NAPEROL INVESTMENTS LIMITED (formerly known as National Peroxide Limited) — Quarter ended March 31, 2026 and year ended March 31, 2026
The following tables are extracted from the provided quarterly results document.
(₹ in lakhs)
| Sr. No | Particulars | Quarter ended March 31, 2026 (Unaudited) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Income | |||||
| (a) | Revenue from Operations | 1,953.48 | 102.19 | 1,617.20 | 2,672.37 | 1,957.15 |
| (b) | Other Income | (1.17) | 0.12 | 11.14 | 7.38 | 56.77 |
| Total Income (I) | 1,952.31 | 102.31 | 1,628.34 | 2,679.75 | 2,013.92 | |
| II | Expenses | |||||
| (a) | Purchase of stock in trade | 756.00 | 59.24 | 450.36 | 1,290.32 | 546.29 |
| (b) | Changes in Inventories of Stock in Trade and Finished Goods | 3.18 | – | – | – | – |
| (c) | Employee Benefits Expense | 36.44 | 31.18 | 17.44 | 131.95 | 91.08 |
| (d) | Depreciation and Amortisation Expense | 0.15 | 0.15 | 0.11 | 0.57 | 0.21 |
| (e) | Other Expenses | 47.28 | 23.81 | 94.44 | 145.09 | 204.36 |
| Total Expenses (II) | 843.05 | 114.38 | 562.35 | 1,567.93 | 841.94 | |
| III | Profit/ (Loss) before Exceptional Items and Tax (I – II) | 1,109.26 | (12.07) | 1,065.99 | 1,111.82 | 1,171.98 |
| IV | Exceptional Items | – | 0.41 | – | 0.41 | – |
| V | Profit/ (Loss) before Tax (III – IV) | 1,109.26 | (12.48) | 1,065.99 | 1,111.41 | 1,171.98 |
| VI | Tax Expenses | |||||
| (a) | Current tax | (3.84) | 2.06 | 86.86 | – | 95.75 |
| (b) | Prior year tax adjustments | – | 44.41 | – | 44.41 | – |
| (c) | Deferred tax charge/ (credit) | (8.50) | 0.45 | (1.57) | (1.91) | 20.80 |
| VII | (Loss)/ Profit after Tax for the period (V – VI) | 1,121.60 | (59.40) | 980.70 | 1,068.91 | 1,055.43 |
| VIII | Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | ||||||
| (a) | Re-measurements of the net defined benefit obligations | 0.51 | 3.75 | (0.67) | 3.85 | 1.63 |
| (b) | Change in Fair Value of equity instruments through OCI | (38,122.06) | 7,368.41 | (24,583.30) | (29,829.42) | 12,400.45 |
| (c) | Income tax relating to items that will not be reclassified to profit or loss | 5,451.46 | (1,054.53) | 3,515.39 | 4,264.77 | (2,059.53) |
| Total Other Comprehensive Income / (Loss), Net of Income Tax | (32,670.09) | 6,317.63 | (21,068.58) | (25,560.80) | 10,342.56 | |
| IX | Total Comprehensive Income / (Loss) for the period (VII + VIII) | (31,548.49) | 6,258.23 | (20,087.88) | (24,491.89) | 11,397.99 |
| X | Paid up Equity Share Capital (Face value of ₹ 10/- each) | 574.70 | 574.70 | 574.70 | 574.70 | 574.70 |
| XII | Reserves excluding Revaluation Reserves (Other Equity) | 91,117.09 | 1,15,781.39 | |||
| XII | Earnings per Equity Share (Face value of ₹ 10/- each) * | |||||
| (1) | Basic (In ₹) | 19.52 | (1.03) | 17.06 | 18.60 | 18.36 |
| (2) | Diluted (In ₹) | 19.52 | (1.03) | 17.06 | 18.60 | 18.36 |
(₹ in Lakh)
| Sr. No | Particulars | March 31, 2026 (Unaudited) | December 31, 2025 (Unaudited) | March 31, 2025 (Unaudited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| Investment | 1,157.45 | 41.06 | 1,160.96 | 1,307.52 | 1,399.93 | |
| Trading | 796.03 | 61.13 | 456.10 | 1,364.85 | 557.22 | |
| Total | 1,953.48 | 102.19 | 1,617.06 | 2,672.37 | 1,957.15 | |
| Less: Inter Segment Revenue | – | – | – | – | – | |
| Total (Net) | 1,953.48 | 102.19 | 1,617.06 | 2,672.37 | 1,957.15 | |
| 2 | Segment Result (Profit/(Loss) before tax) | |||||
| Investment | 1,157.45 | 41.06 | 1,135.71 | 1,307.52 | 1,374.02 | |
| Trading | 27.27 | 4.05 | 4.74 | 53.94 | 9.70 | |
| Total | 1,184.72 | 45.11 | 1,140.45 | 1,361.46 | 1,383.72 | |
| Add: Unallocable Income | – | – | 11.28 | 0.88 | 56.77 | |
| Less: Other unallocable expenses | 75.46 | 57.59 | 85.74 | 250.93 | 268.51 | |
| Profit/(Loss) before Tax | 1,109.26 | (12.48) | 1,065.99 | 1,111.41 | 1,171.98 | |
| 3 | Segment Asset | |||||
| Investment | 89,909.55 | 1,27,780.13 | 1,19,072.45 | 89,909.55 | 1,19,072.45 | |
| Trading | 1,274.36 | 319.79 | 454.67 | 1,274.36 | 454.67 | |
| Unallocable Asset | 782.91 | 612.61 | 1,002.43 | 782.91 | 1,002.43 | |
| Total | 91,966.82 | 1,28,718.53 | 1,20,529.55 | 91,966.82 | 1,20,529.55 | |
| 4 | Segment Liability | |||||
| Investment | 0.23 | 5,173.16 | 3,998.28 | 0.23 | 3,998.28 | |
| Trading | 1.36 | 28.38 | 0.99 | 1.36 | 0.99 | |
| Unallocable Liabilities | 273.44 | 104.31 | 174.19 | 273.44 | 174.19 | |
| Total | 275.03 | 5,305.84 | 4,173.46 | 275.03 | 4,173.46 |
