INTEGRATED FILING — NBFC



General information about company

Scrip code 532895
NSE Symbol NAGREEKCAP
MSEI Symbol NOTLISTED
ISIN INE245I01016
Name of company NAGREEKA CAPITAL & INFRASTRUCTURE 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Single segment
Description of single segment Non-Banking Finance Company
Start date and time of board meeting 28-May-2025   16:45:00
End date and time of board meeting 28-May-2025   19:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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
(III) 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 2024-05-29
Indicate Company website link for updated RPT policy of the Company www.nagreeka.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
NA


Financial Results — NBFC
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 Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
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
(i) Interest Income 3023000 13965000
(ii) Dividend Income 2562000 15690000
(iii) Rental Income 111000 434000
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes 0 0
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
1 Sale Of Securities 246467000 520446000
2 Other Operating Income -92916000 20750000
Total other revenue from operations 153551000 541196000
Total Revenue From Operations 159247000 571285000
Other income 81222000 81222000
Total income 240469000 652507000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 71317000 404956000
Changes in inventories of finished goods, work-in-progress and stock-in-trade -2072000 -120579000
Employee benefit expense 561000 2092000
Finance costs 20299000 62165000
Depreciation, depletion and amortisation expense 107000 435000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 353000 232000
(f) Other expenses
1 Impairment on financial Assets 5864000 5864000
2 Other Expenses 40638000 46167000
Total other expenses 46502000 52031000
Total expenses 137067000 401332000
3 Total profit before exceptional items and tax 103402000 251175000
4 Exceptional items 0 0
5 Total profit before tax 103402000 251175000
7 Tax expense
8 Current tax 0 0
9 Deferred tax 28122000 65559000
10 Total tax expenses 28122000 65559000
11 Net Profit Loss for the period from continuing operations 75280000 185616000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 75280000 185616000
16 Other comprehensive income net of taxes 36000 -18000
17 Total Comprehensive Income for the period 75316000 185598000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 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
20 Details of equity share capital
Paid-up equity share capital 63077000 63077000
Face value of equity share capital 0 0
21 Reserves excluding revaluation reserve 0
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 5.97 14.71
Diluted earnings per share from continuing operations 0 0
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 5.97 14.71
Diluted earnings per share 0 0
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block
Textual Information(1) 1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28th May 2025. The Company is primarily engaged in the business of NBFC and accordingly there are no separate reportable segments as per Ind AS 108 dealing with segment reporting 3 The figures of the last quarters ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of the full financial years and the unaudited publised year to date figures upto December 31, 2024 and December 31, 2023 for respective years which were subjected to limited review. 1 Previous year/period figures have been rearranged/regrouped wherever necessary to make them comparable with current period figures.


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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 251175000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 62165000
Adjustments for decrease (increase) in inventories -120579000
Adjustments for decrease (increase) in trade receivables, current -13793000
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 -120405000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 17876000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -45868000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 6532000
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) 0
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) -214072000
Net cash flows from (used in) operations 37103000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 4391000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 32712000
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 0
Proceeds from sales of investment property 5758000
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 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 5758000
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 0
Repayments of borrowings 3169000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 62141000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -65310000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -26840000
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 -26840000
Cash and cash equivalents cash flow statement at beginning of period 29906000
Cash and cash equivalents cash flow statement at end of period 3066000




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 Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 3066000
Bank Balance other than (a) above 0
Derivative financial instruments 0
Receivables
(I) Trade Receivables 25513000
(II) Other Receivables 0
Loans 328057000
Investments 58300000
Other Financial assets 9828000
Total Financial Assets 424764000
2 Non Financial Asset
Inventories 546895000
Current tax assets (Net) 29112000
Deferred tax Assets (Net) 259850000
Investment Property 0
Biological assets other than bearer plants 0
Property, Plant and Equipment 11223000
Capital work-in-progress 0
Intangible assets under development 0
Goodwill 0
Other Intangible assets 0
Other non-financial assets (to be specified) 41793000
Total Non Financial Assets 888873000
Total assets 1313637000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 63077000
Other equity 148212000
Total equity attributable to owners of parent 211289000
Non controlling interest
Total equity 211289000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0
(b) Payables 0
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 0
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 105211000
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 118000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 549000
(C ) Debt Securities 0
(d) Borrowings (Other than Debt Securities) 832386000
(e) Deposits 0
(f) Subordinated Liabilities 120000000
(g) Other financial liabilities 40936000
Total Financial Liabilities 1099200000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0
(b) Provisions 1241000
(C ) Deferred tax liabilities (Net) 0
(d) Other non-financial liabilities 1907000
Total Non Financial Liabilities 3148000
Total liabilities 1102348000
Total equity and liabilites 1313637000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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)
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
Whether accounts are audited or unaudited Unaudited Audited
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income
Particulars 3 months/ 6 month 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 Unaudited Audited
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 Gains/(Losses) on Defined Benefit Plans 36000 -18000
Total Amount of items that will not be reclassified to profit and loss 36000 -18000
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 36000 -18000




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 DAS & PRASAD Yes 30-Aug-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr SUSHIL PATWARI Key Managerial Personnel Loan 250000000 APPROVED 23810000 25427000 1617000
2 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Smt Anita Patwari Relative Of KMP Loan 60000000 APPROVED 0 46315000 46315000
3 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr Sunil Ishwarlal Patwari Key Managerial Personnel Loan 70000000 APPROVED -26800000 1802000 28602000
4 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Ms Surabhi Sanganeria Independent Director Any other transaction Sitting Fees 0 NA 13000 0 0
5 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr Santosh Harkhchand Somani Independent Director Any other transaction Sitting Fees 0 NA 12000 0 0
6 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr Amitava Mazumdar Independent Director Any other transaction Sitting Fees 0 NA 9000 0 0
7 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr Sanjeev Kumar Agarwal Key Managerial Personnel Remuneration 0 NA 523000 0 0
8 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Ms Monika Kedia Key Managerial Personnel Remuneration 0 NA 255000 0 0
9 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr Mahendra Ishwarlal Patwari RELATIVE OF KMP Loan 300000000 APPROVED 3075000 154863000 151788000
10 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr Rahul Patwari Relative Of KMP Loan 25000000 APPROVED -24000 16670000 16694000
11 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Smt Usha Sunil Patwari Relative Of KMP Loan 50000000 APPROVED 0 32059000 32059000
12 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr Ishwarlal Mahendra Kumar Relative Of KMP Loan 10000000 APPROVED 0 3511000 3511000
13 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr Ishwarlal Satish Kumar Relative Of KMP Loan 30000000 APPROVED 0 21398000 21398000
14 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Sunil Patwari HUF Relative Of KMP Loan 10000000 APPROVED 0 305000 305000
15 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Sushil Patwari HUF Relative Of KMP Loan 60000000 APPROVED -5610000 28070000 33680000
16 NAGREEKA CAPITAL & INFRASTRUCTURE LIMITED Mr R M Ruia INDEPENDENT DIRECTOR Any other transaction Sitting Fees 0 NA 16000 0 0
Total value of transaction during the reporting period -4721000