Key Financial Results - Standalone (₹ in Lakhs)

Quarter Ended June 30, 2026:

  • Revenue from operations: ₹28,002.07
  • Other income: ₹56.51
  • Total revenue: ₹28,058.58
  • Total expenses: ₹26,758.71
  • Profit before tax: ₹1,299.87
  • Tax expense: ₹320.04
  • Net profit: ₹979.83
  • Total comprehensive income: ₹1,187.92
  • EPS (Basic & Diluted): ₹32.64

Comparative Performance:

  • Revenue increased 15.5% YoY from ₹24,244.96 in Q1 FY26
  • Net profit decreased 40.5% YoY from ₹1,645.85 in Q1 FY26
  • EPS decreased from ₹54.83 in Q1 FY26 to ₹32.64 in Q1 FY27

Key Financial Results - Consolidated (₹ in Lakhs)

Quarter Ended June 30, 2026:

  • Profit before tax: ₹1,136.76
  • Tax expense: ₹322.22
  • Net profit: ₹814.54
  • Total comprehensive income: ₹1,006.03
  • EPS (Basic & Diluted): ₹27.13

Comparative Performance:

  • Net profit decreased 45.4% from ₹1,491.77 in Q1 FY26

Approval and Review Process

  • Financial results approved by Audit Committee and Board of Directors at meeting held on August 4, 2026 (11:30 am to 1:20 pm)
  • Limited review conducted by statutory auditors M/s. Gokhale & Co., Chartered Accountants
  • Auditors issued unmodified limited review report confirming compliance with Ind AS and SEBI regulations

Business Segments

  • Company organized into two operating divisions: Lead (produces Lead and Lead Alloys) and Wind Energy (generates electrical energy)
  • For segment reporting purposes under Ind-AS 108, operations are reported under one segment as Wind Energy division doesn't meet reportable segment criteria

Subsidiaries Included in Consolidated Results

  • Nile Li-Cycle Private Limited (wholly owned subsidiary)
  • Nirmalya Extracts Private Limited (wholly owned subsidiary)
  • Nile Overseas Enterprise FZE (wholly owned foreign subsidiary)
  • Eco Metal Trading FZCO (step-down subsidiary, subsidiary of Nile Overseas Enterprise FZE)

Foreign Subsidiary Performance

  • Foreign subsidiary (not specifically named) reported revenues of ₹212.64 lakhs and net profit of ₹1.72 lakhs for the quarter
  • Their financial information was reviewed by other auditors and relied upon by Gokhale & Co.

Capital Structure

  • Paid-up equity share capital: ₹300.19 lakhs (Face value ₹10 per share)
  • No change in share capital during the quarter

Accounting Standards

  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Company adopted Ind-AS from April 1, 2017, with transition date of April 1, 2006

Notes

  • Figures for quarter ended March 31, 2026 are balancing figures for the full financial year
  • Comparative figures have been regrouped/reclassified where necessary
  • The published year-to-date figures up to the end of third quarter were subject to Limited Review