| 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 | 07-02-2026 |
| 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 | 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 07-02-2026 16:00:00 |
| End date and time of board meeting | 07-02-2026 16:35:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| No Default during the reporting period | |
| 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 | 344.58 | 1,025.59 |
| (ii) | Dividend Income | 56.69 | 907.30 |
| (iii) | Rental Income | 75.25 | 221.80 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | (4.80) | 133.62 |
| (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 | 876.46 | 2,260.45 |
| 2 | Net Gain on Derecognition of Financial Instruments under amortised cost category | 44.64 | 79.87 |
| Total other revenue from operations | 921.10 | 2,340.32 | |
| Total Revenue From Operations | 1,392.82 | 4,628.63 | |
| Other income | 17.26 | 61.21 | |
| Total income | 1,410.08 | 4,689.84 | |
| 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 | 192.15 | 578.07 | |
| Finance costs | 9.58 | 50.86 | |
| Depreciation, depletion and amortisation expense | 27.74 | 80.75 | |
| 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 | 79.47 | 288.87 |
| Total other expenses | 79.47 | 288.87 | |
| Total expenses | 308.94 | 998.55 | |
| 3 | Total profit before exceptional items and tax | 1,101.14 | 3,691.29 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,101.14 | 3,691.29 |
| 7 | Tax expense | ||
| 8 | Current tax | 220.00 | 709.95 |
| 9 | Deferred tax | 112.31 | 224.28 |
| 10 | Total tax expenses | 332.31 | 934.23 |
| 11 | Net Profit Loss for the period from continuing operations | 768.83 | 2,757.06 |
| 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 | 768.83 | 2,757.06 |
| 16 | Other comprehensive income net of taxes | 271.05 | 4,062.01 |
| 17 | Total Comprehensive Income for the period | 1,039.88 | 6,819.07 |
| 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 | 4.59 | 16.46 | |
| Diluted earnings per share from continuing operations | 4.59 | 16.46 | |
| 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 | 4.59 | 16.46 | |
| Diluted earnings per share | 4.59 | 16.46 | |
| 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 | 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) | |||
| 1 | Investment/Financial Activity | 1,334.83 | 4,468.04 |
| 2 | Real Estate Activity | 75.25 | 221.80 |
| Total Segment Revenue | 1,410.08 | 4,689.84 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 1,410.08 | 4,689.84 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investment/Financial Activity | 1,245.35 | 4,154.01 |
| 2 | Real Estate Activity | 15.59 | 71.17 |
| Total Profit before tax | 1,260.94 | 4,225.18 | |
| i. Finance cost | 9.58 | 50.86 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 150.22 | 483.02 | |
| Profit before tax | 1,101.14 | 3,691.30 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investment/Financial Activity | 92,655.09 | 92,655.09 |
| 2 | Real Estate Activity | 7,548.20 | 7,548.20 |
| Total Segment Asset | 1,00,203.29 | 1,00,203.29 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 1,00,203.29 | 1,00,203.29 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investment/Financial Activity | 451.13 | 451.13 |
| 2 | Real Estate Activity | 183.80 | 183.80 |
| Total Segment Liabilities | 634.93 | 634.93 | |
| Un-allocable Liabilities | 2,332.57 | 2,332.57 | |
| Net Segment Liabilities | 2,967.50 | 2,967.50 | |
| 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 | Standalone | Standalone |
| 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 | 28694000 | 452127000 |
| Total Amount of items that will not be reclassified to profit and loss | 28694000 | 452143000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 15.89 | 459.42 |
| 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 | 271.05 | 4,062.01 |