 7 The Committee of Directors at its meeting held on 20 January 2025 approved an Inter Company Agreement Agreement between the Company and NRB Industrial Bearings Limited NIBL a related party formalising terms arising from the scheme of demerger dated 24 August 2012 Under this Agreement NIBL may continue using the marks NRB Industrial and NRB Industrial Bearings strictly in the specific red coloured stylization font and pattern as specified in the demerger scheme and the Agreement with the related restrictions at all time and with usage rights immediately ceasing upon any change of control at NIBL NIBL is also required to relinquish and vacate the Companys immovable property at Dhannur Fort Mumbai including shifting its registered office and both entities agreed to mutual non solicitation of employees Separately the Company had also received an intimation of a proposed realignment of shares within the Promoter Promoter Group as contemplated under the Memorandum Recording Family Settlement dated 20 January 2025 that would result in the realignment of shares held in the Company and a realignment of the beneficial interest in the Trilochan Singh Sahney Trust 1 which holds shares in the Company Such change is not expected to have any impact on the statement of the Company for the current period or the subsequent period in which such transactions would be executed The Company had made a payment to NIBL of Rs 5512 lakhs on 14 February 2025 upon completion of conditions precedent as specified in the Agreement which was classified as an exceptional item for the quarter and year ended 31 March 2025 8 Effective 21 November 2025 the Government of India has consolidated multiple existing labour legislations into unified framework comprising of four Labour Codes the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 As per the evaluation done by the Company on the basis of the information and guidance available as on date the Company has taken the statutory impact due to the change in definition of wages as per the new labour code of Rs 1018 lakhs on account of gratuity and Rs 306 lakhs on account of the long term compensated absences under exceptional items for the quarter ended 31 December 2025 and for the year ended 31 March 2026 9 The Board of Directors in their meetings held on 24 October 2025 and 09 February 2026 had declared interim dividends of Rs 2.5 125 percent and Rs 3.2 160 percent per equity share of face value of Rs 2 each respectively These interim dividends were paid on 07 November 2025 and 18 February 2026 respectively 10 The Board of Directors of the Company have declared an interim dividend of Rs per share percent on the face value of Rs 2 each at the meeting held on 07 May 2026 In view of the interim dividend declaration there will be no recommendation for a final dividend for FY 2025 26 11 The Board of Directors in its meeting held on 24 October 2025 had approved incorporation of a wholly owned subsidiary namely Mahant Tool Room Private Limited MTRPL with the objective of enhancing its brand image and positioning the Company as a supplier of fuel engine products within the aerospace segment MTRPL was incorporated on 30 December 2025 MTRPL had entered into a Business Transfer Agreement Agreement with the proprietors of Ms Mahant Tool Room on 27 January 2026 to acquire their proprietorship concern based out of Bangalore which is engaged in the manufacturing of precision machinery components for engine and fuel systems for the aerospace industry by way of a cash consideration of Rs 2750 lakhs subject to completion of certain conditions precedent as specified in the Agreement with a long stop date of 23 April 2026 which is further extended to 27 July 2026 by mutual agreement between both the parties on 23 April 2026 12 The Board of Directors in its meeting