5351362026-01-012026-03-315351362026-03-315351362025-03-315351362025-04-012026-03-315351362026-01-012026-03-31in-capmkt:OtherExpenses1Member5351362026-01-012026-03-31in-capmkt:OtherExpenses2Member5351362025-04-012026-03-31in-capmkt:OtherExpenses1Member5351362025-04-012026-03-31in-capmkt:OtherExpenses2Member5351362026-03-31OtherNoncurrentFinancialAssetsDomain15351362026-03-31OtherNoncurrentFinancialAssetsDomain25351362026-03-31OtherNoncurrentAssetsDomain15351362026-03-31OtherCurrentFinancialAssetsDomain15351362026-03-31OtherCurrentAssetsDomain15351362026-03-31OtherNoncurrentFinancialLiabilitiesDomain15351362026-03-31OtherCurrentFinancialLiabilitiesDomain15351362026-03-31OtherCurrentFinancialLiabilitiesDomain25351362026-03-31OtherCurrentLiabilitiesDomain15351362026-01-012026-03-31in-capmkt:ReportableSegments1Member5351362026-01-012026-03-31in-capmkt:ReportableSegments2Member5351362025-04-012026-03-31in-capmkt:ReportableSegments1Member5351362025-04-012026-03-31in-capmkt:ReportableSegments2Member5351362026-01-012026-03-31in-capmkt:ReportableSegments1Member5351362026-01-012026-03-31in-capmkt:ReportableSegments2Member5351362025-04-012026-03-31in-capmkt:ReportableSegments1Member5351362025-04-012026-03-31in-capmkt:ReportableSegments2Member5351362026-01-012026-03-31in-capmkt:ReportableSegments1Member5351362026-03-31in-capmkt:ReportableSegments1Member5351362026-01-012026-03-31in-capmkt:ReportableSegments2Member5351362026-03-31in-capmkt:ReportableSegments2Member5351362026-01-012026-03-31in-capmkt:ReportableSegments1Member5351362026-03-31in-capmkt:ReportableSegments1Member5351362026-01-012026-03-31in-capmkt:ReportableSegments2Member5351362026-03-31in-capmkt:ReportableSegments2Member5351362026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15351362025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15351362026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares535136NIBENOTLISTEDINE149O01018NIBE LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-22INRLakhsQuarterlyFourth quarterMulti segment2026-05-2917:20:002026-05-2917:58:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated25950400001639700026114370005031420001340727000-27858000548770007388000084571000211035000224037400037106300003710630009184600034540009530000002757630000000275763000227000275990000292347000-16584000292593000-166030001494130001020.1117.70020.1117.71.The above Consolidated Financial Results have been reviewed and recommended by the Audit Committee and taken on record and approved by the Board of Directors in their respective meeting held on May 29, 2026 in terms of Regulation 33 of SEBI (hsting Obligations and Disclosure Requirements) Regulations, 2015 and have been subjected to Audit by the Statutory Auditors of the Company. <BR> 2.The consolidated financial results of Nibe Limited and its subsidiaries (group) have been prepared in accordance with the recognition & measurement principles of applicable Indian Accounting Standards (IND AS) notified under the Companies (Indian Accounting Standards) Rules 2015 as specified in Section 133 of the Companies Act 2013 read with Regulation 33 of Securities Exchange Board of India (Listing Obligations & Disclosure Requirements ) Regulation 2015 and other recognised accounting practices & policies. <BR> 3.During the year ended March 31, 2026, the company has allotted 2,04,705 Equity shares of Face value of R.10/- each, at a price of Rs. 510 (inlcuding share premium of Rs. 500) on receipt of balance amount of Rs. 382.50 per equity warrants amount to Rs. 7.82 crores (being 75% of warrant amount). This amount has been fully utilised for the purpose of the issue during the year. <BR> 4.During the quarter ended March 31, 2026, the Company has raised an amount of Rs. 104.47 crores by way preferential issue of 4,40,000 Equity shares of Face value of R.10/- each ("equity shares") for cash at a price of 1258/- per Equity Share (including a share premium of Rs. 1248/- per Equity Share) aggregating to Rs.55.35 crores and 15,62,000 Share Warrants convertible into same number of equity shares at a price of 1258/- per Equity Share (Rs. 314.50/- per warrant i.e., 25% of 1258 paid on allotment), aggregating to Rs.49.12 crores. Out of total Rs. 104.47 crores amount, Rs. 98.11 crores have been utilised for the purpose of the issue during the year and Rs. 6.37 crores is lying in the current account of the Company. <BR> The Utiisation of Net Proceeds from Preferential Allotment is Summarised Below <BR> Repayment of existing borrowing-75 Cr <BR> Augment Working Capital needs of the Company-23.11 <BR> Total-8.11 <BR> The consolidated financial results include the financial statement of six subsidiaries and one stepdown subsidiary of the Company <BR> 5. The Board of Directors has recommended dividend of Rs 1.30 per equity share of face value of Rs 10/- each. The payment is subject to approval of shareholders in the ensuing Annual General Meeting of the Company. <BR> 6. The Group primarily operates in defence and aeronautics segment. Refer segment information for segment wise revenue, results, assets and liabilities. The segment report is enclosed herewith. <BR> 7. There is no material impact from the enactment of New Labour Codes, 2025 on the financial results of the company in the current period. Also, the Group continues to monitor the finalisation of Central/State Rules and clarifications from Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments in case needed. <BR> 8. Figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures for the full financial year and published year to date figures up to the third quarter of the relevant financial year, which are subjected to limited review. <BR> 9. Previous year / period figures have been reclassified wherever necessary to confirm with current year / period classification and presentation.2025-04-012026-03-31AuditedConsolidated47444760003919200047836680009109500002586197000-94081000249352000151903000295554000644464000474433900039329000039329000107346000-686590003868700006420000000642000-673000-3100056316000-5567500055685000-557170001494130001033345660003.883.41003.883.41Aircraft Operating expenses145926000Other Expenses65109000Aircraft Operating expenses414004000Other Expenses23046000017358970006239590008073300076502000135244000000000793350007933500054784000285821000307227500040195600094360002313587000246235000222136000608000403590002832361000116740002113260003457317000006529592000149413000333456600034839790007603100035600100005396030000009557800063518100062470000064142800053247700013550000010718010001207301000162652000190243000036527800089300059553000023281540000029695820006529592000Investments3552000Other financial assets75783000Other non-current assets285821000Other current financial assets40359000Other current assets211326000Lease Liabilities95578000Lease Liabilities28908000Other current financial liabilities133744000Other current liabilities365278000Defence2465440000Aeronautics129600000Defence4340185000Aeronautics4171700002595040000475735500001287900025950400004744476000Defence424015000Aeronautics-52951000Defence203564000Aeronautics-16423500037106400039329000000037106400039329000Defence6209442000Aeronautics320150000652959200006529592000Defence2545497000Aeronautics4240850002969582000029695820000-279487000-83870600002621100006870000-33528000-222117000345465000020672200002955540000251500006584200000000000000-424659000-385330000015190300023296000144766000313473000-34523000000000000011253510008801900038140000000000000000000224750000246565000-772106000001123068000049200000034028200002851900018127000145764000001270448000153112000015311200093123000246235000Items that will not be reclassified to profit or loss302000302000Items that will not be reclassified to profit or loss-900000-90000075000-227000227000-673000AuditedtrueM/s Kailash Chand Jain & Cotrue2027-03-31