Integrated Filing — IndAS



General information about company

Scrip Code 535136
NSE Symbol NIBE
MSEI Symbol NOTLISTED
ISIN INE149O01018
Name of company NIBE 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 10-08-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 14-08-2026   17:30:00
End date and time of board meeting 14-08-2026   18:30:00
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 6,301.42 6,301.42
Other income 204.54 204.54
Total income 6,505.96 6,505.96
2 Expenses
(a) Cost of materials consumed 3,109.76 3,109.76
(b) Purchases of stock-in-trade 3,487.83 3,487.83
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,376.45) (1,376.45)
(d) Employee benefit expense 662.23 662.23
(e) Finance costs 344.29 344.29
(f) Depreciation, depletion and amortisation expense 430.83 430.83
(f) Other Expenses
1 Aircraft operating expenses 76.43 76.43
2 Other Expenses 1,294.27 1,294.27
Total other expenses 1,370.70 1,370.70
Total expenses 8,029.19 8,029.19
3 Total profit before exceptional items and tax (1,523.23) (1,523.23)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,523.23) (1,523.23)
6 Tax expense
7 Current tax 2.79 2.79
8 Deferred tax (326.28) (326.28)
9 Total tax expenses (323.49) (323.49)
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 (1,199.74) (1,199.74)
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 (1,199.74) (1,199.74)
17 Other comprehensive income net of taxes (1.40) (1.40)
18 Total Comprehensive Income for the period (1,201.14) (1,201.14)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (1,103.37) (1,103.37)
Total profit or loss, attributable to non-controlling interests (96.37) (96.37)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (1,104.77) (1,104.77)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (96.37) (96.37)
21 Details of equity share capital
Paid-up equity share capital 1,526.13 1,526.13
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 -7.34 -7.34
Diluted earnings (loss) per share from continuing operations -7.34 -7.34
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 -7.34 -7.34
Diluted earnings (loss) per share from continuing and discontinued operations -7.34 -7.34
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 consolidated financial results have been reviewed and recommended for approval by the Audit Committee and taken on record and approved by the Board of Directors in their respective meetings held on August 14, 2026 in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 2. The consolidated financial results of Nibe Limited and its subsidiaries (the 'Group') have been prepared in accordance with the recognition & measurement principles of applicable Indian Accounting Standards (IND AS) notified under the Companies (Indian Accounting Standards) Rules 2015 as specified in Section 133 of the Companies Act 2013 read with Regulation 33 of Securities Exchange Board of India (Listing Obligations & Disclosure Requirements ) Regulation 2015 and other recognised accounting practices & policies. 3. During the quarter ended March 31, 2026, the Holding Company has allotted 4,40,000 Equity shares of face value of Rs. 10/- each, at a price of Rs. 1,258 (including share premium of Rs. 1,248) amounting to Rs. 5,535.20 lakhs and 15,62,000 share warrants convertible into same number of equity shares at the price of Rs. 1,258/- per equity (Rs. 314.50 per warrants i.e 25% of Rs.1,258 paid on allotment /- amounting to Rs. 4,912.49 lakhs. During the quarter ended June 30, 2026, the Holding Company has allotted 3,20,000 equity shares of face value of Rs. 10/- each, at a price of Rs. 1,258 (including share premium of Rs. 1,248) on receipt of balance amount of Rs. 943.50 per equity warrants amounting to Rs. 3,019.20 lakhs (being 75% of warrant amount). Out of total Rs. 13,466.89 Lakhs, the Holding Company has utilized Rs. 13,464.36 Lakhs as on June 30, 2026. The Company has Rs. 2.53 Lakhs unutilized amount lying in separate bank account of the Holding Company. The utilisation of net proceeds from private placement is summarised below: a. Used for capex: Rs. 2,400/- lakhs b. Repayment of existing borrowing: 7,500/- lakhs c. Augment Working Capital needs of the Company: 2,311/- lakhs d. General corporate function: Rs. 1,253.36 /- lakhs Total: Rs. 13,464.36/- lakhs 4. The consolidated financial results include the financial statement of six subsidiaries and one stepdown subsidiary of the Company: Nibe Automobile Limited: Subsidiary Company: 94.02% Nibe Defence and Aerospace Limited: Subsidiary Company: 60.30% Karmayogi Manufacturing Private Limited: Subsidiary Company: 51% Nibe Meson Naval Limited: Subsidiary Company: 99.50% Nibe Technologies Private Limited: Subsidiary Company: 100% Nibe Space Private Limited: Subsidiary Company: 76% Nibe Aeronautics Limited*: Stepdown subsidiary: Nil #Nibe Defence & Aerospace Limited held a 76% stake in Nibe Aeronautics Limited up to April 09, 2026. Accordingly, the financial results of Nibe Aeronautics Limited up to that date have been incorporated in consolidated financial results. 5. The Group primarily operates in defence and aeronautics segment. Refer segment information for segment wise revenue, results, assets and liabilities. The segment report is enclosed herewith. 6. Previous year/period figures have been reclassified wherever necessary to confirm with current year/period classification and presentation.



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)
1 Defence 6,212.75 6,212.75
2 Aeronautics 0.0008867 0.0008867
Total Segment Revenue 6,301.42 6,301.42
Less: Inter segment revenue 0.00 0.00
Revenue from operations 6,301.42 6,301.42
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Defence (1,496.85) (1,496.85)
2 Aeronautics (26.38) (26.38)
Total Profit before tax (1,523.23) (1,523.23)
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (1,523.23) (1,523.23)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Defence 67,078.06 67,078.06
2 Aeronautics 0.00 0.00
Total Segment Asset 67,078.06 67,078.06
Un-allocable Assets 0.00 0.00
Net Segment Asset 67,078.06 67,078.06
4 Segment Liabilities
Segment Liabilities
1 Defence 27,928.36 27,928.36
2 Aeronautics 0.00 0.00
Total Segment Liabilities 27,928.36 27,928.36
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 27,928.36 27,928.36
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
1 Items that will not be reclassified to profit or loss (1.87) (1.87)
Total Amount of items that will not be reclassified to profit and loss (1.87)
2 Income tax relating to items that will not be reclassified to profit or loss (0.47) (0.47)
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 (1.40) (1.40)





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 M/s Kailash Chand Jain & Co Yes 31-03-2027