5194942026-01-012026-03-315194942026-03-315194942025-03-315194942025-04-012026-03-315194942026-01-012026-03-31in-capmkt:OtherExpenses1Member5194942025-04-012026-03-31in-capmkt:OtherExpenses1Member5194942026-03-31OtherNoncurrentFinancialAssetsDomain15194942026-03-31OtherNoncurrentFinancialAssetsDomain25194942026-03-31OtherNoncurrentAssetsDomain15194942026-03-31OtherCurrentFinancialAssetsDomain15194942026-03-31OtherCurrentAssetsDomain15194942026-03-31OtherNoncurrentFinancialLiabilitiesDomain15194942026-03-31OtherCurrentFinancialLiabilitiesDomain15194942026-03-31OtherCurrentLiabilitiesDomain15194942026-03-31OtherCurrentLiabilitiesDomain25194942026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15194942025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15194942026-01-012026-03-31AuditorDomain15194942026-01-012026-03-31in-capmkt:AuditedMember5194942026-03-31in-capmkt:AuditedMember5194942026-01-012026-03-31in-capmkt:AdjustedMember5194942026-03-31in-capmkt:AdjustedMember5194942026-01-012026-03-31AuditQualification15194942026-01-012026-03-31AuditQualification25194942026-01-012026-03-31AuditQualification35194942026-01-012026-03-31AuditQualification4iso4217:INRiso4217:INRxbrli:shares519494NKINDNOTLISTEDINE542C01019NK Industries LimitedMain BoardEquity2025-04-012026-03-312026-05-272026-05-21INRLakhsQuarterlyFourth quarterSingle segmentNon edible Oil Industries2026-05-2715:30:002026-05-2719:00:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated2645500011530002760800000014750002300056690002144300028610000-10020000-1002000118000-186000-680000-9340000000-934000-2554000-348800000006009900010-0.16-0.16-0.16-0.16-0.32-0.322025-04-012026-03-31AuditedConsolidated12448900052070001296960000002572900040900024566000115543000166247000-365510000-36551000118000-438000-3200000-362310000000-36231000345000-35886000000060099000100-6.03-6.03-6.03-6.03-12.06-12.06Other21443000Other11554300011265550006976200008236240003200000016170001596911600025790008070100016054013000242049000305016000186210510001949200002365180008137000022470001501600026191800016580002047000285115000001890616600060099000-3576386000-35162870000-35162870000896000223264600002232735600098460002233720200042268000002237947000000002000000200000028922000120610000042983000002242245300018906166000Rights to use Asstes10402000Other70299000Other non-current assets305016000Other15016000Other current assets2047000Lease Liability9846000Other2000000Other18058000Trade Payable10864000-3615000-5581000-45620000-22800000-462400000464000608900002456700079000264270000-14600000000000049000003936000028090000-588000-48050001180000-15260000000000002874000042000000000000000000048050000-2359000-470000000000000000588000021450001557000-4390008577000813800008138000Amount of items that will not be reclassified to profit and loss-3603000-3603000Amount of items that will not be reclassified to profit and loss487000487000-104900014200000-2554000345000AuditedQualified opinionPankaj R. Shah & Associatestrue2027-10-31129696000129696000166247000166247000-36231000-36231000-6.03-6.0318906166000189061660002242245300022422453000-3516287000-35162870001. Regarding transactions of the Company through trading and clearing member with NSEL and notice issued by EOW under the Maharashtra Protection of Interest of Depositors (in financial establishments) Act, 1999 (MPID) Act.Qualified opinionRepetitiveThe Auditors have not quantified the impact of their qualifications on the financial statements of the Company as the matters pertaining to the qualification are pending before various Courts/Statutory authorities and are subjudice at presentNilNational spot Exchange Limited (NSEL) has served a notice to N K Proteins Private Limited (Formerly known as N K Proteins Limited) who was a Trading and Clearing Member at NSEL and N K Industries Limited was only a client Company of Trading Member i.e. NK Proteins Limited. As regards, the balances of trade receivables and trade payables arising out of the transactions through NSEL platform, the same cannot be confirmed pursuant to the pendency of litigations and as the matter is still pending before the respective authorities. Further, the Home Department, Government of Maharashtra has issued a notification under the MPID Act, 1999 securing <br></br> the attachment of Land & Building and Plant & Machinery of the Company. Against this the Company had challenged the notification issued by Homne department, Government of Maharashtra, before the Hon'ble High Court of Gujarat. The Hon'ble Gujarat High Court had disposed off the application of the Company vide its order dated 29th March 2017.Against the said order the Company had preferred a Special Leave Petition <br></br> before the Hon'ble Supreme Court of India. The Hon'ble Supreme Court of India had disposed off the Special Leave Petition on 17/04/2017, with an observation to file an application before the Hon'ble Bombay High Court. The Company has filed petition before the Hon'ble Bombay High Court in June 2017. Besides this, the Company has also filed its objections against the attachment