| Scrip code | 532256 |
|---|---|
| NSE Symbol | NSIL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE023A01030 |
| Name of company | Nalwa Sons Investments 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 | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-02-2026 |
| 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 | 13-02-2026 11:30:00 |
| End date and time of board meeting | 13-02-2026 12:25:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | 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 | 01-10-2025 | 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 | 929.19 | 2,720.22 |
| (ii) | Dividend Income | 1.26 | 3,437.41 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 252.06 | 821.76 |
| (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 derecognition of financial instruments | 11.75 | 34.23 |
| 2 | Sale of goods | 0.00 | 363.05 |
| Total other revenue from operations | 11.75 | 397.28 | |
| Total Revenue From Operations | 1,194.26 | 7,376.67 | |
| Other income | 0.00 | 2.40 | |
| Total income | 1,194.26 | 7,379.07 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 361.20 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 18.22 | 52.60 | |
| Finance costs | 1.53 | 22.72 | |
| Depreciation, depletion and amortisation expense | 0.56 | 1.68 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 301.10 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 1.44 | 4.39 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 19.90 | 87.55 |
| Total other expenses | 19.90 | 87.55 | |
| Total expenses | 41.65 | 831.24 | |
| 3 | Total profit before exceptional items and tax | 1,152.61 | 6,547.83 |
| 4 | Exceptional items | (2.36) | (2.36) |
| 5 | Total profit before tax | 1,150.25 | 6,545.47 |
| 7 | Tax expense | ||
| 8 | Current tax | 335.33 | 1,600.72 |
| 9 | Deferred tax | 36.64 | (36.27) |
| 10 | Total tax expenses | 371.97 | 1,564.45 |
| 11 | Net Profit Loss for the period from continuing operations | 778.28 | 4,981.02 |
| 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 | (25.53) | 137.19 |
| 15 | Total profit (loss) for period | 752.75 | 5,118.21 |
| 16 | Other comprehensive income net of taxes | 5,374.84 | (40,185.16) |
| 17 | Total Comprehensive Income for the period | 6,127.59 | (35,066.95) |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 749.34 | 4,900.94 | |
| Total profit or loss, attributable to non-controlling interests | 3.41 | 217.27 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 5,876.45 | (35,888.52) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 251.14 | 821.57 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 513.62 | 513.62 | |
| 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 | 14.66 | 99.65 | |
| Diluted earnings per share from continuing operations | 14.66 | 99.65 | |
| 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 | 14.66 | 99.65 | |
| Diluted earnings per share | 14.66 | 99.65 | |
| 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 | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Investment & Finance | 1,194.26 | 7,013.62 |
| 2 | Trading of Goods | 0.00 | 363.05 |
| Total Segment Revenue | 1,194.26 | 7,376.67 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 1,194.26 | 7,376.67 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investment & Finance | 1,124.72 | 6,680.82 |
| 2 | Trading of Goods | 0.00 | 1.84 |
| Total Profit before tax | 1,124.72 | 6,682.66 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 1,124.72 | 6,682.66 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investment & Finance | 18,52,307.80 | 18,52,307.80 |
| 2 | Trading of Goods | 435.43 | 435.43 |
| Total Segment Asset | 18,52,743.23 | 18,52,743.23 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 18,52,743.23 | 18,52,743.23 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investment & Finance | 163.80 | 163.80 |
| 2 | Trading of Goods | 428.24 | 428.24 |
| Total Segment Liabilities | 592.04 | 592.04 | |
| Un-allocable Liabilities | 2,14,819.62 | 2,14,819.62 | |
| Net Segment Liabilities | 2,15,411.66 | 2,15,411.66 | |
| 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 | Fair value changes in equity instruments through Other Comprehensive Income | 307686000 | -5712687000 |
| 2 | Remeasurement of defined benefit plans | -5000 | -5000 |
| 3 | Share of profit/(loss) of associate in Other Comprehensive Income (net of tax) | 332659000 | 936119000 |
| Total Amount of items that will not be reclassified to profit and loss | 640340000 | -4776573000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1,028.56 | (7,580.57) |
| 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 | 5,374.84 | (40,185.16) |