(₹ in Indian Rupees in lakhs, unless otherwise stated)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 4.17 | 4.49 |
| Investment Property | 2.60 | 2.60 |
| Financial assets | ||
| – Investments | 88,835.31 | 1,18,664.75 |
| Non-current tax assets (net) | 625.92 | 563.89 |
| Deferred tax Assets (net) | 296.92 | – |
| Other non current assets | 61.33 | 52.00 |
| Total non-current assets | 89,826.28 | 1,19,287.73 |
| Current assets | ||
| Inventories | – | – |
| Financial assets | ||
| – Investments | 709.83 | 307.46 |
| – Trade receivables | 739.92 | 409.86 |
| – Cash and cash equivalents | 85.58 | 337.16 |
| – Bank balances other than above | 42.28 | 90.93 |
| – Other financial assets | 2.73 | 46.17 |
| Other current assets | 560.20 | 50.24 |
| Total current assets | 2,140.54 | 1,241.82 |
| Total assets | 91,966.82 | 1,20,529.55 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity share capital | 574.70 | 574.70 |
| Other equity | 91,117.09 | 1,15,781.39 |
| Total equity | 91,691.79 | 1,16,356.09 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| LIABILITIES | ||
| Non-current liabilities | ||
| Provisions | 18.21 | 19.44 |
| Deferred tax liabilities (net) | – | 3,969.76 |
| Total non-current liabilities | 18.21 | 3,989.20 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Current liabilities | ||
| Financial liabilities | ||
| – Trade payables | ||
| • Total outstanding dues of micro enterprises and small enterprises; and | 14.06 | 3.42 |
| • Total outstanding dues to creditors other than micro and small enterprises | 132.70 | 68.08 |
| – Other financial liabilities | 91.56 | 58.67 |
| Other current liabilities | 15.25 | 52.38 |
| Provisions | 3.25 | 1.71 |
| Total current liabilities | 256.82 | 184.26 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Total liabilities | 275.03 | 4,173.46 |
| Total equity and liabilities | 91,966.82 | 1,20,529.55 |
Statement of Cash Flows for the year ended March 31, 2026
| Description | For the Year Ended March 31, 2026 (Audited) | For the Year Ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax and exceptional item | 1,111.82 | 1,171.98 |
| Continuing Business Operations | ||
| Adjustments for: | ||
| – Depreciation and amortisation expense | 0.57 | 0.21 |
| – Lease Equalisation | (9.33) | (52.00) |
| – Dividend income | (1,142.22) | (1,221.24) |
| – Provision for doubtful debts | 0.70 | – |
| – Fair value change on investments measured at FVTPL | (47.37) | (26.09) |
| – Net unrealised foreign exchange loss | (1.90) | – |
| Operating cash flow before working capital changes | (87.73) | (127.14) |
| Change in operating assets and liabilities | ||
| – (Increase)/Decrease in trade receivables | (330.76) | (409.86) |
| – Decrease/(Increase) in other current assets | (509.96) | 187.37 |
| – (Increase)/Decrease in current financial assets | 43.44 | (46.17) |
| – Increase/(Decrease) in trade payables | 75.27 | 53.36 |
| – (Decrease)/Increase in provisions | 3.74 | (17.44) |
| – Decrease/(Increase) in other current financial liabilities | 81.55 | (2.28) |
| – (Decrease)/Increase in other current liabilities | (35.25) | (252.21) |
| Cash used in operations | (759.70) | (614.37) |
| Income taxes recovered (net) | (106.44) | 271.93 |
| Net cash used in operating activities | (866.14) | (342.44) |
| Description | For the Year Ended March 31, 2026 (Audited) | For the Year Ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flows from investing activities | ||
| Payments for purchase of property, plant, and equipment | (0.25) | (1.41) |
| Payment for purchase of investments | (1,375.00) | (1,300.00) |
| Proceeds from sale of investments | 1,020.00 | 1,226.73 |
| Dividend received | 1,142.22 | 1,221.24 |
| Net cash generated from investing activities | 786.97 | 1,146.56 |
| Description | For the Year Ended March 31, 2026 (Audited) | For the Year Ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flows from financing activities | ||
| Dividends paid to company’s shareholders | (172.41) | (559.01) |
| Net cash used in financing activities | (172.41) | (559.01) |
| Description | For the Year Ended March 31, 2026 (Audited) | For the Year Ended March 31, 2025 (Audited) |
|---|---|---|
| Net increase/(decrease) in cash and cash equivalents | (251.58) | 245.11 |
| Cash and cash equivalents at the beginning of the year | 337.16 | 92.05 |
| Cash and cash equivalents at the end of the year |