held on 24 October 2025 had approved the proposal for entering into a Joint Venture JV Agreement with Unitec Srl a part of the Mondial Group Italy to manufacture a new range of Cylindrical Roller Bearings CRBs for the industrial business segment at one of the Companys plant situated at Hyderabad on the terms and conditions mutually agreed upon in the JV Agreement The JV Agreement was executed on 30 November 2025 however the JV company is not formed as at 31 March 2026 13 Operating segments are reported in a manner consistent with the integral reporting provided to the Chief Operating Decision Maker CODM The CODM regularly monitors and reviews the operating result of the whole Company as one segment Bearing Thus as defined under Ind AS 108 Operating Segments the Companys entire business falls under one operational segment 14 The figures for the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of full financial year and the year to date figures upto end of the third quarter of the respective financial years which were subjected to a limited review by the statutory auditors For and on behalf of the Board of Directors Place Mumbai Ms Harshbeena Zaveri Date 07 May 2026 Vice Chairperson and Managing Director DIN 00003948 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 30,981.00 | |
| Capital work-in-progress | 905.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 177.00 | |
| Intangible assets under development | 23.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 3,712.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 6,037.00 | |
| Other non-current financial assets | ||
| 1 | Security deposits | 238.00 |
| 2 | Margin money deposits with the maturity of more than 12 months | 8.00 |
| 3 | Other | 413.00 |
| 4 | Guarantee income receivable | 225.00 |
| Total of other non-current financial assets | 884.00 | |
| Total non-current financial assets | 10,633.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Advance taxes paid | 4,383.00 |
| 2 | Capital advances | 122.00 |
| 3 | Prepaid expenses | 50.00 |
| 4 | Balance with statutory authorities | 170.00 |
| Total of other non-current assets | 4,725.00 | |
| Total non-current assets | 47,444.00 | |
| 2 | Current assets | |
| Inventories | 27,187.00 | |
| Current financial asset | ||
| Current investments | 303.00 | |
| Trade receivables, current | 29,262.00 | |
| Cash and cash equivalents | 1,423.00 | |
| Bank balance other than cash and cash equivalents | 144.00 | |
| Loans, current | 723.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 129.00 | |
| Total current financial assets | 31,984.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Advance to related parties | 1,404.00 |
| 2 | Advance to others | 1,186.00 |
| 3 | Other advances | 113.00 |
| 4 | Export incentive and duty drawback receivable | 53.00 |
| 5 | Balance with government authorities | 1,369.00 |
| 6 | Prepaid expenses | 369.00 |
| Total of other current assets | 4,494.00 | |
| Total current assets | 63,665.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 1,11,109.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,938.00 | |
| Other equity | 88,231.00 | |
| Total equity attributable to owners of parent | 90,169.00 | |
| Non controlling interest | ||
| Total equity | 90,169.00 | |
| 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 | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Security deposits | 50.00 |
| 2 | Financial guarantee liability | 225.00 |
| 3 | Lease liabilities | 30.00 |
| Total of other non-current financial liabilities | 305.00 | |
| Total non-current financial liabilities | 305.00 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | 1,274.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 1,579.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 3,257.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2,587.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 7,198.00 | |
