INTEGRATED FILING — NBFC



General information about company

Scrip code 123456
NSE Symbol NBIFIN
MSEI Symbol NA
ISIN INE365I01020
Name of company N. B. I. Industrial Finance Company 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 22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-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 22-May-2025   13:00:00
End date and time of board meeting 22-May-2025   14:00:00
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 2025-02-11
Indicate Company website link for updated RPT policy of the Company https://www.nbi-india.co.in/policies.shtml
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
The Company does not have any borrowings. Thus there is no default on Loans and Debt securities.


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 774000 940000
(ii) Dividend Income 125720000 130419000
(iii) Rental Income 0 0
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes 6607000 7972000
(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
1 Other Income 145000 572000
Total other revenue from operations 145000 572000
Total Revenue From Operations 133246000 139903000
Other income 0 0
Total income 133246000 139903000
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 15168000 20374000
Finance costs 7000 9000
Depreciation, depletion and amortisation expense 2000 2000
Fees and commission expense 0 0
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 0 0
(f) Other expenses
1 Other Expenses 9225000 10957000
Total other expenses 9225000 10957000
Total expenses 24402000 31342000
3 Total profit before exceptional items and tax 108844000 108561000
4 Exceptional items 0 0
5 Total profit before tax 108844000 108561000
7 Tax expense
8 Current tax 26960000 26900000
9 Deferred tax 401000 -3189000
10 Total tax expenses 27361000 23711000
11 Net Profit Loss for the period from continuing operations 81483000 84850000
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 81483000 84850000
16 Other comprehensive income net of taxes 5218938000 4188662000
17 Total Comprehensive Income for the period 5300421000 4273512000
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 14774000 14774000
Face value of equity share capital 5 5
21 Reserves excluding revaluation reserve 33065882000
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 27.58 28.72
Diluted earnings per share from continuing operations 27.58 28.72
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 27.58 28.72
Diluted earnings per share 27.58 28.72
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


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


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 108561000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
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 2109000
Adjustments for decrease (increase) in other non-current assets 689000
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 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities -62000
Adjustments for depreciation and amortisation expense 2000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1294000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -45000
Adjustments for other financial liabilities, non-current 262000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 888000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -7972000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -4611000
Net cash flows from (used in) operations 103950000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 54274000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 49676000
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 0
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 2272047000
Proceeds from sales of investment property 2225953000
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 0
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 -1371000
Net cash flows from (used in) investing activities -47465000
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 1228000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1228000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 983000
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 983000
Cash and cash equivalents cash flow statement at beginning of period 1494000
Cash and cash equivalents cash flow statement at end of period 2477000




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 2477000
Bank Balance other than (a) above 1776000
Derivative financial instruments
Receivables
(I) Trade Receivables
(II) Other Receivables
Loans 0
Investments 35121849000
Other Financial assets 466000
Total Financial Assets 35126568000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 7773000
Deferred tax Assets (Net)
Investment Property
Biological assets other than bearer plants
Property, Plant and Equipment 23000
Capital work-in-progress
Intangible assets under development
Goodwill 0
Other Intangible assets 0
Other non-financial assets (to be specified) 204000
Total Non Financial Assets 8000000
Total assets 35134568000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 14774000
Other equity 33065882000
Total equity attributable to owners of parent 33080656000
Non controlling interest
Total equity 33080656000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises
(C ) Debt Securities
(d) Borrowings (Other than Debt Securities) 0
(e) Deposits
(f) Subordinated Liabilities
(g) Other financial liabilities 1744000
Total Financial Liabilities 1744000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 2043000000
(b) Provisions 8377000
(C ) Deferred tax liabilities (Net)
(d) Other non-financial liabilities 791000
Total Non Financial Liabilities 2052168000
Total liabilities 2053912000
Total equity and liabilites 35134568000
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 Re-measurement (loss) / gain on defined benefit obligation -249000 -184000
2 Tax Impact on above 62000 46000
3 Equity Instruments through OCI 6047469000 5204536000
4 Tax Impact on above -826169000 -1014635000
Total Amount of items that will not be reclassified to profit and loss 5221113000 4189763000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Tax Impact on above -2175000 -1101000
Total Amount of items that will be reclassified to profit and loss -2175000 -1101000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 5218938000 4188662000




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 R Kothari & Co LLP Yes 30-Apr-2026


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 N. B. I. Industrial Finance Company Limited S P Kumar Key management personnel Remuneration None 1506000 0 0
2 N. B. I. Industrial Finance Company Limited Ashish Kedia Key management personnel Remuneration None 1271000 0 0
3 N. B. I. Industrial Finance Company Limited Ashok Bhandari Director Any other transaction Sitting fee None 35000 0 0
4 N. B. I. Industrial Finance Company Limited Bankat Lal Gaggar Director Any other transaction Sitting fee None 76000 0 0
5 N. B. I. Industrial Finance Company Limited Jagdish Prasad Mundra Director Any other transaction Sitting fee None 76000 0 0
6 N. B. I. Industrial Finance Company Limited Riya Puja Jain Director Any other transaction Sitting fee None 15000 0 0
7 N. B. I. Industrial Finance Company Limited T K Bhattacharya Director Any other transaction Sitting fee None 84000 0 0
8 N. B. I. Industrial Finance Company Limited Debasish Ray Director Any other transaction Sitting fee None 92000 0 0
9 N. B. I. Industrial Finance Company Limited Priyanka Mohta Director Any other transaction Sitting fee None 25000 0 0
10 N. B. I. Industrial Finance Company Limited Sundeep Bhutoria Director Any other transaction Sitting fee None 15000 0 0
11 N. B. I. Industrial Finance Company Limited S P Kumar Key management personnel Advance None 140000 200000 60000
12 N. B. I. Industrial Finance Company Limited Ashish Kedia Key management personnel Advance None 160000 210000 50000
13 N. B. I. Industrial Finance Company Limited Shree Capital Services Limited Enterprise having significant influence over the company Any other transaction Rent Paid None 40000 0 0
Total value of transaction during the reporting period 3535000