NACL Industries Limited — Quarter and year ended 31 March 2026
| Sl. No | Particulars | Standalone | Consolidated |
|---|---|---|---|
| Quarter ended 31 Dec 2025 (Unaudited) | Year ended 31 Mar 2025 (Audited) | ||
| 31 Mar 2026 (Audited) (Refer note 8) | 31 Mar 2026 (Audited) | ||
| (₹ in Lakhs) | |||
| 1 | Income | ||
| (a) Revenue from operations | 29,018 | 20,324 | |
| (b) Other income | 29,151 | 20,556 | |
| Total Income | 58,169 | 40,880 | |
| 2 | Expenses | ||
| (a) Cost of raw materials and packing materials consumed | 14,731 | 12 | |
| (b) Purchases of traded goods, work-in-progress and traded goods | 787 | 3,778 | |
| (c) Changes in inventories of finished goods, work-in-progress and traded goods | 4,278 | 942 | |
| (d) Employee benefits expense | 3,844 | 6,914 | |
| (e) Finance costs | 982 | 6,816 | |
| (f) Depreciation and amortisation expense | 626 | 4,576 | |
| (g) Other expenses | 4,565 | 9,579 | |
| Total Expenses | 29,019 | 25,852 | |
| 3 | Profit / (loss) before share of profit / (loss) of associate and exceptional items (1-2) | (546) | 706 |
| 4 | Share of profit / (loss) of associate | – | – |
| 5 | Exceptional items before tax (refer note 4) | (546) | 706 |
| 6 | Profit / (loss) before tax (3+4-5) | (206) | 706 |
| 7 | Tax expense | ||
| (a) Current tax | – | – | |
| (b) Deferred tax | (340) | 12 | |
| Total Tax expense / (credit) | (340) | 12 | |
| 8 | Net Profit / (loss) after tax (6-7) | 134 | 694 |
| 9 | Other Comprehensive Income / (loss) | ||
| Items that will not be reclassified subsequently to statement of profit or loss | (368) | – | |
| Items that will be reclassified subsequently on designated portion of hedging instrument in cash flow hedge | – | – | |
| 10 | Total Comprehensive income for the period, net of tax (8+9) | (2342) | 706 |
| Sl. No | Particulars | Standalone As at 31 March 2026 | Standalone As at 31 March 2025 | Consolidated As at 31 March 2026 | Consolidated As at 31 March 2025 |
|---|---|---|---|---|---|
| I | ASSETS | ||||
| 1 | Non-current assets | ||||
| (a) Property, plant and equipment | 23,528 | 23,080 | 40,442 | 39,495 | |
| (b) Capital work-in-progress | 496 | 724 | 671 | 2,152 | |
| (c) Intangible assets | 1,023 | 705 | 1,023 | 705 | |
| (d) Intangible assets under development | 1,137 | 2,116 | 1,137 | 2,116 | |
| (e) Right-of-use assets | 1,046 | 262 | 4,435 | 3,702 | |
| (f) Investments accounted for using the equity method | – | – | 816 | 1,549 | |
| (g) Financial assets | |||||
| (i) Investments | 26,932 | 11,437 | 1 | 1 | |
| (ii) Loans | 82 | 76 | – | – | |
| (iii) Other non-current financial assets | 598 | 538 | 744 | 683 | |
| (h) Deferred tax assets (net) | 2,387 | 3,088 | 3,331 | 3,826 | |
| (i) Income tax assets (net) | 622 | 1,163 | 636 | 1,135 | |
| (j) Other non-current assets | 267 | 228 | 706 | 355 | |
| Total non-current assets | 58,118 | 43,417 | 53,942 | 55,719 | |
| 2 | Current assets | ||||
| (a) Inventories* | 26,354 | 26,240 | 28,258 | 27,360 | |
| (b) Financial assets | |||||
| (i) Trade receivables* | 46,846 | 31,367 | 45,836 | 27,496 | |
| (ii) Cash and cash equivalents | 211 | 5,718 | 269 | 5,731 | |
| (iii) Other balances with banks | 3,191 | 203 | 3,192 | 204 | |
