| Scrip code | 123456 |
|---|---|
| NSE Symbol | NBIFIN |
| MSEI Symbol | NA |
| ISIN | INE365I01020 |
| Name of company | N. B. I. Industrial Finance Company 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 | 11-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-11-2025 |
| 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 | Single segment |
| Description of single segment | NBFC |
| Start date and time of board meeting | 11-11-2025 14:00:00 |
| End date and time of board meeting | 11-11-2025 15:15:00 |
| 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 |
| 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 | 3.79 | 3.84 |
| (ii) | Dividend Income | 778.60 | 799.34 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 76.29 | 97.32 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (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 | 858.68 | 900.50 | |
| Other income | 0.02 | 0.02 | |
| Total income | 858.70 | 900.52 | |
| 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 | 49.77 | 105.58 | |
| Finance costs | 0.00 | 0.00 | |
| Depreciation, depletion and amortisation expense | 0.01 | 0.01 | |
| Fees and commission expense | 0.00 | 0.00 | |
| 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 | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Other Expenses | 17.76 | 33.23 |
| Total other expenses | 17.76 | 33.23 | |
| Total expenses | 67.54 | 138.82 | |
| 3 | Total profit before exceptional items and tax | 791.16 | 761.70 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 791.16 | 761.70 |
| 7 | Tax expense | ||
| 8 | Current tax | 172.87 | 172.87 |
| 9 | Deferred tax | 15.25 | 20.71 |
| 10 | Total tax expenses | 188.12 | 193.58 |
| 11 | Net Profit Loss for the period from continuing operations | 603.04 | 568.12 |
| 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 | 0.03 | 0.05 |
| 15 | Total profit (loss) for period | 603.07 | 568.17 |
| 16 | Other comprehensive income net of taxes | (17,558.27) | (9,658.29) |
| 17 | Total Comprehensive Income for the period | (16,955.20) | (9,090.12) |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 147.74 | 147.74 | |
| Face value of equity share capital | 5 | 5 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 20.41 | 19.23 | |
| Diluted earnings per share from continuing operations | 20.41 | 19.23 | |
| 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 | 20.41 | 19.23 | |
| Diluted earnings per share | 20.41 | 19.23 | |
| 23 | Debt equity ratio | ||
| 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 | 761.70 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| 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 | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (20.71) | |
| Adjustments for decrease (increase) in other non-current assets | 1.33 | |
| Adjustments for other financial assets, non-current | (0.20) | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 0.01 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 9.76 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (8.44) | |
| Adjustments for other financial liabilities, non-current | (2.85) | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 3.72 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | (97.32) | |
| Adjustments for undistributed profits of associates | (0.05) | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.40 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (121.69) | |
| Net cash flows from (used in) operations | 640.01 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 231.26 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 408.75 | |
| 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 | 0.00 | |
| 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 | 8,404.09 | |
| Proceeds from sales of investment property | 8,022.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 7.80 | |
| 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 | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| 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 | (374.29) | |
| 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 | 0.00 | |
| 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 | 0.00 | |
| Proceeds from borrowings | 0.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 14.77 | |
| 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 | (14.77) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 19.69 | |
| 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 | 19.69 | |
| Cash and cash equivalents cash flow statement at beginning of period | 24.77 | |
| Cash and cash equivalents cash flow statement at end of period | 44.46 | |
| 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 | 44.46 | ||
| Bank Balance other than (a) above | 10.10 | ||
| Derivative financial instruments | |||
| Receivables | |||
| (I) Trade Receivables | |||
| (II) Other Receivables | |||
| Loans | 0.00 | ||
| Investments | 3,40,426.42 | ||
| Other Financial assets | 25.37 | ||
| Total Financial Assets | 3,40,506.35 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 77.73 | ||
| Deferred tax Assets (Net) | |||
| Investment Property | |||
| Biological assets other than bearer plants | |||
| Property, Plant and Equipment | 0.22 | ||
| Capital work-in-progress | |||
| Intangible assets under development | |||
| Goodwill | 0.00 | ||
| Other Intangible assets | 0.00 | ||
| Other non-financial assets (to be specified) | 0.71 | ||
| Total Non Financial Assets | 78.66 | ||
| Total assets | 3,40,585.01 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 147.74 | ||
| Other equity | 3,21,553.85 | ||
| Total equity attributable to owners of parent | 3,21,701.59 | ||
| Non controlling interest | |||
| Total equity | 3,21,701.59 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | ||
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| (C ) | Debt Securities | ||
| (d) | Borrowings (Other than Debt Securities) | 0.00 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | ||
| (g) | Other financial liabilities | 9.16 | |
| Total Financial Liabilities | 9.16 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 215.83 | |
| (b) | Provisions | 97.77 | |
| (C ) | Deferred tax liabilities (Net) | 18,555.60 | |
| (d) | Other non-financial liabilities | 5.06 | |
| Total Non Financial Liabilities | 18,874.26 | ||
| Total liabilities | 18,883.42 | ||
| Total equity and liabilites | 3,40,585.01 | ||
| 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) | |||
| 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 | |||
| 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 | Re-measurement (loss) / gain on defined benefit obligation | 184000 | -424000 |
| 2 | Tax Impact on above | -46000 | 107000 |
| 3 | Equity Instruments through OCI | -2048432000 | -1127494000 |
| 4 | Tax Impact on above | 292467000 | 161982000 |
| Total Amount of items that will not be reclassified to profit and loss | -1755827000 | -965829000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (17,558.27) | (9,658.29) |
| 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 | R Kothari & Co LLP | Yes | 30-04-2026 | ||
|---|---|---|---|---|---|