5194942026-01-012026-03-315194942026-03-315194942025-03-315194942025-04-012026-03-315194942026-01-012026-03-31in-capmkt:OtherExpenses1Member5194942025-04-012026-03-31in-capmkt:OtherExpenses1Member5194942026-03-31OtherNoncurrentFinancialAssetsDomain15194942026-03-31OtherNoncurrentFinancialAssetsDomain25194942026-03-31OtherNoncurrentFinancialAssetsDomain35194942026-03-31OtherNoncurrentFinancialAssetsDomain45194942026-03-31OtherNoncurrentFinancialAssetsDomain55194942026-03-31OtherNoncurrentFinancialAssetsDomain65194942026-03-31OtherCurrentFinancialAssetsDomain15194942026-03-31OtherCurrentAssetsDomain15194942026-03-31OtherNoncurrentLiabilitiesDomain15194942026-03-31OtherCurrentFinancialLiabilitiesDomain15194942026-03-31OtherCurrentLiabilitiesDomain15194942026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15194942025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15194942026-01-012026-03-31AuditorDomain15194942026-01-012026-03-31in-capmkt:AuditedMember5194942026-03-31in-capmkt:AuditedMember5194942026-01-012026-03-31in-capmkt:AdjustedMember5194942026-03-31in-capmkt:AdjustedMember5194942026-01-012026-03-31AuditQualification15194942026-01-012026-03-31AuditQualification25194942026-01-012026-03-31AuditQualification3iso4217: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 qualificationfalsefalseNANAfalsefalsefalsefalseNA2026-01-012026-03-31AuditedStandalone600000088600068860000001169000100005237000541900011835000-49490000-494900008080008080000-57570000000-57570004608000-11490006009900010-0.69-0.6900-0.69-0.692025-04-012026-03-31AuditedStandalone240000004847000288470000004553000384000230950002939400057426000-285790000-2857900008440008440000-294230000000-29423000345000-2907800060099000100-4.61-4.6100-4.61-4.61Other expenses5419000Other expenses29394000110752300069762000000320000017586000560396000973670004752720001150621000231422000255936000016958000025854700061500000445000016744000285891000764000181000030542300000286478300060099000-3549213000-3489114000-348911400008960006262951000626384700062638470004239100000984600063160840000370001008000010117000200000012117000145540001114200000378130000063538970002864783000Rights to use Assets10402000Other financial assets65496000Others399374000-0-0-0Current Tax Assets16744000Others current assets1810000Lease liability9846000Other financial liabilities2000000Other current liabilities14554000384000-67110000-11370000-85000000-5927000061300005625000023095000000-14600000000000056700005280000-2329900000-450700000-2780600000000000027100000000000000000000004507000024297000260940000000000000-214600003840000017620005000005000061000006150000items that will not be reclassified to Profit & Loss59400005940000items that will not be reclassified to Profit & Loss4870004870001332000142000004608000345000AuditedQualified opinionPankaj R. Shah & Associatestrue2027-10-3128847000288470005742600057426000-27735000-27735000-4.61-4.612864782000286478200063538960006353896000-3489114000-34891140001. Regarding transactions of the Company through trading and clearing member 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 present. Nil1. The Company had entered into financial arrangement with National Spot Exchange Ltd (NSEL) through trading and Clearing Member, N.K. Proteins Private Ltd (erstwhile N. K. Proteins Limited (NKPL) (Group Company) by way of purchase and sales of various goods up to financial year 2012-13. The trade payables and trade receivables arising out of the said transactions through National Spot Exchange Limited (NSEL) from the concerns other than the group concerns are subject to confirmations by the respective parties/NSEL and reconciliations/adjustments, if any. Further, NSEL has suspended the trading on 31.07.2013, as per the directions issued by the Government of India, Ministry of Consumer Affairs. NSEL has initiated recovery proceedings against the group company NKPL and also against the company by filing a civil suit in the Honble High Court of Mumbai for an alleged amount of around Rs.937 crores plus interest .and the said proceedings are pending as on date. Further, the Home department, Government of Maharashtra has issued a notification under the Maharashtra Protection of Interest of Depositors (in financial establishments)-Act, 1999 (MPID Act) attaching the Land, Building & Plant & Machinery of the company located at Kadi, Gujarat. The company had challenged the notification issued by Home department of Maharashtra before Honble Gujarat High Court which was disposed off vides its order dated 29th March 2017. The company preferred a Special Leave Petition before the Honble Supreme Court of India against the order of Honble Gujarat High Court and The Honble Supreme Court of India had disposed off the Special Leave Petition on 17th April, 2017 with a observation to file an application before Honble Bombay High Court, Mumbai, and as informed by the management, the company has filed petition before the Honble Bombay High Court in June 2017 which is pending. Besides the above, the company has also filed its objections against the attachment notification before the Designated Special MPID