| (iv) Loans | – | 2,093 | – | – | |
| (v) Other current financial assets | 834 | 774 | – | – | |
| (c) Other current assets* | 2,535 | 3,037 | 4,896 | 5,785 | |
| Total current assets | 79,971 | 69,432 | 82,451 | 66,576 | |
| Total Assets | 1,38,089 | 1,12,849 | 1,36,393 | 1,22,295 | |
| II | EQUITY AND LIABILITIES | ||||
| 1 | Equity | ||||
| (a) Equity share capital | 2,342 | 2,012 | 2,342 | 2,012 | |
| (b) Other equity | 71,198 | 44,136 | 65,950 | 40,694 | |
| Total equity | 73,540 | 46,148 | 68,292 | 42,706 | |
| 2 | Non-current liabilities | ||||
| (a) Financial liabilities | |||||
| (i) Borrowings | – | 968 | – | 8,462 | |
| (ii) Lease liabilities | 949 | 154 | 949 | 154 | |
| (iii) Other financial liabilities | – | 29 | – | – | |
| (b) Provisions | 2,381 | 2,230 | 2,425 | 2,267 | |
| Total non-current liabilities | 3,330 | 3,381 | 3,374 | 10,883 | |
| 3 | Current Liabilities | ||||
| (a) Financial liabilities | |||||
| (i) Borrowings | 30,113 | 26,818 | 30,118 | 31,132 | |
| (ii) Lease liabilities | 129 | 119 | 129 | 119 | |
| (iii) Trade payables* | |||||
| (a) total outstanding dues of micro enterprises and small enterprises | 2,780 | 5,809 | 3,715 | 6,233 | |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 22,353 | 22,769 | 24,708 | 23,237 | |
| (iv) Other financial liabilities* | 4,025 | 3,106 | 4,159 | 3,260 | |
| (b) Provisions | 555 | 660 | 563 | 664 | |
| (c) Current tax liabilities (net) | 106 | 149 | 106 | 109 | |
| (d) Other current liabilities | 1,158 | 3,890 | 1,229 | 3,952 | |
| Total current liabilities | 61,219 | 63,320 | 64,727 | 68,706 | |
| Total liabilities | 64,549 | 66,701 | 68,101 | 79,589 | |
| Total equity and liabilities | 1,38,089 | 1,12,849 | 1,36,393 | 1,22,295 |
| Particulars | Standalone 31 March 2026 | Standalone 31 March 2025 | Consolidated 31 March 2026 | Consolidated 31 March 2025 |
|---|---|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||||
| Profit / (loss) before tax | 2,980 | (9,650) | 957 | (11,924) |
| Adjustments for: | ||||
| Depreciation and amortisation expense | 2,133 | 1,930 | 3,196 | 2,905 |
| Finance costs | 3,725 | 4,948 | 4,649 | 6,495 |
| Gain on termination of lease | (13) | (13) | ||
| Interest income under the effective interest method | (453) | (304) | (132) | (295) |
| Exceptional item | 1,028 | 1,745 | (2,926) | |
| Share of profit from associate | 16 | (33) | ||
| Impairment allowances on trade receivables | 2,985 | 4,266 | 2,985 | 4,266 |
| Net loss on disposal of property, plant and equipment | 51 | 62 | 51 | 62 |
| Impairment of non-current assets | 200 | 298 | 200 | 298 |
| Share-based payments | 64 | 42 | 64 | 42 |
| Unwinding of Guarantee commission | (62) | (45) | ||
| Unrealised forex (gain) / loss | (118) | (43) | (113) | (43) |
| Operating profit / (loss) before working capital changes | 12,520 | 1,504 | 13,605 | (1,153) |
| Working capital adjustments | ||||
| Decrease/ (Increase) in Inventories | (114) | 7,751 | (898) | 12,196 |
| Decrease/ (Increase) in Trade receivables | (18,036) | 38,456 | (20,897) | 35,665 |
| Decrease/ (Increase) in Other assets | 323 | 4,151 | 483 | 144 |
| (Decrease)/ Increase in Trade payables | (3,730) | (2,180) | (1,337) | (3,282) |
