INTEGRATED FILING — NBFC



General information about company

Scrip code 540767
NSE Symbol NAM-INDIA
MSEI Symbol NOTLISTED
ISIN INE298J01013
Name of company Nippon Life India Asset Management 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 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-12-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment The Company is in the business of providing asset management services to the fund and portfolio management service to clients. The primary segment is identified as asset management services. As such the Company’s financial statements is largely reflective of the asset management business and there is no separate reportable segment.
Start date and time of board meeting 29-01-2026   15:35:00
End date and time of board meeting 29-01-2026   16:25:00
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 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
Nill


Financial Results — NBFC

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations
(i) Interest Income 0.00 0.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 0.00 0.00
(v) Net gain on fair value changes 0.00 0.00
(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 65,897.00 1,83,421.00
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 65,897.00 1,83,421.00
Other income 6,883.00 24,194.00
Total income 72,780.00 2,07,615.00
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 11,553.00 32,739.00
Finance costs 166.00 516.00
Depreciation, depletion and amortisation expense 1,017.00 2,638.00
Fees and commission expense 184.00 514.00
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 8,015.00 23,509.00
Total other expenses 8,015.00 23,509.00
Total expenses 20,935.00 59,916.00
3 Total profit before exceptional items and tax 51,845.00 1,47,699.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 51,845.00 1,47,699.00
7 Tax expense
8 Current tax 11,733.00 34,419.00
9 Deferred tax 972.00 1,769.00
10 Total tax expenses 12,705.00 36,188.00
11 Net Profit Loss for the period from continuing operations 39,140.00 1,11,511.00
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 0.00 0.00
15 Total profit (loss) for period 39,140.00 1,11,511.00
16 Other comprehensive income net of taxes 60.00 (319.00)
17 Total Comprehensive Income for the period 39,200.00 1,11,192.00
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 63,709.00 63,709.00
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 6.15 17.54
Diluted earnings per share from continuing operations 6.03 17.22
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 6.15 17.54
Diluted earnings per share 6.03 17.22
23 Debt equity ratio
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
Whether results 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (80.00) 426.00
3 Amount of items that will be reclassified to profit and loss
1 Income tax relating to items that will not be reclassified to profit or loss -2000000 10700000
Total Amount of items that will be reclassified to profit and loss -2000000 10700000
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 60.00 (319.00)




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 S.R. Batliboi& CO LLP Yes 31-07-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 06-11-2017
Amount Raised 58,885.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable HDFC Bank 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
Comments of the Audit Committee after review Nil
Comments of the auditors, if any There are no deviations
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
1 Setting up new branches and relocating certain existing branches Not Applicale 3,831.00 0.00 1,339.00 0.00
2 Upgrading the IT system Not Applicale 4,065.00 0.00 4,065.00 0.00
3 Advertising, marketing and brand building activities Not Applicale 7,209.00 0.00 7,209.00 0.00
4 Lending to Subsidiary (Nippon Life India AIF Mgt Ltd) for investment of continuing interest in the new AIF schemes managed by Nippon AIF Not Applicale 12,500.00 0.00 12,500.00 0.00
5 Investing towards our continuing interest in new mutual fund schemes managed by them Not Applicale 10,000.00 0.00 10,000.00 0.00
6 Funding inorganic growth and strategic initiatives Not Applicale 16,500.00 0.00 0.00 0.00
7 General Corporate purpose Not Applicale 4,780.00 0.00 4,780.00 0.00


Signatory Details

Name of signatory Parag Joglekar
Designation of person Chief Financial Officer
Place Mumbai
Date 29-01-2026