NRB Bearings Limited — Quarter ended 31 March 2026 and year ended 31 March 2026 (Standalone and Consolidated)
| Sr. No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| 31.03.2026 Unaudited Refer note 14 |
31.12.2025 Unaudited | ||
| 1 | Income | ||
| (a) | Revenue from operations | 32,004 | 29,632 |
| (b) | Other income | 860 | 394 |
| Total income | 32,864 | 30,026 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 14,062 | 13,773 |
| (b) | Changes in inventories of finished goods and work-in-progress | 1,376 | (294) |
| (c) | Employee benefits expense | 3,576 | 3,752 |
| (d) | Finance costs | 70 | 51 |
| (e) | Depreciation and amortisation expense | 1,328 | 1,167 |
| (f) | Other expenses | 7,776 | 7,571 |
| Total expenses | 28,188 | 26,020 | |
| 3 | Profit before exceptional items and tax (1-2) | 4,676 | 4,006 |
| 4 | Exceptional items – loss(net) (refer note 4) | (703) | |
| 5 | Profit / (loss) before tax (3+4) | 4,676 | 3,303 |
| 6 | Tax expense / (credit) | ||
| (a) | Current tax | 940 | 1,596 |
| (b) | Deferred tax (net) | 347 | (690) |
| (c) | Tax pertaining to earlier years | (80) | – |
| Total tax expense | 1,207 | 906 | |
| 7 | Profit / (loss) after tax (5-6) | 3,469 | 2,397 |
| 8 | Other comprehensive loss | ||
| (a) | Items that will not be reclassified subsequently to profit or loss | ||
| – Remeasurement of the defined employee benefit plan – gain / (loss) | 14 | (242) | |
| – (Loss) / gain on fair value of equity instruments | (97) | 48 | |
| – Income tax relating to items that will not be reclassified to profit or loss | 1 | 56 | |
| (b) | Items that will be reclassified subsequently to profit or loss | ||
| – Remeasurement of gain / (loss) on derivative hedging instruments | 1 | – | |
| – Income tax relating to items that may be reclassified to profit or loss (*) | 0 | 7 | |
| Other comprehensive loss (net of taxes) | (81) | (138) | |
| 9 | Total comprehensive income/ (loss) (7+8) | 3,388 | 2,259 |
| 10 | Paid up equity share capital | 1,938 | 1,938 |
| (Face value – ₹ 2 per share) | |||
| 11 | Other equity | ||
| 12 | Basic and diluted earnings per equity share (Face value – ₹ 2 each) before exceptional items | 3.58 | 3.36 |
| (not annualised, except for the year ended) (in ₹) | |||
| 13 | Basic and diluted earnings per equity share (Face value – ₹ 2 each) after exceptional items | 3.58 | 2.47 |
| (not annualised, except for the year ended) (in ₹) |
| Sr. No. | Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| a) Property, plant and equipment | 30,981 | 28,295 | |
| b) Capital work in progress | 905 | 1,869 | |
| c) Investment property | – | – | |
| d) Intangible assets | 177 | 208 | |
| e) Intangible assets under development | 23 | 9 | |
| f) Financial assets | |||
| i) Investment in subsidiaries | 2,869 | 2,868 | |
| ii) Investments | 843 | 640 | |
| iii) Loans | 6,037 | 5,482 | |
| iv) Other financial assets | 884 | 477 | |
| g) Non-current tax assets (net) | 4,383 | 2,942 | |
| h) Other non-current assets | 342 | 360 | |
| Total non-current assets | 47,444 | 43,150 | |
| 2 | Current assets | ||
| a) Inventories | 27,187 | 29,294 | |
| b) Financial assets | |||
| i) Investments | 303 | – | |
| ii) Trade receivables | 29,262 | 24,542 | |
| iii) Cash and cash equivalents | 1,423 | 3,997 | |
| iv) Bank balances other than cash and cash equivalents | 144 | 163 | |
| v) Loans | 723 | 16 | |
| vi) Other financial assets | 129 | 96 | |
| c) Current tax assets (net) | – | 1,166 | |
| d) Other current assets | 4,494 | 7,855 | |
| Total current assets | 63,665 | 67,129 | |
| Total assets | 111,109 | 110,279 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| a) Equity share capital | 1,938 | 1,938 | |
| b) Other equity | 88,231 | 85,960 | |
| Total equity | 90,169 | 87,898 | |
| 2 | Liabilities | ||
| Non-current liabilities | |||
| a) Financial liabilities | |||
| i) Lease liabilities | 30 | 78 | |
| ii) Other financial liabilities | 275 | 310 | |
