Other Than Bank Details

General information about company
Scrip code	541418
NSE Symbol	NGIL
MSEI Symbol	NOTLISTED
ISIN	INE236Y01012
Name of Company	NAKODA GROUP OF INDUSTRIES 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	tAgro Segment
Start date and time of board meeting	28-May-2025 15:00:00
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	2025-05-28
Indicate Company website link for updated RPT policy of the Company	https://nakodas.com/wp-content/uploads/2025/02/rptp.pdf
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	Yes

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-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	Revenue From Operations
	Revenue from operations	139753000	462524000
	Other income	7000	138000
	Total Income	139760000	462662000
2	Expenses
(a)	Cost of materials consumed	97057000	389655000
(b)	Purchases of stock-in-trade	96000	243000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	32997000	23977000
(d)	Employee benefit expense	3793000	11711000
(e)	Finance costs	5523000	17001000
(f)	Depreciation and amortisation expense
(g)	Other Expenses
1	OTHER EXPENSES	30212000	56913000
	Total other expenses	30212000	56913000
	Total expenses	172444000	511286000
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	-32684000	-48624000
8	Tax Expense
	Current tax	4000	-4000
	Deferred tax	-8254000	-12214000
	Total tax expenses	-8250000	-12218000
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	157191000	157191000
	Face value of equity share capital	10	10
18	Reserves excluding revaluation reserve		121739000
19	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-1.68	-2.51
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.68	-2.51
20	Debt equity ratio
21	Debt service coverage ratio
22	Interest service coverage ratio
23	Disclosure of notes on financial results	Textual Information(1)

Text Block
Textual Information(1)	ltqte: 1. The figures for the corresponding previous period have been regrouped / re-casted / reclassified, wherever necessary, to make them comparable for the purpose of preparation and presentation of the financial results. 2. The financial results for all periods have been prepared in accordance with lndian Accounting Standards ( lnd AS ) notified under section 133 of the Companies Act, 2013, read together with the Companies (lndian Accounting Standards) Rule, 2015, as amendefl from time to time and other recognized accounting practices and policies to the extent applicable. 3. The Company operates only in one segment i.e. Manufacturing and Trading of Dry Fruits, Tutty Fruity and Other Agro Commodities, hence the lndian Accounting Standards (lnd AS) - 108, Operating Segments is not applicable to the Company. 4. The Company has neither Subsidiary nor Associates and Joint Venture, hence the reporting under the lnd AS - 110, Consolidoted Financiol Statements is not applicable. 5. The Company had issued 50,90,056, equity shares of the face value of t 10 each on right basis ( Right Equity Share ) to the eligible equity shareholders at an issue price of { 25 per shares, which included a premium of { 15 per shares. ln accordance with the term of issue, { 06.25 per Right Equity Shares (i.e.25% of the issue price), was received from the respective allottees atthe time of the application, upon which the shares were allotted. The Board of Directors has decided to raise the balance amount through two further calls, a First Call of ( Rs. 08.75 per Right Equity Shares (lncluding a premium of { 05.25 per shares) and Second and Final Call of { 10 per Right Equity Shares (lncluding a premium of ( Rs.06.00 per shares), which is yet to be called by the Company. As at March 3L,2025, an aggregate amount oT( RS.15.03 Lakhs is unpaid. The basic and diluted earnings per share for the periods ended March 3L, 2025, and March 3t, 2024, have been adjusted to reflect the bonus element inherent in the rights issue. The proceeds from the rights issue have been utilized in line with the objects stated in the Offer Document. 6. The figure for the quarter ended March 31, 2025 and March 31,2024, are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year-to-date figures up to the third quarter of the relevant financial year. 7. The above financial results were reviewed and recommended by the Audit Committee and subsequently the same has been approved by the Board of Directors at their respective meetings held on May 28, 2025. The Statutory Auditor has issued unmodified report on these financial results. 8. As per the Regulation aGQ) of the SEBI (Listing Obligation and Disclosure Requirements), Regulation,2Ot5, the financiil results are available of the Company's website; www.nakodas.com

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

Cash flow statement — indirect
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
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before extraordinary items and tax
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	17001000
	Adjustments for depreciation and amortisation expense	11786000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for share-based payments	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 to profit (loss)
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	43077000
	Adjustments for decrease (increase) in trade receivables
	Adjustments for decrease (increase) in other current assets	0
	Adjustments for increase (decrease) in trade payables
	Adjustments for increase (decrease) in other current liabilities	-36132000
	Adjustments for provisions
	Total adjustments for working capital
	Total adjustments for reconcile profit (loss)	34416000
	Net cash flows from (used in) operations	-14208000
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	34000
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items
	Proceeds from extraordinary items
	Payment for extraordinary items
	Net cash flows from (used in) operating activities	-14242000
4	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	25924000
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	10452000
	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	9000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-430000
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items
	Proceeds from extraordinary items
	Payment for extraordinary items
	Net cash flows from (used in) investing activities	-15893000
	Cash flows from used in financing activities
	Proceeds from issuing shares
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	-22670000
	Repayments of borrowings	0
	Dividends paid	0
	Interest paid	17001000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-3757000

