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-Apr-2024 |
| Date of end of financial year | 31-Mar-2025 |
| Date of board meeting when results were approved | 19-May-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | |
| Description of presentation currency | INR (in Actuals) |
| 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 | 19-May-2025 15:15:00 |
| End date and time of board meeting | 19-May-2025 20:15:00 |
| 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 |
Financial Results — NBFC |
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|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | ||
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 5507598000 | 21760894000 |
| (ii) | Dividend Income | 0 | 0 |
| (iii) | Rental Income | 0 | 0 |
| (iv) | Fees and commission Income | 264149000 | 926425000 |
| (v) | Net gain on fair value changes | 92267000 | 316531000 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 161178000 | 412253000 |
| (vii) | Sale of products (including Excise Duty) | 0 | 0 |
| (viii) | Sale of services | 0 | 0 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 6025192000 | 23416103000 | |
| Other income | 41988000 | 141270000 | |
| Total income | 6067180000 | 23557373000 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0 | 0 | |
| Purchases of stock-in-trade | 0 | 0 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 | |
| Employee benefit expense | 683223000 | 2846730000 | |
| Finance costs | 2000526000 | 8283599000 | |
| Depreciation, depletion and amortisation expense | 49633000 | 178818000 | |
| Fees and commission expense | 640314000 | 2885249000 | |
| Net loss on fair value changes | 0 | 0 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 | |
| Impairment on financial instruments | 1936537000 | 4048489000 | |
| (f) | Other expenses | ||
| 1 | Advertisement and business promotion expenditure | 25488000 | 49803000 |
| 2 | Auditor remuneration | 4183000 | 16972000 |
| 3 | Communication expense | 20237000 | 57699000 |
| 4 | CSR Expense | 39052000 | 70651000 |
| 5 | Directors sitting fees | 22399000 | 37736000 |
| 6 | Legal and professional charges | 134330000 | 396839000 |
| 7 | Other Expense | 40904000 | 327358000 |
| 8 | Rent expenses | 29525000 | 131754000 |
| 9 | Repairs and maintenance expenses | 35756000 | 144839000 |
| 10 | Travelling and conveyance | 50064000 | 199835000 |
| Total other expenses | 401938000 | 1433486000 | |
| Total expenses | 5712171000 | 19676371000 | |
| 3 | Total profit before exceptional items and tax | 355009000 | 3881002000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 355009000 | 3881002000 |
| 7 | Tax expense | ||
| 8 | Current tax | 309864000 | 1539543000 |
| 9 | Deferred tax | -343575000 | -691918000 |
| 10 | Total tax expenses | -33711000 | 847625000 |
| 11 | Net Profit Loss for the period from continuing operations | 388720000 | 3033377000 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 17 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | -4953000 | -20196000 |
| 15 | Total profit (loss) for period | 383767000 | 3013181000 |
| 16 | Other comprehensive income net of taxes | -116249000 | -292988000 |
| 17 | Total Comprehensive Income for the period | 267518000 | 2720193000 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 377616000 | 3045479000 | |
| Total profit or loss, attributable to non-controlling interests | 6151000 | -32298000 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 261564000 | 2752810000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 5954000 | -32617000 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 1613793000 | 1613793000 | |
| 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 | 2.34 | 20.08 | |
| Diluted earnings per share from continuing operations | 2.33 | 20.03 | |
| 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 | 2.34 | 20.08 | |
| Diluted earnings per share | 2.33 | 20.03 | |
| 23 | Debt equity ratio | 0.0287 | 0.0287 |
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|---|
| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Cash flow statement, indirect |
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|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | ||
| A | Date of start of reporting period | 01-Apr-2024 | |
| B | Date of end of reporting period | 31-Mar-2025 | |
| C | Whether results are audited or unaudited | Audited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Part I | Blue color marked fields are non-mandatory. | ||
| Statement of cash flows | |||
| Cash flows from used in operating activities | |||
| Profit before tax | 3881002000 | ||
| Adjustments for reconcile profit (loss) | |||
| Adjustments for finance costs | 8043568000 | ||
| Adjustments for decrease (increase) in inventories | 0 | ||
| Adjustments for decrease (increase) in trade receivables, current | 0 | ||
| Adjustments for decrease (increase) in trade receivables, non-current | 197842000 | ||
| Adjustments for decrease (increase) in other current assets | 52890000 | ||
| Adjustments for decrease (increase) in other non-current assets | 0 | ||
| Adjustments for other financial assets, non-current | -28149045000 | ||
| Adjustments for other financial assets, current | 0 | ||
| Adjustments for other bank balances | -895211000 | ||