notification before the Designated Special MPID Court, Mumbai the matter is subjudice.We have qualified our report with respect to various transactions entered into by the Company on NSEL Platform and the matter is presently pending before various courts/statutory authorities and accordingly it is subjudice and not determinable. The quantification of amount can be determined only upon the receipt of judgment from the respective authorities and till that time neither the Company nor we as auditors, can quantify the impact of the same on the financial results of the Company.2. Regarding proceedings initiated by the Directorate of Enforcement under the Prevention of Money Laundering Act, 2002 <br></br> Qualified opinionRepetitiveThe Auditors have not quantified the impact of their qualifications on the financial statements of the Company as the matters pertaining to the qualification are pending before various Courts/Statutory authorities and are subjudice at presentNilWith respect to point no.2 of qualified opinion of Auditors <br></br> Report, it is hereby clarified that it is hereby clarified that the <br></br> and <br></br> Company along with Group Company <br></br> promoters <br></br> challenged the show cause notice issued by the adjudicating <br></br> authority New Delhi, before the Hon'ble High Court of Delhi and <br></br> the Hon'ble High Court has set aside the said show cause <br></br> notice. The Director of Enforcement has attached assets of the <br></br> Company, group company NKPL and the promoters of the <br></br> company by issuing a fresh show cause notice dated <br></br> 30/08/2018and the company has filed an appeal before PMLA <br></br> Appellate Tribunal, Delhi. Still the matter is sub-judiceWe have qualified our report with respect to various transactions entered into by the Company on NSEL Platform and the matter is presently pending before various courts/statutory authorities and accordingly it is subjudice and not determinable. The quantification of amount can be determined only upon the receipt of judgment from the respective authorities and till that time neither the Company nor we as auditors, can quantify the impact of the same on the financial results of the Company.3. Regarding notice issued by EOW under the Maharashtra Protection of Interest of Depositors (in financial establishments) Act, 1999 (MPID) Act. <br></br> Qualified opinionRepetitiveThe Auditors have not quantified the impact of their qualifications on the financial statements of the Company as the matters pertaining to the qualification are pending before various Courts/Statutory authorities and are subjudice at presentNilWith regard to the supplementary charge sheet filed the <br></br> Company has complied with the summons from MPID Court <br></br> dated Company has complied with the said summons and the <br></br> matter was adjourned to 7th November,2019 and further <br></br> adjourned to various dates and now the matter is further <br></br> adjourned to 23rd June,2026. Therefore, the matter is sub <br></br> judice.We have qualified our report with respect to various transactions entered into by the Company on NSEL Platform and the matter is presently pending before various courts/statutory authorities and accordingly it is subjudice and not determinable. The quantification of amount can be determined only upon the receipt of judgment from the respective authorities and till that time neither the Company nor we as auditors, can quantify the impact of the same on the financial results of the Company.4. Regarding transactions of subsidiary Company i.e. Tirupati Retail (India) Private Limited with NSEL.Qualified opinionRepetitiveThe Auditors have not quantified the impact of their qualifications on the financial statements of the Company as the matters pertaining to the qualification are pending before various Courts/Statutory authorities and are subjudice at presentNilThe National Spot Exchange Limited (NSEL) has initiated <br></br> recovery proceedings against the Group Company NK Proteins <br></br> Private Limited (Formerly known as N K Proteins Limited) who <br></br> was a trading and clearing member at NSEL. As regards the said <br></br> recovery proceedings initiated by NSEL and has also made <br></br> Tirupati Retail (India) Private Limited, subsidiary Company a <br></br> party to the said proceedings, the matter is sub-judice and still <br></br> pending before therespective AuthoritiesWe have qualified our report with respect to various transactions entered into by the Company on NSEL Platform and the matter is presently pending before various courts/statutory authorities and accordingly it is subjudice and not determinable. The quantification of amount can be determined only upon the receipt of judgment from the respective authorities and till that time neither the Company nor we as auditors, can quantify the impact of the same on the financial results of the Company.NIMISH KESHAVLAL PATELASHWINBHAI PARSHOTTAMDAS PATEL SNEHAL BHARATBHAI PATELNILESH R SHAHAHMEDABAD2026-05-27