| Total Trade payable | 9,785.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 49.00 |
| 2 | Derivative liability | 181.00 |
| 3 | Deposits from dealers | 233.00 |
| 4 | Unclaimed dividends | 49.00 |
| 5 | Creditors for capital goods | 105.00 |
| 6 | Employee related payables | 1,921.00 |
| 7 | Financial guarantee liability | 104.00 |
| 8 | Other financial liability | 10.00 |
| Total of other current financial liabilities | 2,652.00 | |
| Total current financial liabilities | 15,694.00 | |
| Other current liabilities | 847.00 | |
| 1 | Revenue received in advance | 252.00 |
| 2 | Statutory dues | 540.00 |
| 3 | Prepaid rent | 21.00 |
| 4 | Contract liabilities | 11.00 |
| 5 | Other advances | 23.00 |
| Total of other current liabilities | 847.00 | |
| Provisions, current | 2,644.00 | |
| Current tax liabilities (Net) | 176.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 19,361.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 20,940.00 | |
| Total equity and liabilites | 1,11,109.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | |||||||
| 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 | ||
| 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 | 82.00 | 153.00 |
| 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 | (1.00) | 35.00 |
| 5 | Total Other comprehensive income | (81.00) | (188.00) |
| 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 | 16,143.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 393.00 | |||||
| Adjustments for decrease (increase) in inventories | 2,107.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (4,276.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 3,182.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | (21.00) | |||||
| Adjustments for other financial assets, non-current | (406.00) | |||||
| Adjustments for other financial assets, current | 85.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 1,949.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (379.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (138.00) | |||||
| Adjustments for depreciation and amortisation expense | 4,622.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 1,137.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (35.00) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (91.00) | |||||
| Adjustments for dividend income | (230.00) | |||||
| Adjustments for interest income | (477.00) | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 182.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (367.00) | |||||
| Other adjustments to reconcile profit (loss) | (988.00) | |||||
| Other adjustments for non-cash items | (1,387.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 6,276.00 | |||||
| Net cash flows from (used in) operations | 22,419.00 | |||||
| Dividends received | 230.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 4,389.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 18,260.00 | |||||
| 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 | (1.00) | |||||
| 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 | 0.00 | |||||
| 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 | 21.00 | |||||
| Purchase of property, plant and equipment | 6,285.00 | |||||
| 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 | 0.00 | |||||
| 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 | 230.00 | |||||
| Interest received | 465.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (27.00) | |||||
| Net cash flows from (used in) investing activities | (5,595.00) | |||||
| 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 | 0.00 | |||||
| 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 | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 20,249.00 | |||||