| Adjustments for increase (decrease) in trade payables, current | -878997000 | ||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | ||
| Adjustments for increase (decrease) in other current liabilities | 135708000 | ||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | ||
| Adjustments for depreciation and amortisation expense | 178865000 | ||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | ||
| Adjustments for provisions, current | 0 | ||
| Adjustments for provisions, non-current | 0 | ||
| Adjustments for other financial liabilities, current | 181358000 | ||
| Adjustments for other financial liabilities, non-current | 0 | ||
| Adjustments for unrealised foreign exchange losses gains | 0 | ||
| Adjustments for dividend income | 0 | ||
| Adjustments for interest income | 21778752000 | ||
| Adjustments for share-based payments | 155891000 | ||
| Adjustments for fair value losses (gains) | 0 | ||
| Adjustments for undistributed profits of associates | 0 | ||
| Other adjustments for which cash effects are investing or financing cash flow | 0 | ||
| Other adjustments to reconcile profit (loss) | 0 | ||
| Other adjustments for non-cash items | 3581767000 | ||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | ||
| Total adjustments for reconcile profit (loss) | -39174116000 | ||
| Net cash flows from (used in) operations | -35293114000 | ||
| Dividends received | 0 | ||
| Interest paid | 8211766000 | ||
| Interest received | 21448246000 | ||
| Income taxes paid (refund) | 1056017000 | ||
| Other inflows (outflows) of cash | 12645898000 | ||
| Net cash flows from (used in) operating activities | -10466753000 | ||
| Cash flows from used in investing activities | |||
| Cash flows from losing control of subsidiaries or other businesses | 0 | ||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 | ||
| Other cash receipts from sales of equity or debt instruments of other entities | 0 | ||
| Other cash payments to acquire equity or debt instruments of other entities | 2673049000 | ||
| Other cash receipts from sales of interests in joint ventures | 0 | ||
| Other cash payments to acquire interests in joint ventures | 0 | ||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 | ||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 | ||
| Proceeds from sales of property, plant and equipment | 0 | ||
| Purchase of property, plant and equipment | 180755000 | ||
| Proceeds from sales of investment property | 0 | ||
| Purchase of investment property | 0 | ||
| Proceeds from sales of intangible assets | 0 | ||
| Purchase of intangible assets | 0 | ||
| Proceeds from sales of intangible assets under development | 0 | ||
| Purchase of intangible assets under development | 0 | ||
| Proceeds from sales of goodwill | 0 | ||
| Purchase of goodwill | 0 | ||
| Proceeds from biological assets other than bearer plants | 0 | ||
| Purchase of biological assets other than bearer plants | 0 | ||
| Proceeds from government grants | 0 | ||
| Proceeds from sales of other long-term assets | 37048749000 | ||
| Purchase of other long-term assets | 38077018000 | ||
| Cash advances and loans made to other parties | 0 | ||
| Cash receipts from repayment of advances and loans made to other parties | 0 | ||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 | ||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 | ||
| Dividends received | 0 | ||
| Interest received | 0 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) investing activities | -3882073000 | ||
| Cash flows from used in financing activities | |||
| Proceeds from changes in ownership interests in subsidiaries | 0 | ||
| Payments from changes in ownership interests in subsidiaries | 0 | ||
| Proceeds from issuing shares | 8719361000 | ||
| Proceeds from issuing other equity instruments | 0 | ||
| Payments to acquire or redeem entity's shares | 0 | ||
| Payments of other equity instruments | 0 | ||
| Proceeds from exercise of stock options | 0 | ||
| Proceeds from issuing debentures notes bonds etc | 8750000000 | ||
| Proceeds from borrowings | 99890261000 | ||
| Repayments of borrowings | 101437053000 | ||
| Payments of lease liabilities | 65068000 | ||
| Dividends paid | 0 | ||
| Interest paid | 0 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) financing activities | 15857501000 | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1508675000 | ||
| Effect of exchange rate changes on cash and cash equivalents | |||
| Effect of exchange rate changes on cash and cash equivalents | 0 | ||
| Net increase (decrease) in cash and cash equivalents | 1508675000 | ||
| Cash and cash equivalents cash flow statement at beginning of period | 1794008000 | ||
| Cash and cash equivalents cash flow statement at end of period | 3302683000 | ||
Statement of Asset and Liabilities |
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|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-Apr-2024 | ||
| Date of end of reporting period | 31-Mar-2025 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 3302683000 | ||
| Bank Balance other than (a) above | 3170844000 | ||
| Derivative financial instruments | 547655000 | ||
| Receivables | |||
| (I) Trade Receivables | 206913000 | ||
| (II) Other Receivables | 0 | ||
| Loans | 105723778000 | ||
| Investments | 20515634000 | ||
| Other Financial assets | 687870000 | ||
| Total Financial Assets | 134155377000 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0 | ||
