NAVA LIMITED — Quarter and year ended 31 March 2026
The audited financial results (Consolidated and Standalone) for the quarter and year ended 31 March 2026 were approved by the Board on 15 May 2026.
| Sl. No. | Particulars | Quarter Ended 31.03.2026 (Refer Note 2) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Refer Note 2) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 1,14,284.52 | 99,111.51 | 1,01,820.40 | 4,29,091.72 | 3,98,354.74 |
| 2 | Other Income | 5,199.33 | 7,041.54 | 3,754.98 | 18,774.67 | 15,162.29 |
| 3 | Total Income (1+2) | 1,19,483.85 | 1,06,153.05 | 1,05,575.38 | 4,47,866.39 | 4,13,517.03 |
| 4 | Expenses | |||||
| (a) Cost of materials consumed | 33,393.84 | 27,831.78 | 31,796.61 | 1,35,475.27 | 1,32,982.82 | |
| (b) Changes in inventories of finished goods and work-in-progress | 8,575.81 | (902.60) | 9,352.76 | 7,516.44 | (10,708.71) | |
| (c) Manufacturing expenses | 15,877.79 | 12,422.37 | 11,765.79 | 51,472.12 | 46,841.71 | |
| (d) Employee benefits expense | 10,952.40 | 9,062.09 | 6,119.18 | 37,756.32 | 25,313.08 | |
| (e) Finance costs | 707.61 | 75.66 | 474.29 | 1,193.02 | 2,588.02 | |
| (f) Depreciation, amortisation expense and impairment loss | 9,079.16 | 11,568.14 | 9,014.45 | 39,119.73 | 35,241.16 | |
| (g) Allowance for expected credit loss [refer note 4] | (1,992.98) | (1,766.84) | (4,752.25) | (13,712.72) | (14,493.64) | |
| (h) Other expenses | 10,357.40 | 8,203.91 | 9,374.16 | 38,844.14 | 34,903.87 | |
| 4 | Total Expenses | 86,951.03 | 66,494.51 | 73,144.99 | 2,97,664.32 | 2,52,668.31 |
| 5 | Profit before tax from continuing operations (3-4) | 32,532.82 | 39,658.54 | 32,430.39 | 1,50,202.07 | 1,60,848.72 |
| 6 | Tax expense* | |||||
| (a) Current tax | 2,553.99 | 2,066.82 | 639.46 | 20,026.88 | 18,323.07 | |
| (b) Deferred tax expense/(credit) [refer note 7] | 16,325.98 | 4,979.56 | 1,474.40 | 26,179.46 | (1,046.81) | |
| 7 | Profit for the period/year from continuing operations (5-6) | 13,652.85 | 32,612.16 | 30,316.53 | 1,03,995.73 | 1,43,572.46 |
| 8 | Discontinued operations | |||||
| (Loss) before tax for the period/year from discontinued operations | (40.06) | (55.67) | (43.69) | (191.53) | (230.09) | |
| Tax (credit) of discontinued operations | (10.08) | (14.01) | (11.00) | (48.20) | (57.91) | |
| 8 | Loss for the period/year from discontinued operations | (29.98) | (41.66) | (32.69) | (143.33) | (172.18) |
| 9 | Profit for the period/year (7+8) | 13,622.87 | 32,570.50 | 30,283.84 | 1,03,852.40 | 1,43,400.28 |
| 10 | Net Profit attributable to: | |||||
| – Shareholders of the Holding Company | 12,713.35 | 22,200.84 | 23,440.96 | 78,666.94 | 1,09,147.95 | |
| – Non-controlling interest | 909.52 | 10,369.66 | 6,842.88 | 25,185.46 | 34,252.33 | |
| 11 | Other Comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss, net of income tax | 30.33 | 2,029.04 | 324.28 | 2,336.08 | 324.28 | |
| (ii) Items that will be subsequently reclassified to profit or loss, net of income tax | 40,958.90 | 11,857.36 | 822.65 | 81,085.98 | 16,050.49 | |
| 12 | Total Comprehensive Income for the period/year (9+11) | 54,612.10 | 46,456.90 | 31,430.77 | 1,87,274.46 | 1,59,775.05 |
| 13 | Other Comprehensive income attributable to: | |||||
| – Shareholders of the Holding Company | 31,991.71 | 11,661.31 | 1,407.04 | 65,587.04 | 12,247.20 | |
| – Non-controlling interest | 8,997.52 | 2,225.09 | (260.11) | 17,835.02 | 4,127.57 | |
| 14 | Total comprehensive income attributable to | |||||
| – Shareholders of the Holding Company | 44,705.06 | 33,862.15 | 24,848.00 | 1,44,253.98 | 1,21,395.15 | |
| – Non-controlling interest | 9,907.04 | 12,594.75 | 6,582.77 | 43,020.48 | 38,379.90 | |
| 15 | Total comprehensive income/(loss) attributable to shareholders of the Holding Company from | |||||
| – Continuing operations | 44,735.04 | 33,903.81 | 24,880.69 | 1,44,397.31 | 1,21,567.33 | |
