Nippon Life India Asset Management Ltd — Quarter ended March 31, 2026 (year ended March 31, 2026)
| Sr. No. | Particulars | Quarter ended 31-Mar-26 (Audited) | Quarter ended 31-Dec-25 (Reviewed) | Quarter ended 31-Mar-25 (Audited) | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from operations | 693.34 | 658.97 | 526.46 | 2,527.55 | 2,065.20 | |
| Other income | (27.38) | 68.83 | 25.58 | 214.56 | 283.08 | |
| Total Income | 665.96 | 727.80 | 552.04 | 2,742.11 | 2,348.28 | |
| 2 | Expenses | |||||
| Finance cost | 1.46 | 1.66 | 1.74 | 6.62 | 6.65 | |
| Fee and Commission expenses | 2.14 | 1.84 | 0.73 | 7.28 | 6.16 | |
| Employee benefits expenses | 111.26 | 115.53 | 94.25 | 438.65 | 373.87 | |
| Depreciation and amortization expenses | 11.21 | 10.17 | 8.09 | 37.59 | 29.44 | |
| Other expenses | 82.59 | 80.15 | 72.95 | 317.68 | 277.49 | |
| Total expenses | 208.66 | 209.35 | 177.76 | 807.82 | 693.61 | |
| 3 | Profit before tax (1-2) | 457.30 | 518.45 | 374.28 | 1,934.29 | 1,654.67 |
| 4 | Tax expense: | |||||
| (i) Current tax | 80.64 | 117.33 | 75.08 | 424.83 | 365.84 | |
| (ii) Deferred tax | (5.98) | 9.72 | 3.42 | 11.71 | 36.60 | |
| Total tax expense | 74.66 | 127.05 | 78.50 | 436.54 | 402.44 | |
| 5 | Profit after tax (3-4) | 382.64 | 391.40 | 295.78 | 1,497.75 | 1,252.23 |
| 6 | Other comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss | 0.33 | 0.80 | (0.06) | (3.93) | (6.03) | |
| (ii) Income tax related to items that will not be reclassified to profit or loss | (0.08) | (0.20) | 0.02 | 0.99 | 1.52 | |
| Total other comprehensive income, net of tax | 0.25 | 0.60 | (0.04) | (2.94) | (4.51) | |
| 7 | Total comprehensive income (5+6) | 382.89 | 392.00 | 295.74 | 1,494.81 | 1,247.72 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Financial assets | ||
| Cash and cash equivalents | 4.15 | 8.43 |
| Bank balance other than above | 221.66 | 226.17 |
| Receivables | ||
| (i) Trade receivables | 61.34 | 45.28 |
| (ii) Other receivables | – | – |
| Loans | 34.67 | 63.89 |
| Investments | 3,562.30 | 3,122.65 |
| Other financial assets | 11.29 | 16.81 |
| Sub-total – Financial assets | 3,895.41 | 3,483.23 |
| Non-financial assets | ||
| Current tax assets (Net) | 16.32 | 17.09 |
| Property, plant and equipment | 602.14 | 542.63 |
| Right of use assets | 60.73 | 76.93 |
| Capital work-in-progress | 2.26 | 4.08 |
| Other intangible assets | 242.06 | 242.23 |
| Other non-financial assets | 66.03 | 49.41 |
| Sub-total – Non Financial assets | 989.54 | 932.37 |
| Total assets | 4,884.95 | 4,415.60 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| Financial liabilities | ||
| Payables | ||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.05 | 0.18 |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 78.13 | 48.70 |
| Lease Liabilities | 65.71 | 83.42 |
| Other financial liabilities | 112.36 | 95.64 |
| Sub-total – Financial Liabilities | 256.25 | 227.94 |
| Non-financial Liabilities | ||
| Current tax liabilities (Net) | – | – |
| Provisions | 8.91 | 8.34 |
| Deferred tax liabilities (Net) | 124.99 | 113.28 |
| Other non-financial liabilities | 71.61 | 51.88 |
| Sub-total – Non Financial Liabilities | 205.51 | 173.50 |
| EQUITY | ||
| Equity share capital | 638.12 | 634.70 |
| Other equity | 3,785.07 | 3,379.46 |
| Total Equity | 4,423.19 | 4,014.16 |
| Total liabilities and equity | 4,884.95 | 4,415.60 |
| Particulars | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 1,934.29 | 1,654.67 |
| Add/(Less): Adjustments for | ||
| – Depreciation and amortization | 37.59 | 29.44 |
| – Finance cost | 6.62 | 6.65 |
| – Net (gain) / loss on sale of property, plant and equipments | (4.54) | (1.16) |
| – Provision / (Reversal) for ECL | (0.31) | 0.03 |
| – Remeasurement gain / (loss) of defined benefit obligations | (3.93) | (6.03) |
| – Employee share based payments | 38.76 | 38.33 |
| – (Profit) / Loss on sale of investments | (88.25) | (125.92) |
| – Fair Value (Gain) / Loss on Investments | (85.78) | (120.13) |
| – Dividend income | (0.18) | (0.19) |
| – Interest income | (28.10) | (32.66) |
| Operating profit before working capital changes | 1,806.17 | 1,443.03 |
| Adjustments for (increase)/ decrease in operating assets: | ||
| – Trade and other receivables | (16.06) | 70.28 |
| – Other financial assets | 3.94 | (0.03) |
| – Other Non-financial assets | (16.62) | (16.60) |
| – Loans and advances to employees | 0.13 | (0.13) |
| Adjustments for increase/ (decrease) in operating liabilities: | ||
| – Trade payables | 29.30 | 8.38 |
