NB Footwear Limited submitted its Audited Standalone Financial Results for the quarter and full year ended March 31, 2026 to BSE Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 27, 2026, which started at 3:45 PM and ended at 5:40 PM.

Financial Performance (Amounts in ₹ Lakhs)

Full Year Ended March 31, 2026 (Audited):

  • Total Expenses: ₹16.87
  • Employee Benefits Expense: ₹7.05
  • Other Expenses: ₹9.82
  • Loss Before Tax: ₹(16.87)
  • Tax Expense: ₹0.00
  • Net Loss After Tax: ₹(16.87)
  • Total Comprehensive Income: ₹(16.87)
  • Basic and Diluted EPS: ₹(0.12)

Full Year Ended March 31, 2025 (Audited):

  • Total Expenses: ₹22.87
  • Employee Benefits Expense: ₹5.84
  • Other Expenses: ₹17.03
  • Loss Before Tax: ₹(22.87)
  • Tax Expense: ₹0.00
  • Net Loss After Tax: ₹(22.87)
  • Total Comprehensive Income: ₹(22.87)
  • Basic and Diluted EPS: ₹(0.17)

Quarter Ended March 31, 2026 (Audited):

  • Total Expenses: ₹2.28
  • Employee Benefits Expense: ₹1.35
  • Other Expenses: ₹0.93
  • Loss Before Tax: ₹(2.28)
  • Net Loss After Tax: ₹(2.28)
  • Total Comprehensive Income: ₹(2.28)
  • Basic and Diluted EPS: ₹(0.02)

Capital Structure

  • Paid-up Equity Share Capital (Face Value of ₹10 each): ₹1,350.00 Lakhs (unchanged from previous periods)
  • Reserves and Surplus: ₹(1,625.95) as of March 31, 2026 (compared to ₹(1,609.08) previous year)

Key Disclosures

1. The company reported no revenue from operations for both the year ended March 31, 2026 and the previous year ended March 31, 2025.

2. Due to the absence of revenue, the company does not have reportable business segments and operates solely in India, eliminating the need for secondary segment reporting.

3. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI Listing Regulations.

4. The statutory auditors, K Gopal Rao & Co., issued an unqualified audit opinion on the financial results.

5. The quarter ended figures are balancing figures between the audited full-year results and previously published unaudited quarterly figures.

Cash Flow Statement (Year Ended March 31, 2026)

  • Net Cash from Operating Activities: ₹0.05 Lakhs
  • Net Cash from Investing Activities: ₹0.00 Lakhs
  • Net Cash from Financing Activities: ₹0.00 Lakhs
  • Net Increase in Cash & Cash Equivalents: ₹0.05 Lakhs
  • Closing Cash and Cash Equivalents: ₹0.06 Lakhs