| 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 | 08-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 08-05-2026 14:00:00 |
| End date and time of board meeting | 08-05-2026 18:15:00 |
| 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 | 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 68,020.74 | 2,43,255.45 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 2,115.32 | 9,747.18 |
| (v) | Net gain on fair value changes | 0.00 | 2,635.76 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 4,029.51 | 13,385.95 |
| (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 | 74,165.57 | 2,69,024.34 | |
| Other income | 344.21 | 1,009.03 | |
| Total income | 74,509.78 | 2,70,033.37 | |
| 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 | 8,535.39 | 33,081.27 | |
| Finance costs | 23,908.24 | 89,482.08 | |
| Depreciation, depletion and amortisation expense | 469.60 | 1,878.76 | |
| Fees and commission expense | 8,313.85 | 31,364.84 | |
| Net loss on fair value changes | 543.56 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 8,723.18 | 41,188.20 | |
| (f) | Other expenses | ||
| 1 | Legal and professional charges | 2,521.85 | 6,982.25 |
| 2 | Subscription charges | 792.93 | 2,693.83 |
| 3 | Travelling and conveyance | 559.20 | 1,813.91 |
| 4 | Repairs and maintenance expenses | 302.10 | 1,198.27 |
| 5 | Rent expenses | 288.29 | 1,157.54 |
| 6 | CSR Expense | 156.00 | 756.00 |
| 7 | Advertisement and business promotion expenses | 215.18 | 837.88 |
| 8 | Distribution fee expense | 147.63 | 621.19 |
| 9 | Bank charges | 120.14 | 403.57 |
| 10 | Other Expense | 740.20 | 2,158.95 |
| Total other expenses | 5,843.52 | 18,623.39 | |
| Total expenses | 56,337.34 | 2,15,618.54 | |
| 3 | Total profit before exceptional items and tax | 18,172.44 | 54,414.83 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 18,172.44 | 54,414.83 |
| 7 | Tax expense | ||
| 8 | Current tax | 3,238.58 | 13,413.07 |
| 9 | Deferred tax | 1,053.26 | (214.52) |
| 10 | Total tax expenses | 4,291.84 | 13,198.55 |
| 11 | Net Profit Loss for the period from continuing operations | 13,880.60 | 41,216.28 |
| 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 | (615.35) | (858.66) |
| 15 | Total profit (loss) for period | 13,265.25 | 40,357.62 |
| 16 | Other comprehensive income net of taxes | (2,415.32) | 4,111.75 |
| 17 | Total Comprehensive Income for the period | 10,849.93 | 44,469.37 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 13,250.19 | 40,601.71 | |
| Total profit or loss, attributable to non-controlling interests | 15.06 | (244.09) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 10,833.26 | 44,711.17 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 16.67 | (241.80) | |
| 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 | 3,73,398.78 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 8.21 | 24.99 | |
| Diluted earnings per share from continuing operations | 8.16 | 24.82 | |
| 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 | 8.21 | 24.99 | |
| Diluted earnings per share | 8.16 | 24.82 | |
| 23 | Debt equity ratio | 3.1400 | 3.1400 |
| 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 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 54,414.83 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 87,654.77 | |
| 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 | 109.27 | |
| Adjustments for decrease (increase) in other current assets | 1,127.70 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | (3,64,712.87) | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 5,295.96 | |
| Adjustments for increase (decrease) in trade payables, current | 18,403.73 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 1,793.72 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 1,878.76 | |
| 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 | 6,155.86 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 2,43,255.45 | |
| Adjustments for share-based payments | 1,153.54 | |
| 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) | 0.00 | |
| Other adjustments for non-cash items | 26,932.80 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (4,57,462.21) | |
| Net cash flows from (used in) operations | (4,03,047.38) | |
| Dividends received | 0.00 | |
| Interest paid | 87,136.60 | |
| Interest received | 2,37,050.67 | |
| Income taxes paid (refund) | 16,578.06 | |
| Other inflows (outflows) of cash | 1,16,549.13 | |
| Net cash flows from (used in) operating activities | (1,53,162.24) | |
| 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 | 0.00 | |
| 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 | 1,509.35 | |
| 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 | 12,95,167.56 | |
| Purchase of other long-term assets | 13,78,780.29 | |
| 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 | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (85,122.08) | |
| 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 | 523.83 | |
| 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 | 75,594.09 | |
| Proceeds from borrowings | 7,16,153.13 | |
| Repayments of borrowings | 5,62,082.85 | |
| Payments of lease liabilities | 1,878.63 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 2,28,309.57 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (9,974.75) | |
