INTEGRATED FILING — NBFC



General information about company

Scrip code 532256
NSE Symbol NSIL
MSEI Symbol NOTLISTED
ISIN INE023A01030
Name of company Nalwa Sons Investments 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment NBFC
Start date and time of board meeting 28-May-2025   15:40:00
End date and time of board meeting 28-May-2025   17:10:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-02-12
Indicate Company website link for updated RPT policy of the Company www.nalwasons.com
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 has been made by the Company


Financial Results — NBFC

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 Standalone Standalone
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 65442000 260006000
(ii) Dividend Income 1027000 552892000
(iii) Rental Income 0 0
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes 22265000 79020000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(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 88734000 891918000
Other income 746000 825000
Total income 89480000 892743000
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 2039000 6485000
Finance costs 0 273000
Depreciation, depletion and amortisation expense 51000 201000
Fees and commission expense 0 0
Net loss on fair value changes 343756000 343756000
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments -472000 490000
(f) Other expenses
1 Other expenses 5079000 16725000
Total other expenses 5079000 16725000
Total expenses 350453000 367930000
3 Total profit before exceptional items and tax -260973000 524813000
4 Exceptional items 0 0
5 Total profit before tax -260973000 524813000
7 Tax expense
8 Current tax 12641000 191358000
9 Deferred tax -48201000 -36072000
10 Total tax expenses -35560000 155286000
11 Net Profit Loss for the period from continuing operations -225413000 369527000
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 0 0
15 Total profit (loss) for period -225413000 369527000
16 Other comprehensive income net of taxes 8129641000 41102214000
17 Total Comprehensive Income for the period 7904228000 41471741000
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 51362000 51362000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve 163464738000
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations -43.89 71.95
Diluted earnings per share from continuing operations -43.89 71.95
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 -43.89 71.95
Diluted earnings per share -43.89 71.95
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1) Other Equity has been shown under the head reserve excluding revaluation reserve.


Cash flow statement, indirect

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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 524813000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 273000
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 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -10000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1000
Adjustments for increase (decrease) in other non-current liabilities 109000
Adjustments for depreciation and amortisation expense 201000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 643000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -1399000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 552892000
Adjustments for interest income 260006000
Adjustments for share-based payments 0
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) -75288000
Other adjustments for non-cash items 340024000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -548346000
Net cash flows from (used in) operations -23533000
Dividends received 552892000
Interest paid 0
Interest received 180770000
Income taxes paid (refund) 174218000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 535911000
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 529060000
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 101000
Proceeds from sales of investment property 105000000
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 0
Purchase of other long-term assets 141843000
Cash advances and loans made to other parties 122439000
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 -688443000
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 0
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 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 273000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -273000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -152805000
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 -152805000
Cash and cash equivalents cash flow statement at beginning of period 161878000
Cash and cash equivalents cash flow statement at end of period 9073000




Statement of Asset and Liabilities

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 Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 9073000
Bank Balance other than (a) above 353307000
Derivative financial instruments 0
Receivables
(I) Trade Receivables 0
(II) Other Receivables 5238000
Loans 2294132000
Investments 182951915000
Other Financial assets 2572000
Total Financial Assets 185616237000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 0
Deferred tax Assets (Net) 0
Investment Property 0
Biological assets other than bearer plants 0
Property, Plant and Equipment 336000
Capital work-in-progress 0
Intangible assets under development 0
Goodwill 0
Other Intangible assets 0
Other non-financial assets (to be specified) 0
Total Non Financial Assets 336000
Total assets 185616573000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 51362000
Other equity 163464738000
Total equity attributable to owners of parent 163516100000
Non controlling interest
Total equity 163516100000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0
(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 0
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 0
(d) Borrowings (Other than Debt Securities) 0
(e) Deposits 0
(f) Subordinated Liabilities 0
(g) Other financial liabilities 453000
Total Financial Liabilities 453000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 16723000
(b) Provisions 1306000
(C ) Deferred tax liabilities (Net) 22081748000
(d) Other non-financial liabilities 243000
Total Non Financial Liabilities 22100020000
Total liabilities 22100473000
Total equity and liabilites 185616573000
Disclosure of notes on assets and liabilities


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

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 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

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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans -110000 -110000
2 Fair value changes in equity instruments through Other Comprehensive Income 9486291000 44156598000
Total Amount of items that will not be reclassified to profit and loss 9486181000 44156488000
2 Income tax relating to items that will not be reclassified to profit or loss 1356540000 3054274000
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 0
5 Total Other comprehensive income 8129641000 41102214000




