Nalin Lease Finance Limited — Quarter ended 31 March 2026 and year ended 31 March 2026
The following tables are extracted from the provided quarterly results document (figures in ₹ lakhs).
| Particulars | Quarter Ended | Year Ended | |||
|---|---|---|---|---|---|
| 31 Mar’26 (Audited) | 31 Dec’25 (Unaudited) | 31 Mar’25 (Audited) | 31 Mar’26 (Audited) | 31 Mar’25 (Audited) | |
| Income: | |||||
| a) Revenue from operations | |||||
| 1- Interest Income | 169.42 | 172.32 | 154.04 | 648.33 | 590.05 |
| 2- Other revenue from operations | 9.73 | 8.34 | 19.00 | 34.37 | 48.52 |
| 3- Net Gain / (Loss) on Fair Value Changes | (81.85) | 8.44 | (51.03) | (13.87) | 3.72 |
| Total (a) | 97.30 | 189.09 | 122.01 | 668.83 | 642.28 |
| b) Other income | |||||
| Total (b) | 74.60 | 3.79 | 6.22 | 87.70 | 87.22 |
| Total Income (a+b) | 171.90 | 192.89 | 128.24 | 756.53 | 729.50 |
| Expenses: | |||||
| 1- Finance Cost | 19.85 | 17.82 | 5.57 | 53.15 | 40.89 |
| 2- Impairment on financial instruments | 22.71 | 10.11 | 11.10 | 50.45 | 29.11 |
| 3- Employee Benefits Expenses | 27.27 | 30.47 | 25.44 | 109.79 | 101.46 |
| 4- Depreciation, amortization and impairment | 5.45 | 5.36 | 3.97 | 17.21 | 15.92 |
| 5- Other expenses | 29.19 | 25.76 | 26.73 | 112.34 | 99.44 |
| Total expenses | 104.47 | 89.51 | 72.82 | 342.94 | 286.82 |
| Profit/(loss) before exceptional items and tax | 67.43 | 103.37 | 55.42 | 413.59 | 442.69 |
| Exceptional Items | – | – | – | – | – |
| Profit/(loss) before tax | 67.43 | 103.37 | 55.42 | 413.59 | 442.69 |
| Tax expense: | |||||
| Current tax | 12.78 | 26.01 | 4.11 | 99.90 | 101.57 |
| Taxes of Earlier Periods | 0.72 | – | 6.01 | 0.72 | 6.01 |
| Deferred tax | (20.42) | 2.32 | (12.19) | (4.95) | (17.23) |
| Profit (Loss) for the period from continuing operations | 74.35 | 75.04 | 57.49 | 317.91 | 352.34 |
| Profit/(loss) from discontinued operations | – | – | – | – | – |
| Tax expense of discontinued operations | – | – | – | – | – |
| Profit/(loss) from Discontinued operations (after tax) | – | – | – | – | – |
| Profit/(loss) for the period | 74.35 | 75.04 | 57.49 | 317.91 | 352.34 |
| Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | – | – | – | – | – |
| Income tax relating to items that will not be reclassified to profit and loss account | – | – | – | – | – |
| Total Comprehensive Income for the period | 74.35 | 75.04 | 57.49 | 317.91 | 352.34 |
| Paid-up equity share capital (Face Value of the Share Rs. 10/- each) | |||||
| 655.82 | 655.82 | 655.82 | 655.82 | 655.82 | |
| Earnings per equity share (for continuing & discontinued operation): | |||||
| Basic | 1.13 | 1.14 | 0.88 | 4.85 | 5.37 |
| Diluted | 1.13 | 1.14 | 0.88 | 4.85 | 5.37 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Assets | ||
| 1. Financial Assets | ||
| (a) Cash and Cash Equivalents | 5.09 | 1.87 |
| (b) Bank balance other than (a) above | 77.98 | 72.52 |
| (c) Investments | 199.58 | 463.62 |
| (d) Loans | 4,359.38 | 2,972.14 |
| (e) Other Financial Assets | 42.81 | 10.97 |
| Sub total – Financial Assets | 4,684.84 | 3,521.12 |
| 2. Non Financial Assets | ||
| (a) Inventories | 1.04 | 1.85 |
| (b) Current Tax Assets (Net) | 98.51 | 87.98 |
| (c) Deferred Tax Assets (Net) | 3.69 | – |
| (d) Right of Use Asset | 9.11 | 36.42 |
| (d) Property, Plant & Equipments | 139.20 | 88.66 |
| (f) Other Non Financial Assets | 30.96 | 28.90 |
| Sub total – Non Financial Assets | 282.50 | 243.81 |
