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Nahar Capital & Financial Services Ltd

| Quarterly Financial Results Q3 FY 2025-26

BULLISH SENTIMENT

Report Source

⬤7th Feb 26

Summary : Nahar Capital and Financial Services Ltd. reported strong consolidated financial performance for 9M Dec 2025, driven by investment activities and associate contributions, despite mixed standalone results.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Standalone 9M Dec 2025 Total Expenses: 998.55 Lakhs (vs 857.15 Lakhs 9M Dec 2024).
  2. Consolidated 9M Dec 2025 Total Expenses: 998.55 Lakhs (vs 857.15 Lakhs 9M Dec 2024).
  3. Finance costs (Standalone & Consolidated 9M Dec 2025): 50.86 Lakhs.
  4. Employee benefits expenses (Standalone & Consolidated 9M Dec 2025): 578.07 Lakhs.
  5. Standalone 9M Dec 2025 Total Revenue: 4689.84 Lakhs (vs 4440.32 Lakhs 9M Dec 2024).
  6. Consolidated 9M Dec 2025 Total Revenue: 4401.37 Lakhs (vs 4153.12 Lakhs 9M Dec 2024).
  7. Standalone 9M Dec 2025 Revenue from Operations: 2288.31 Lakhs.
  8. Consolidated 9M Dec 2025 Revenue from Operations: 1999.84 Lakhs.
  9. Standalone 9M Dec 2025 Other Income: 2401.53 Lakhs.
  10. Consolidated 9M Dec 2025 Other Income: 2401.53 Lakhs.
  11. Standalone Total Assets (31 Dec 2025): 100203.29 Lakhs.
  12. Consolidated Total Assets (31 Dec 2025): 182403.37 Lakhs.
  13. Standalone Total Liabilities (31 Dec 2025): 2967.50 Lakhs.
  14. Consolidated Total Liabilities (31 Dec 2025): 17329.47 Lakhs.
  15. Standalone Net Profit for 9M Dec 2025: 2757.06 Lakhs.
  16. Consolidated Net Profit for 9M Dec 2025: 4494.71 Lakhs.
  17. Consolidated results include share of profit from associates: 2461.12 Lakhs for 9M Dec 2025.

Corporate Overview

  1. Registered office in Ludhiana, India.
  2. Gurugram office also mentioned.
  3. Consolidated results include two associate companies: Nahar Spinning Mills Limited and Nahar Poly Films Limited.
  4. Non-Banking Financial Company (NBFC).
  5. Operates in Investment/Financial Segment and Real Estate Segment.
  6. Formal and factual, presenting financial results.
  7. Interest Income
  8. Dividend Income
  9. Rental Income
  10. Net gain on fair value changes
  11. Net gain on derecognition of financial instruments

Risk Factors

  1. Standalone net profit slightly declined.
  2. Fair value changes introduce income volatility.
  3. Reliance on associate company performance.
  4. Auditor's limited review scope for associate.

Key Drivers

  1. Consolidated net profit significantly increased.
  2. Total comprehensive income shows strong growth.
  3. Investment/financial segment drives revenue.
  4. Positive fair value changes boost income.

Auditor’s Report

  1. Limited Review Report, no audit opinion expressed.
  2. Auditors did not review interim financial results of one associate company.
  3. Conclusion on consolidated statement relies on other auditors' reports.

Board Commentary

  1. Compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Corporate Governance

  1. Audit Committee reviewed financial results.

Management Discussion & Analysis

Performance Drivers

  1. Significant contribution from net gain on fair value changes.
  2. Growth in Investment/Financial Activity segment.
  3. Share of profit from associates significantly boosts consolidated results.
Nahar Capital & Financial Services Ltd (NAHARCAP) Quarterly Report Analysis & Insights | Dhanarthi