| (Decrease)/ Increase in Provisions | 25 | 441 | 43 | 459 |
| (Decrease)/ Increase in Other liabilities | (2,004) | (5,143) | (1,972) | 2,979 |
| Cash generated from / (used in) operations | (11,016) | 44,980 | (10,973) | 47,008 |
| Income taxes paid (net) | 595 | (113) | 559 | (110) |
| Net cash flow generated from / (used in) operating activities (A) | (10,421) | 44,867 | (10,414) | 46,898 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||||
| Purchase of property, plant and equipment, intangible assets, capital work-in-progress and intangible assets under development | (2,629) | (2,659) | (3,029) | (3,335) |
| Proceeds from sale of property, plant and equipment | 17 | 1 | 61 | 282 |
| Investment in subsidiaries | (10,300) | |||
| Loans given to subsidiaries | (2,812) | (2,147) | ||
| Movement in other short term deposits and margin money (net) | (2,968) | 3,155 | (2,968) | 3,157 |
| Interest income received | 86 | 275 | 95 | 286 |
| Net cash flows from / (used in) investing activities (B) | (18,606) | (1,375) | (5,841) | 390 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||||
| Proceeds from exercise of employee stock options | 311 | 86 | 311 | 86 |
| Proceeds from issue of shares via rights issue | 24,929 | 24,929 | ||
| Transaction costs on issue of shares | (170) | (170) | ||
| Proceeds from preferential allotment | 1,000 | 1,000 | ||
| Proceeds from non-current borrowings | 1,000 | 1,000 | ||
| Repayment of non-current borrowings | (4,926) | (5,420) | (15,790) | (6,770) |
| Movement in current borrowings (net) | 6,148 | (31,428) | 5,284 | (32,346) |
| Payment of lease liabilities including interest | (198) | (160) | (198) | (160) |
| Finance costs paid | (3,580) | (5,054) | (4,579) | (6,603) |
| Net cash flow (used in) / generated from financing activities (C) | 23,514 | (40,976) | 10,787 | (44,793) |
| Net decrease in cash and cash equivalents (D) = (A+B+C) | (5,513) | 2,516 | (5,468) | 2,495 |
| Cash and cash equivalents at the beginning of the period (E) | 5,718 | 3,198 | 5,731 | 3,232 |
| Effect of movements in exchange rates on cash and cash equivalents (F) | 6 | 4 | 6 | 4 |
| Cash and cash equivalents at the end of the period (G) = (D)+(E)+(F) | 211 | 5,718 | 269 | 5,731 |
| Sl. No. | Particulars | Standalone | Consolidated |
|---|---|---|---|
| Quarter ended 31 March 2026 (Audited) | Quarter ended 31 March 2026 (Audited) | ||
| 1 | Total Income from Operations | 33,529 | 36,256 |
| 2 | Net Profit / (loss) for the period (before Tax & Exceptional and/or Extraordinary items) | (119) | (119) |
| 3 | Net Profit / (loss) for the period (after Exceptional and/or Extraordinary items) | (119) | (119) |
| 4 | Net Profit / (loss) for the period after Tax (after Exceptional and/or Extraordinary items) | (76) | (86) |
| 5 | Total Comprehensive Income / (loss) for the period [Comprising Profit / (loss) for the period (after tax) and Other Comprehensive Income / (loss) (after tax)] | (47) | (51) |
| 6 | Paid-up equity share capital (Face value of ₹1 per equity share) | 2,342 | 2,342 |
| 7 a) | Earnings per Share – Basic | (0.03) | (0.04) |
| 7 b) | Earnings per Share – Diluted | (0.03) | (0.04) |