General information about company |
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|---|---|
| Scrip code | 532256 |
| NSE Symbol | NSIL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE023A01030 |
| Name of company | Nalwa Sons Investments 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 | 12-Aug-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-Aug-2025 |
| Description of presentation currency | INR (in Actuals) |
| 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 | 12-Aug-2025 11:15:00 |
| End date and time of board meeting | 12-Aug-2025 11:55:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | |
Financial Results — NBFC |
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|---|---|---|---|
| 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 | 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 | |||
| (i) | Interest Income | 88794000 | 88794000 |
| (ii) | Dividend Income | 214200000 | 214200000 |
| (iii) | Rental Income | 0 | 0 |
| (iv) | Fees and commission Income | 0 | 0 |
| (v) | Net gain on fair value changes | 30516000 | 30516000 |
| (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 | 36305000 | 36305000 |
| (ix) | Other revenue from operations | ||
| 1 | net gain on derecongnition of financial instruments | 1103000 | 1103000 |
| Total other revenue from operations | 1103000 | 1103000 | |
| Total Revenue From Operations | 370918000 | 370918000 | |
| Other income | 0 | 0 | |
| Total income | 370918000 | 370918000 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0 | 0 | |
| Purchases of stock-in-trade | 36120000 | 36120000 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 | |
| Employee benefit expense | 1737000 | 1737000 | |
| Finance costs | 0 | 0 | |
| Depreciation, depletion and amortisation expense | 56000 | 56000 | |
| 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 | 145000 | 145000 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 5291000 | |
| Total other expenses | 5291000 | 5291000 | |
| Total expenses | 43349000 | 43349000 | |
| 3 | Total profit before exceptional items and tax | 327569000 | 327569000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 327569000 | 327569000 |
| 7 | Tax expense | ||
| 8 | Current tax | 71291000 | 71291000 |
| 9 | Deferred tax | -1316000 | -1316000 |
| 10 | Total tax expenses | 69975000 | 69975000 |
| 11 | Net Profit Loss for the period from continuing operations | 257594000 | 257594000 |
| 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 | 265000 | 265000 |
| 15 | Total profit (loss) for period | 257859000 | 257859000 |
| 16 | Other comprehensive income net of taxes | -3083413000 | -3083413000 |
| 17 | Total Comprehensive Income for the period | -2825554000 | -2825554000 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 257916000 | 257916000 | |
| Total profit or loss, attributable to non-controlling interests | -57000 | -57000 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | -2854568000 | -2854568000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 29014000 | 29014000 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 51362000 | 51362000 | |
| 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 | 50.2 | 50.2 | |
| Diluted earnings per share from continuing operations | 50.2 | 50.2 | |
| 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 | 50.2 | 50.2 | |
| Diluted earnings per share | 50.2 | 50.2 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|---|
| 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 |
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|---|---|---|---|
| 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 | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Investments & Finance | 334613000 | |
| 2 | Trading of Goods | 36305000 | |
| Total Segment Revenue | 370918000 | 370918000 | |
| Less: Inter segment revenue | 0 | ||
| Revenue from operations | 370918000 | 370918000 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investments & Finance | 327650000 | |
| 2 | Trading of Goods | 184000 | |
| Total Profit before tax | 327834000 | 327834000 | |
| i. Finance cost | 0 | ||
| ii. Other Unallocable Expenditure net off Unallocable income | 0 | 0 | |
| Profit before tax | 327834000 | 327834000 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investments & Finance | 186082125000 | 186082125000 |
| 2 | Trading of Goods | 43540000 | 43540000 |
| Total Segment Asset | 186125665000 | 186125665000 | |
| Un-allocable Assets | 0 | 0 | |
| Net Segment Asset | 186125665000 | 186125665000 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investments & Finance | 2989000 | 2989000 |
| 2 | Trading of Goods | 42692000 | 42692000 |
| Total Segment Liabilities | 45681000 | 45681000 | |
| Un-allocable Liabilities | 21665686000 | 21665686000 | |
| Net Segment Liabilities | 21711367000 | 21711367000 | |
| Disclosure of notes on segments | |||
Other Comprehensive Income |
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|---|---|---|---|
| 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Fair value changes in equity instruments through Other Comprehensive Income | -4151118000 | -4151118000 |
| 2 | Remeasurement of defined benefit plans | 0 | 0 |
| 3 | Share of profit/(loss) of associate in Other Comprehensive Income (net of tax) | 474095000 | 474095000 |
| Total Amount of items that will not be reclassified to profit and loss | -3677023000 | -3677023000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -593610000 | -593610000 |
| 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 | -3083413000 | -3083413000 |
Details of Impact of Audit Qualification |
|
|---|---|
| Whether results are audited or unaudited | |
| Declaration of unmodified opinion or statement on impact of audit qualification | |
| 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 | |
| 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 | ||