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 |
15-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
06-05-2026 |
| 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 |
Consolidated |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
15-05-2026 10:30:00 |
| End date and time of board meeting |
15-05-2026 13:40:00 |
| 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 |
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 |
01-01-2026 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,14,284.52 |
4,29,091.72 |
|
Other income |
5,199.33 |
18,774.67 |
|
Total income |
1,19,483.85 |
4,47,866.39 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
33,393.84 |
1,35,475.27 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
8,575.81 |
7,516.44 |
| (d) |
Employee benefit expense |
10,952.40 |
37,756.32 |
| (e) |
Finance costs |
707.61 |
1,193.02 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,079.16 |
39,119.73 |
| (f) |
Other Expenses |
| 1 |
Manufacturing expenses |
15,877.79 |
51,472.12 |
| 2 |
Allowance for expected credit loss |
(1,992.98) |
(13,712.72) |
| 3 |
Other Expenses |
10,357.40 |
38,844.14 |
|
Total other expenses |
24,242.21 |
76,603.54 |
|
Total expenses |
86,951.03 |
2,97,664.32 |
| 3 |
Total profit before exceptional items and tax |
32,532.82 |
1,50,202.07 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
32,532.82 |
1,50,202.07 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,553.99 |
20,026.88 |
| 8 |
Deferred tax |
16,325.98 |
26,179.46 |
| 9 |
Total tax expenses |
18,879.97 |
46,206.34 |
| 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 |
13,652.85 |
1,03,995.73 |
| 12 |
Profit (loss) from discontinued operations before tax |
(40.06) |
(191.53) |
| 13 |
Tax expense of discontinued operations |
(10.08) |
(48.20) |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(29.98) |
(143.33) |
| 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 |
13,622.87 |
1,03,852.40 |
| 17 |
Other comprehensive income net of taxes |
40,989.23 |
83,422.06 |
| 18 |
Total Comprehensive Income for the period |
54,612.10 |
1,87,274.46 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
12,713.35 |
78,666.94 |
|
Total profit or loss, attributable to non-controlling interests |
909.52 |
25,185.46 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
44,705.06 |
1,44,253.98 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
9,907.04 |
43,020.48 |
| 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 |
|
8,71,698.46 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
4.5 |
27.85 |
|
Diluted earnings (loss) per share from continuing operations |
4.5 |
27.85 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-0.01 |
-0.05 |
|
Diluted earnings (loss) per share from discontinued operations |
-0.01 |
-0.05 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
4.49 |
27.8 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.49 |
27.8 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
5,18,859.24 |
|
Capital work-in-progress |
2,18,451.69 |
|
Investment property |
2,300.09 |
|
Goodwill |
52,343.74 |
|
Other intangible assets |
1,776.69 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
6,060.31 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
8,157.22 |
|
Total of other non-current financial assets |
8,157.22 |
|
Total non-current financial assets |
14,217.53 |
|
Deferred tax assets (net) |
731.42 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
55,545.79 |
|
Total of other non-current assets |
55,545.79 |
|
Total non-current assets |
8,64,226.19 |
| 2 |
Current assets |
|
|
Inventories |
66,616.32 |
|
Current financial asset |
|
|
Current investments |
1,34,788.04 |
|
Trade receivables, current |
94,874.21 |
|
Cash and cash equivalents |
2,09,851.75 |
|
Bank balance other than cash and cash equivalents |
1,632.90 |
|
Loans, current |
8.90 |
|
Other current financial assets |
|
|
Total of other current financial assets |
8,210.36 |
|
Total current financial assets |
4,49,366.16 |
|
Current tax assets (net) |
7,940.43 |
|
Other current assets |
|
| 1 |
Other current assets |
48,399.65 |
|
Total of other current assets |
48,399.65 |
|
Total current assets |
5,72,322.56 |
| 3 |
Non-current assets classified as held for sale |
689.30 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
14,37,238.05 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
2,831.27 |
|
Other equity |
8,71,698.46 |
|
Total equity attributable to owners of parent |
8,74,529.73 |
|
Non controlling interest |
2,01,877.18 |
|
Total equity |
10,76,406.91 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
2,17,324.93 |
|
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 |
Other non-current financial liabilities |
11.20 |
| 2 |
Lease liabilities |
548.14 |
|
Total of other non-current financial liabilities |
559.34 |
|
Total non-current financial liabilities |
2,17,884.27 |
|
Provisions, non-current |
7,787.48 |
|
Deferred tax liabilities (net) |
59,665.14 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
2,85,336.89 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
4,767.47 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
1,958.31 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
26,523.21 |
|
