Integrated Filing — IndAS



General information about company

Scrip Code 532641
NSE Symbol NDL
MSEI Symbol NOTLISTED
ISIN INE875G01048
Name of company NANDAN DENIM 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 Textiles
Start date and time of board meeting 12-08-2026   12:20:00
End date and time of board meeting 12-08-2026   15:05:00
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
No any Default



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 62,238.91 62,238.91
Other income 242.76 242.76
Total income 62,481.67 62,481.67
2 Expenses
(a) Cost of materials consumed 51,944.37 51,944.37
(b) Purchases of stock-in-trade 0.96 0.96
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (30.64) (30.64)
(d) Employee benefit expense 2,319.42 2,319.42
(e) Finance costs 486.09 486.09
(f) Depreciation, depletion and amortisation expense 1,162.83 1,162.83
(f) Other Expenses
1 Other Expenses 5,567.13 5,567.13
Total other expenses 5,567.13 5,567.13
Total expenses 61,450.16 61,450.16
3 Total profit before exceptional items and tax 1,031.51 1,031.51
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,031.51 1,031.51
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (448.10) (448.10)
9 Total tax expenses (448.10) (448.10)
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 1,479.61 1,479.61
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 1,479.61 1,479.61
17 Other comprehensive income net of taxes (18.36) (18.36)
18 Total Comprehensive Income for the period 1,461.25 1,461.25
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 14,414.73 14,414.73
Face value of equity share capital 1 1
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 0.1 0.1
Diluted earnings (loss) per share from continuing operations 0.1 0.1
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 0.1 0.1
Diluted earnings (loss) per share from continuing and discontinued operations 0.1 0.1
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. The above un-audited Financial Results for the Quarter ended 30th June, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12th August, 2026. The Financial results are being published in accordance with regulation 33 & 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) 4 Rules, 2015 (Ind AS), prescribed under section 133 of the Companies Act, 2013, and other recognised accounting practices and policies to the extent applicable. 3. Segment reporting as defined in IND-AS 108 is not applicable; since the Company has only one reportable segment i.e. Textiles. 4. The figures of the current quarter (i.e. three month ended March 31, 2026) are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures up to the third quarter ended 31st December 2025, which are subjected to limited review. 5. Figures of previous reporting periods have been regrouped/reclassified/restated wherever necessary to correspond with the figures of the current reporting period. 6. Nandan Denim Limited has entered into a Share Transfer cum Shareholders’ Agreement with the Special Purpose Vehicle i.e. M/s. Opera Vayu (Narmada) Private Limited (“SPV”), and Shivman Wind Energy Private Limited (Promoter and Project Implementer) for purchase of wind & solar power under the applicable group captive renewable power route. Company has acquired 40,02,096 (6.1%) equity shares of Opera Vayu (Narmada) Private Limited for a total consideration of Rs. 4,00,20,960/- (Rupees Four Crore Twenty Thousand Nine Hundred Sixty Only) on July 13, 2026.



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 Other comprehensive income [net of tax] (18.36) (18.36)
Total Amount of items that will not be reclassified to profit and loss (18.36)
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
5 Total Other comprehensive income (18.36) (18.36)