| Repayments of borrowings | 24,072.00 | |||||
| Payments of lease liabilities | 237.00 | |||||
| Dividends paid | 9,674.00 | |||||
| Interest paid | 393.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (18.00) | |||||
| Net cash flows from (used in) financing activities | (14,145.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,480.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | (1,094.00) | |||||
| Net increase (decrease) in cash and cash equivalents | (2,574.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 3,997.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,423.00 | |||||
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 | NRB BEARINGS LIMITED | First Engineering Technologies Private Limited | Private Company in which a Director is a Director | Purchase of goods or services | 7.00 | NA | 7.00 | 14-05-2025 | 2.12 | 2.18 | 0.00 | ||||||||||||||
| 2 | NRB BEARINGS LIMITED | First Technology BV | Body Corporate in which relative of Director is a Member / Director | Purchase of goods or services | 525.00 | NA | 525.00 | 14-05-2025 | 271.44 | 0.00 | 0.00 | ||||||||||||||
| 3 | NRB BEARINGS LIMITED | New Indo trading | Firm in which Director is a Partner | Purchase of goods or services | 5.00 | NA | 5.00 | 14-05-2025 | 5.00 | 0.00 | 0.00 | ||||||||||||||
| 4 | NRB BEARINGS LIMITED | CUBE CAPITAL CONSULTANCY PVT LTD � | Firm in which Director is a Partner | Purchase of goods or services | NA | 0.00 | 14-05-2025 | 50.00 | 0.00 | 0.00 | |||||||||||||||
| 5 | NRB BEARINGS LIMITED | SNL BEARINGS LIMITED | Subsidiary | Sale of goods or services | 500.00 | NA | 500.00 | 14-05-2025 | 64.00 | 0.00 | 0.00 | ||||||||||||||
| 6 | NRB BEARINGS LIMITED | SNL BEARINGS LIMITED | Subsidiary | Purchase of goods or services | 2,500.00 | NA | 2,500.00 | 14-05-2025 | 1,097.00 | 300.00 | 339.00 | ||||||||||||||
| 7 | NRB BEARINGS LIMITED | SNL BEARINGS LIMITED | Subsidiary | Purchase of fixed assets | NA | 0.00 | 14-05-2025 | 50.00 | 0.00 | 0.00 | |||||||||||||||
| 8 | NRB BEARINGS LIMITED | SNL BEARINGS LIMITED | Subsidiary | Any other transaction | Reimbursement of charges | 500.00 | NA | 500.00 | 14-05-2025 | 98.00 | 0.00 | 0.00 | |||||||||||||
| 9 | NRB BEARINGS LIMITED | SNL BEARINGS LIMITED | Subsidiary | Dividend received | NA | 0.00 | 14-05-2025 | 212.00 | 0.00 | 0.00 | |||||||||||||||
| 10 | NRB BEARINGS LIMITED | NRB BEARINGS (THAILAND) LTD | Subsidiary | Sale of goods or services | 2,000.00 | NA | 2,000.00 | 14-05-2025 | 258.00 | 0.00 | 167.00 | ||||||||||||||
| 11 | NRB BEARINGS LIMITED | NRB BEARINGS (THAILAND) LTD | Subsidiary | Purchase of goods or services | 8,500.00 | NA | 8,500.00 | 14-05-2025 | 5,764.00 | 0.00 | 0.00 | ||||||||||||||
| 12 | NRB BEARINGS LIMITED | NRB BEARINGS (THAILAND) LTD | Subsidiary | Advance | 2,500.00 | NA | 2,500.00 | 14-05-2025 | 0.00 | 1,721.00 | 1,404.00 | ||||||||||||||
| 13 | NRB BEARINGS LIMITED | NRB BEARINGS (THAILAND) LTD | Subsidiary | Any other transaction | Guarantee Commission Receivable | 70.00 | NA | 70.00 | 14-05-2025 | 29.00 | 0.00 | 275.00 | |||||||||||||
| 14 | NRB BEARINGS LIMITED | NRB Bearings Europe GmbH | Subsidiary | Sale of goods or services | 18,000.00 | NA | 18,000.00 | 14-05-2025 | 12,886.00 | 9,194.00 | 8,945.00 | ||||||||||||||
| 15 | NRB BEARINGS LIMITED | NRB Bearings Europe GmbH | Subsidiary | Any other transaction | Guarantee Commission Receivable | 20.00 | NA | 20.00 | 14-05-2025 | 16.00 | 0.00 | 103.00 | |||||||||||||
| 16 | NRB BEARINGS LIMITED | Mahant Tool Room Private Limited | Subsidiary | Inter-corporate deposit | NA | 0.00 | 09-02-2026 | 700.00 | 0.00 | 700.00 | |||||||||||||||
| 17 | NRB BEARINGS LIMITED | Mahant Tool Room Private Limited | Subsidiary | Interest received | NA | 0.00 | 09-02-2026 | 10.00 | 0.00 | 10.00 | |||||||||||||||
