Key Financial Performance (Quarter ended June 30, 2026)

  • Revenue from operations: ₹59,879.14 lakhs
  • Other Income: ₹49.93 lakhs
  • Total Income: ₹59,929.07 lakhs
  • Total Expenses: ₹58,708.69 lakhs
  • Cost of materials consumed/Purchases of Stock-in-trade: ₹51,596.77 lakhs
  • Changes in inventories: ₹403.72 lakhs
  • Employee benefits expense: ₹150.18 lakhs
  • Finance costs: ₹453.16 lakhs
  • Depreciation and amortisation: ₹11.90 lakhs
  • Other expenses: ₹6,092.96 lakhs
  • Profit before exceptional items and tax: ₹1,220.38 lakhs
  • Exceptional items: None
  • Profit before tax: ₹1,220.38 lakhs
  • Tax Expenses:
  • Current tax: ₹292.89 lakhs
  • Deferred tax: None
  • Taxation of earlier year: None
  • Profit for the period from continuing operations: ₹927.49 lakhs
  • Other Comprehensive Income: None
  • Total Comprehensive Income: ₹927.49 lakhs

Comparative Financial Performance

Quarter ended June 30, 2026 vs Quarter ended March 31, 2026:

  • Revenue decreased from ₹61,592.39 lakhs to ₹59,879.14 lakhs
  • Profit before tax increased from ₹702.70 lakhs to ₹1,220.38 lakhs
  • Net profit increased from ₹497.79 lakhs to ₹927.49 lakhs

Quarter ended June 30, 2026 vs Quarter ended June 30, 2025:

  • Revenue increased from ₹53,412.48 lakhs to ₹59,879.14 lakhs
  • Profit before tax increased from ₹971.08 lakhs to ₹1,220.38 lakhs
  • Net profit increased from ₹738.02 lakhs to ₹927.49 lakhs

Capital Structure and Per Share Data

  • Paid-up Equity Share Capital (Face value of ₹10 each): ₹1,605.12 lakhs (unchanged from previous periods)
  • Earnings per equity share (Basic): ₹5.78 (compared to ₹3.04 in previous quarter)
  • Earnings per equity share (Diluted): ₹5.78 (compared to ₹3.04 in previous quarter)

Approval and Review Process

  • Board meeting held on August 13, 2026 from 1:00 PM to 2:00 PM
  • Financial results approved by the Board of Directors
  • Audit Committee reviewed the results prior to Board approval
  • Statutory Auditors M/s I K S S & Associates (formerly J K Sarawgi & Company) conducted limited review
  • Auditors issued unmodified review report (FRN: 005836C)
  • Partner Sanket Arvind Patel (M No. 160436) signed the review report

Business Context

  • The company primarily operates in the business of trading and distributorship of Alcoholic beverages (Spirits and Wines)
  • No operations were discontinued during the period under review
  • Financial Results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous period/year figures have been rearranged/regrouped/reclassified and restated where necessary

Additional Information

  • The results are available on the websites of BSE Limited (www.bseindia.com) and the Company's website (www.northernspirits.co.in)
  • The document was signed by Shweta Almal, Company Secretary & Compliance Officer (M. No. 435039)
  • Managing Director Ankush Bakshi (DIN: 02547254) represented the Board