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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 14-08-2026   14:45:00
End date and time of board meeting 14-08-2026   16:00:00
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 DEFAULT ON LOANS AND DEBT SECURITIES DURING THE QUARTER ENDED 30.06.2026.



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 31,653.20 31,653.20
Other income 2,662.44 2,662.44
Total income 34,315.64 34,315.64
2 Expenses
(a) Cost of materials consumed 13,033.97 13,033.97
(b) Purchases of stock-in-trade 123.59 123.59
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,363.92 3,363.92
(d) Employee benefit expense 4,017.85 4,017.85
(e) Finance costs 1,299.92 1,299.92
(f) Depreciation, depletion and amortisation expense 1,189.24 1,189.24
(f) Other Expenses
1 Power & Fuel 3,298.91 3,298.91
2 Other Expenses 4,938.53 4,938.53
Total other expenses 8,237.44 8,237.44
Total expenses 31,265.93 31,265.93
3 Total profit before exceptional items and tax 3,049.71 3,049.71
4 Exceptional items (28.46) (28.46)
5 Total profit before tax 3,021.25 3,021.25
6 Tax expense
7 Current tax 493.36 493.36
8 Deferred tax 0.00 0.00
9 Total tax expenses 493.36 493.36
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 2,527.89 2,527.89
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 2,527.89 2,527.89
17 Other comprehensive income net of taxes 2.69 2.69
18 Total Comprehensive Income for the period 2,530.58 2,530.58
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 4,320.56 4,320.56
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 5.85 5.85
Diluted earnings (loss) per share from continuing operations 5.85 5.85
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 5.85 5.85
Diluted earnings (loss) per share from continuing and discontinued operations 5.85 5.85
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: 1. The above financial results were reviewed by the Audit Committee of Directors on 14th August, 2026 and thereafter approved and taken on record by the Board of Directors at its meeting held on 14th August, 2026. 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. 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. 4. The figures of last quarter of the previous year were the balancing figures between audited figures in respect of full financial year and the published year to date figures upto the third quarter of the previous financial year. 5. Previous period's figures have been regrouped/rearranged wherever considered necessary. 6. The Financial results have been subjected to limited review by Statutory Auditors of the company.



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)
1 Textile 26,861.68 26,861.68
2 Sugar 4,564.84 4,564.84
3 Others 0.0006122 0.0006122
Total Segment Revenue 31,487.74 31,487.74
Less: Inter segment revenue 0.00 0.00
Revenue from operations 31,487.74 31,487.74
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textile 2,293.09 2,293.09
2 Sugar 810.96 810.96
3 Others 1,245.58 1,245.58
Total Profit before tax 4,349.63 4,349.63
i. Finance cost 1,299.92 1,299.92
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 3,049.71 3,049.71
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textile 1,08,553.70 1,08,553.70
2 Sugar 12,645.16 12,645.16
3 Others 0.00 0.00
Total Segment Asset 1,21,198.86 1,21,198.86
Un-allocable Assets 84,694.81 84,694.81
Net Segment Asset 2,05,893.67 2,05,893.67
4 Segment Liabilities
Segment Liabilities
1 Textile 44,659.53 44,659.53
2 Sugar 5,404.87 5,404.87
3 Others 0.00 0.00
Total Segment Liabilities 50,064.40 50,064.40
Un-allocable Liabilities 3,959.47 3,959.47
Net Segment Liabilities 54,023.87 54,023.87
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 Amount of items that will not be reclassified to profit and loss 2.69 2.69
Total Amount of items that will not be reclassified to profit and loss 2.69
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 items that will be reclassified to profit and loss 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2.69 2.69