| 18 | NRB BEARINGS LIMITED | Mahant Tool Room Private Limited | Subsidiary | Investment | NA | 0.00 | 09-02-2026 | 1.00 | 0.00 | 0.00 | |||||||||||||||
| 19 | NRB BEARINGS LIMITED | NRB BEARINGS USA Inc | Subsidiary | Sale of goods or services | 4,000.00 | NA | 4,000.00 | 14-05-2025 | 1,464.00 | 1,996.00 | 1,717.00 | ||||||||||||||
| 20 | NRB BEARINGS LIMITED | NRB BEARINGS USA Inc | Subsidiary | Sale of goods or services | NA | 0.00 | 14-05-2025 | 54.81 | 0.00 | 0.00 | |||||||||||||||
| 21 | NRB BEARINGS LIMITED | NRB BEARINGS USA Inc | Subsidiary | Any other transaction | Reimbursement of charges | NA | 0.00 | 14-05-2025 | 404.00 | 0.00 | 321.00 | ||||||||||||||
| 22 | NRB BEARINGS LIMITED | NRB BEARINGS USA Inc | Subsidiary | Any other transaction | Guarantee Commission Receivable | NA | 0.00 | 14-05-2025 | 1.00 | 0.00 | 1.00 | ||||||||||||||
| 23 | NRB BEARINGS LIMITED | NRB BEARINGS USA Inc | Subsidiary | Any other transaction | Guarantee Extended | NA | 0.00 | 14-05-2025 | 4,733.00 | 0.00 | 0.00 | ||||||||||||||
| 24 | NRB BEARINGS LIMITED | NRB BEARINGS USA Inc | Subsidiary | Purchase of fixed assets | NA | 0.00 | 14-05-2025 | 55.00 | 0.00 | 0.00 | |||||||||||||||
| 25 | NRB BEARINGS LIMITED | NRB Holdings Ltd | Subsidiary | Interest received | 500.00 | NA | 500.00 | 14-05-2025 | 242.00 | 0.00 | 0.00 | ||||||||||||||
| 26 | NRB BEARINGS LIMITED | NRB Holdings Ltd | Subsidiary | Inter-corporate deposit | 5,500.00 | NA | 5,500.00 | 14-05-2025 | 0.00 | 5,447.00 | 5,327.00 | ||||||||||||||
| 27 | NRB BEARINGS LIMITED | Ms. Harshbeena Zaveri | Part of promoter group and Director of the Company and its subsidiaries and step down subsidiaries, namely SNL Bearings Limited, NRB Holdings Limited, NRB Bearings (Thailand) Limited, NRB Bearings, USA Inc and NRB Bearings Europe GmbH | Remuneration | 243.00 | NA | 0.00 | 14-05-2025 | 243.00 | 0.00 | 0.00 | ||||||||||||||
| 28 | NRB BEARINGS LIMITED | Ms. Harshbeena Zaveri | Part of promoter group and Director of the Company and its subsidiaries and step down subsidiaries, namely SNL Bearings Limited, NRB Holdings Limited, NRB Bearings (Thailand) Limited, NRB Bearings, USA Inc and NRB Bearings Europe GmbH | Any other transaction | Commission | 87.50 | NA | 175.00 | 14-05-2025 | 87.50 | 87.50 | 175.00 | |||||||||||||
| 29 | NRB BEARINGS LIMITED | Mr. Satish Rangani | Director of the Company and its subsidiaries, namely SNL Bearings Limited and NRB Bearings (Thailand) Limited | Any other transaction | Commission | 7.50 | NA | 8.00 | 14-05-2025 | 7.50 | 4.00 | 8.00 | |||||||||||||
| 30 | NRB BEARINGS LIMITED | Other KMPs (Directors) | Independent Directors | Any other transaction | Sitting fees | 55.50 | NA | 40.00 | 14-05-2025 | 55.50 | 20.00 | 40.00 | |||||||||||||
| 31 | NRB BEARINGS LIMITED | Mr. Raman Malhotra - (Chief Financial Officer till 13th Dec 2025) | Chief Financial Officer of the Company | Remuneration | 25.00 | NA | 0.00 | 14-05-2025 | 25.00 | 0.00 | 0.00 | ||||||||||||||
| 32 | NRB BEARINGS LIMITED | Kishor Talreja -(Company Secretery till 24th Oct 2025) | Company Secretary | Remuneration | 19.00 | NA | 0.00 | 14-05-2025 | 19.00 | 0.00 | 0.00 | ||||||||||||||
| 33 | NRB BEARINGS LIMITED | Mr. Vineet Goel (Chief Financial Officer w.e.f. 11th Feb 2026) | Chief Financial Officer of the Company | Remuneration | 16.00 | NA | 0.00 | 09-02-2026 | 16.00 | 0.00 | 0.00 | ||||||||||||||
| 34 | NRB BEARINGS LIMITED | Dhara Dhedhi -(from 14th Dec 2025 to 10th Feb 2026) | Interim CFO of company | Remuneration | 6.00 | NA | 0.00 | 09-02-2026 | 6.00 | 0.00 | 0.00 | ||||||||||||||
| 35 | NRB BEARINGS LIMITED | Ms. Khyati Danani (Company Secretery w.e.f. 3rd Nov 2025) | Company Secretary | Remuneration | 28.00 | NA | 0.00 | 09-02-2026 | 28.00 | 0.00 | 0.00 | ||||||||||||||
| Total value of transaction during the reporting period | 28,954.87 | ||||||||||||||||||||||||