5354582026-07-012026-09-305354582026-09-305354582026-03-315354582026-04-012026-09-305354582026-07-012026-09-30in-capmkt:OtherExpenses1Member5354582026-04-012026-09-30in-capmkt:OtherExpenses1Member5354582026-09-30OtherNoncurrentFinancialAssetsDomain15354582026-09-30OtherNoncurrentAssetsDomain15354582026-09-30OtherNoncurrentAssetsDomain25354582026-09-30OtherNoncurrentAssetsDomain35354582026-09-30OtherCurrentAssetsDomain15354582026-09-30OtherCurrentFinancialLiabilitiesDomain15354582026-09-30OtherCurrentLiabilitiesDomain15354582026-09-30OtherCurrentLiabilitiesDomain25354582026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15354582026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25354582026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15354582026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares535458NIBLNOTLISTEDINE047O01014NRB Industrial Bearings LimitedMain BoardEquity2026-04-012027-03-312026-10-282026-10-19INRLakhsQuarterlySecond quarterSingle segmentBearing Industry2026-10-2812:40:002026-10-2812:55:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated2140790009594000223673000858750000-625100071502000341010002748500079416000292128000-684550000-684550000000-684550000003485000-64970000-4778000-69748000484610002-2.68-2.6800-2.68-2.68Notes: <br /> <br /> 1. 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 Regu lation 33 of SEBI (Listing Obligations and Disclosure Requi rements) Regulations, 201S, as amended. <br /> <br /> 2. The Operat ions 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 and six months ended September 30, 2026 in an associate NIBL-Korta Engineering Private Limited (Korta) is recognised in audited 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 and six months ended Septemebr 30, 2026 is restricted to the extent of carrying value of Its Investment in associate. The unrecognized share of losses of NIBC as at September 30, 2026 is Rs. 583.83 lakhs. <br /> <br /> 4. As at September 30, 2026 the Company has a net current liability position of Rs. 2,767.81 lakhs and has a negative net worth of Rs. 6217.26 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 of Rs. 172.75 lakhs towards the impact of 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 resu lts of the Company. <br /> <br /> 7. The above Consolidated financial results of the Company for quarter and six months ended September 30, 2026 were reviewed by the Audit Committee and approved by the Board of Di rectors at their respective meetings held on October 28, 2026.2026-04-012026-09-30UnauditedConsolidated403109000181610004212700001584470000570001364110006837000052862000140805000556952000-1356820000-1356820000000-1356820000004768000-130914000-9556000-140470000484610002-5.4-5.400-5.4-5.4other expenses79416000other expenses1408050003536700003286600000022611000018845000043405000622500001612020006325990002556380002216210001262590001885000810090000430774000030462000716874000134947300048461000-670187000-621726000-62172600087766000001098100010981000888641000889030000977544000677056000024367600024367600022735000943467000223880002780000099365500019711990001349473000other non-current financial assets43405000other non-current assets21780000Non Current Tax asset63364000Right of use assets76058000other current assets30462000other current financial liabilities22735000other current liabilities20831000Contract Liabilities155700068370000-37038000-179320000-475300072000100000146370000470100005286200005395000000-9642000038880000-6852000000-10760000055173000-8050900000013950000-819040000000000005873600000000000000118860004874300000000168700000-939060000000000021136200013603000377900001806600000175914000104000010400017810001885000Remeasurement of the defined benefit liability/(asset)-4766000Share of other comprehensive income in associates, to extent not to be reclassified to profit and loss-12000-4778000Remeasurement of the defined benefit liability/(asset)-9532000Share of other comprehensive income in associates, to extent not to be reclassified to profit and loss-24000-95560000000-4778000-9556000