| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 31-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 24-10-2025 |
| 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 | 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 31-10-2025 11:30:00 |
| End date and time of board meeting | 31-10-2025 16:30:00 |
| 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 |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 56,561.35 | 1,12,362.28 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 2,244.40 | 4,806.53 |
| (v) | Net gain on fair value changes | 1,269.76 | 2,377.33 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 2,669.35 | 3,742.04 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 62,744.86 | 1,23,288.18 | |
| Other income | 124.74 | 351.32 | |
| Total income | 62,869.60 | 1,23,639.50 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 8,441.29 | 16,038.62 | |
| Finance costs | 20,820.93 | 42,454.87 | |
| Depreciation, depletion and amortisation expense | 497.00 | 920.83 | |
| Fees and commission expense | 7,234.18 | 13,921.50 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 9,244.26 | 19,464.17 | |
| (f) | Other expenses | ||
| 1 | Legal and professional charges | 1,538.95 | 2,776.97 |
| 2 | Subscription charges | 613.99 | 1,236.19 |
| 3 | Travelling and conveyance | 469.80 | 867.89 |
| 4 | Repairs and maintenance expenses | 378.35 | 600.06 |
| 5 | Rent expenses | 282.07 | 565.80 |
| 6 | CSR Expense | 185.10 | 378.00 |
| 7 | Advertisement and business promotion expenses | 251.04 | 373.07 |
| 8 | Distribution fee expense | 149.19 | 314.60 |
| 9 | Bank charges | 89.14 | 211.62 |
| 10 | Other Expense | 293.06 | 669.88 |
| Total other expenses | 4,250.69 | 7,994.08 | |
| Total expenses | 50,488.35 | 1,00,794.07 | |
| 3 | Total profit before exceptional items and tax | 12,381.25 | 22,845.43 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 12,381.25 | 22,845.43 |
| 7 | Tax expense | ||
| 8 | Current tax | 3,066.13 | 8,446.89 |
| 9 | Deferred tax | (66.98) | (2,836.05) |
| 10 | Total tax expenses | 2,999.15 | 5,610.84 |
| 11 | Net Profit Loss for the period from continuing operations | 9,382.10 | 17,234.59 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | (284.56) | (312.24) |
| 15 | Total profit (loss) for period | 9,097.54 | 16,922.35 |
| 16 | Other comprehensive income net of taxes | 3,854.12 | 4,298.13 |
| 17 | Total Comprehensive Income for the period | 12,951.66 | 21,220.48 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 9,170.74 | 17,275.90 | |
| Total profit or loss, attributable to non-controlling interests | (73.20) | (353.55) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 13,024.70 | 21,572.58 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (73.04) | (352.10) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 16,156.63 | 16,156.63 | |
| 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 | 5.68 | 10.7 | |
| Diluted earnings per share from continuing operations | 5.62 | 10.6 | |
| 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 | 5.68 | 10.7 | |
| Diluted earnings per share | 5.62 | 10.6 | |
| 23 | Debt equity ratio | 2.8200 | 2.8200 |
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 22,845.43 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 41,590.85 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | (849.86) | |
| Adjustments for decrease (increase) in other current assets | (670.51) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | (1,04,818.36) | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 6,694.59 | |
| Adjustments for increase (decrease) in trade payables, current | 6,154.71 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (1,213.85) | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 920.83 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 0.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (432.25) | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 1,12,362.28 | |
| Adjustments for share-based payments | 465.59 | |
| Adjustments for fair value losses (gains) | 0.00 | |
| 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 | 14,322.74 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (1,50,197.80) | |
| Net cash flows from (used in) operations | (1,27,352.37) | |
| Dividends received | 0.00 | |
| Interest paid | 43,544.81 | |
| Interest received | 1,11,955.34 | |
| Income taxes paid (refund) | 8,714.37 | |
| Other inflows (outflows) of cash | 53,884.30 | |
| Net cash flows from (used in) operating activities | (13,771.91) | |
| 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 | 968.76 | |
| 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 | 830.57 | |
| 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 | 2,25,156.60 | |
| Purchase of other long-term assets | 2,56,863.50 | |
| 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 | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (33,506.23) | |
| 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 | 944.25 | |
| 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 | 38,705.44 | |
| Proceeds from borrowings | 5,95,365.87 | |
| Repayments of borrowings | 5,88,593.10 | |
