INTEGRATED FILING — NBFC



General information about company

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 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 Single segment
Description of single segment Financing Business
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
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
Not applicable


Financial Results — NBFC

Amount in (Lakhs)

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 75,408.76 75,408.76
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 651.24 651.24
(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 76,749.88 76,749.88
Other income 270.36 270.36
Total income 77,020.24 77,020.24
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 6,570.17 6,570.17
Finance costs 25,797.70 25,797.70
Depreciation, depletion and amortisation expense 347.97 347.97
Fees and commission expense 11,868.58 11,868.58
Net loss on fair value changes 178.22 178.22
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments 11,052.72 11,052.72
(f) Other expenses
1 Legal and professional charges 3,206.53 3,206.53
2 Subscription charges 526.28 526.28
3 Repairs and maintenance 209.43 209.43
4 CSR Expense 228.84 228.84
5 Advertisement and business promotion 180.92 180.92
6 Rent expenses 43.94 43.94
7 Travelling and conveyance 191.67 191.67
8 Bank charges 93.23 93.23
9 Communication expenses 133.70 133.70
10 Other Expense 112.81 112.81
Total other expenses 4,927.35 4,927.35
Total expenses 60,742.71 60,742.71
3 Total profit before exceptional items and tax 16,277.53 16,277.53
4 Exceptional items 0.00 0.00
5 Total profit before tax 16,277.53 16,277.53
7 Tax expense
8 Current tax 5,782.00 5,782.00
9 Deferred tax (1,684.39) (1,684.39)
10 Total tax expenses 4,097.61 4,097.61
11 Net Profit Loss for the period from continuing operations 12,179.92 12,179.92
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 12,179.92 12,179.92
16 Other comprehensive income net of taxes 4,268.92 4,268.92
17 Total Comprehensive Income for the period 16,448.84 16,448.84
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 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 7.54 7.54
Diluted earnings per share from continuing operations 7.44 7.44
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 7.54 7.54
Diluted earnings per share 7.44 7.44
23 Debt equity ratio 305.00 305.00
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio Northern Arc Capital is in business of borrowings money from banks, financial institutions at lower rate of interest and lend it to customers (be it retails customers, small companies etc.) at higher rate and enjoys interest margin.
24 Debt service coverage ratio Debt service coverage ratio is not applicable for NBFC and accordingly no disclosure has been made.
25 Interest service coverage ratio Interest service coverage ratio is not applicable for NBFC and accordingly no disclosure has been made.




Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

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 Remeasurement (loss) / gain on the defined benefit plan -1815000 -1815000
Total Amount of items that will not be reclassified to profit and loss -1815000 -1815000
2 Income tax relating to items that will not be reclassified to profit or loss (4.57) (4.57)
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 4,268.92 4,268.92




Details of Impact of Audit Qualification

Amount in (Lakhs)

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