Board Meeting Details

The Board of Directors meeting was held on Wednesday, August 12, 2026, commencing at 5:47 PM and concluding at 6:09 PM.

Standalone Financial Results (Rs. in Lakh)

Income:

  • Revenue from Operations: ₹998.73 (Q1 FY26: ₹437.64; Q4 FY26: ₹879.21; FY26: ₹2,208.90)
  • Other Income: (₹36.41) (Q1 FY26: ₹262.07; Q4 FY26: ₹242.96; FY26: ₹2,277.04)
  • Total Income: ₹962.32 (Q1 FY26: ₹699.71; Q4 FY26: ₹1,122.17; FY26: ₹4,485.93)

Expenses:

  • Employee benefit expense: ₹183.65 (Q1 FY26: ₹132.39; Q4 FY26: ₹194.92; FY26: ₹720.46)
  • Finance Costs: ₹8.33 (Q1 FY26: ₹6.90; Q4 FY26: ₹13.42; FY26: ₹54.71)
  • Depreciation and amortisation: ₹9.22 (Q1 FY26: ₹8.87; Q4 FY26: ₹9.34; FY26: ₹37.21)
  • Other Expenses: ₹182.34 (Q1 FY26: ₹150.24; Q4 FY26: ₹198.89; FY26: ₹749.37)
  • Total expenses: ₹383.54 (Q1 FY26: ₹298.40; Q4 FY26: ₹416.57; FY26: ₹1,561.75)

Profit & Tax:

  • Profit before tax: ₹578.78 (Q1 FY26: ₹401.31; Q4 FY26: ₹705.59; FY26: ₹2,924.18)
  • Total Tax Expense: ₹158.60 (Q1 FY26: ₹54.32; Q4 FY26: ₹155.95; FY26: ₹257.80)
  • Current Tax: ₹160.89 (Q1 FY26: ₹55.04; Q4 FY26: ₹155.97; FY26: ₹258.01)
  • Deferred Tax: (₹2.29) (Q1 FY26: (₹0.72); Q4 FY26: (₹0.01); FY26: (₹7.09))
  • Profit for the period: ₹420.18 (Q1 FY26: ₹346.99; Q4 FY26: ₹549.64; FY26: ₹2,666.38)

Share Capital & EPS:

  • Paid-up equity share capital: ₹2,387.81 lakh (unchanged from previous periods)
  • Face value per share: ₹10.00
  • Basic EPS: ₹1.76 (Q1 FY26: ₹1.45; Q4 FY26: ₹2.30; FY26: ₹11.17)
  • Diluted EPS: ₹1.76 (Q1 FY26: ₹1.45; Q4 FY26: ₹2.30; FY26: ₹11.17)

Consolidated Financial Results (Rs. in Lakh)

Income:

  • Revenue from Operations: ₹18,499.12 (Q1 FY26: ₹2,840.30; Q4 FY26: ₹19,573.16; FY26: ₹56,100.50)
  • Other Income: ₹148.60 (Q1 FY26: ₹32.07; Q4 FY26: ₹783.89; FY26: ₹1,391.61)
  • Total Income: ₹18,647.72 (Q1 FY26: ₹2,872.37; Q4 FY26: ₹20,357.05; FY26: ₹57,492.11)

Expenses:

  • Cost of Material Consumed: ₹4,672.54 (Q1 FY26: ₹0; Q4 FY26: ₹6,117.22; FY26: ₹13,856.06)
  • Construction Cost: ₹7,434.84 (Q1 FY26: ₹0; Q4 FY26: ₹6,978.83; FY26: ₹19,991.53)
  • Employee benefit expense: ₹2,060.07 (Q1 FY26: ₹368.97; Q4 FY26: ₹2,034.12; FY26: ₹5,358.56)
  • Finance Costs: ₹937.28 (Q1 FY26: ₹31.86; Q4 FY26: ₹910.47; FY26: ₹2,562.87)
  • Depreciation and amortisation: ₹865.52 (Q1 FY26: ₹133.24; Q4 FY26: ₹852.15; FY26: ₹2,029.15)
  • Other Expenses: ₹1,123.94 (Q1 FY26: ₹334.40; Q4 FY26: ₹928.98; FY26: ₹3,021.94)
  • Total expenses: ₹17,094.19 (Q1 FY26: ₹868.47; Q4 FY26: ₹17,821.77; FY26: ₹46,820.11)

Profit & Tax:

