Nihar Info Global Limited submitted its unaudited standalone and consolidated financial results for Q2 FY 2026-27 (ended September 30, 2026) to the Bombay Stock Exchange pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were recommended by the Audit Committee and approved by the Board of Directors at their meeting held on November 13, 2026. The statutory auditors, Bhargavi Priya And Associates, conducted a limited review and issued their report.

Standalone Financial Performance (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹146.18
  • Revenue from Operations: ₹146.15
  • Other Income: ₹0.03
  • Total Expenses: ₹145.67
  • Cost of Operations: ₹48.22
  • Changes in Inventories: ₹88.92
  • Employee Benefit Expense: ₹2.83
  • Finance Cost: Not quantified (∼)
  • Depreciation & Amortization: ₹0.15
  • Other Expenses: ₹5.55
  • Profit Before Tax: ₹0.51
  • Tax Expenses: ₹0.06 (Deferred Tax)
  • Net Profit: ₹0.45
  • Earnings Per Share (Basic & Diluted): ₹0.004
  • Paid-up Equity Share Capital: ₹1,040.77

Half Year Ended September 30, 2026:

  • Total Income: ₹497.71
  • Revenue from Operations: ₹497.46
  • Other Income: ₹0.25
  • Total Expenses: ₹496.70
  • Profit Before Tax: ₹1.01
  • Tax Expenses: ₹0.06 (Deferred Tax)
  • Net Profit: ₹0.95
  • Earnings Per Share (Basic & Diluted): ₹0.01

Comparative Figures (Standalone):

  • Q2 Sep 30, 2025: Revenue ₹429.38, Net Profit ₹10.38, EPS ₹0.10
  • H1 Sep 30, 2025: Revenue ₹637.60, Net Profit ₹16.07, EPS ₹0.15
  • FY Mar 31, 2026: Revenue ₹1,501.97, Net Profit ₹53.94, EPS ₹0.52

Consolidated Financial Performance (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹221.58
  • Revenue from Operations: ₹217.48
  • Other Income: ₹4.10
  • Total Expenses: ₹220.76
  • Cost of Operations: ₹221.65
  • Changes in Inventories: -₹15.08
  • Employee Benefit Expense: ₹3.56
  • Finance Cost: Not quantified
  • Depreciation & Amortization: ₹0.15
  • Other Expenses: ₹10.48
  • Profit Before Tax: ₹0.82
  • Tax Expenses: ₹0.06 (Deferred Tax)
  • Net Profit: ₹0.76
  • Attributable to Owners: ₹0.76
  • Attributable to Non-Controlling Interest: Not applicable
  • Earnings Per Share (Basic & Diluted): ₹0.01
  • Paid-up Equity Share Capital: ₹1,040.77

Half Year Ended September 30, 2026:

  • Total Income: ₹711.04
  • Revenue from Operations: ₹687.84
  • Other Income: ₹23.20
  • Total Expenses: ₹700.80
  • Profit Before Tax: ₹10.24
  • Tax Expenses: ₹0.06 (Deferred Tax)
  • Net Profit: ₹10.18
  • Attributable to Owners: ₹10.18
  • Attributable to Non-Controlling Interest: Not applicable
  • Earnings Per Share (Basic & Diluted): ₹0.10

Comparative Figures (Consolidated):

  • Q2 Sep 30, 2025: Revenue ₹591.55, Net Profit ₹130.99 (Owners ₹126.19, NCI ₹4.80), EPS ₹1.21
  • H1 Sep 30, 2025: Revenue ₹922.96, Net Profit ₹26.70 (Owners ₹26.69, NCI ₹4.37), EPS ₹0.26
  • FY Mar 31, 2026: Revenue ₹2,169.12, Net Profit ₹68.70, EPS ₹0.66

Subsidiary Information

The consolidated results include the following subsidiaries:

1. Life 108 Healthcare Private Limited, India (Subsidiary)

2. Beastbells Media Private Limited, India (Subsidiary)

The auditors noted that they did not review the financial information of these two subsidiaries. The interim financial information of these subsidiaries was approved and furnished by management, and the auditor's conclusion regarding these entities is based solely on this unaudited information.

Segment Reporting (Consolidated)

Quarter Ended September 30, 2026:

  • E-Commerce: Revenue ₹20.31, Profit ₹0.07
  • Trading Activity: Revenue ₹197.17, Profit ₹0.75
  • Total Revenue: ₹217.48
  • Total Profit Before Tax: ₹0.82

Half Year Ended September 30, 2026:

  • E-Commerce: Revenue ₹64.24, Profit ₹0.95
  • Trading Activity: Revenue ₹623.60, Profit ₹9.29
  • Total Revenue: ₹687.84
  • Total Profit Before Tax: ₹10.24

Balance Sheet Highlights (Consolidated as of September 30, 2026)

  • Total Assets: ₹1,756.71 lakhs
  • Total Equity: ₹679.48 lakhs
  • Equity Share Capital: ₹1,040.77 lakhs
  • Other Equity: -₹368.49 lakhs
  • Total Liabilities: ₹1,067.17 lakhs

Cash Flow Statement (Consolidated H1 FY27)

  • Net Cash Flow from Operating Activities: -₹4.18 lakhs
  • Net Cash Used in Investing Activities: -₹40.85 lakhs
  • Net Cash from Financing Activities: ₹52.51 lakhs
  • Net Increase in Cash: ₹7.48 lakhs
  • Cash and Cash Equivalents at End: -₹144.10 lakhs (including bank OD of -₹148.88 lakhs)

Additional Information

  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous period figures have been regrouped and recast where necessary
  • Results are available on the BSE website and company website