| 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 | 28-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-05-2026 |
| 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 | 28-05-2026 16:00:00 |
| End date and time of board meeting | 28-05-2026 16:55:00 |
| 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 | 573.86 | 1,599.45 |
| (ii) | Dividend Income | 81.97 | 700.80 |
| (iii) | Rental Income | 132.66 | 354.46 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | (5.55) | 128.07 |
| (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 | (296.99) | 2,043.33 |
| Total other revenue from operations | (296.99) | 2,043.33 | |
| Total Revenue From Operations | 485.95 | 4,826.11 | |
| Other income | 6.80 | 68.01 | |
| Total income | 492.75 | 4,894.12 | |
| 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 | 177.47 | 755.54 | |
| Finance costs | 14.78 | 65.64 | |
| Depreciation, depletion and amortisation expense | 35.64 | 116.39 | |
| Fees and commission expense | 54.09 | 54.09 | |
| 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 | 200.48 | 489.35 |
| Total other expenses | 200.48 | 489.35 | |
| Total expenses | 482.46 | 1,481.01 | |
| 3 | Total profit before exceptional items and tax | 10.29 | 3,413.11 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 10.29 | 3,413.11 |
| 7 | Tax expense | ||
| 8 | Current tax | 14.67 | 724.62 |
| 9 | Deferred tax | 244.98 | 904.26 |
| 10 | Total tax expenses | 259.65 | 1,628.88 |
| 11 | Net Profit Loss for the period from continuing operations | (249.36) | 1,784.23 |
| 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 | 2,068.79 | 4,529.91 |
| 15 | Total profit (loss) for period | 1,819.43 | 6,314.14 |
| 16 | Other comprehensive income net of taxes | (6,561.15) | (2,182.12) |
| 17 | Total Comprehensive Income for the period | (4,741.72) | 4,132.02 |
| 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 | 1,59,936.99 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 10.86 | 37.71 | |
| Diluted earnings per share from continuing operations | 10.86 | 37.71 | |
| 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 | 10.86 | 37.71 | |
| Diluted earnings per share | 10.86 | 37.71 | |
| 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 | 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 | 3,413.11 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| 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 | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (4.54) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 84.49 | |
| Adjustments for other financial assets, current | (33.48) | |
| Adjustments for other bank balances | 25.42 | |
| Adjustments for increase (decrease) in trade payables, current | 27.19 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 433.61 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 116.39 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 4.81 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 51.89 | |
| 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 | 1,599.45 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 128.07 | |
| 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) | 1.29 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (764.31) | |
| Net cash flows from (used in) operations | 2,648.80 | |
| Dividends received | (700.80) | |
| Interest paid | (65.64) | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 696.55 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 1,317.09 | |
| 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 | (2,309.67) | |
| 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 | (877.43) | |
| Purchase of property, plant and equipment | 128.07 | |
| 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 | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| 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 | 700.80 | |
| Interest received | 1,599.45 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (1,014.92) | |
| 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 | 0.00 | |
| 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 | 0.00 | |
| Proceeds from borrowings | 0.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 251.19 | |
| Interest paid | 65.64 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (316.83) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (14.66) | |
| 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 | (14.66) | |
| Cash and cash equivalents cash flow statement at beginning of period | 31.67 | |
| Cash and cash equivalents cash flow statement at end of period | 17.01 | |
| 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 | 17.01 | ||
| Bank Balance other than (a) above | 35.85 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 0.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 2,392.00 | ||
| Investments | 1,67,784.68 | ||
| Other Financial assets | |||
| 1 | Other Financial Assets | 304.45 | |
| Total of Other Financial assets | 304.45 | ||
| Total Financial Assets | 1,70,533.99 | ||
| 2 | Non Financial Asset | ||
| Inventories | 46.02 | ||
| Current tax assets (Net) | 0.00 | ||
| Deferred tax Assets (Net) | 0.00 | ||
| Investment Property | 6,811.87 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 20.42 | ||
| Capital work-in-progress | 776.31 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 0.00 | ||
| Other non-financial assets | |||
| 1 | Other Non-Financial Assets | 10.81 | |
| Total of Other non-financial assets | 10.81 | ||
| Total Non Financial Assets | 7,665.43 | ||
| Total assets | 1,78,199.42 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 837.31 | ||
| Other equity | 1,59,936.99 | ||
| Total equity attributable to owners of parent | 1,60,774.30 | ||
| Non controlling interest | |||
| Total equity | 1,60,774.30 | ||
| 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 | 79.79 | ||
| 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 | 0.00 | |
| (d) | Borrowings (Other than Debt Securities) | 968.77 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other Financial Liabilities | 424.77 | |
| Total of Other financial liabilities | 424.77 | ||
| Total Financial Liabilities | 1,473.33 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 38.45 | |
| (b) | Provisions | 0.00 | |
| (C ) | Deferred tax liabilities (Net) | 15,864.15 | |
| Other non-financial liabilities | |||
| 1 | Other Non-Financial Liabilities | 49.19 | |
| Total of Other non-financial liabilities | 49.19 | ||
| Total Non Financial Liabilities | 15,951.79 | ||
| Total liabilities | 17,425.12 | ||
| Total equity and liabilites | 1,78,199.42 | ||
| 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 | Investment/Financial Activity | 360.09 | 4,539.66 |
| 2 | Real Estate Activity | 132.66 | 354.46 |
| Total Segment Revenue | 492.75 | 4,894.12 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 492.75 | 4,894.12 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investment/Financial Activity | 98.05 | 3,963.58 |
| 2 | Real Estate Activity | 72.37 | 143.54 |
| Total Profit before tax | 170.42 | 4,107.12 | |
| i. Finance cost | 14.78 | 65.64 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 145.34 | 628.37 | |
| Profit before tax | 10.30 | 3,413.11 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investment/Financial Activity | 1,70,434.82 | 1,70,434.82 |
| 2 | Real Estate Activity | 7,764.60 | 7,764.60 |
| Total Segment Asset | 1,78,199.42 | 1,78,199.42 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 1,78,199.42 | 1,78,199.42 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investment/Financial Activity | 271.15 | 271.15 |
| 2 | Real Estate Activity | 282.25 | 282.25 |
| Total Segment Liabilities | 553.40 | 553.40 | |
| Un-allocable Liabilities | 16,871.72 | 16,871.72 | |
| Net Segment Liabilities | 17,425.12 | 17,425.12 | |
| 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 | Re-measurement gains/(losses) on defined benefit plans | 113000 | 129000 |
| 2 | Changes in fair value of FVOCI equity instruments (inclusive of Realised Gain/(Loss) thereon | -683094000 | -230967000 |
| 3 | Share of other Comprehensive Income/(Loss) of Associates accounted for using equity method | -39940000 | -8238000 |
| Total Amount of items that will not be reclassified to profit and loss | -722921000 | -239076000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (668.06) | (208.64) |
| 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 | (6,561.15) | (2,182.12) |
| 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 | Gupta Vigg & Co. | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|