| 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 | (9,974.75) | |
| Cash and cash equivalents cash flow statement at beginning of period | 33,026.83 | |
| Cash and cash equivalents cash flow statement at end of period | 23,052.08 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 23,052.08 | ||
| Bank Balance other than (a) above | 26,628.81 | ||
| Derivative financial instruments | 21,835.82 | ||
| Receivables | |||
| (I) Trade Receivables | 2,059.69 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 12,49,276.83 | ||
| Investments | 2,94,290.79 | ||
| Other Financial assets | |||
| 1 | Security deposits | 654.13 | |
| 2 | Advances to employees | 354.39 | |
| 3 | Excess interest spread on derecognition of financial assets | 13,474.84 | |
| 4 | Other receivables | 21,368.43 | |
| Total of Other Financial assets | 35,851.79 | ||
| Total Financial Assets | 16,52,995.81 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 1,007.37 | ||
| Deferred tax Assets (Net) | 10,150.65 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 995.64 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 1,598.90 | ||
| Goodwill | 2,340.82 | ||
| Other Intangible assets | 959.61 | ||
| Other non-financial assets | |||
| 1 | Right of use assets | 2,247.74 | |
| 2 | Prepaid expense | 1,100.46 | |
| 3 | Balances with government authorities | 302.40 | |
| 4 | Advances to vendors | 685.89 | |
| 5 | Other advances | 74.91 | |
| Total of Other non-financial assets | 4,411.40 | ||
| Total Non Financial Assets | 21,464.39 | ||
| Total assets | 16,74,460.20 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 16,157.18 | ||
| Other equity | 3,73,398.78 | ||
| Total equity attributable to owners of parent | 3,89,555.96 | ||
| Non controlling interest | 54469000 | ||
| Total equity | 3,90,100.65 | ||
| 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 | 24,683.95 | ||
| 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 | 1,39,436.35 | |
| (d) | Borrowings (Other than Debt Securities) | 10,86,398.13 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Collateral deposits from customers | 6,731.93 | |
| 2 | Lease liabilities | 2,825.60 | |
| 3 | Employee benefits payable | 5,832.45 | |
| 4 | Others | 12,243.49 | |
| Total of Other financial liabilities | 27,633.47 | ||
| Total Financial Liabilities | 12,78,151.90 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 80.70 | |
| (b) | Provisions | 2,275.21 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Statutory dues payable | 1,661.66 | |
| 2 | Servicer fee liability on DA | 2,190.08 | |
| Total of Other non-financial liabilities | 3,851.74 | ||
| Total Non Financial Liabilities | 6,207.65 | ||
| Total liabilities | 12,84,359.55 | ||
| Total equity and liabilites | 16,74,460.20 | ||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Financing activity | 72,439.15 | 2,63,429.57 |
| 2 | Investment advisory services | 5.45 | 21.48 |
| 3 | Investment management services | 460.05 | 4,164.31 |
| 4 | Others | 2,607.51 | 6,508.20 |
| Total Segment Revenue | 75,512.16 | 2,74,123.56 | |
| Less: Inter segment revenue | 1,346.59 | 5,099.22 | |
| Revenue from operations | 74,165.57 | 2,69,024.34 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Financing activity | 42,303.56 | 1,46,708.32 |
| 2 | Investment advisory services | 4.59 | 18.08 |
| 3 | Investment management services | (466.65) | 283.17 |
| 4 | Others | (105.03) | (4,121.69) |
| Total Profit before tax | 41,736.47 | 1,42,887.88 | |
| i. Finance cost | 23,908.24 | 89,482.08 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 271.14 | (150.37) | |
| Profit before tax | 17,557.09 | 53,556.17 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Financing activity | 16,56,865.24 | 16,56,865.24 |
| 2 | Investment advisory services | 207.15 | 207.15 |
| 3 | Investment management services | 11,946.13 | 11,946.13 |
| 4 | Others | 5,267.05 | 5,267.05 |
| Total Segment Asset | 16,74,285.57 | 16,74,285.57 | |
| Un-allocable Assets | 174.63 | 174.63 | |
| Net Segment Asset | 16,74,460.20 | 16,74,460.20 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Financing activity | 12,75,881.68 | 12,75,881.68 |
| 2 | Investment advisory services | 1.27 | 1.27 |
| 3 | Investment management services | 6,741.50 | 6,741.50 |
| 4 | Others | 1,735.10 | 1,735.10 |
| Total Segment Liabilities | 12,84,359.55 | 12,84,359.55 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 12,84,359.55 | 12,84,359.55 | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | 6099000 | -5365000 |
| Total Amount of items that will not be reclassified to profit and loss | 6099000 | -5365000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 15.35 | (13.51) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Net gain/ (loss) on Financial Instruments through other comprehensive income | -928571000 | -422961000 |
| 2 | Net (loss) / gain on effective portion of Cash flow hedges | 599698000 | 977804000 |
| Total Amount of items that will be reclassified to profit and loss | -328873000 | 554843000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (827.77) | 1,396.54 |
| 5 | Total Other comprehensive income | (2,415.32) | 4,111.75 |
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | ||
|---|---|---|---|---|---|