| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 05-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-07-2026 |
| 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 | 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 | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 05-08-2026 16:00:00 |
| End date and time of board meeting | 05-08-2026 16:55:00 |
| 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 | 01-04-2026 | 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 375.42 | 375.42 |
| (ii) | Dividend Income | 89.16 | 89.16 |
| (iii) | Rental Income | 167.76 | 167.76 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 307.01 | 307.01 |
| (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 | 871.19 | 871.19 |
| Total other revenue from operations | 871.19 | 871.19 | |
| Total Revenue From Operations | 1,810.54 | 1,810.54 | |
| Other income | 34.41 | 34.41 | |
| Total income | 1,844.95 | 1,844.95 | |
| 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 | 206.34 | 206.34 | |
| Finance costs | 22.73 | 22.73 | |
| Depreciation, depletion and amortisation expense | 36.04 | 36.04 | |
| 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 | 125.07 | 125.07 |
| Total other expenses | 125.07 | 125.07 | |
| Total expenses | 390.18 | 390.18 | |
| 3 | Total profit before exceptional items and tax | 1,454.77 | 1,454.77 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,454.77 | 1,454.77 |
| 7 | Tax expense | ||
| 8 | Current tax | 139.96 | 139.96 |
| 9 | Deferred tax | (67.16) | (67.16) |
| 10 | Total tax expenses | 72.80 | 72.80 |
| 11 | Net Profit Loss for the period from continuing operations | 1,381.97 | 1,381.97 |
| 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 | 1,381.97 | 1,381.97 |
| 16 | Other comprehensive income net of taxes | 4,662.05 | 4,662.05 |
| 17 | Total Comprehensive Income for the period | 6,044.02 | 6,044.02 |
| 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 | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 8.25 | 8.25 | |
| Diluted earnings per share from continuing operations | 8.25 | 8.25 | |
| 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 | 8.25 | 8.25 | |
| Diluted earnings per share | 8.25 | 8.25 | |
| 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 | 01-04-2026 | 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 | Standalone | Standalone | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Investment/Financial Activity | 1,677.19 | 1,677.19 |
| 2 | Real Estate Activity | 167.76 | 167.76 |
| Total Segment Revenue | 1,844.95 | 1,844.95 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 1,844.95 | 1,844.95 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investment/Financial Activity | 1,544.08 | 1,544.08 |
| 2 | Real Estate Activity | 108.91 | 108.91 |
| Total Profit before tax | 1,652.99 | 1,652.99 | |
| i. Finance cost | 22.73 | 22.73 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 175.49 | 175.49 | |
| Profit before tax | 1,454.77 | 1,454.77 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investment/Financial Activity | 92,344.01 | 92,344.01 |
| 2 | Real Estate Activity | 7,727.70 | 7,727.70 |
| Total Segment Asset | 1,00,071.71 | 1,00,071.71 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 1,00,071.71 | 1,00,071.71 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investment/Financial Activity | 219.38 | 219.38 |
| 2 | Real Estate Activity | 289.43 | 289.43 |
| Total Segment Liabilities | 508.81 | 508.81 | |
| Un-allocable Liabilities | 2,325.73 | 2,325.73 | |
| Net Segment Liabilities | 2,834.54 | 2,834.54 | |
| 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 | 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 | 16000 | 16000 |
| 2 | Changes in fair value of FVOCI equity instruments (inclusive of Realised Gain/(Loss) thereon | 506519000 | 506519000 |
| Total Amount of items that will not be reclassified to profit and loss | 506535000 | 506535000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 403.30 | 403.30 |
| 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 | 4,662.05 | 4,662.05 |