| 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 | 30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-01-2026 |
| 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 | 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 | 30-01-2026 11:30:00 |
| End date and time of board meeting | 30-01-2026 16:00:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 62,872.43 | 1,75,234.71 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 2,825.33 | 7,631.86 |
| (v) | Net gain on fair value changes | 801.99 | 3,179.32 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 5,614.40 | 9,356.44 |
| (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 | 72,114.15 | 1,95,402.33 | |
| Other income | 313.50 | 664.82 | |
| Total income | 72,427.65 | 1,96,067.15 | |
| 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 | 8,507.26 | 24,545.88 | |
| Finance costs | 23,118.97 | 65,573.84 | |
| Depreciation, depletion and amortisation expense | 488.33 | 1,409.16 | |
| Fees and commission expense | 9,129.49 | 23,050.99 | |
| 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 | 13,000.85 | 32,465.02 | |
| (f) | Other expenses | ||
| 1 | Legal and professional charges | 1,683.43 | 4,460.40 |
| 2 | Subscription charges | 664.71 | 1,900.90 |
| 3 | Travelling and conveyance | 386.82 | 1,254.71 |
| 4 | Repairs and maintenance expenses | 296.11 | 896.17 |
| 5 | Rent expenses | 303.45 | 869.25 |
| 6 | Advertisement and business promotion expenses | 249.63 | 622.70 |
| 7 | CSR Expense | 222.00 | 600.00 |
| 8 | Distribution fee expense | 158.96 | 473.56 |
| 9 | Other Expense | 748.87 | 1,418.75 |
| 10 | Bank charges | 71.81 | 283.43 |
| Total other expenses | 4,785.79 | 12,779.87 | |
| Total expenses | 59,030.69 | 1,59,824.76 | |
| 3 | Total profit before exceptional items and tax | 13,396.96 | 36,242.39 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 13,396.96 | 36,242.39 |
| 7 | Tax expense | ||
| 8 | Current tax | 1,727.60 | 10,174.49 |
| 9 | Deferred tax | 1,568.27 | (1,267.78) |
| 10 | Total tax expenses | 3,295.87 | 8,906.71 |
| 11 | Net Profit Loss for the period from continuing operations | 10,101.09 | 27,335.68 |
| 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 | 68.92 | (243.31) |
| 15 | Total profit (loss) for period | 10,170.01 | 27,092.37 |
| 16 | Other comprehensive income net of taxes | 2,228.93 | 6,527.07 |
| 17 | Total Comprehensive Income for the period | 12,398.94 | 33,619.44 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 10,075.61 | 27,351.52 | |
| Total profit or loss, attributable to non-controlling interests | 94.40 | (259.15) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 12,305.31 | 33,877.91 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 93.63 | (258.47) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 16,157.18 | 16,157.18 | |
| 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 | 6.24 | 16.94 | |
| Diluted earnings per share from continuing operations | 6.21 | 16.88 | |
| 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 | 6.24 | 16.94 | |
| Diluted earnings per share | 6.21 | 16.88 | |
| 23 | Debt equity ratio | 2.9500 | 2.9500 |
| 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 | 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 | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Financing activity | 71,157.30 | 1,91,533.98 |
| 2 | Investment advisory services | 5.41 | 16.03 |
| 3 | Investment management services | 880.75 | 3,704.26 |
| 4 | Portfolio management services | 0.00 | 0.00 |
| 5 | Others | 1,991.52 | 3,900.69 |
| Total Segment Revenue | 74,034.98 | 1,99,154.96 | |
| Less: Inter segment revenue | 1,920.83 | 3,752.63 | |
| Revenue from operations | 72,114.15 | 1,95,402.33 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Financing activity | 35,030.83 | 1,04,404.76 |
| 2 | Investment advisory services | 4.41 | 13.49 |
| 3 | Investment management services | 288.45 | 749.82 |
| 4 | Portfolio management services | 0.00 | 0.00 |
| 5 | Others | 878.74 | (4,016.66) |
| Total Profit before tax | 36,202.43 | 1,01,151.41 | |
| i. Finance cost | 23,118.97 | 65,573.84 | |
| ii. Other Unallocable Expenditure net off Unallocable income | (382.42) | (421.51) | |
| Profit before tax | 13,465.88 | 35,999.08 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Financing activity | 15,23,241.48 | 15,23,241.48 |
| 2 | Investment advisory services | 378.05 | 378.05 |
| 3 | Investment management services | 13,567.06 | 13,567.06 |
| 4 | Portfolio management services | 0.00 | 0.00 |
| 5 | Others | 5,661.16 | 5,661.16 |
| Total Segment Asset | 15,42,847.75 | 15,42,847.75 | |
| Un-allocable Assets | 174.63 | 174.63 | |
| Net Segment Asset | 15,43,022.38 | 15,43,022.38 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Financing activity | 11,53,929.03 | 11,53,929.03 |
| 2 | Investment advisory services | 1.01 | 1.01 |
| 3 | Investment management services | 8,017.91 | 8,017.91 |
| 4 | Portfolio management services | 0.00 | 0.00 |
| 5 | Others | 1,768.31 | 1,768.31 |
| Total Segment Liabilities | 11,63,716.26 | 11,63,716.26 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 11,63,716.26 | 11,63,716.26 | |
| 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 | 01-10-2025 | 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 | 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 | -11465000 | -12286000 |
| Total Amount of items that will not be reclassified to profit and loss | -11465000 | -12286000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (28.86) | (30.93) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Net gain/ (loss) on Financial Instruments through other comprehensive income | 277215000 | 506432000 |
| 2 | Net (loss) / gain on effective portion of Cash flow hedges | 32115000 | 378106000 |
| Total Amount of items that will be reclassified to profit and loss | 309330000 | 884538000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 778.58 | 2,226.38 |
| 5 | Total Other comprehensive income | 2,228.93 | 6,527.07 |
| 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 | ||
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