| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 27-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First 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 | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 27-07-2026 14:30:00 |
| End date and time of board meeting | 27-07-2026 16:30:00 |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| 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 | 75,413.42 | 75,413.42 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 1,874.03 | 1,874.03 |
| (v) | Net gain on fair value changes | 0.00 | 0.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 689.88 | 689.88 |
| (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 | 77,977.33 | 77,977.33 | |
| Other income | 304.93 | 304.93 | |
| Total income | 78,282.26 | 78,282.26 | |
| 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 | 9,259.87 | 9,259.87 | |
| Finance costs | 25,983.37 | 25,983.37 | |
| Depreciation, depletion and amortisation expense | 396.67 | 396.67 | |
| Fees and commission expense | 10,015.58 | 10,015.58 | |
| Net loss on fair value changes | 615.31 | 615.31 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 11,028.35 | 11,028.35 | |
| (f) | Other expenses | ||
| 1 | Legal and professional charges | 3,246.97 | 3,246.97 |
| 2 | Subscription charges | 531.22 | 531.22 |
| 3 | Travelling and conveyance | 474.19 | 474.19 |
| 4 | Repairs and maintenance expenses | 260.97 | 260.97 |
| 5 | Rent expenses | 194.41 | 194.41 |
| 6 | Advertisement and business promotion expenses | 194.42 | 194.42 |
| 7 | CSR Expense | 228.84 | 228.84 |
| 8 | Communication expenses | 157.41 | 157.41 |
| 9 | Other Expense | 322.60 | 322.60 |
| 10 | Bank charges | 112.51 | 112.51 |
| Total other expenses | 5,723.54 | 5,723.54 | |
| Total expenses | 63,022.69 | 63,022.69 | |
| 3 | Total profit before exceptional items and tax | 15,259.57 | 15,259.57 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 15,259.57 | 15,259.57 |
| 7 | Tax expense | ||
| 8 | Current tax | 5,862.44 | 5,862.44 |
| 9 | Deferred tax | (1,978.44) | (1,978.44) |
| 10 | Total tax expenses | 3,884.00 | 3,884.00 |
| 11 | Net Profit Loss for the period from continuing operations | 11,375.57 | 11,375.57 |
| 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 | 34.85 | 34.85 |
| 15 | Total profit (loss) for period | 11,410.42 | 11,410.42 |
| 16 | Other comprehensive income net of taxes | 4,254.78 | 4,254.78 |
| 17 | Total Comprehensive Income for the period | 15,665.20 | 15,665.20 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 11,432.84 | 11,432.84 | |
| Total profit or loss, attributable to non-controlling interests | (22.42) | (22.42) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 15,689.07 | 15,689.07 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (23.87) | (23.87) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 16,161.23 | 16,161.23 | |
| 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 | 7.08 | 7.08 | |
| Diluted earnings per share from continuing operations | 6.98 | 6.98 | |
| 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 | 7.08 | 7.08 | |
| Diluted earnings per share | 6.98 | 6.98 | |
| 23 | Debt equity ratio | 3.0600 | 3.0600 |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| 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 | 76,749.88 | 76,749.88 |
| 2 | Investment advisory services | 3.77 | 3.77 |
| 3 | Investment management services | 916.85 | 916.85 |
| 4 | Others | 2,496.95 | 2,496.95 |
| Total Segment Revenue | 80,167.45 | 80,167.45 | |
| Less: Inter segment revenue | 2,190.12 | 2,190.12 | |
| Revenue from operations | 77,977.33 | 77,977.33 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Financing activity | 41,920.08 | 41,920.08 |
| 2 | Investment advisory services | 5.31 | 5.31 |
| 3 | Investment management services | (373.75) | (373.75) |
| 4 | Others | (613.63) | (613.63) |
| Total Profit before tax | 40,938.01 | 40,938.01 | |
| i. Finance cost | 25,983.37 | 25,983.37 | |
| ii. Other Unallocable Expenditure net off Unallocable income | (339.78) | (339.78) | |
| Profit before tax | 15,294.42 | 15,294.42 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Financing activity | 16,99,438.41 | 16,99,438.41 |
| 2 | Investment advisory services | 356.66 | 356.66 |
| 3 | Investment management services | 11,812.63 | 11,812.63 |
| 4 | Others | 6,069.83 | 6,069.83 |
| Total Segment Asset | 17,17,677.53 | 17,17,677.53 | |
| Un-allocable Assets | 174.63 | 174.63 | |
| Net Segment Asset | 17,17,852.16 | 17,17,852.16 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Financing activity | 13,02,690.51 | 13,02,690.51 |
| 2 | Investment advisory services | 1.19 | 1.19 |
| 3 | Investment management services | 6,848.53 | 6,848.53 |
| 4 | Others | 2,030.49 | 2,030.49 |
| Total Segment Liabilities | 13,11,570.72 | 13,11,570.72 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 13,11,570.72 | 13,11,570.72 | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| 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 | -3705000 | -3705000 |
| Total Amount of items that will not be reclassified to profit and loss | -3705000 | -3705000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (9.33) | (9.33) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Net gain / (loss) on financial instruments through other comprehensive income | 635587000 | 635587000 |
| 2 | Net (loss) / gain on effective portion of cash flow hedges | -63290000 | -63290000 |
| Total Amount of items that will be reclassified to profit and loss | 572297000 | 572297000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 1,440.47 | 1,440.47 |
| 5 | Total Other comprehensive income | 4,254.78 | 4,254.78 |
| 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 LLP | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|