Court, Mumbai. In view of the above that the matter is subjudice, and the alleged liability /claim are not accepted by the company, we are unable to quantify the final liability and its impact if any, on the loss of the company for the Quarter and year ended on 31st March, 2026. <br></br> <br></br> 2. The Directorate of Enforcement, Government of India has initiated proceedings against the company under section 5(1) of the prevention of Money Laundering Act, 2002, along with group company NKPL, and by virtue of the provisional attachment order dated 10/03/2015, attached the assets of the company comprising of Land, building, plant and machinery situated at Survey Nos.719, 720, 721, 732/1, 732/2, 733, 741, 743, 744, 745, Kadi Thol Road, Village Kadi Kasba , taluka- Kadi, District Mehsana-382715 Gujarat. As explained to us, The Company has preferred an appeal before the Honble Appellate Tribunal under the Prevention of Money laundering Act, 2002 against the order of Adjudicating Authority Which is pending for final hearing and adjudication. <br></br> . <br></br> <br></br> Further, The Director of Enforcement (hereinafter referred to as ED), Government of India had initiated proceedings of search/seizure on 30.05.2018 on the group company NKPL, the promoters of the company late Shri Nilesh Patel and Shri Nimish Patel, and one of the family member as well as on the company and thereafter on 29.06.2018, the ED, Government of India, had preferred an application u/s 17(4) of the Prevention of Money Laundering Act, 2002 before the Adjudicating Authority, New Delhi, vide its Application No. OA/236 of 2018 against the company as well as group company NKPL and the promoters for retention of the seized properties and for continuation of order of freezing the properties, till finalization of the proceedings, of the properties mentioned in the application u/s 17(4) of the PMLA Act, 2002. The company along with Group Company and promoters challenged the show cause notice issued by the adjudicating authority New Delhi, before the Honble High Court of Delhi and the Honble High Court has set aside the said show cause notice. The Director of Enforcement has attached assets of the company, group company NKPL and the promoters of the company by issuing a fresh show cause notice dated 30/08/2018 and the company has filed an appeal before PMLA Appellate Tribunal, Delhi. <br></br> In view of the above that the matter is subjudice, and the alleged liability /claim are not accepted by the company, we are unable to quantify the final liability and its impact if any, on the loss of the company for the Quarter and year ended on 31st March, 2026. <br></br> 3. The Government of Maharashtra, (at the instance of Economic offence, wing Mumbai), has filed supplementary Charge sheet dated 25th December, 2018 under the various sections of IPC AND MPID Act against the company and its chairman Shri Nimish Patel. Further MPID Court on the basis of above supplementary charge sheet has issued summons and as stated by the management, the company has complied with said summons. However, the matter is subjudice. Thus, in view of the fact that the said criminal proceedings which have been initiated, inter alia, against the company and its Chairman Shri Nimish Patel are pending, we are unable to ascertain/quantify the final liability, if any, that may arise from the said criminal proceedings and therefore we are unable to quantify its impact, if any, on the loss of the company for the Quarter and year ended on 31st March, 2026 <br></br> 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, 2002Qualified opinionRepetitive <br></br> The 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 present. Nil1. The Company had entered into financial arrangement with National Spot Exchange Ltd (NSEL) through trading and Clearing Member, N.K. Proteins Private Ltd (erstwhile N. K. Proteins Limited (NKPL) (Group Company) by way of purchase and sales of various goods up to financial year 2012-13. The trade payables and trade receivables arising out of the said transactions through National Spot Exchange Limited (NSEL) from the concerns other than the group concerns are subject to confirmations by the respective parties/NSEL and reconciliations/adjustments, if any. Further, NSEL has suspended the trading on 31.07.2013, as per the directions issued by the Government of India, Ministry of Consumer Affairs. NSEL has initiated recovery proceedings against the group company NKPL and also against the company by filing a civil suit in the Honble High Court of Mumbai for an alleged amount of around Rs.937 crores plus interest .and the said proceedings are pending as on date. Further, the Home department, Government of Maharashtra has issued a notification under the Maharashtra Protection of Interest of Depositors (in financial establishments)-Act, 1999 (MPID Act) attaching the Land, Building & Plant & Machinery of the company located at Kadi, Gujarat. The company had challenged the notification issued by Home department of Maharashtra before Honble Gujarat High Court which was disposed off vides its