| b) Deferred tax liabilities (net) | 1,274 | 1,694 | |
| Total non-current liabilities | 1,579 | 2,082 | |
| 3 | Current liabilities | ||
| a) Financial liabilities | |||
| i) Borrowings | 3,257 | 7,081 | |
| ii) Lease liabilities | 49 | 238 | |
| iii) Trade payables | |||
| Total outstanding dues of micro enterprises and small enterprises | 2,587 | 2,095 | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 7,197 | 6,057 | |
| iv) Other financial liabilities | 2,603 | 2,501 | |
| b) Current tax liabilities (net) | 176 | – | |
| c) Other current liabilities | 848 | 1,218 | |
| d) Provisions | 2,644 | 1,109 | |
| Total current liabilities | 19,361 | 20,299 | |
| Total liabilities | 20,940 | 22,381 | |
| Total equity and liabilities | 111,109 | 110,279 |
| Sr. No. | Particulars | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|
| A. | Cash flows from operating activities | ||
| Profit before tax (after exceptional items) | 16,143 | 7,983 | |
| Adjustments for: | |||
| Depreciation and amortisation expenses | 4,622 | 4,011 | |
| Liabilities no longer required written back | (289) | (218) | |
| Foreign exchange gain (unrealised) (net) | (91) | (19) | |
| Fair valuation loss / (gain) on derivative instrument measured at FVTPL | 181 | (11) | |
| Fair valuation loss / (gain) on financial assets measured at FVTPL | 1 | (1) | |
| Finance costs | 393 | 846 | |
| Interest income | (477) | (636) | |
| Dividend income | (230) | (201) | |
| Profit on sale of property, plant and equipment (net) | (21) | (90) | |
| Rent income | (204) | (258) | |
| Gain on sale of investments in equity instruments / mutual funds | (142) | (173) | |
| Insurance claim received on property, plant and equipment lost due to fire (exceptional item) (refer note 4) | (621) | (750) | |
| Advances written off | 179 | ||
| Operating profit before working capital changes | 19,444 | 10,483 | |
| Changes in working capital: | |||
| Adjustment for (increase) / decrease in assets: | |||
| – Trade receivables | (4,276) | (1,833) | |
| – Inventories | 2,107 | 331 | |
| – Other non-current financial assets | (406) | 203 | |
| – Other current financial assets and loans | 85 | (3) | |
| – Other non-current assets | (21) | 250 | |
| – Other current assets | 3,182 | 915 | |
| Adjustment for (decrease) / increase in liabilities: | |||
| – Other non-current financial liabilities and other non-current liabilities | (35) | (7) | |
| – Other non-current and current financial liabilities | (138) | 696 | |
| – Trade payables | 1,949 | 656 | |
| – Provisions | 1,137 | 96 | |
| – Other current liabilities | (379) | 108 | |
| Cash generated from operations before tax | 22,649 | 11,895 | |
| Direct taxes paid | (4,389) | (3,309) | |
| Net cash generated from operating activities (A) | 18,260 | 8,586 | |
| B. | Cash flows from investing activities | ||
| Purchase of property, plant and equipment and intangible assets (including movement of capital work-in-progress, intangible assets under development, capital advances and capital creditors) | (6,285) | (5,291) | |
| Proceeds from sale of property, plant and equipment | 21 | 90 | |
| Insurance claim received on property, plant and equipment damaged due to fire | 621 | 750 | |
| Proceeds from bank deposits | 36 | 440 | |
| Interest received on bank deposits | 12 | ||
| Investment in equity instruments / mutual funds | (340) | – | |
| Proceeds from sale of investment in equity instruments / mutual funds | 142 | 793 | |
| Taxes on gain from sale of investment in equity instruments / mutual funds | (32) | (40) | |
| Investment in subsidiary | (1) | – | |
| Rent received | 204 | 258 | |
| Interest received on inter corporate deposit | 465 | 636 | |
| Inter-corporate deposits with subsidiaries | (668) | – | |
| Repayment of inter-corporate deposits from subsidiaries | – | 2,450 | |
| Dividend received | 230 | 201 | |
| Net cash (used in) / generated from investing activities (B) | (5,595) | 287 | |
| **C. |