Nirav Commercials Limited disclosed its unaudited financial results for the quarter ended 30th June, 2026, pursuant to Regulation 30 and 33 of SEBI Listing Regulations. The Board of Directors meeting was held on 13th August, 2026 from 02:30 PM to 03:00 PM where the results were approved.

Financial Performance Highlights (₹ in Crores)

Income Statement:

  • Net Sales: ₹0.03 crore (Q1 FY2026) vs ₹2.88 crore (Q1 FY2025) vs ₹6.31 crore (Q4 FY2026)
  • Other Income: ₹0.22 crore (Q1 FY2026) vs ₹0.12 crore (Q1 FY2025) vs ₹0.25 crore (Q4 FY2026)
  • Total Income from Operations: ₹0.25 crore (Q1 FY2026) vs ₹3.00 crore (Q1 FY2025) vs ₹6.56 crore (Q4 FY2026)

Expenses:

  • Employee Benefits Expenses: ₹0.14 crore (Q1 FY2026) vs ₹0.33 crore (Q1 FY2025)
  • Other Expenses: ₹0.09 crore (Q1 FY2026) vs ₹1.03 crore (Q1 FY2025)
  • Total Expenses: ₹0.23 crore (Q1 FY2026) vs ₹3.12 crore (Q1 FY2025)

Profitability:

  • Profit from Operations before tax: ₹0.02 crore (Q1 FY2026) vs ₹(0.12) crore loss (Q1 FY2025)
  • Tax Expenses: ₹(0.09) crore (deferred tax) (Q1 FY2026) vs ₹0.03 crore (Q1 FY2025)
  • Net Profit after tax: ₹0.11 crore (Q1 FY2026) vs ₹(0.09) crore loss (Q1 FY2025)
  • Total Comprehensive Income: ₹0.14 crore (Q1 FY2026) vs ₹(0.07) crore (Q1 FY2025)

Earnings Per Share:

  • Basic & Diluted EPS (before extraordinary items): ₹2.76 (Q1 FY2026) vs ₹(2.21) (Q1 FY2025)
  • Basic & Diluted EPS (after extraordinary items): ₹2.76 (Q1 FY2026) vs ₹(2.21) (Q1 FY2025)

Capital Structure

  • Paid-up Equity Share Capital: ₹0.39 crore (unchanged from previous periods)
  • Face Value: ₹10 per share

Operational Details

  • The company operates in a single business segment: manufacturing and trading of Aluminum Products
  • Financial results prepared in accordance with Indian Accounting Standards (IND-AS)

Auditor Review and Qualifications

  • The financial results were subjected to limited review by statutory auditors Suryaprakash Maurya & Co LLP
  • Auditors issued a qualified opinion noting that "provision for Gratuity & Leave Salary has not been done as per actuarial valuation" as required under Ind AS 19
  • The company has made provisions for gratuity and leave encashment on an estimated basis
  • The consequent impact on profit and loss is not ascertainable

Comparative Figures

Figures for previous periods have been regrouped wherever necessary. All figures are in crores except EPS.