order dated 29th March 2017. The company preferred a Special Leave Petition before the Honble Supreme Court of India against the order of Honble Gujarat High Court and The Honble Supreme Court of India had disposed off the Special Leave Petition on 17th April, 2017 with a observation to file an application before Honble Bombay High Court, Mumbai, and as informed by the management, the company has filed petition before the Honble Bombay High Court in June 2017 which is pending. Besides the above, the company has also filed its objections against the attachment notification before the Designated Special MPID Court, Mumbai. In view of the above that the matter is subjudice, and the alleged liability /claim are not accepted by the company, we are unable to quantify the final liability and its impact if any, on the loss of the company for the Quarter and year ended on 31st March, 2026. <br></br> <br></br> 2. The Directorate of Enforcement, Government of India has initiated proceedings against the company under section 5(1) of the prevention of Money Laundering Act, 2002, along with group company NKPL, and by virtue of the provisional attachment order dated 10/03/2015, attached the assets of the company comprising of Land, building, plant and machinery situated at Survey Nos.719, 720, 721, 732/1, 732/2, 733, 741, 743, 744, 745, Kadi Thol Road, Village Kadi Kasba , taluka- Kadi, District Mehsana-382715 Gujarat. As explained to us, The Company has preferred an appeal before the Honble Appellate Tribunal under the Prevention of Money laundering Act, 2002 against the order of Adjudicating Authority Which is pending for final hearing and adjudication. <br></br> . <br></br> <br></br> Further, The Director of Enforcement (hereinafter referred to as ED), Government of India had initiated proceedings of search/seizure on 30.05.2018 on the group company NKPL, the promoters of the company late Shri Nilesh Patel and Shri Nimish Patel, and one of the family member as well as on the company and thereafter on 29.06.2018, the ED, Government of India, had preferred an application u/s 17(4) of the Prevention of Money Laundering Act, 2002 before the Adjudicating Authority, New Delhi, vide its Application No. OA/236 of 2018 against the company as well as group company NKPL and the promoters for retention of the seized properties and for continuation of order of freezing the properties, till finalization of the proceedings, of the properties mentioned in the application u/s 17(4) of the PMLA Act, 2002. The company along with Group Company and promoters challenged the show cause notice issued by the adjudicating authority New Delhi, before the Honble High Court of Delhi and the Honble High Court has set aside the said show cause notice. The Director of Enforcement has attached assets of the company, group company NKPL and the promoters of the company by issuing a fresh show cause notice dated 30/08/2018 and the company has filed an appeal before PMLA Appellate Tribunal, Delhi. <br></br> <br></br> In view of the above that the matter is subjudice, and the alleged liability /claim are not accepted by the company, we are unable to quantify the final liability and its impact if any, on the loss of the company for the Quarter and year ended on 31st March, 2026. <br></br> <br></br> 3. The Government of Maharashtra, (at the instance of Economic offence, wing Mumbai), has filed supplementary Charge sheet dated 25th December, 2018 under the various sections of IPC AND MPID Act against the company and its chairman Shri Nimish Patel. Further MPID Court on the basis of above supplementary charge sheet has issued summons and as stated by the management, the company has complied with said summons. However, the matter is subjudice. Thus, in view of the fact that the said criminal proceedings which have been initiated, inter alia, against the company and its Chairman Shri Nimish Patel are pending, we are unable to ascertain/quantify the final liability, if any, that may arise from the said criminal proceedings and therefore we are unable to quantify its impact, if any, on the loss of the company for the Quarter and year ended on 31st March, 2026 <br></br> 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.3. Regarding notice issued by EOW under the Maharashtra Protection of Interest of Depositors (in financial establishments) Act, 1999 (MPID) Act.Qualified opinionRepetitive <br></br> The 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 present. Nil1. The Company had entered into financial arrangement with National Spot Exchange Ltd (NSEL) through trading and Clearing Member, N.K. Proteins Private Ltd (erstwhile N. K. Proteins Limited (NKPL) (Group Company) by way of purchase and sales of various goods up to financial year 2012-13. The trade payables and trade receivables arising out of the said transactions through National Spot Exchange Limited (NSEL) from the concerns other than the group concerns are subject to confirmations by the respective parties/NSEL and reconciliations/adjustments, if any. Further, NSEL has suspended the trading on 31.07.2013, as per the