| – Other financial liabilities | 16.72 | 12.95 |
| – Provisions | 0.57 | 1.30 |
| – Other non-financial liabilities | 19.73 | 2.79 |
| Cash generated from operations | 1,843.88 | 1,521.97 |
| Income taxes Paid (net of refunds) | (423.07) | (367.84) |
| Net cash inflow from operating activities | 1,420.81 | 1,154.13 |
| CASH FLOW FROM INVESTING ACTIVITIES: | ||
| – Interest received | 30.33 | 32.07 |
| – Dividend received | 0.18 | 0.19 |
| – Purchase of property, plant and equipments and intangible assets | (77.86) | (537.28) |
| – Sales proceeds from disposal of property, plant and equipments | 0.12 | 0.63 |
| – Purchase of investments | (3,550.43) | (2,942.87) |
| – Sale of investments | 3,284.85 | 3,420.13 |
| – Proceeds from financial instruments placed with bank | 4.51 | (11.89) |
| – Inter corporate deposit repayment | 108.51 | 81.48 |
| – Inter corporate deposit given | (79.11) | (84.52) |
| – Capital work-in-progress | 1.82 | (2.47) |
| Net cash inflow from investing activities | (277.08) | (44.53) |
| CASH FLOW FROM FINANCING ACTIVITIES: | ||
| – Proceeds from Issuance of Share Capital | 83.80 | 120.95 |
| – Principal Element of Lease Payments | (16.85) | (17.71) |
| – Interest Element of Lease Payments | (6.62) | (6.65) |
| – Share Application money pending Allotment | – | (9.64) |
| – Dividend paid | (1,208.34) | (1,201.52) |
| Net cash (outflow) from financing activities | (1,148.01) | (1,114.57) |
| NET DECREASE IN CASH AND BANK BALANCES | (4.28) | (4.97) |
| Add : Cash and cash equivalents at the beginning of the year | 8.43 | 13.40 |
| Cash and cash equivalents at the end of the period | 4.15 | 8.43 |
| Sr. No. | Particulars | Quarter ended 31-Mar-26 (Audited) | Quarter ended 31-Dec-25 (Reviewed) | Quarter ended 31-Mar-25 (Audited) | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from operations | 738.73 | 705.28 | 566.54 | 2,708.74 | 2,230.69 | |
| Other income | (33.53) | 75.27 | 23.04 | 224.33 | 290.03 | |
| Total Income | 705.20 | 780.55 | 589.58 | 2,933.07 | 2,520.72 | |
| 2 | Expenses | |||||
| Finance cost | 1.63 | 1.77 | 1.80 | 7.00 | 6.74 | |
| Fee and Commission expenses | 20.32 | 19.59 | 15.88 | 78.33 | 71.76 | |
| Employee benefits expenses | 125.92 | 133.47 | 110.50 | 505.31 | 429.02 | |
| Depreciation and amortization expenses | 12.17 | 10.85 | 8.60 | 40.28 | 30.60 | |
| Other expenses | 85.37 | 82.10 | 74.99 | 330.19 | 288.28 | |
| Total expenses | 245.41 | 247.78 | 211.77 | 961.11 | 826.40 | |
| 3 | Profit before tax (1-2) | 459.79 | 532.77 | 377.81 | 1,971.96 | 1,694.32 |
| 4 | Tax expense: | |||||
| (i) Current tax | 82.21 | 119.81 | 77.36 | 435.21 | 377.54 | |
| (ii) Deferred tax | (6.90) | 9.24 | 2.13 | 8.62 | 31.05 | |
| Total tax expense | 75.31 | 129.05 | 79.49 | 443.83 | 408.59 | |
| 5 | Profit after tax (3-4) | 384.48 | 403.72 | 298.32 | 1,528.13 | 1,285.73 |
| 6 | Share of profit in associate | 0.24 | 0.18 | 0.28 | 1.25 | 0.66 |
| 7 | Net profit after tax and share of profit in associate (5+6) | 384.72 | 403.90 | 298.60 | 1,529.38 | 1,286.39 |
| 8 | Profit attributable to non-controlling interest | – | – | – | – | – |
| 9 | Profit for the period (7-8) | 384.72 | 403.90 | 298.60 | 1,529.38 | 1,286.39 |
| 10 | Other comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss | 0.48 | 0.84 | (0.09) | (3.97) | (6.44) | |
| (ii) Income tax related to items that will not be reclassified to profit or loss | (0.12) | (0.21) | 0.02 | 1.00 | 1.62 | |
| Total other comprehensive income, net of tax | 0.36 | 0.63 | (0.07) | (2.97) | (4.82) | |
| 11 | Total comprehensive income (9+10) | 385.08 | 404.53 | 298.53 | 1,526.41 | 1,281.57 |
| Particulars | 31-Mar-26 (Audited) | 31-Dec-25 (Reviewed) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| Owners of the Company | 384.72 | 403.90 | 298.60 | 1,529.38 | 1,286.39 |
| Non-controlling interest | – | – | – | – | – |
| Particulars | 31-Mar-26 (Audited) | 31-Dec-25 (Reviewed) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| Owners of the Company | 385.08 | 404.53 | 298.53 | 1,526.41 | 1,281.57 |
| Non-controlling interest | – | – | – | – | – |
| Particulars | 31-Mar-26 (Audited) | 31-Dec-25 (Reviewed) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| (1) Basic (₹) | 6.04 | 6.34 | 4.71 | 24.05 | 20.34 |
| (2) Diluted (₹) | 5.93 | 6.22 | 4.65 | 23.63 | 20.03 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Financial assets | ||
| Cash and cash equivalents | 16.58 | 26.55 |
| Bank balance other than cash and cash equivalents above | 285.54 | 261.13 |
| Receivables | ||
| (I) Trade rece |