	Net cash flows from (used in) financing activities before extraordinary items
	Proceeds from extraordinary items
	Payment for extraordinary items
	Net cash flows from (used in) financing activities	31420000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	1285000
6	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	1285000
	Cash and cash equivalents cash flow statement at beginning of period	2964000
	Cash and cash equivalents cash flow statement at end of period	4249000

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
	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	11327000
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	37000
	Short-term provisions
	Total current liabilities	128624000
	Total equity and liabilities	418881000
	Assets
1	Non-current assets
i	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	129438000
	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	0
v	Deferred tax assets (net)	2477000
vi	Foreign currency monetary item translation difference asset account
vii	Long-term loans and advances
viii	Other non-current assets	934000
	Total non-current assets	136387000
	Current assets
	Current investments	0
	Inventories	128124000
	Trade receivables
	Cash and cash equivalents	4301000
	Bank balance other than cash and cash equivalents	3000
	Short-term loans and advances
	Other current assets	32985000
	Total current assets	282494000
	Total assets	418881000
	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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether results 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

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	Manish N Jain & Co.	Yes	31-Mar-2028

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising	Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	05-Feb-2025
Amount Raised	8861000
Report filed for Quarter ended	31-Mar-2025
Monitoring Agency	Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised	No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation	NA
Comments of the Audit Committee after review	The member of the committee approved it
Comments of the auditors, if any

Sr.	Original Object	Modified Object, if any	Original Allocation	Modified allocation, if any	Funds Utilised	Amount of Deviation/Variation for the quarter according to applicable object	Remarks if any
1	To part finance working capital requirement of our company	NA	6000000000000	0	3775707300000	0	THIS NOTE IS TO INFORM THAT. 1.Company is raising funds in tranches in application and allotment then first call and their reminder then the final call and their reminders. 2. In the reporting quarter 1st call money was raised and the same was received . 3. Till now there is no deviation in the over all utilization of funds in acordance with letter of offer. 4. Fund received in application and allotment stage is Rs. 31812850 and funds received in 1st call is 34089186.25 and Fund received in 1st reminder of first call money is Rs. 8861763.75 Total 74763800.00
2	Repayment or prepayment, in full or in part, of all or a portion of certain outstanding borrowings availed by us from banks and financial institutions	NA	3250000000000	0	1853658275000	0
3	To meet General corporate purposes	NA	2525100000000	0	1632559600000	0
4	To meet the expenses of the Issue	NA	950000000000	0	100567700000	0

Signatory Details
Name of signatory	Pravin Choudhary
Designation of person	Managing Director
Place	NAGPUR
Date	28-May-2025

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
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
1	tNakoda Group of Industries Limited	Mr. Pravin Choudhary	Managin Director	Any other transaction	Rent	600000	Approved			350000	270000	190000
2	tNakoda Group of Industries Limited	Mr. Dahyalal Prajapati	Independent Director	Any other transaction	Sitting Fees	35000	Approved			7000	70000	2000
3	tNakoda Group of Industries Limited	Ms. Kokila Jha	Women director	Any other transaction	Sitting Fees	30000	Approved			7000	7000	20000
4	tNakoda Group of Industries Limited	Mr. Sandip Jain	Independent Director	Any other transaction	Sitting Fees	30000	Approved			7000	70000	20000
5	tNakoda Group of Industries Limited	Mr. Hemraj Dekate	Independent Director	Any other transaction	Sitting Fees	30000	Approved	30000	2025-01-27	4000	4000	23000
6	tNakoda Group of Industries Limited	tMr. Jayesh Choudhary	Whole Time Director	Remuneration		1800000	Approved			796000	236000	249000
7	Nakoda Group of Industries Limited	Mr. Kapil Agrawal	Independent Director	Any other transaction	Sitting Fees	30000	Approved	30000	2025-01-27	0	0	18000
Total value of transaction during the reporting period										1171000

INTEGRATED FILING — Other than Banks

General information about company

Financial Results — Other than Bank

Text Block

Remarks

Cash flow statement — indirect

Statement of Asset and Liabilities

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

Details of Impact of Audit Qualification

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Signatory Details

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

Format for Disclosing Outstanding Default on Loans and Debt Securities

Sr. No.	Particulars	Amount	Remarks
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date	123500000
B	Of the total amount outstanding, amount of default as on date	0
2.	Unlisted debt securities i.e. NCDs and NCRPS
A	Total amount outstanding as on date	0
B	Of the total amount outstanding, amount of default as on date	0
3.	Total financial indebtedness of the listed entity including short-term and long-term debt	0