Integrated Filing — IndAS



General information about company

Scrip Code 535458
NSE Symbol NIBL
MSEI Symbol NOTLISTED
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 28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Bearing Industry
Start date and time of board meeting 28-10-2026   12:40:00
End date and time of board meeting 28-10-2026   12:55:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 27-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.nrbindustrialbearings.com/
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,140.79 4,031.09
Other income 95.94 181.61
Total income 2,236.73 4,212.70
2 Expenses
(a) Cost of materials consumed 858.75 1,584.47
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (62.51) 0.57
(d) Employee benefit expense 715.02 1,364.11
(e) Finance costs 341.01 683.70
(f) Depreciation, depletion and amortisation expense 274.85 528.62
(f) Other Expenses
1 Other expenses 794.16 1,408.05
Total other expenses 794.16 1,408.05
Total expenses 2,921.28 5,569.52
3 Total profit before exceptional items and tax (684.55) (1,356.82)
4 Exceptional items 0.00 0.00
5 Total profit before tax (684.55) (1,356.82)
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 (684.55) (1,356.82)
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 (684.55) (1,356.82)
17 Other comprehensive income net of taxes (47.66) (95.32)
18 Total Comprehensive Income for the period (732.21) (1,452.14)
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 -2.83 -5.6
Diluted earnings (loss) per share from continuing operations -2.83 -5.6
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 -2.83 -5.6
Diluted earnings (loss) per share from continuing and discontinued operations -2.83 -5.6
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. These Standalone financia l 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 prin ciples generally accepted in India. This Statement is as per Regulation 33 of SEBI (Listing Obl igations 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 September 30, 2026 the Company has a net current liability position of Rs. 2,767.81 lakhs and has a negative net worth of Rs.S,918.37 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 a 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 any 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 resu lts of the Company. 6. The above standalone financial results of the Company for quarter and six months ended September 30, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at the ir respective meetings held on October 28 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 3,536.70
Capital work-in-progress 328.66
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 525.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 188.45
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 434.05
Total of other non-current financial assets 434.05
Total non-current financial assets 622.50
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 217.80
2 Non Current tax assets 633.64
3 Right of use asset 760.58
Total of other non-current assets 1,612.02
Total non-current assets 6,624.88
2 Current assets
Inventories 2,556.38
Current financial asset
Current investments 2,216.21
Trade receivables, current 1,262.59
Cash and cash equivalents 18.85
Bank balance other than cash and cash equivalents 810.09
Loans, current 0.00
Other current financial assets
Total of other current financial assets
Total current financial assets 4,307.74
Current tax assets (net) 0.00
Other current assets
1 Other current assets 304.62
Total of other current assets 304.62
Total current assets 7,168.74
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 13,793.62
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 484.61
Other equity (6,402.98)
Total equity attributable to owners of parent (5,918.37)
Non controlling interest
Total equity (5,918.37)
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 8,776.60
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 109.81
Total Trade payable 109.81
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 8,886.41
Provisions, non-current 889.03
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 9,775.44
Current liabilities
Current financial liabilities
Borrowings, current 6,770.56
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,436.76
Total Trade payable 2,436.76
Other current financial liabilities
1 Other current financial liabilities 227.35
Total of other current financial liabilities 227.35
Total current financial liabilities 9,434.67
Other current liabilities 223.88
1 Other current liabilities 208.31
2 Contract Liabilities 15.57
Total of other current liabilities 223.88
Provisions, current 278.00
Current tax liabilities (Net)
Deferred government grants, Current 0.00
Total current liabilities 9,936.55
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 19,711.99
Total equity and liabilites 13,793.62
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 / (assest) (47.66) (95.32)
Total Amount of items that will not be reclassified to profit and loss (47.66) (95.32)
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) (95.32)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (1,356.82)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 683.70
Adjustments for decrease (increase) in inventories (370.38)
Adjustments for decrease (increase) in trade receivables, current (179.32)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (47.53)
Adjustments for decrease (increase) in other non-current assets 0.72
Adjustments for other financial assets, non-current 0.01
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 146.37
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 47.01
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 528.62
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 53.95
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (96.42)
Adjustments for dividend income 0.00
Adjustments for interest income 38.88
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (68.52)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (107.60)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 551.73
Net cash flows from (used in) operations (805.09)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 13.95
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (819.04)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 587.36
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 118.86
Purchase of other long-term assets 487.43
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 16.87
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (939.06)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,113.62
Repayments of borrowings 136.03
Payments of lease liabilities 37.79
Dividends paid 0.00
Interest paid 180.66
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,759.14
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1.04
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1.04
Cash and cash equivalents cash flow statement at beginning of period 17.81
Cash and cash equivalents cash flow statement at end of period 18.85