Integrated Filing — IndAS



General information about company

Scrip Code 543264
NSE Symbol NURECA
MSEI Symbol NOTLISTED
ISIN INE0DSF01015
Name of company NURECA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 21-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Home Healthcare and Wellness Products
Start date and time of board meeting 21-07-2026   15:00:00
End date and time of board meeting 21-07-2026   15:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,034.30 4,034.30
Other income 182.00 182.00
Total income 4,216.30 4,216.30
2 Expenses
(a) Cost of materials consumed 495.70 495.70
(b) Purchases of stock-in-trade 1,352.40 1,352.40
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 620.90 620.90
(d) Employee benefit expense 442.90 442.90
(e) Finance costs 20.10 20.10
(f) Depreciation, depletion and amortisation expense 60.80 60.80
(f) Other Expenses
1 Fair value changes and net loss on investments 7.00 7.00
2 Others 773.20 773.20
Total other expenses 780.20 780.20
Total expenses 3,773.00 3,773.00
3 Total profit before exceptional items and tax 443.30 443.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 443.30 443.30
6 Tax expense
7 Current tax 24.00 24.00
8 Deferred tax 112.50 112.50
9 Total tax expenses 136.50 136.50
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 306.80 306.80
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 306.80 306.80
17 Other comprehensive income net of taxes (1.70) (1.70)
18 Total Comprehensive Income for the period 305.10 305.10
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 954.20 954.20
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.21 3.21
Diluted earnings (loss) per share from continuing operations 3.21 3.21
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 3.21 3.21
Diluted earnings (loss) per share from continuing and discontinued operations 3.21 3.21
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) 1. These Consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standard) Rules, 2015, as amended and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other accounting principles generally accepted in India. 2. The Group operates in single business segment i.e. Home healthcare and wellness products hence there are no reportable segments as per Ind AS 108 Operating Segments. 3. The figures for the last quarter ended March 31, 2026 is the balancing figures between audited figures in respect of the full financial year and the published, year to date, figures up to the end of the third quarter of the relevant financial year. Also, the figures up to the end of the third quarter had only been reviewed and not subject to audit. 4. 'During the previous year, the Company undertook a buyback of equity shares through the tender offer route. The Company bought back equity shares at a price of Rs.330 per share. The buyback was funded from the Company’s free reserves, including securities premium. The buyback was completed during the quarter ended December 31, 2025, accordingly equity shares bought back have been extinguished in accordance with applicable law, and a Capital Redemption Reserve equal to the nominal value of the shares bought back has been created pursuant to Section 69 of the Companies Act, 2013. 5. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on July 21, 2026. The limited review, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, has been completed by the Statutory Auditors and they have expressed an unmodified opinion on the aforesaid results.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Item that will be reclassified to profit or loss (1.70) (1.70)
Total Amount of items that will be reclassified to profit and loss (1.70)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (1.70) (1.70)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Singhi and Company Yes 31-08-2028