Key Board Approvals
1. Financial Results: Approved unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026, along with Statement of Assets and Liabilities and Statement of Cash Flows.
2. Appointment of Company Secretary & Compliance Officer: Appointed Mr. Ashish Dubey (ICSI Membership No. A79616) as Company Secretary, Compliance Officer and Key Managerial Personnel with effect from November 13, 2026, pursuant to Section 203 of Companies Act, 2013 and Regulation 6 of Listing Regulations.
3. Committee Charters and Policies: Reviewed and approved charters of Audit Committee, Nomination & Remuneration Committee, Stakeholders Relationship Committee and Corporate Social Responsibility Committee, along with Code of Practices for Fair Disclosure of UPSI, Policy for Determination of Materiality of Events, and Policy for Determining Material Subsidiary.
Financial Results - Standalone (Rs. in Lakh)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹2,494.00
- Other Income: ₹0.23
- Share of loss from Partnership firm: (₹109.72)
- Total Income: ₹2,384.52
- Total Expenses: ₹780.94
- Profit before Tax: ₹1,603.57
- Tax Expense: ₹439.34
- Profit for the period: ₹1,164.23
- Basic EPS: ₹4.88 (not annualized)
- Paid-up equity share capital: ₹2,387.81 (Face Value ₹10 per share)
Balance Sheet (Standalone) as at September 30, 2026:
- Total Equity and Liabilities: ₹19,886.62
- Shareholders' Funds: ₹18,615.79
- Non-Current Liabilities: ₹579.30
- Current Liabilities: ₹691.53
- Total Assets: ₹19,886.62
- Non-Current Assets: ₹16,409.67
- Current Assets: ₹3,476.94
Financial Results - Consolidated (Rs. in Lakh)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹39,666.29
- Other Income: ₹232.65
- Total Income: ₹39,898.94
- Total Expenses: ₹35,794.02
- Profit before Tax: ₹4,099.12
- Tax Expense: ₹772.71
- Profit before Minority Interest: ₹3,326.41
- Minority Interest: ₹283.65
- Profit after Minority Interest: ₹3,042.76
- Basic EPS: ₹12.74 (not annualized)
Balance Sheet (Consolidated) as at September 30, 2026:
- Total Equity and Liabilities: ₹114,489.98
- Shareholders' Funds: ₹29,618.65
- Minority Interest: ₹12,897.09
- Non-Current Liabilities: ₹18,298.74
- Current Liabilities: ₹53,231.54
- Total Assets: ₹114,489.98
- Non-Current Assets: ₹28,487.43
- Current Assets: ₹86,002.55
Segment Information (Consolidated)
The Group operates in three reportable segments:
1. Segment 1 - Transaction Advisory Services: Revenue ₹4,255.32, Segment Result ₹4,080.18
2. Segment 2 - Fund and Assets Management: Revenue ₹2,082.57, Segment Result ₹1,384.18
3. Segment 3 - Civil Construction: Revenue ₹33,328.40, Segment Result ₹2,272.19
Key Operational Highlights
- Promoter holding remained unchanged at 73.98% (1,76,64,883 shares) as of September 30, 2026
- Company provided corporate guarantee for term loans of ₹3,700.00 lakhs availed by subsidiary Nisus Finance Projects LLP from Tata Capital Limited and DSP Finance Private Limited
- The guarantee is secured by personal guarantee of Mr. Amit Goenka, pledge of 53,47,272 equity shares of the Company held by Mr. Amit Goenka, hypothecation of all current assets, and pledge of Group's shareholding in NCCCL
Subsidiary and Associate Information
The consolidated results include 12 subsidiaries (including step-down subsidiaries) and 2 associates. Key entities include:
- New Consolidated Construction Company Limited (NCCCL) - 54.03% held through Nisus Finance Projects LLP, consolidated from August 21, 2025
- NCCCL contributed total assets of ₹86,484.33 lakhs and net profit of ₹682.75 lakhs for the half year
Auditor Information
- Statutory Auditors: M/s YMS & Co LLP Chartered Accountants
- Limited review reports issued for both standalone and consolidated financial results
- Previous auditor: Sanjay Raja Jain & Co., Chartered Accountants (FRN 120132W)
Meeting Details
- Board meeting commenced at 2:20pm IST and concluded at 3:15pm IST on November 13, 2026
- Trading window to reopen 48 hours after declaration of financial results
Additional Information
- All policies and committee charters available on company website: www.nisusfin.com
- Previous period figures have been regrouped/reclassified for comparability
- Figures for half year ended March 31, 2026 are balancing figures between audited full year and unaudited half year results