5354582026-04-012026-06-305354582026-04-012026-06-30in-capmkt:OtherExpenses1Member5354582026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15354582026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares535458NIBLNAINE047O01014NRB Industrial Bearings LimitedMain BoardEquity2026-04-012027-03-312026-08-052026-07-23INRLakhsQuarterlyFirst quarterSingle segmentBearing Industry2026-08-0513:30:002026-08-0513:50:00Not applicable2026-04-012026-06-30UnauditedConsolidated1890300008567000197597000725720000630800064909000342690002537700061389000264824000-672270000-672270000000-672270000001283000-65944000-4778000-70722000484610002-2.72-2.7200-2.72-2.721. These Consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. This Statement is as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <br /> <br /> 2. The Operations of the Company fall within a single primary segment viz. Bearings and other related components. <br /> <br /> 3. The Company's share of profit for the quarter ended June 30, 2026 in an associate NIBL-Korta Engineering Private Limited (Korta) is recognised in Unaudited Consolidated Financial results for the respective period. The Company's share of loss in an associate NRB-IBC Bearings Private Limited (NIBC) for the quarter ended June 30, 2026 is restricted to the extent of carrying value of Its Investment in associate. The unrecognized share of losses of NIBC as at June 30, 2026 is Rs. 618.08 lakhs. <br /> <br /> 4. As at June 30, 2026 the Company has a net current liability position of Rs. 1,943.87 lakhs and has a negative net worth of Rs. 6,219.35 lakhs. The management of the Company has formulated strategic plans for improving the profitability of the Company, which includes increase in sales and reduction in operating expenses. The Promoter director has also provided a commitment in the form of support letter to provide the necessary financial support to the Company to meet its operational and financial obligations as and when they fall due. Based on the business plans of the Company, cash flow projections and support letter from Promoter director, management is confident that the Company will be able to meet its financial obligations as they arise. Accordingly, these financial results have been prepared on the basis that the Company will continue as a going concern for the foreseeable future. <br /> <br /> 5. During the year ended March 31, 2026, the Group recognised an exceptional expense or Rs. 172.75 lakhs towards the impact or the New Labour Codes notified effective November 21, 2025, primarily arising from the change in wage definition. The Group continues to monitor further regulatory developments and will account for any additional impact, if any required. <br /> <br /> 6. Pursuant to the Family Settlement Agreement duly executed among the parties concerned in earlier years, certain procedural and regulatory requirements are currently in the process of being completed to effectuate the transmission of shares as stipulated therein. This change is not expected to have any impact on the financial results of the Company. <br /> <br /> 7. The above Consolidated financial results of the Company for quarter ended June 30, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 05, 2026. <br /> <br /> 8. Figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year upto March 31, 2026 and unaudited published year-to-date figures upto December 31, 2025, being the date of end of third quarter of the financial year which were subject to limited review by auditors.Other Expenses61389000Remeasurement of the defined benefit liability / (asset)-4766000Share of other comprehensive income in associates, to extent not to be reclassified to profit and loss.-12000-477800000-4778000