National General Industries Limited disclosed its un-audited financial results for the quarter ended June 30, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board of Directors meeting was held on August 14, 2026, commencing at 04:15 PM and concluding at 05:00 PM. The results were taken on record by the Board based on the recommendation of the Audit Committee.

Financial Performance (Rs. in Lakhs)

Income Statement:

  • Net Sales/Income from Operations: ₹320.90 lakh (Q1 FY2027) vs ₹249.59 lakh (Q4 FY2026) vs ₹161.74 lakh (Q1 FY2026)
  • Other Income: ₹86.84 lakh (Q1 FY2027) vs ₹62.41 lakh (Q4 FY2026) vs ₹35.12 lakh (Q1 FY2026)
  • Total Income from operations (net): ₹407.74 lakh (Q1 FY2027) vs ₹312.00 lakh (Q4 FY2026) vs ₹196.86 lakh (Q1 FY2026)

Expenses:

  • Cost of materials consumed: ₹268.72 lakh
  • Employees benefit expenses: ₹53.82 lakh
  • Finance Cost: ₹3.33 lakh
  • Depreciation and amortisation expenses: ₹0.59 lakh
  • Other expenses: ₹66.13 lakh
  • Total Expenses: ₹412.05 lakh

Profit/(Loss):

  • Loss from Operations before exceptional items and tax: ₹(4.31) lakh
  • Exceptional Items: ₹79.50 lakh gain
  • Profit from Operations before tax: ₹75.19 lakh
  • Tax Expenses: ₹2.84 lakh (Current Tax: ₹11.00 lakh, Deferred Tax: ₹(8.16) lakh)
  • Net Profit for the period: ₹72.35 lakh

Comparative Performance:

  • Q4 FY2026: Net Loss of ₹(16.69) lakh
  • Q1 FY2026: Net Loss of ₹(25.23) lakh
  • FY2026: Net Loss of ₹(47.93) lakh

Earnings Per Share (of Rs. 10/- each):

  • Basic EPS: ₹1.53 (Q1 FY2027) vs ₹(0.23) (Q4 FY2026) vs ₹(0.46) (Q1 FY2026)
  • Diluted EPS: ₹1.53 (Q1 FY2027) vs ₹(0.23) (Q4 FY2026) vs ₹(0.46) (Q1 FY2026)

Segment Reporting

Revenue by Segment:

  • Steel segment: ₹320.90 lakh
  • Other segment (investment activities): ₹86.84 lakh

Segment Results (Profit/Loss before Interest and tax):

  • Steel segment: Loss of ₹(35.68) lakh
  • Other segment: Profit of ₹34.70 lakh

Segment Assets:

  • Steel segment: ₹687.36 lakh
  • Other segment: ₹3,409.72 lakh
  • Total Segment Assets: ₹4,097.08 lakh

Capital Structure:

  • Paid-up equity share capital: ₹474.46 lakh (Equity Shares of Rs. 10/- each)
  • Other Equity excluding Revaluation Reserves: Not quantified

Audit and Compliance

R.K. Govil & Co., Chartered Accountants (Firm Reg. No. 000748C) conducted a limited review of the financial results and issued an unmodified conclusion stating that nothing has come to their attention that causes them to believe the statement contains any material misstatement.

There were no investor complaints pending at the beginning of the quarter, and no investor complaints were received during the quarter ended June 30, 2026.

The full format of the Quarterly Financial Results is available on the Stock Exchange websites (www.bseindia.com) and on the Company's website (www.modisteel.com).