Total Trade payable |
28,481.52 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
26,868.58 |
|
Total of other current financial liabilities |
26,868.58 |
|
Total current financial liabilities |
60,117.57 |
|
Other current liabilities |
7,901.66 |
| 1 |
Other current liabilities |
7,901.21 |
| 2 |
Lease Liabilities |
0.45 |
|
Total of other current liabilities |
7,901.66 |
|
Provisions, current |
4,139.54 |
|
Current tax liabilities (Net) |
2,966.67 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
75,125.44 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
368.81 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
3,60,831.14 |
|
Total equity and liabilites |
14,37,238.05 |
|
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Ferro Alloys |
36,604.63 |
1,20,048.51 |
| 2 |
Energy |
94,270.34 |
3,74,771.01 |
| 3 |
Mining |
10,614.48 |
47,957.88 |
| 4 |
Other |
0.0014446 |
0.0041317 |
|
Total Segment Revenue |
1,41,633.91 |
5,43,190.57 |
|
Less: Inter segment revenue |
27,349.39 |
1,14,098.85 |
|
Revenue from operations |
1,14,284.52 |
4,29,091.72 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Ferro Alloys |
1,454.62 |
3,113.61 |
| 2 |
Energy |
31,800.23 |
1,40,936.89 |
| 3 |
Mining |
1,098.07 |
10,960.00 |
| 4 |
Other |
(1,146.32) |
(2,515.97) |
|
Total Profit before tax |
33,206.60 |
1,52,494.53 |
|
i. Finance cost |
707.61 |
1,193.02 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(33.83) |
1,099.44 |
|
Profit before tax |
32,532.82 |
1,50,202.07 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Ferro Alloys |
65,794.37 |
65,794.37 |
| 2 |
Energy |
9,82,494.04 |
9,82,494.04 |
| 3 |
Mining |
1,74,045.45 |
1,74,045.45 |
| 4 |
Other |
2,69,966.83 |
2,69,966.83 |
|
Total Segment Asset |
14,92,300.69 |
14,92,300.69 |
|
Un-allocable Assets |
345.86 |
345.86 |
|
Net Segment Asset |
14,92,646.55 |
14,92,646.55 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Ferro Alloys |
10,195.09 |
10,195.09 |
| 2 |
Energy |
3,55,233.47 |
3,55,233.47 |
| 3 |
Mining |
11,702.40 |
11,702.40 |
| 4 |
Other |
38,739.86 |
38,739.86 |
|
Total Segment Liabilities |
4,15,870.82 |
4,15,870.82 |
|
Un-allocable Liabilities |
368.82 |
368.82 |
|
Net Segment Liabilities |
4,16,239.64 |
4,16,239.64 |
|
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 |
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 |
(30.33) |
(2,336.08) |
| 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 |
(40,958.90) |
(81,085.98) |
| 5 |
Total Other comprehensive income |
40,989.23 |
83,422.06 |
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 |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
1,50,202.07 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,193.02 |
|
Adjustments for decrease (increase) in inventories |
16,493.93 |
|
Adjustments for decrease (increase) in trade receivables, current |
1,03,816.47 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(28,693.00) |
|
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 |
(1,366.93) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
10,219.10 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(14,270.65) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
39,119.73 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
723.80 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
7,112.97 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
3,885.50 |
|
Adjustments for dividend income |
100.20 |
|
Adjustments for interest income |
5,720.90 |
|
Adjustments for share-based payments |
1,921.28 |
|
Adjustments for fair value losses (gains) |
(5,326.78) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(2,541.61) |
|
Other adjustments to reconcile profit (loss) |
(191.53) |
|
Other adjustments for non-cash items |
(13,526.68) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
1,12,747.52 |
|
Net cash flows from (used in)
operations |
2,62,949.59 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
31,716.77 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
2,31,232.82 |
|
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 |
1,61,546.73 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
1,92,918.21 |
|
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 |
3,900.79 |
|
Purchase of property, plant and equipment |
1,80,718.81 |
|
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 |
100.20 |
|
Interest received |
5,175.89 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
1,533.36 |
|
Net cash flows from (used in)
investing activities |
(2,01,380.05) |
|
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 |
1,17,654.47 |
|
Repayments of borrowings |
1,732.88 |
|
Payments of lease liabilities |
7.07 |
|
Dividends paid |
49,502.07 |
|
Interest paid |
1,906.09 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
64,506.36 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
94,359.13 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
16,551.07 |
|
Net increase (decrease) in cash
and cash equivalents |
1,10,910.20 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
98,941.55 |
|
Cash and cash equivalents cash
flow statement at end of period |
2,09,851.75 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| 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 |