| Current tax assets (Net) | 60951000 | ||
| Deferred tax Assets (Net) | 1131920000 | ||
| Investment Property | 0 | ||
| Biological assets other than bearer plants | 0 | ||
| Property, Plant and Equipment | 127968000 | ||
| Capital work-in-progress | 0 | ||
| Intangible assets under development | 59348000 | ||
| Goodwill | 234082000 | ||
| Other Intangible assets | 128534000 | ||
| Other non-financial assets (to be specified) | 482541000 | ||
| Total Non Financial Assets | 2225344000 | ||
| Total assets | 136380721000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1613793000 | ||
| Other equity | 32728694000 | ||
| Total equity attributable to owners of parent | 34342487000 | ||
| Non controlling interest | 53146000 | ||
| Total equity | 34395633000 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 236348000 | |
| (b) | Payables | 0 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 694554000 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0 | ||
| (C ) | Debt Securities | 14078532000 | |
| (d) | Borrowings (Other than Debt Securities) | 84521461000 | |
| (e) | Deposits | 0 | |
| (f) | Subordinated Liabilities | 0 | |
| (g) | Other financial liabilities | 1797104000 | |
| Total Financial Liabilities | 101327999000 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 283234000 | |
| (b) | Provisions | 193088000 | |
| (C ) | Deferred tax liabilities (Net) | 0 | |
| (d) | Other non-financial liabilities | 180767000 | |
| Total Non Financial Liabilities | 657089000 | ||
| Total liabilities | 101985088000 | ||
| Total equity and liabilites | 136380721000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| Whether accounts 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 | 5880287000 | 22843401000 |
| 2 | Investment advisory services | 0 | 0 |
| 3 | Investment management services | 92969000 | 504610000 |
| 4 | Portfolio management services | 0 | 0 |
| 5 | Others | 8603000 | 603405000 |
| Total Segment Revenue | 5981859000 | 23951416000 | |
| Less: Inter segment revenue | -43333000 | 535313000 | |
| Revenue from operations | 6025192000 | 23416103000 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Financing activity | 2786838000 | 12933476000 |
| 2 | Investment advisory services | 521000 | 0 |
| 3 | Investment management services | -1047000 | 6067000 |
| 4 | Portfolio management services | 0 | 0 |
| 5 | Others | -472765000 | -916212000 |
| Total Profit before tax | 2313547000 | 12023331000 | |
| i. Finance cost | 2000526000 | 8283599000 | |
| ii. Other Unallocable Expenditure net off Unallocable income | -37035000 | -37035000 | |
| Profit before tax | 350056000 | 3860806000 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Financing activity | 134525513000 | 134525513000 |
| 2 | Investment advisory services | 36786000 | 36786000 |
| 3 | Investment management services | 1333691000 | 1333691000 |
| 4 | Portfolio management services | 0 | 0 |
| 5 | Others | 467268000 | 467268000 |
| Total Segment Asset | 136363258000 | 136363258000 | |
| Un-allocable Assets | 17463000 | 17463000 | |
| Net Segment Asset | 136380721000 | 136380721000 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Financing activity | 100990975000 | 100990975000 |
| 2 | Investment advisory services | 82000 | 82000 |
| 3 | Investment management services | 827442000 | 827442000 |
| 4 | Portfolio management services | 0 | 0 |
| 5 | Others | 166589000 | 166589000 |
| Total Segment Liabilities | 101985088000 | 101985088000 | |
| Un-allocable Liabilities | 0 | 0 | |
| Net Segment Liabilities | 101985088000 | 101985088000 | |
| Disclosure of notes on segments | |||
Other Comprehensive Income |
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|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| 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 | -8234000 | -10555000 |
| Total Amount of items that will not be reclassified to profit and loss | -8234000 | -10555000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -2073000 | -2657000 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Net gain/ (loss) on Financial Instruments through other comprehensive income | 338193000 | -290830000 |
| 2 | Net (loss) / gain on effective portion of Cash flow hedges | -485310000 | -90153000 |
| Total Amount of items that will be reclassified to profit and loss | -147117000 | -380983000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | -37029000 | -95893000 |
| 5 | Total Other comprehensive income | -116249000 | -292988000 |
Details of Impact of Audit Qualification |
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|---|---|
| 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-May-2025 | ||
|---|---|---|---|---|---|
Financial details |
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| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 | Turnover / Total income | ||
| 2 | Total Expenditure | ||
| 3 | Net Profit/(Loss) | ||
| 4 | Earnings Per Share | ||
| 5 | Total Assets | ||
| 6 | Total Liabilities | ||
| 7 | Net Worth | ||
Signatories details |
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|---|---|
| Name of CEO / Managing director | |
| Name of CFO | |
| Name of audit committee chairman | |
| Name of statutory auditor | |
| Name of other signatory, if any, with designation | |
| Place | |
| Date | |