| Payments of lease liabilities | 472.43 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 45,950.03 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,328.11) | |
| 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 | (1,328.11) | |
| Cash and cash equivalents cash flow statement at beginning of period | 33,026.83 | |
| Cash and cash equivalents cash flow statement at end of period | 31,698.72 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 31,698.72 | ||
| Bank Balance other than (a) above | 25,290.63 | ||
| Derivative financial instruments | 8,156.21 | ||
| Receivables | |||
| (I) Trade Receivables | 3,047.20 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 10,81,640.77 | ||
| Investments | 2,40,859.32 | ||
| Other Financial assets | 19,975.36 | ||
| Total Financial Assets | 14,10,668.21 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 698.28 | ||
| Deferred tax Assets (Net) | 12,709.52 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 1,163.79 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 1,032.69 | ||
| Goodwill | 2,340.82 | ||
| Other Intangible assets | 1,142.41 | ||
| Other non-financial assets (to be specified) | 6,414.49 | ||
| Total Non Financial Assets | 25,502.00 | ||
| Total assets | 14,36,170.21 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 16,156.63 | ||
| Other equity | 3,50,130.25 | ||
| Total equity attributable to owners of parent | 3,66,286.88 | ||
| Non controlling interest | 30687000 | ||
| Total equity | 3,66,593.75 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 24.19 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 11,225.65 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 1,52,649.15 | |
| (d) | Borrowings (Other than Debt Securities) | 8,80,435.75 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| (g) | Other financial liabilities | 19,762.47 | |
| Total Financial Liabilities | 10,64,097.21 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 2,653.07 | |
| (b) | Provisions | 2,066.26 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| (d) | Other non-financial liabilities | 759.92 | |
| Total Non Financial Liabilities | 5,479.25 | ||
| Total liabilities | 10,69,576.46 | ||
| Total equity and liabilites | 14,36,170.21 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results 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 | Financing activity | 61,318.28 | 1,20,376.68 |
| 2 | Investment advisory services | 5.22 | 10.62 |
| 3 | Investment management services | 1,498.48 | 2,823.51 |
| 4 | Portfolio management services | 0.00 | 0.00 |
| 5 | Others | 1,594.52 | 1,909.17 |
| Total Segment Revenue | 64,416.50 | 1,25,119.98 | |
| Less: Inter segment revenue | 1,671.64 | 1,831.80 | |
| Revenue from operations | 62,744.86 | 1,23,288.18 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Financing activity | 35,724.21 | 69,373.93 |
| 2 | Investment advisory services | 4.66 | 9.08 |
| 3 | Investment management services | 116.66 | 461.37 |
| 4 | Portfolio management services | 0.00 | 0.00 |
| 5 | Others | (2,768.08) | (4,895.40) |
| Total Profit before tax | 33,077.45 | 64,948.98 | |
| i. Finance cost | 20,820.93 | 42,454.87 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 159.83 | (39.09) | |
| Profit before tax | 12,096.69 | 22,533.20 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Financing activity | 14,17,229.92 | 14,17,229.92 |
| 2 | Investment advisory services | 374.57 | 374.57 |
| 3 | Investment management services | 13,198.86 | 13,198.86 |
| 4 | Portfolio management services | 0.00 | 0.00 |
| 5 | Others | 5,192.23 | 5,192.23 |
| Total Segment Asset | 14,35,995.58 | 14,35,995.58 | |
| Un-allocable Assets | 174.63 | 174.63 | |
| Net Segment Asset | 14,36,170.21 | 14,36,170.21 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Financing activity | 10,57,408.26 | 10,57,408.26 |
| 2 | Investment advisory services | 0.81 | 0.81 |
| 3 | Investment management services | 7,798.77 | 7,798.77 |
| 4 | Portfolio management services | 0.00 | 0.00 |
| 5 | Others | 4,368.62 | 4,368.62 |
| Total Segment Liabilities | 10,69,576.46 | 10,69,576.46 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 10,69,576.46 | 10,69,576.46 | |
| Disclosure of notes on segments | |||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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 | Remeasurement (loss) / gain on the defined benefit plans | -889000 | -822000 |
| Total Amount of items that will not be reclassified to profit and loss | -889000 | -822000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (2.24) | (2.07) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Net gain/ (loss) on Financial Instruments through other comprehensive income | 77469000 | 229217000 |
| 2 | Net (loss) / gain on effective portion of Cash flow hedges | 438470000 | 345991000 |
| Total Amount of items that will be reclassified to profit and loss | 515939000 | 575208000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 1,298.62 | 1,447.80 |
| 5 | Total Other comprehensive income | 3,854.12 | 4,298.13 |
| 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 & Co. LLP | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|