| Total Assets | 4,967.35 | 3,764.93 |
| Liabilities and Equity | ||
| Liabilities | ||
| 1. Financial Liabilities | ||
| (a) Trade Payables | ||
| – Total outstanding dues to micro enterprises and small enterprises | – | – |
| – Total outstanding dues to creditors other than micro enterprises and small enterprises | – | – |
| (b) Debt Securities | – | – |
| (c) Borrowings (Other than debt securities) | 1,029.27 | 112.73 |
| (d) Lease Liabilities | 10.00 | 38.61 |
| (e) Other financial Liabilities | 4.29 | 4.82 |
| Sub total – Financial Liabilities | 1,043.56 | 156.15 |
| 2. Non-financial Liabilities | ||
| (a) Current Tax Liabilities (net) | 99.90 | 101.57 |
| (b) Deferred Tax Liabilities (Net) | – | 1.26 |
| (c) Provisions | 0.30 | 0.27 |
| Sub total – Non financial Liabilities | 100.20 | 103.10 |
| 3. Equity | ||
| (a) Equity Share Capital | 655.82 | 655.82 |
| (b) Other Equity | 3,167.77 | 2,849.86 |
| Sub total – Equity | 3,823.59 | 3,505.68 |
| Total Liabilities and Equity | 4,967.35 | 3,764.93 |
| Particulars | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit Before Tax | 413.59 | 442.69 |
| Adjustment For: | ||
| Depreciation and Amortisation | 17.21 | 15.92 |
| Interest Income | (648.33) | (590.05) |
| Dividend Income | – | (0.08) |
| Impairment on Financial Instruments | 2.50 | (5.41) |
| Finance Costs | 51.30 | 38.57 |
| Lease Interest cost | 1.85 | 3.83 |
| Gain/Loss on Fair Value of Investments-Ind AS | 13.87 | (3.72) |
| Loss on sale of Fixed Assets | 6.30 | 0.45 |
| Bad Debts & Written off | 20.63 | 7.21 |
| Gain/Loss on Sale of Shares & Securities | (60.83) | (40.72) |
| (595.51) | (574.00) | |
| (181.92) | (131.31) | |
| Cash inflow from Interest on Loans | 648.33 | 590.05 |
| Cash outflow towards finance cost | (51.30) | (38.57) |
| Operating Profit before Working Capital Changes | 415.12 | 420.17 |
| Adjustment For Changes in Working Capital: | ||
| (Increase) / Decrease in Loans | (1,410.37) | (568.56) |
| (Increase) / decrease in other bank balances | (5.46) | (71.22) |
| (Increase) / Decrease in Inventories | 0.81 | 3.40 |
| (Increase) / Decrease in Financial assets | (31.85) | (9.20) |
| (Increase) / Decrease in other non financial Assets | (2.06) | (0.78) |
| (Increase) / Decrease in right of use asset | 27.32 | 27.32 |
| Increase / (Decrease) in Provisions | 0.03 | – |
| Increase / (Decrease) in Financial Liabilities | (0.53) | (5.72) |
| (1,422.11) | (624.76) | |
| Tax Paid (net of refunds) | (112.82) | (99.85) |
| NET CASH FLOW FROM OPERATING ACTIVITIES | (1,119.82) | (304.44) |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment | (106.94) | (7.97) |
| Sale of property, plant and equipment | 32.89 | – |
| Dividend Income | – | 0.08 |
| Purchase of Investment | 311.00 | 567.73 |
| NET CASH FLOW FROM INVESTING ACTIVITIES | 236.94 | 559.84 |
| C CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds of Borrowings other than debt securities | 916.55 | 40.26 |
| Repayment of Borrowings other than debt securities | – | (293.71) |
| (Payment) / Proceeds of Lease Liabilities (Including interest) | (30.45) | (30.45) |
| NET CASH FLOW FROM FINANCING ACTIVITIES | 886.09 | (283.90) |
| NET INCREASE / (DECREASE) IN CASH & CASH EQUIVALENTS | 3.22 | (28.50) |
| Cash and Cash Equivalents as at beginning of the period | 1.87 | 30.37 |
| Cash and Cash Equivalents as at end of the period | 5.09 | 1.87 |