Integrated Filing — IndAS



General information about company

Scrip Code 535458
NSE Symbol NIBL
MSEI Symbol NA
ISIN INE047O01014
Name of company NRB Industrial Bearings 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 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 Standalone
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 Bearing Industry
Start date and time of board meeting 05-08-2026   13:30:00
End date and time of board meeting 05-08-2026   13:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
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 01-04-2026 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 Standalone Standalone
1 Income
Revenue from operations 1,890.30 1,890.30
Other income 85.67 85.67
Total income 1,975.97 1,975.97
2 Expenses
(a) Cost of materials consumed 725.72 725.72
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 63.08 63.08
(d) Employee benefit expense 649.09 649.09
(e) Finance costs 342.69 342.69
(f) Depreciation, depletion and amortisation expense 253.77 253.77
(f) Other Expenses
1 Other Expenses 613.89 613.89
Total other expenses 613.89 613.89
Total expenses 2,648.24 2,648.24
3 Total profit before exceptional items and tax (672.27) (672.27)
4 Exceptional items 0.00 0.00
5 Total profit before tax (672.27) (672.27)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (672.27) (672.27)
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 (672.27) (672.27)
17 Other comprehensive income net of taxes (47.66) (47.66)
18 Total Comprehensive Income for the period (719.93) (719.93)
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 484.61 484.61
Face value of equity share capital 2 2
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 -2.77 -2.77
Diluted earnings (loss) per share from continuing operations -2.77 -2.77
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 -2.77 -2.77
Diluted earnings (loss) per share from continuing and discontinued operations -2.77 -2.77
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 Standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. This Statement is as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The Operations of the Company fall within a single primary segment viz. Bearings and other related components. 3. As at June 30, 2026 the Company has a net current liability position of Rs. 1,943.87 lakhs and has a negative net worth of Rs.5,885.70 lakhs. The management of the Company has formulated strategic plans for improving the profitability of the Company, which includes increase in sales and reduction in operating expenses. The Promoter director has also provided a commitment in the form of support letter to provide the necessary financial support to the Company to meet its operational and financial obligations as and when they fall due. Based on the business plans of the Company, cash flow projections and support letter from Promoter director, management is confident that the Company will be able to meet its financial obligations as they arise. Accordingly, these financial results have been prepared on the basis that the Company will continue as a going concern for the foreseeable future. 4. During the year ended March 31, 2026, the Company recognised an exceptional expense of Rs.172.75 lakhs towards the impact of the New Labour Codes notified effective November 21, 2025, primarily arising from the change in wage definition. The Company continues to monitor further regulatory developments and will account for any additional impact, if required. 5. Pursuant to the Family Settlement Agreement duly executed among the parties concerned in earlier years, certain procedural and regulatory requirements are currently in the process of being completed to effectuate the transmission of shares as stipulated therein. This change is not expected to have any impact on the financial results of the Company. 6. The above standalone financial results of the Company for quarter ended June 30, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 05, 2026. 7. Figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year upto March 31, 2026 and unaudited published year-to-date figures upto December 31, 2025, being the date of end of third quarter of the financial year which were subject to limited review by auditors.



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 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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the defined benefit liability / (asset) (47.66) (47.66)
Total Amount of items that will not be reclassified to profit and loss (47.66)
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
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 0.00 0.00
5 Total Other comprehensive income (47.66) (47.66)