NIVI TRADING LIMITED — Quarter and year ended 31st March, 2026
| Particulars | Quarter ended 31/03/2026 (Audited) | Quarter ended 31/12/2025 (Unaudited) | Quarter ended 31/03/2025 (Audited) | Year ended 31/03/2026 (Audited) | Year ended 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| 1. Revenue from operations | 10.53 | – | – | 10.53 | – |
| 2. Other Income | 2.03 | 1.84 | 1.95 | 7.87 | 8.16 |
| 3. Total Income | 12.56 | 1.84 | 1.95 | 18.41 | 8.16 |
| 4. Expenses | |||||
| (a) Cost of materials consumed | – | – | – | – | – |
| (b) Purchase of stock-in-trade | – | – | – | – | – |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | – | – | – | – | – |
| (d) Employee benefits expense | 10.15 | – | – | 10.15 | – |
| (e) Legal and professional fees | 1.26 | 0.25 | 0.95 | 2.13 | 1.47 |
| (f) Listing fees | – | – | – | 3.25 | 3.25 |
| (g) Finance costs | – | – | – | – | – |
| (h) Depreciation and amortisation expenses | – | – | – | – | – |
| (i) Depository fees | – | – | – | 0.29 | 0.28 |
| (j) Rent | 0.28 | – | – | 1.11 | 1.05 |
| (k) Realised/Notional Loss on MF | – | – | – | – | – |
| (l) Other expenses | 1.23 | 0.40 | 1.95 | 1.77 | 2.05 |
| Total expenses | 12.92 | 0.65 | 2.90 | 18.70 | 8.09 |
| 5. Profit/(Loss) from operations before exceptional items (3-4) | (0.36) | 1.19 | (0.95) | (0.29) | 0.07 |
| 6. Exceptional items | – | – | – | – | – |
| 7. Profit/(Loss) before tax (5-6) | (0.36) | 1.19 | (0.95) | (0.29) | 0.07 |
| 8. Tax expense | (0.07) | (0.00) | 0.18 | (0.08) | 0.18 |
| 9. Net Profit/(Loss) for the period (7-8) | (0.28) | 1.19 | (1.13) | (0.22) | (0.11) |
| 10. Other Comprehensive income | (0.61) | (1.14) | (3.93) | 1.85 | (8.85) |
| – Items to be reclassified to profit and loss | – | – | – | – | – |
| Income tax relating to items to be reclassified to profit and loss | – | – | – | – | – |
| Items not to be reclassified to profit and loss | (0.89) | (0.78) | (3.93) | 1.94 | (8.85) |
| Income tax relating to items not to be reclassified to profit and loss | 0.27 | (0.36) | – | (0.09) | – |
| 11. Total comprehensive income for the period (9+10) | (0.89) | 0.06 | (5.06) | 1.63 | (8.96) |
| 12. Paid-up equity share capital (Face value – Rs. 10/- per Equity share) | 124.56 | 124.56 | 124.56 | 124.56 | 124.56 |
| 13. Other Equity | 41.37 | 42.02 | |||
| 14. Earnings Per Share | |||||
| i) Earnings Per Share (of Rs. 10/- each) (not annualised): | |||||
| (a) Basic | (0.02) | 0.10 | (0.09) | (0.02) | (0.01) |
| (b) Diluted | (0.02) | 0.10 | (0.09) | (0.02) | (0.01) |
| No | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| A ASSETS | |||
| 1 Non-current assets | |||
| Property, plant and equipment | – | – | |
| Financial assets: | |||
| (i) Investments | 40.52 | 38.58 | |
| (ii) Cash and Cash equivalents | – | 109.00 | |
| Other non-current assets | 5.22 | 5.03 | |
| Deferred Tax Assets | 2.69 | 4.98 | |
| Total Non-current assets | 48.42 | 157.58 | |
| 2 Current assets | |||
| Financial assets | |||
| (i) Cash and Cash equivalents | 111.93 | 3.73 | |
| Other current assets | 6.31 | 5.81 | |
| Total current assets | 118.23 | 9.54 | |
| Total Assets | 166.65 | 167.12 | |
| B EQUITY AND LIABILITIES | |||
| 1 Equity | |||
| Equity share capital | 124.56 | 124.56 | |
| Other Equity | 41.37 | 42.02 | |
| Total Equity | 165.93 | 166.58 | |
| LIABILITIES | |||
| 2 Current Liabilities | |||
| Financial liabilities | |||
| (i) Trade payables | – | – | |
| Other Current Liabilities | 0.72 | 0.54 | |
| Total current liabilities | 0.72 | 0.54 | |
| Total Equity and Liabilities | 166.65 | 167.12 |
| Particulars | 2025 – 2026 | 2024 – 2025 |
|---|---|---|
| (I) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit / (Loss) before Tax and Extraordinary items | (0.29) | 0.07 |
| ADJUSTMENTS FOR: | ||
| Add/(Less): Notional (Gain) / Loss on Mutual Fund | – | – |
| Less: Interest on Fixed Deposit | (7.19) | (7.61) |
| Add/(Less): (Gain) / Loss on REIT | – | – |
| Less: Interest on Tax Refund | (0.04) | (0.02) |
| Less: Interest on REIT | – | – |
| Less: Gain on Mutual Fund | – | – |
| Less: Dividend received | (0.64) | (0.52) |
| Operating Profit / (loss) before Working Capital Changes | (8.17) | (8.09) |
| (Increase) / Decrease in Other Non Currents Assets | – | – |
| (Increase) / Decrease in Other Currents Assets | (0.50) | 0.21 |
| Increase / (Decrease) in Other Current Liabilities | 0.18 | (0.30) |
| Cash (used) / generated from Operations | (8.49) | (8.17) |
| Less: Net Income Taxes paid / (Refund) | (0.15) | (0.13) |
| Net Cash Flow from Operating Activities (A) | (8.63) | (8.30) |
| (II) CASH FLOW FROM INVESTING ACTIVITIES | ||
| Dividend | 0.64 | 0.52 |
| Interest on Fixed Deposit | 7.19 | 7.61 |
| Investment/Maturity in Fixed Deposit | 109.00 | – |
| (Purchase) / Sale of Investments (Net) | – | (0.16) |
| Net cash used in investing activities (B) | 116.83 | 7.97 |
| (III) CASH FLOW FROM FINANCING ACTIVITIES | ||
| Net cash generated from Financial Activities | – | – |
| NET CHANGES IN CASH AND CASH EQUIVALENTS (A+B+C) | 108.20 | (0.33) |
| Cash and cash equivalents at the beginning of the year | 3.73 | 4.06 |
| Cash and cash equivalents at the close of the year | 111.93 | 3.73 |
| NET CHANGES IN CASH AND CASH EQUIVALENTS | 108.20 | (0.33) |