| Scrip code | 532952 |
|---|---|
| NSE Symbol | NAHARCAP |
| MSEI Symbol | NOTLISTED |
| ISIN | INE049I01012 |
| Name of company | NAHAR CAPITAL AND FINANCIAL SERVICES 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 | 13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-11-2025 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-11-2025 16:00:00 |
| End date and time of board meeting | 13-11-2025 16:35:00 |
| 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 | Not applicable |
| 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 | 378.36 | 681.01 |
| (ii) | Dividend Income | 500.17 | 562.14 |
| (iii) | Rental Income | 73.52 | 146.55 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 9.48 | 138.42 |
| (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 | ||
| 1 | Net Gain on Fair Value Changes | 553.81 | 1,383.99 |
| 2 | Net Gain on Derecognition of Financial Instruments under amortised cost category | (18.74) | 35.23 |
| Total other revenue from operations | 535.07 | 1,419.22 | |
| Total Revenue From Operations | 1,496.60 | 2,947.34 | |
| Other income | 14.04 | 43.95 | |
| Total income | 1,510.64 | 2,991.29 | |
| 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 | 194.05 | 385.92 | |
| Finance costs | 24.11 | 41.28 | |
| Depreciation, depletion and amortisation expense | 26.65 | 53.01 | |
| 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 | 131.47 | 209.40 |
| Total other expenses | 131.47 | 209.40 | |
| Total expenses | 376.28 | 689.61 | |
| 3 | Total profit before exceptional items and tax | 1,134.36 | 2,301.68 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,134.36 | 2,301.68 |
| 7 | Tax expense | ||
| 8 | Current tax | 240.00 | 489.95 |
| 9 | Deferred tax | (511.55) | 731.94 |
| 10 | Total tax expenses | (271.55) | 1,221.89 |
| 11 | Net Profit Loss for the period from continuing operations | 1,405.91 | 1,079.79 |
| 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 | 632.53 | 2,106.77 |
| 15 | Total profit (loss) for period | 2,038.44 | 3,186.56 |
| 16 | Other comprehensive income net of taxes | (3,802.15) | 5,521.02 |
| 17 | Total Comprehensive Income for the period | (1,763.71) | 8,707.58 |
| 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 | 837.31 | 837.31 | |
| 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 | 12.17 | 19.03 | |
| Diluted earnings per share from continuing operations | 12.17 | 19.03 | |
| 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 | 12.17 | 19.03 | |
| Diluted earnings per share | 12.17 | 19.03 | |
| 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 | 2,301.68 | |
| 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 | (5,519.79) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | (12.96) | |
| Adjustments for other financial assets, current | (34.91) | |
| Adjustments for other bank balances | (40.90) | |
| Adjustments for increase (decrease) in trade payables, current | (21.52) | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 60.87 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 53.01 | |
| 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 | 175.27 | |
| Adjustments for other financial liabilities, non-current | 28.37 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 562.14 | |
| Adjustments for interest income | 689.96 | |
| Adjustments for share-based payments | 0.00 | |
| 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) | 0.16 | |
| Other adjustments for non-cash items | 129.46 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (6,435.04) | |
| Net cash flows from (used in) operations | (4,133.36) | |
| Dividends received | 0.00 | |
| Interest paid | (41.28) | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 451.33 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (4,543.41) | |
| 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 | 4,104.88 | |
| 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 | 535.97 | |
| 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 | 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 | 562.14 | |
| Interest received | 689.96 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | 4,821.01 | |
| 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 | 251.19 | |
| Interest paid | 41.28 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (292.47) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (14.87) | |
| 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 | (14.87) | |
| Cash and cash equivalents cash flow statement at beginning of period | 31.67 | |
| Cash and cash equivalents cash flow statement at end of period | 16.80 | |
| 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 | 16.80 | ||
| Bank Balance other than (a) above | 102.17 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 0.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 1,698.74 | ||
| Investments | 1,72,530.02 | ||
| Other Financial assets | 804.70 | ||
| Total Financial Assets | 1,75,152.43 | ||
| 2 | Non Financial Asset | ||
| Inventories | 46.02 | ||
| Current tax assets (Net) | 0.00 | ||
| Deferred tax Assets (Net) | 0.00 | ||
| Investment Property | 5,148.27 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 17.37 | ||
| Capital work-in-progress | 2,164.89 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 0.00 | ||
| Other non-financial assets (to be specified) | 19.24 | ||
| Total Non Financial Assets | 7,395.79 | ||
| Total assets | 1,82,548.22 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 837.31 | ||
| Other equity | 1,64,017.33 | ||
| Total equity attributable to owners of parent | 1,64,854.64 | ||
| Non controlling interest | 0 | ||
| Total equity | 1,64,854.64 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (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 | 31.09 | ||
| 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 | 0.00 | |
| (d) | Borrowings (Other than Debt Securities) | 596.04 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| (g) | Other financial liabilities | 548.16 | |
| Total Financial Liabilities | 1,175.29 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 100.79 | |
| (b) | Provisions | 0.00 | |
| (C ) | Deferred tax liabilities (Net) | 16,344.75 | |
| (d) | Other non-financial liabilities | 72.75 | |
| Total Non Financial Liabilities | 16,518.29 | ||
| Total liabilities | 17,693.58 | ||
| Total equity and liabilites | 1,82,548.22 | ||
| 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 | Investment/Financial Activity | 1,437.12 | 2,844.74 |
| 2 | Real Estate Activity | 73.52 | 146.55 |
| Total Segment Revenue | 1,510.64 | 2,991.29 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 1,510.64 | 2,991.29 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investment/Financial Activity | 1,306.42 | 2,620.20 |
| 2 | Real Estate Activity | 24.55 | 55.58 |
| Total Profit before tax | 1,330.97 | 2,675.78 | |
| i. Finance cost | 24.11 | 41.28 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 172.50 | 332.82 | |
| Profit before tax | 1,134.36 | 2,301.68 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investment/Financial Activity | 1,75,093.52 | 1,75,093.52 |
| 2 | Real Estate Activity | 7,454.70 | 7,454.70 |
| Total Segment Asset | 1,82,548.22 | 1,82,548.22 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 1,82,548.22 | 1,82,548.22 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investment/Financial Activity | 977.84 | 977.84 |
| 2 | Real Estate Activity | 174.15 | 174.15 |
| Total Segment Liabilities | 1,151.99 | 1,151.99 | |
| Un-allocable Liabilities | 16,541.58 | 16,541.58 | |
| Net Segment Liabilities | 17,693.57 | 17,693.57 | |
| 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 gains/(losses) on defined benefit plans | 0 | 16000 |
| 2 | Changes in fair value of FVOCI equity instruments (inclusive of Realised Gain/(Loss) thereon | -30806000 | 423433000 |
| 3 | Share of Other Comprehensive Income/(Loss) of Associates accounted for using equity method | -350187000 | 173006000 |
| Total Amount of items that will not be reclassified to profit and loss | -380993000 | 596455000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (7.78) | 443.53 |
| 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 | ||
| 5 | Total Other comprehensive income | (3,802.15) | 5,521.02 |