INTEGRATED FILING — Other than Banks



General information about company

Scrip code 535136
NSE Symbol NIBE
MSEI Symbol NOTLISTED
ISIN INE149O01018
Name of Company NIBE Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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 12-Aug-2025   17:30:00
End date and time of board meeting 12-Aug-2025   19:10:00
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


Financial Results — Other than Bank
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 Revenue From Operations
Revenue from operations 824992000
Other income 12608000
Total Income 837600000
2 Expenses
(a) Cost of materials consumed 182704000
(b) Purchases of stock-in-trade 481085000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -18668000
(d) Employee benefit expense 52231000
(e) Finance costs 17090000
(f) Depreciation and amortisation expense
(g) Other Expenses
1 Other Expenses 52641000 52641000
Total other expenses 52641000
Total expenses 819732000
3 Profit before exceptional and extraordinary items and tax
4 Exceptional items
5 Profit before extraordinary items and tax
6 Extraordinary items
7 Profit before tax 17868000
8 Tax Expense
Current tax 18877000
Deferred tax -11435000
Total tax expenses 7442000
9 Net Profit Loss for the period from continuing operations
10 Profit (loss) from discontinuing operations before tax
11 Tax expense of discontinuing operations
12 Net profit (loss) from discontinuing operation after tax
13 Profit (loss) for period before minority interest
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period
17 Details of equity share capital
Paid-up equity share capital 145013000
Face value of equity share capital 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.72
Diluted earnings (loss) per share from continuing and discontinued operations 0.72
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period
Date of end of reporting period
Whether results are audited or unaudited
Nature of report standalone or consolidated
Equity and liabilities
1 Shareholders' funds
Share capital
Reserves and surplus
Money received against share warrants
Total shareholders' funds
2 Share application money pending allotment
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions
Total non-current liabilities
6 Current liabilities
Short-term borrowings
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other current liabilities
Short-term provisions
Total current liabilities
Total equity and liabilities
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment
Producing properties
Intangible assets
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets
ii Non-current investments
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances
viii Other non-current assets
Total non-current assets
Current assets
Current investments
Inventories
Trade receivables
Cash and cash equivalents
Bank balance other than cash and cash equivalents
Short-term loans and advances
Other current assets
Total current assets
Total assets
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)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Defence 815265000 815265000
2 Aviation 9728000 9728000
Total Segment Revenue 824993000
Less: Inter segment revenue 0
Revenue from operations 824993000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Defence 38819000 38819000
2 Aviation -20950000 -20950000
Total Profit before tax 17869000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 0
Profit before tax 17869000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Defence 4063019000 4063019000
2 Aviation 287431000 287431000
Total Segment Asset 4350450000 4350450000
Un-allocable Assets 0 0
Net Segment Asset 4350450000 4350450000
4 Segment Liabilities
Segment Liabilities
1 Defence 1525983000 1525983000
2 Aviation 285608000 285608000
Total Segment Liabilities 1811591000 1811591000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1811591000 1811591000
Disclosure of notes on segments




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 M/s Kailash Chand Jain & Co Yes 31-Mar-2027