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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   15:30:00
End date and time of board meeting 30-May-2025   16:15:00
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 Declaration of unmodified opinion



Financial Results Ind-AS
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 3901393000 15300840000
Other income 155318000 475959000
Total income 4056711000 15776799000
2 Expenses
(a) Cost of materials consumed 2922098000 8846894000
(b) Purchases of stock-in-trade 48220000 66216000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -891306000 -293127000
(d) Employee benefit expense 488806000 1817540000
(e) Finance costs 149752000 459595000
(f) Depreciation, depletion and amortisation expense 133648000 476173000
(f) Other Expenses
1 Power & Fuel 417517000 1932614000
2 Other Expenses 595814000 2215011000
Total other expenses 1013331000 4147625000
Total expenses 3864549000 15520916000
3 Total profit before exceptional items and tax 192162000 255883000
4 Exceptional items 0 -20500000
5 Total profit before tax 192162000 235383000
6 Tax expense
7 Current tax 30820000 55343000
8 Deferred tax 0 0
9 Total tax expenses 30820000 55343000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 161342000 180040000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 458000 4842000
16 Total profit (loss) for period 161800000 184882000
17 Other comprehensive income net of taxes 12968000 13060000
18 Total Comprehensive Income for the period 174768000 197942000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 432056000 432056000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 9469316000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.74 4.28
Diluted earnings (loss) per share from continuing operations 3.74 4.28
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 3.74 4.28
Diluted earnings (loss) per share from continuing and discontinued operations 3.74 4.28
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: n n1. The above financial results were reviewed by the Audit Committee of Directors on 30th May, 2025 and thereafter approved and taken on record by the Board of Directors at its meeting held on 30th May, 2025. The statutory auditors have issued auditors report with an unmodified opinion on the aforesaid results. n n2. 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. n n3.The figures for the quarter ended 31st March, 2025 and the corresponding quarter ended in the previous year as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the year to date figures upto the end of the third quarter of the relevant financial year. n n4. Previous period's figures have been regrouped / rearranged whereever considered necessary n n5. The above financial results have been consolidated in respect of Associate Companies and wholly owned subsidiary companies pursuant to the requirement of section 129 (3) of the Companies Act, 2013.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 5085927000
Capital work-in-progress 423354000
Investment property 2371642000
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 971503000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 222407000
Total non-current financial assets 1193910000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 9074833000
2 Current assets
Inventories 5453810000
Current financial asset
Current investments 154121000
Trade receivables, current 1896884000
Cash and cash equivalents 6870000
Bank balance other than cash and cash equivalents 67890000
Loans, current 78618000
Other current financial assets 1156009000
Total current financial assets 3360392000
Current tax assets (net) 25967000
Other current assets 0
Total current assets 8840169000
3 Non-current assets classified as held for sale 13944000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 17928946000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 434047000
Other equity 9469316000
Total equity attributable to owners of parent 9903363000
Non controlling interest
Total equity 9903363000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1966338000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 91547000
Total non-current financial liabilities 2057885000
Provisions, non-current 21323000
Deferred tax liabilities (net) 265899000
Deferred government grants, Non-current 0
Other non-current liabilities 29987000
Total non-current liabilities 2375094000
Current liabilities
Current financial liabilities
Borrowings, current 4248663000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 49777000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 821387000
Total Trade payable 871164000
Other current financial liabilities 373199000
Total current financial liabilities 5493026000
Other current liabilities 134966000
Provisions, current 22497000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 5650489000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 8025583000
Total equity and liabilites 17928946000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Textile 3433262000 13263244000
2 Sugar 493349000 2034565000
3 Others 147000 309000
Total Segment Revenue 3926758000 15298118000
Less: Inter segment revenue 37206000 37206000
Revenue from operations 3889552000 15248847000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textile 155079000 273974000
2 Sugar 141416000 284183000
3 Others 45419000 157321000
Total Profit before tax 341914000 715478000
i. Finance cost 149752000 149752000
ii. Other Unallocable Expenditure net off Unallocable income -458000 -458000
Profit before tax 192620000 260725000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textile 11582870000 11582870000
2 Sugar 1636974000 1636974000
3 Others 0 0
Total Segment Asset 13219844000 13219844000
Un-allocable Assets 4709102000 4709102000
Net Segment Asset 17928946000 17928946000
4 Segment Liabilities
Segment Liabilities
1 Textile 4267470000 4267470000
2 Sugar 1126202000 1126202000
3 Others 0 0
Total Segment Liabilities 5393672000 5393672000
Un-allocable Liabilities 246962000 246962000
Net Segment Liabilities 5640634000 5640634000
Disclosure of notes on segments



Other Comprehensive Income
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
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 Amount of items that will not be reclassified to profit and loss 12968000 13060000
Total Amount of items that will not be reclassified to profit and loss 12968000 13060000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 0
5 Total Other comprehensive income 12968000 13060000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 235383000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 459595000
Adjustments for decrease (increase) in inventories 187286000
Adjustments for decrease (increase) in trade receivables, current -324054000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 229340000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 467173000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -436264000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 583076000
Net cash flows from (used in) operations 818459000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 41870000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 776589000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 1722001000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 1932000
Interest received 56033000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 408972000
Net cash flows from (used in) investing activities -1255064000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1038717000
Repayments of borrowings 152580000
Payments of lease liabilities 0
Dividends paid 3586000
Interest paid 432670000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 449881000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -28594000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -28594000
Cash and cash equivalents cash flow statement at beginning of period 35464000
Cash and cash equivalents cash flow statement at end of period 6870000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 K R AGGARWAL & ASSOCIATES Yes 30-Sep-2027