Nirlon Limited Unaudited Financial Results Q2 FY27

Financial Performance Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹16,908.16 lakhs
  • Other income: ₹505.22 lakhs
  • Total income: ₹17,413.38 lakhs
  • Total expenses: ₹7,803.26 lakhs
  • Profit before tax: ₹9,610.12 lakhs
  • Total tax expense: ₹2,421.16 lakhs
  • Profit after tax: ₹7,188.96 lakhs
  • Basic and diluted EPS: ₹7.98

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹33,738.70 lakhs
  • Other income: ₹940.98 lakhs
  • Total income: ₹34,679.68 lakhs
  • Total expenses: ₹15,738.93 lakhs
  • Profit before tax: ₹18,940.75 lakhs
  • Total tax expense: ₹4,813.90 lakhs
  • Profit after tax: ₹14,126.85 lakhs
  • Basic and diluted EPS: ₹15.68

Comparative Figures

Quarter Ended September 30, 2025 (Unaudited):

  • Revenue from operations: ₹16,530.85 lakhs
  • Profit after tax: ₹14,766.40 lakhs
  • Basic and diluted EPS: ₹16.39

Year Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹66,917.12 lakhs
  • Profit after tax: ₹34,598.17 lakhs
  • Basic and diluted EPS: ₹38.39

Tax Matters

The company exercised the option available under section 115BAA of the Income Tax Act, 1961 (New Tax Regime) in FY 2025-26. Accordingly, it remeasured opening deferred tax liability and reversed ₹6,950.51 lakhs.

Dividend Information

Shareholders approved a final dividend of ₹15 per share aggregating to ₹13,517.71 lakhs for financial year 2025-26 at their meeting held on September 18, 2026. The dividend was paid on September 21, 2026.

Segment Information

The company has determined "licensing of investment properties" as its only reportable segment as per Ind AS 108 - Operating Segment. No other segment information has been disclosed.

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹2,26,127.20 lakhs
  • Total equity: ₹47,469.53 lakhs
  • Non-current liabilities: ₹1,53,334.04 lakhs
  • Current liabilities: ₹25,323.63 lakhs
  • Investment properties: ₹1,79,204.04 lakhs
  • Cash and cash equivalents: ₹3,095.41 lakhs
  • Bank balances other than cash: ₹31,537.33 lakhs

Cash Flow Statement (Six months ended September 30, 2026)

  • Net cash flow from operating activities: ₹19,991.06 lakhs
  • Net cash flow used in investing activities: ₹(3,972.54) lakhs
  • Net cash flow used in financing activities: ₹(14,407.87) lakhs
  • Net increase in cash and cash equivalents: ₹3,583.02 lakhs

Additional Information

  • Paid-up equity share capital: ₹9,011.80 lakhs (face value of ₹10 per share)
  • The results have been uploaded on the company website www.nirlonltd.com
  • The results are being published in newspapers in compliance with SEBI Listing Regulations
  • The results have been filed in XBRL format with BSE Ltd.