Regulatory Filing Details
Nahar Spinning Mills Limited submitted its un-audited standalone financial results for the quarter and half year ended September 30, 2026, to the National Stock Exchange of India Ltd. (SYMBOL: NAHARSPING) and Bombay Stock Exchange Limited (SCRIP CODE: 500296). The disclosure was made pursuant to Regulation 30 read with Schedule III and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
The Board of Directors approved these financial results in their meeting held on October 30, 2026, which commenced at 2:00 PM and concluded at 3:00 PM. The results were reviewed by the Audit Committee and subjected to a limited review by the company's statutory auditors, M/s. Gupta Vigg & Co., Chartered Accountants, Ludhiana.
Financial Performance Highlights (Quarter Ended September 30, 2026)
Income Statement (₹ in Lakhs):
- Revenue from operations: ₹89,443.71
- Other income: ₹1,361.43
- Total income: ₹90,805.14
Expenses Breakdown (₹ in Lakhs):
- Cost of materials consumed: ₹58,335.30
- Employee benefits expense: ₹8,401.94
- Power & Fuel: ₹7,771.89
- Depreciation and amortization: ₹2,648.62
- Finance Cost: ₹1,303.84
- Other expenses: ₹7,249.09
- Total expenses: ₹81,613.88
Profitability Metrics:
- Profit before exceptional items and tax: ₹9,191.26 (compared to loss of ₹680.65 in Q2 FY26)
- Exceptional items: ₹0.00
- Corporate Social Responsibility expense: ₹1.74 (under Section 135 of Companies Act, 2013)
- Profit before tax: ₹9,189.52 (compared to loss of ₹703.39 in Q2 FY26)
- Tax expense: ₹2,085.00
- Profit for the period: ₹7,104.52 (compared to loss of ₹464.39 in Q2 FY26)
- Other Comprehensive Loss: ₹1,098.46
- Total Comprehensive Income: ₹6,006.06
Per Share Data:
- Basic/Diluted EPS: ₹19.69 (compared to negative ₹1.29 in Q2 FY26)
- Paid-up equity share capital: ₹1,803.27 lakhs (Face Value of ₹5 each)
Half-Yearly Performance (April 1, 2026 - September 30, 2026)
Income Statement (₹ in Lakhs):
- Revenue from operations: ₹186,053.79
- Other income: ₹2,303.50
- Total income: ₹188,357.29
Profitability Metrics:
- Profit before exceptional items and tax: ₹18,530.72
- Exceptional items: ₹0.00
- Corporate Social Responsibility expense: ₹3.48
- Profit before tax: ₹18,527.24
- Tax expense: ₹4,435.00
- Profit for the period: ₹14,092.24
- Other Comprehensive Income: ₹1,111.43
- Total Comprehensive Income: ₹15,203.67
Per Share Data:
- Basic/Diluted EPS: ₹39.07
Balance Sheet Position (as at September 30, 2026)
Assets (₹ in Lakhs):
- Total non-current assets: ₹118,831.51 (including Property, plant and equipment: ₹86,802.63, Capital Work in progress: ₹7,586.88, Investments: ₹17,955.82)
- Total current assets: ₹153,395.30 (including Inventories: ₹82,196.46, Trade Receivables: ₹50,077.79)
- Total assets: ₹272,226.81
Liabilities and Equity (₹ in Lakhs):
- Total equity: ₹166,054.82 (Equity Share Capital: ₹1,805.31, Other equity: ₹164,249.51)
- Total non-current liabilities: ₹35,336.26 (Borrowings: ₹30,963.23)
- Total current liabilities: ₹70,835.73 (Borrowings: ₹54,148.66)
- Total equity and liabilities: ₹272,226.81
Cash Flow Statement (Half Year Ended September 30, 2026)
Cash Flow from Operating Activities (₹ in Lakhs):
- Net profit before tax: ₹18,527.24
- Adjustments: ₹6,650.14
- Operating profit before working capital changes: ₹25,177.38
- Cash generated from operations: ₹34,549.29
- Net cash from operating activities: ₹29,896.87
Cash Flow from Investing Activities (₹ in Lakhs):
- Purchase of fixed assets: ₹(12,644.10)
- Capital work in progress: ₹(4,386.74)
- Net cash used in investing activities: ₹(15,479.80)
Cash Flow from Financing Activities (₹ in Lakhs):
- Proceeds from long-term borrowings: ₹15,347.77
- Repayment of long-term borrowings: ₹(3,019.14)
- Net cash used in financing activities: ₹(14,493.55)
Net Change in Cash:
- Net decrease in cash and cash equivalents: ₹(76.48)
- Opening cash balance: ₹177.74
- Closing cash balance: ₹101.26