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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-05-2026
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 30-05-2026   15:30:00
End date and time of board meeting 30-05-2026   17:20:00
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 33,947.39 1,40,844.52
Other income 2,158.16 9,951.69
Total income 36,105.55 1,50,796.21
2 Expenses
(a) Cost of materials consumed 21,395.81 74,860.49
(b) Purchases of stock-in-trade 0.00 2,209.21
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,722.09) 4,539.46
(d) Employee benefit expense 4,718.86 18,656.46
(e) Finance costs 1,001.21 4,311.63
(f) Depreciation, depletion and amortisation expense 1,336.63 5,035.11
(f) Other Expenses
1 Power and Fuel 3,191.30 15,128.11
2 Other Expneses 5,019.86 19,394.11
Total other expenses 8,211.16 34,522.22
Total expenses 32,941.58 1,44,134.58
3 Total profit before exceptional items and tax 3,163.97 6,661.63
4 Exceptional items (0.89) (78.89)
5 Total profit before tax 3,163.08 6,582.74
6 Tax expense
7 Current tax 661.28 1,529.51
8 Deferred tax 0.00 0.00
9 Total tax expenses 661.28 1,529.51
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 2,501.80 5,053.23
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 (4.71) 81.05
16 Total profit (loss) for period 2,497.09 5,134.28
17 Other comprehensive income net of taxes 131.19 131.60
18 Total Comprehensive Income for the period 2,628.28 5,265.88
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 99,959.04
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.78 11.88
Diluted earnings (loss) per share from continuing operations 5.78 11.88
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 5.78 11.88
Diluted earnings (loss) per share from continuing and discontinued operations 5.78 11.88
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: NOTES: 1. The above financial results were reviewed by the Audit Committee of Directors on 30th May, 2026 and thereafter approved and taken on record by the Board of Directors at its meeting held on 30th May, 2026. The statutory auditors have issued auditors report with an unmodified opinion on the aforesaid results. 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 notified Central Rules on 8th May 2026, however State Rules are yet to be notified. 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. During the year, The Company has considered ITC on the warehouses assets in the Reclaimable ledger. The same has been done for the earlier years also. 5. A fire incident occurred in the Godown area for the storage of raw cotton bales and yarn during the intervening night of 23rd/24th May 2026 at the company’s unit located at Lalru, Distt Mohali, Punjab. There was no casuality and injury to life and the affected godown and the stocks stored therein are adequately insured. No impact on the production/operations. 6. The figures for the quarter ended 31st March 2026 and the corresponding quarter ended in the previous year as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the year to date figures upto the end of the third quarter of the relevant financial year. 7. Previous period's figures have been regrouped / rearranged wherever considered necessary. 8. The above financial results have been consolidated in respect of Associate Companies and wholly owned subsidiary companies pursuant to the requirement of section 129 (3) of the Companies Act, 2013.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 51,032.87
Capital work-in-progress 6,615.43
Investment property 29,374.58
Goodwill 0.00
Other intangible assets 0.00
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 9,781.31
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 2,875.66
2 Other Non-Current Assets 201.88
Total of other non-current financial assets 3,077.54
Total non-current financial assets 12,858.85
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 99,881.73
2 Current assets
Inventories 46,388.65
Current financial asset
Current investments 1,456.66
Trade receivables, current 17,316.56
Cash and cash equivalents 2,075.72
Bank balance other than cash and cash equivalents 917.31
Loans, current 2,651.24
Other current financial assets
Total of other current financial assets 18,303.40
Total current financial assets 42,720.89
Current tax assets (net) 345.25
Other current assets
Total of other current assets
Total current assets 89,454.79
3 Non-current assets classified as held for sale 684.35
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,90,020.87
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,340.47
Other equity 99,959.04
Total equity attributable to owners of parent 1,04,299.51
Non controlling interest 0.00
Total equity 1,04,299.51
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 31,740.26
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 Financial Liabilities 1,297.37
Total of other non-current financial liabilities 1,297.37
Total non-current financial liabilities 33,037.63
Provisions, non-current 240.34
Deferred tax liabilities (net) 3,725.49
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 384.70
Total of other non-current liabilities 384.70
Total non-current liabilities 37,388.16
Current liabilities
Current financial liabilities
Borrowings, current 36,439.18
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 353.64
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,843.87
Total Trade payable 6,197.51
Other current financial liabilities
1 Other Financial Liabilities 3,994.16
Total of other current financial liabilities 3,994.16
Total current financial liabilities 46,630.85
Other current liabilities 1,498.09
1 Other current liabilities 1,498.09
Total of other current liabilities 1,498.09
Provisions, current 204.26
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 48,333.20
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 85,721.36
Total equity and liabilites 1,90,020.87
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 Textile 29,990.53 1,19,017.67
2 Sugar 4,105.81 21,633.80
3 Others 0.0000053 0.0007474
Total Segment Revenue 34,096.87 1,40,726.21
Less: Inter segment revenue 255.18 368.18
Revenue from operations 33,841.69 1,40,358.03
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textile 2,422.88 2,301.44
2 Sugar 1,415.49 3,624.61
3 Others 326.81 5,047.21
Total Profit before tax 4,165.18 10,973.26
i. Finance cost 1,001.21 4,311.63
ii. Other Unallocable Expenditure net off Unallocable income 4.71 (81.05)
Profit before tax 3,159.26 6,742.68
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textile 1,12,626.01 1,12,626.01
2 Sugar 13,514.44 13,514.44
3 Others 0.00 0.00
Total Segment Asset 1,26,140.45 1,26,140.45
Un-allocable Assets 63,880.42 63,880.42
Net Segment Asset 1,90,020.87 1,90,020.87
4 Segment Liabilities
Segment Liabilities
1 Textile 36,222.83 36,222.83
2 Sugar 7,109.91 7,109.91
3 Others 0.00 0.00
Total Segment Liabilities 43,332.74 43,332.74
Un-allocable Liabilities 3,320.47 3,320.47
Net Segment Liabilities 46,653.21 46,653.21
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
1 Amount of itesm that will not be reclassified to profit and loss 131.19 131.60
Total Amount of items that will not be reclassified to profit and loss 131.19 131.60
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 Amount of itesm that will be reclassified to profit and loss 131.60 131.60
Total Amount of items that will be reclassified to profit and loss 131.60 131.60
4 Income tax relating to items that will be reclassified to profit or loss 131.60 131.60
5 Total Other comprehensive income 131.19 131.60



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 6,582.74
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4,311.63
Adjustments for decrease (increase) in inventories 8,149.46
Adjustments for decrease (increase) in trade receivables, current (6,025.80)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 (1,505.59)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 5,035.11
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
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 0.00
Adjustments for dividend income 19.32
Adjustments for interest income 571.13
Adjustments for share-based payments 0.00
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) (9,072.93)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 301.43
Net cash flows from (used in) operations 6,884.17
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 6,884.17
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 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 (9,141.41)
Purchase of property, plant and equipment 0.00
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 19.32
Interest received 568.07
Income taxes paid (refund) 579.57
Other inflows (outflows) of cash 2,731.08
Net cash flows from (used in) investing activities (6,402.51)
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 13,844.68
Repayments of borrowings 7,917.25
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 4,402.07
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,525.36
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,007.02
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 2,007.02
Cash and cash equivalents cash flow statement at beginning of period 68.70
Cash and cash equivalents cash flow statement at end of period 2,075.72





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 K R AGGARWAL & ASSOCIATES Yes 30-09-2027