  • Profit before tax and exceptional items: ₹1,553.53 (Q1 FY26: ₹2,003.90; Q4 FY26: ₹2,535.28; FY26: ₹10,672.01)
  • Exceptional items: None in current quarter (FY26: ₹398.38)
  • Share in profit/(loss) of associates: (₹2.73) (Q1 FY26: (₹2.26); Q4 FY26: ₹8.44; FY26: ₹32.80)
  • Profit before tax: ₹1,550.80 (Q1 FY26: ₹2,001.64; Q4 FY26: ₹2,543.72; FY26: ₹10,306.43)
  • Total Tax Expense: ₹314.06 (Q1 FY26: ₹316.25; Q4 FY26: ₹30.72; FY26: ₹1,998.09)
  • Current Tax: ₹383.07 (Q1 FY26: ₹298.08; Q4 FY26: ₹486.44; FY26: ₹2,542.33)
  • Deferred Tax: (₹69.01) (Q1 FY26: ₹18.18; Q4 FY26: (₹292.01); FY26: (₹411.11))
  • Prior Period Tax: ₹0 (Q1 FY26: (₹0.01); Q4 FY26: (₹163.71); FY26: (₹133.13))
  • Profit before minority interest: ₹1,236.74 (Q1 FY26: ₹1,685.39; Q4 FY26: ₹2,513.00; FY26: ₹8,308.34)
  • Minority Interest: ₹108.49 (Q1 FY26: ₹69.55; Q4 FY26: ₹683.74; FY26: ₹1,273.55)
  • Profit for the period: ₹1,128.25 (Q1 FY26: ₹1,615.84; Q4 FY26: ₹1,829.26; FY26: ₹7,034.79)

Share Capital & EPS:

  • Paid-up equity share capital: ₹2,387.81 lakh (unchanged)
  • Basic EPS: ₹4.73 (Q1 FY26: ₹6.77; Q4 FY26: ₹7.66; FY26: ₹29.46)
  • Diluted EPS: ₹4.73 (Q1 FY26: ₹6.77; Q4 FY26: ₹7.66; FY26: ₹29.46)

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board on August 12, 2026. Statutory Auditors SANJAY RAJA JAIN & CO. conducted a limited review and issued an unmodified conclusion.

2. The company acquired a majority stake in New Consolidated Construction Company Limited through subsidiary Nisus Finance Projects LLP in August 2025, making quarterly comparisons not strictly comparable.

3. The company has subsidiaries and publishes consolidated results alongside standalone results.

4. The company's equity shares are listed on the BSE SME Platform. While required to submit half-yearly results, the company voluntarily submits quarterly results.

5. Promoter and promoter group holding remained unchanged at 1,76,64,883 shares (73.98%) as of June 30, 2026.

6. No investor complaints were outstanding as of June 30, 2026.

7. EPS calculations are based on weighted average shares and are not annualized.

8. IPO proceeds of ₹10,162.08 lakhs were fully utilized as of March 31, 2026, so no monitoring agency report is required.

9. The Board approved registration of a Small and Medium Real Estate Investment Trust (SM REIT). The company formed wholly owned subsidiary Nisusone Investment Management Pvt Ltd as investment manager, subject to SEBI and regulatory approvals.

10. Contingent liabilities not provided for amounted to ₹38.17 crore as of June 30, 2026, including a ₹38 crore corporate guarantee for subsidiary Nisus Finance Projects LLP's borrowing facilities (unchanged from March 31, 2026).

11. The group operates in three reportable segments: Transaction Advisory, Fund & Asset Management, and Civil Construction. Segmental reporting will be provided in the half-yearly results.

12. The Nisus Finance ESOP Trust acquired 173,200 shares from the secondary market for ₹329.62 lakhs using a loan from the company. No options granted under the scheme as of June 30, 2026.

13. The acquisition of New Consolidated Construction Company Limited was financed through ₹110 crore debt facilities from Tata Capital Limited and DSP Finance Private Limited at 13% interest for 36 months. Outstanding balance as of June 30, 2026: ₹38 crore.

14. Security for these facilities includes: corporate guarantee of the company; personal guarantee of Mr. Amit Goenka; pledge of company shares held by Mr. Amit Goenka; hypothecation of company's current assets; pledge of entire NCCCL shareholding. Security cover for pledged shares reset to 2 times.

15. Subsidiary Nisus Fincorp Private Limited repaid ₹5.5 crore balance of its ₹15 crore facility on July 31, 2026 (post-quarter). Pledged shares are in process of release.

16. Encumbrance on company shares by Mr. Amit Goenka: 56,57,928 shares (23.70% of paid-up capital, 32.03% of promoter holding) as of June 30, 2026.

17. The Web3 tokenization arrangement with Xchain Technologies FZCO for up to US$500 million remains under implementation, with steps including BVI entity incorporation and legal review.

18. The Labour Codes effective November 21, 2025, resulted in ₹3.98 crore incremental gratuity liability recognized in FY26. Employee benefit costs for current quarter are measured using revised wage definitions.

19. SEBI approved change in Sponsor and Investment Manager of Navanaami Realty Fund on May 27, 2026, replacing Dhhara Nisus Finance Investment Managers LLP. Deed of Termination executed on August 7, 2026 (post-quarter), with winding up process initiated. No material impact on financial results.

20. Nisus Finance Investment Consultancy - FZCO became wholly owned step-down subsidiary effective July 6, 2026 (post-quarter), following share transfer approval.