Details of Impact of Audit Qualification

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 Ms/. N C Aggarwal & Co. Yes 28-Feb-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Nalwa Sons Investments Limited Jindal Infrastructure and Utilities Limited Promoter Group Loan Nil 0 541601000 541601000
2 Nalwa Sons Investments Limited Jindal Infrastructure and Utilities Limited Promoter Group Any other transaction Interest Receivable Nil 18338000 52223000 33886000 Textual Information(1)
3 Nalwa Sons Investments Limited Jindal Infrastructure and Utilities Limited Promoter Group Interest received Nil 18762000 0 0
4 Nalwa Sons Investments Limited JSL Limited Promoter Group Loan Nil -45000 839796000 839751000
5 Nalwa Sons Investments Limited JSL Limited Promoter Group Any other transaction Interest Receivable Nil -26736000 26736000 0 Textual Information(2)
6 Nalwa Sons Investments Limited JSL Limited Promoter Group Interest received Nil 27369000 0 0
7 Nalwa Sons Investments Limited Mansarover Exim Private Limited Promoter Group Loan Nil -6392000 8254000 1862000
8 Nalwa Sons Investments Limited Mansarover Exim Private Limited Promoter Group Any other transaction Interest Receivable Nil -1313000 1313000 0 Textual Information(3)
9 Nalwa Sons Investments Limited Mansarover Exim Private Limited Promoter Group Interest received Nil 195000 0 0
10 Nalwa Sons Investments Limited OM Projects Consultants & Engineers Limited Promoter Group Loan Nil 0 535127000 535127000
11 Nalwa Sons Investments Limited OM Projects Consultants & Engineers Limited Promoter Group Any other transaction Interest Receivable Nil -17890000 44786000 26896000 Textual Information(4)
12 Nalwa Sons Investments Limited OM Projects Consultants & Engineers Limited Promoter Group Interest received Nil -18310000 0 0
13 Nalwa Sons Investments Limited Rohit Tower Buildings Limited Promoter Group Loan Nil 0 202358000 202358000
14 Nalwa Sons Investments Limited Rohit Tower Buildings Limited Promoter Group Any other transaction Interest Receivable Nil -5817000 7694000 1877000 Textual Information(5)
15 Nalwa Sons Investments Limited Rohit Tower Buildings Limited Promoter Group Interest received Nil 6633000 0 0
16 Nalwa Sons Investments Limited Jindal Defence Systems Private Limited Promoter Group Loan Nil -7000 49998000 49991000
17 Nalwa Sons Investments Limited Jindal Defence Systems Private Limited Promoter Group Any other transaction Interest Receivable Nil -1994000 1994000 0 Textual Information(6)
18 Nalwa Sons Investments Limited Jindal Defence Systems Private Limited Promoter Group Interest received Nil 2055000 0 0
19 Nalwa Sons Investments Limited JLineage Management Services Limited Promoter Group Loan Nil -5000 70000000 69995000
20 Nalwa Sons Investments Limited JLineage Management Services Limited Promoter Group Any other transaction Interest Receivable Nil -1418000 1418000 0 Textual Information(7)
21 Nalwa Sons Investments Limited JLineage Management Services Limited Promoter Group Interest received Nil 2256000 0 0
22 Nalwa Sons Investments Limited Mr. Mahender Kumar Goel Wholetime Director Remuneration Nil 630000 0 0 Textual Information(8)
23 Nalwa Sons Investments Limited Mr. Deepak Garg CFO Remuneration Nil 1406000 0 0 Textual Information(9)
24 Nalwa Sons Investments Limited Mrs. Priya Garg Relative of KMP Any other transaction Lease Rent Paid 504000 Nil 252000 0 0
25 Nalwa Sons Investments Limited Mr. Ajay Mittal Company Secretary Remuneration Nil 541000 0 0 Textual Information(10)
26 Nalwa Sons Investments Limited Ms. Priyanka Verma KMP of Subsidiary Remuneration Nil 105000 0 0 Textual Information(11)
27 Nalwa Sons Investments Limited Mr. Kanwaljit Singh Thind Non-Executive,Independent Director Any other transaction Sitting Fees Paid Nil 50000 0 0 Textual Information(12)
28 Nalwa Sons Investments Limited Mrs. Shruti Shrivastava Non-Executive,Independent Director Any other transaction Sitting Fees Paid Nil 25000 0 0 Textual Information(13)
29 Nalwa Sons Investments Limited Mr. Jagdeep Bhargava Non-Executive,Independent Director Any other transaction Sitting Fees Paid Nil 50000 0 0 Textual Information(14)
30 Nalwa Sons Investments Limited Smt. Savitri Devi Jindal Promoter Group Any other transaction Payment receivable for usage of Car 150000 Nil 0 24000 24000
Total value of transaction during the reporting period -1260000



Text Block

Textual Information(1) Nil.Since this is a receivable, hence no omnibus approval of audit committee is required
Textual Information(2) Nil.Since this is a receivable, hence no omnibus approval of audit committee is required
Textual Information(3) Nil.Since this is a receivable, hence no omnibus approval of audit committee is required
Textual Information(4) Nil.Since this is a receivable, hence no omnibus approval of audit committee is required
Textual Information(5) Nil.Since this is a receivable, hence no omnibus approval of audit committee is required
Textual Information(6) Nil.Since this is a receivable, hence no omnibus approval of audit committee is required
Textual Information(7) Nil.Since this is a receivable, hence no omnibus approval of audit committee is required
Textual Information(8) Nil This is payment of remuneration,hence no omnibus approval of Audit Committee is required.
Textual Information(9) Nil This is payment of remuneration,hence no omnibus approval of Audit Committee is required.
Textual Information(10) Nil This is payment of remuneration,hence no omnibus approval of Audit Committee is required.
Textual Information(11) Nil This is payment of remuneration,hence no omnibus approval of Audit Committee is required.
Textual Information(12) This is payment of sitting fees, hence no omnibus approval of audit committee is required
Textual Information(13) This is payment of sitting fees, hence no omnibus approval of audit committee is required
Textual Information(14) This is payment of sitting fees, hence no omnibus approval of audit committee is required