| – Discontinuing operations | (29.98) | (41.66) | (32.69) | (143.33) | (172.18) | |
| 16 | Paid-up Equity Share Capital | 2,831.27 | 2,831.27 | 2,831.27 | 2,831.27 | 2,831.27 |
| 17 | Other equity | 8,71,698.46 | 7,58,293.11 | |||
| 18 | Earnings/(loss) per equity share (EPES) [refer note 5] | |||||
| EPES for continuing operations | ||||||
| – Basic (in absolute ₹ terms) | 4.50 | 7.86 | 8.11 | 27.85 | 37.69 | |
| – Diluted (in absolute ₹ terms) | 4.50 | 7.86 | 8.11 | 27.85 | 37.69 | |
| EPES for discontinued operations | ||||||
| – Basic (in absolute ₹ terms) | (0.01) | (0.02) | (0.01) | (0.05) | (0.06) | |
| – Diluted (in absolute ₹ terms) | (0.01) | (0.02) | (0.01) | (0.05) | (0.06) | |
| EPES for continuing and discounting operations | ||||||
| – Basic (in absolute ₹ terms) | 4.49 | 7.84 | 8.10 | 27.80 | 37.63 | |
| – Diluted (in absolute ₹ terms) | 4.49 | 7.84 | 8.10 | 27.80 | 37.63 |
| Sl. 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 | 5,18,646.33 | 5,01,222.78 | |
| (b) Exploration and Evaluation Assets | 212.91 | 291.90 | |
| (c) Capital work-in-progress | 2,18,451.69 | 57,523.51 | |
| (d) Investment Property | 2,300.09 | 2,305.79 | |
| (e) Goodwill | 52,343.74 | 47,326.44 | |
| (f) Right-of-use assets | 1,503.81 | 1,356.29 | |
| (g) Other Intangible assets | 272.88 | 286.48 | |
| (h) Financial assets | |||
| i) Investments | 6,060.31 | 59,713.16 | |
| ii) Trade receivables | – | 33,757.47 | |
| iii) Other financial assets | 8,157.22 | 1,575.48 | |
| (i) Deferred tax assets, (net) | 731.42 | 950.70 | |
| (j) Non-current tax assets, (net) | 470.66 | 965.22 | |
| (k) Other non-current assets | 55,075.13 | 17,783.66 | |
| Total non-current assets | 8,64,226.19 | 7,25,058.88 | |
| 2 | Current assets | ||
| (a) Inventories | 66,616.32 | 81,767.85 | |
| (b) Financial assets | |||
| i) Investments | 1,34,788.04 | 44,436.95 | |
| ii) Trade receivables | 94,874.21 | 1,40,925.20 | |
| iii) Cash and cash equivalents | 2,09,851.75 | 98,941.55 | |
| iv) Bank balances other than (iii) above | 1,632.90 | 5,539.76 | |
| v) Loans | 8.90 | 21.23 | |
| vi) Other financial assets | 8,210.36 | 10,284.85 | |
| (c) Current tax assets, (net) | 7,940.43 | 6.86 | |
| (d) Other current assets | 48,399.65 | 18,112.17 | |
| Total current assets | 5,72,322.56 | 4,00,036.42 | |
| Assets of a disposal group classified as held for sale | 689.30 | 2,081.95 | |
| Total Assets | 14,37,238.05 | 11,27,177.25 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity Share capital | 2,831.27 | 2,831.27 | |
| (b) Other equity | 8,71,698.46 | 7,58,293.11 | |
| Equity attributable to equity shareholders of holding company | 8,74,529.73 | 7,61,124.38 | |
| (c) Non controlling interests | 2,01,877.18 | 1,80,034.98 | |
| Total Equity | 10,76,406.91 | 9,41,159.36 | |
| 2 | Non-current liabilities | ||
| (a) Financial liabilities | |||
| i) Borrowings | 2,17,324.93 | 82,338.59 | |
| ii) Lease liabilities | 548.14 | 478.23 | |
| iii) Other financial liabilities | 11.20 | 11.20 | |
| (b) Provisions | 7,787.48 | 6,575.37 | |
| (c) Deferred tax liabilities, (net) | 59,665.14 | 29,352.72 | |
| Total non-current liabilities | 2,85,336.89 | 1,18,756.11 | |
| 3 | Current liabilities | ||
| (a) Financial liabilities | |||
| i) Borrowings | 4,767.47 | 6,500.35 | |
| ii) Lease liabilities | 0.45 | 0.45 | |
| iii) Trade Payables | |||
| a) total outstanding dues of micro and small enterprises | 1,958.31 | 1,558.87 | |
| b) total outstanding dues other than (iii) (a) above | 26,523.21 | 15,269.94 | |
| iv) Other financial liabilities | 26,868.58 | 20,653.17 | |
| (b) Other current liabilities | 7,901.20 | 17,580.20 | |
| (c) Provisions | 4,139.54 | 3,340.48 | |
| (d) Current tax liabilities | 2,966.67 | 1,975.95 | |
| Total current liabilities | 75,125.43 | 66,879.41 | |
| Liabilities of a disposal group classified as held for sale | 368.82 | 382.37 | |
| Total Equity and Liabilities | 14,37,238.05 | 11,27,177.25 |
| Particulars