INTEGRATED FILING — NBFC



General information about company

Scrip code 544260
NSE Symbol NORTHARC
MSEI Symbol NOTLISTED
ISIN INE850M01015
Name of company NORTHERN ARC CAPITAL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
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 Single segment
Description of single segment Financing Business
Start date and time of board meeting 29-Jul-2025   13:30:00
End date and time of board meeting 29-Jul-2025   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The company has not defaulted on loans and debt securites for the current quarter n


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-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 5579338000 5579338000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 138673000 138673000
(v) Net gain on fair value changes 80560000 80560000
(vi) Net gain on derecognition of financial instruments under amortised cost category 107269000 107269000
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 5905840000 5905840000
Other income 22437000 22437000
Total income 5928277000 5928277000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 559699000 559699000
Finance costs 2138687000 2138687000
Depreciation, depletion and amortisation expense 37811000 37811000
Fees and commission expense 505175000 505175000
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 1030258000 1030258000
(f) Other expenses
1 Auditors remuneration 3750000
2 Bank charges 9433000
3 Communication expenses 8451000
4 CSR Expense 18900000
5 Legal and professional charges 109158000
6 Other Expense 16744000
7 Rent expenses 15598000
8 Repairs and maintenance 18573000
9 Subscription charges 61947000
10 Travelling and conveyance 12994000
Total other expenses 275548000 275548000
Total expenses 4547178000 4547178000
3 Total profit before exceptional items and tax 1381099000 1381099000
4 Exceptional items 0 0
5 Total profit before tax 1381099000 1381099000
7 Tax expense
8 Current tax 528800000 528800000
9 Deferred tax -183542000 -183542000
10 Total tax expenses 345258000 345258000
11 Net Profit Loss for the period from continuing operations 1035841000 1035841000
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 1035841000 1035841000
16 Other comprehensive income net of taxes 43104000 43104000
17 Total Comprehensive Income for the period 1078945000 1078945000
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 1614118000 1614118000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 6.42 6.42
Diluted earnings per share from continuing operations 6.36 6.36
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 6.42 6.42
Diluted earnings per share 6.36 6.36
23 Debt equity ratio 0.0266 0.0266
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


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




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-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts 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
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-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
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 loss on defined benefit plan -1667000 -1667000
Total Amount of items that will not be reclassified to profit and loss -1667000 -1667000
2 Income tax relating to items that will not be reclassified to profit or loss -420000 -420000
3 Amount of items that will be reclassified to profit and loss
1 Net (loss)/gain on Financial Instruments through other comprehensive income 151748000 151748000
2 Net gain on effective portion of cash flow hedges -92479000 -92479000
Total Amount of items that will be reclassified to profit and loss 59269000 59269000
4 Income tax relating to items that will be reclassified to profit or loss 14918000 14918000
5 Total Other comprehensive income 43104000 43104000




Details of Impact of Audit Qualification
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 Walker & Chandiok LLP Yes 31-May-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 24-Sep-2024
Amount Raised 449845000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Credit Rating Information Services of India Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Nil
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details
Name of signatory Prakash Chandra Panda
Designation of person Company Secretary and Compliance Officer
Place Chennai
Date 29-Jul-2025