Key Financial Figures (Quarter Ended June 30, 2026)

All figures are in Indian Rupees (₹ Lakhs).

Income Statement Highlights:

  • Value of Sales (Revenue): ₹9.63 Lakh
  • Less: GST Recovered: ₹1.47 Lakh
  • Revenue from Operations: ₹8.16 Lakh
  • Other Income: ₹21.56 Lakh
  • Total Income: ₹29.72 Lakh

Expense Breakdown:

  • Employee Benefits Expenses: ₹6.33 Lakh
  • Depreciation and amortization expenses: ₹3.32 Lakh
  • Other Expenses: ₹5.11 Lakh
  • Total Expenses: ₹14.75 Lakh

Profitability:

  • Profit Before Tax: ₹14.97 Lakh
  • Tax Expenses: ₹0.00 Lakh (No current or deferred tax recorded for the quarter)
  • Profit for the Period (Net Profit): ₹14.97 Lakh
  • Earnings Per Share (EPS): Basic and Diluted EPS stood at ₹0.60

Comparative Performance:

The company's performance showed significant improvement compared to the immediate previous quarter (Q4 FY2026 ended March 31, 2026) and the year-ago quarter (Q1 FY2026 ended June 30, 2025).

  • Net Profit of ₹14.97 Lakh vs. ₹3.66 Lakh (Q4 FY2026) and ₹5.03 Lakh (Q1 FY2026).
  • Revenue from Operations of ₹8.16 Lakh vs. ₹2.32 Lakh (Q4 FY2026) and ₹0.00 Lakh (Q1 FY2026).

Balance Sheet Snapshot (As of June 30, 2026 - Unaudited)

Total Assets: ₹622.31 Lakh

  • Non-Current Assets: ₹612.26 Lakh (Property, Plant and Equipment: ₹119.60 Lakh; Other non-current assets: ₹492.67 Lakh)
  • Current Assets: ₹10.05 Lakh (Inventories: ₹2.84 Lakh; Trade receivables: ₹2.10 Lakh; Cash and cash equivalents: ₹5.11 Lakh)

Equity and Liabilities:

  • Total Equity: ₹328.89 Lakh (Equity Share capital: ₹248.00 Lakh; Other Equity: ₹80.89 Lakh)
  • Non-Current Liabilities: ₹277.36 Lakh
  • Current Liabilities: ₹16.06 Lakh

Cash Flow Statement (Quarter Ended June 30, 2026)

  • Net Cash from Operating Activities: (₹5.84) Lakh (Outflow)
  • Net Cash from Investing Activities: ₹2.60 Lakh (Inflow from sale of fixed assets)
  • Net Cash from Financing Activities: ₹0.00 Lakh
  • Net Change in Cash: (₹3.24) Lakh
  • Cash and cash equivalents at period end: ₹2.10 Lakh

Notes to Accounts

Note 4 states that the company's operating revenue for the quarter is not comparable with the figures of the previous year, as the company was not engaged in any manufacturing or trading activity during the previous year quarter ended June 30, 2025.

Signatories and Dates

The limited review report was signed by Ravindra Raju Suvarna (Partner, Membership No. 032007) on behalf of Suvarna & Katdare, Chartered Accountants, on August 12, 2026, in Mumbai.

The financial results and statements were signed by Ajay Kumar Garg, Managing Director (DIN: 00988977), on behalf of N D Metal Industries Ltd, on August 12, 2026, in Mumbai.