directions issued by the Government of India, Ministry of Consumer Affairs. NSEL has initiated recovery proceedings against the group company NKPL and also against the company by filing a civil suit in the Honble High Court of Mumbai for an alleged amount of around Rs.937 crores plus interest .and the said proceedings are pending as on date. Further, the Home department, Government of Maharashtra has issued a notification under the Maharashtra Protection of Interest of Depositors (in financial establishments)-Act, 1999 (MPID Act) attaching the Land, Building & Plant & Machinery of the company located at Kadi, Gujarat. The company had challenged the notification issued by Home department of Maharashtra before Honble Gujarat High Court which was disposed off vides its order dated 29th March 2017. The company preferred a Special Leave Petition before the Honble Supreme Court of India against the order of Honble Gujarat High Court and The Honble Supreme Court of India had disposed off the Special Leave Petition on 17th April, 2017 with a observation to file an application before Honble Bombay High Court, Mumbai, and as informed by the management, the company has filed petition before the Honble Bombay High Court in June 2017 which is pending. Besides the above, the company has also filed its objections against the attachment notification before the Designated Special MPID Court, Mumbai. In view of the above that the matter is subjudice, and the alleged liability /claim are not accepted by the company, we are unable to quantify the final liability and its impact if any, on the loss of the company for the Quarter and year ended on 31st March, 2026. <br></br> <br></br> 2. The Directorate of Enforcement, Government of India has initiated proceedings against the company under section 5(1) of the prevention of Money Laundering Act, 2002, along with group company NKPL, and by virtue of the provisional attachment order dated 10/03/2015, attached the assets of the company comprising of Land, building, plant and machinery situated at Survey Nos.719, 720, 721, 732/1, 732/2, 733, 741, 743, 744, 745, Kadi Thol Road, Village Kadi Kasba , taluka- Kadi, District Mehsana-382715 Gujarat. As explained to us, The Company has preferred an appeal before the Honble Appellate Tribunal under the Prevention of Money laundering Act, 2002 against the order of Adjudicating Authority Which is pending for final hearing and adjudication. <br></br> . <br></br> <br></br> Further, The Director of Enforcement (hereinafter referred to as ED), Government of India had initiated proceedings of search/seizure on 30.05.2018 on the group company NKPL, the promoters of the company late Shri Nilesh Patel and Shri Nimish Patel, and one of the family member as well as on the company and thereafter on 29.06.2018, the ED, Government of India, had preferred an application u/s 17(4) of the Prevention of Money Laundering Act, 2002 before the Adjudicating Authority, New Delhi, vide its Application No. OA/236 of 2018 against the company as well as group company NKPL and the promoters for retention of the seized properties and for continuation of order of freezing the properties, till finalization of the proceedings, of the properties mentioned in the application u/s 17(4) of the PMLA Act, 2002. The company along with Group Company and promoters challenged the show cause notice issued by the adjudicating authority New Delhi, before the Honble High Court of Delhi and the Honble High Court has set aside the said show cause notice. The Director of Enforcement has attached assets of the company, group company NKPL and the promoters of the company by issuing a fresh show cause notice dated 30/08/2018 and the company has filed an appeal before PMLA Appellate Tribunal, Delhi. <br></br> <br></br> In view of the above that the matter is subjudice, and the alleged liability /claim are not accepted by the company, we are unable to quantify the final liability and its impact if any, on the loss of the company for the Quarter and year ended on 31st March, 2026. <br></br> <br></br> 3. The Government of Maharashtra, (at the instance of Economic offence, wing Mumbai), has filed supplementary Charge sheet dated 25th December, 2018 under the various sections of IPC AND MPID Act against the company and its chairman Shri Nimish Patel. Further MPID Court on the basis of above supplementary charge sheet has issued summons and as stated by the management, the company has complied with said summons. However, the matter is subjudice. Thus, in view of the fact that the said criminal proceedings which have been initiated, inter alia, against the company and its Chairman Shri Nimish Patel are pending, we are unable to ascertain/quantify the final liability, if any, that may arise from the said criminal proceedings and therefore we are unable to quantify its impact, if any, on the loss of the company for the Quarter and year ended on 31st March, 2026 <br></br> 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.NIMISH KESHAVLAL PATELASHWINBHAI PARSHOTTAMDAS PATEL SNEHAL BHARATBHAI PATELNILESH R SHAHAHMEDABAD2026-05-27