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Nakoda Group of Industries Ltd

| Audited Financial Results for the Quarter and Year Ended March 31, 2026

Report Source

⬤30th Apr 26

Summary : Nakoda Group reported an unmodified audit opinion, a turnaround to profit, positive operating cash flow, and launched a new beverage product line, despite a decline in revenue.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Cost of Materials Consumed: ₹1955.00 Lakhs (FY26) vs ₹3896.55 Lakhs (FY25).
  2. Purchase of Trading Stock: ₹1582.29 Lakhs (FY26) vs ₹2.43 Lakhs (FY25).
  3. Employee Benefits Expense: ₹179.80 Lakhs (FY26) vs ₹117.11 Lakhs (FY25).
  4. Finance Costs: ₹133.67 Lakhs (FY26) vs ₹170.01 Lakhs (FY25).
  5. Depreciation and Amortization Expenses: ₹131.67 Lakhs (FY26) vs ₹117.86 Lakhs (FY25).
  6. Other Expenses: ₹90.62 Lakhs (FY26) vs ₹569.14 Lakhs (FY25).
  7. Reversal of expected credit loss (ECL) of ₹75.02 Lakhs on trade receivables.
  8. Revenue from Operations: ₹4345.60 Lakhs (FY26) vs ₹4625.24 Lakhs (FY25).
  9. Other Income: ₹0.38 Lakhs (FY26) vs ₹1.38 Lakhs (FY25).
  10. Net Cash from Operating Activities: ₹424.81 Lakhs (FY26) vs (₹141.90) Lakhs (FY25).
  11. Net Cash from Investing Activities: (₹219.39) Lakhs (FY26) vs (₹158.92) Lakhs (FY25).
  12. Net Cash from Financing Activities: (₹243.60) Lakhs (FY26) vs ₹314.20 Lakhs (FY25).
  13. Net Increase/(Decrease) in Cash and Cash Equivalents: (₹38.18) Lakhs (FY26) vs ₹13.38 Lakhs (FY25).
  14. Total Assets: ₹4470.71 Lakhs (FY26) vs ₹4188.81 Lakhs (FY25).
  15. Equity Share Capital: ₹1753.81 Lakhs (FY26) vs ₹1571.91 Lakhs (FY25).
  16. Total Equity: ₹2896.32 Lakhs (FY26) vs ₹2789.30 Lakhs (FY25).
  17. Inventories: ₹1908.25 Lakhs (FY26) vs ₹1281.24 Lakhs (FY25).
  18. Trade Receivables: ₹557.38 Lakhs (FY26) vs ₹527.26 Lakhs (FY25).
  19. All financial statements are standalone.
  20. No subsidiaries, associates, or joint ventures exist.

Corporate Overview

  1. Registered office in Nagpur, Maharashtra, India.
  2. Exporter, implying international reach.
  3. Manufacturer and exporter of candied and processed fruits.
  4. Dehydrated fruits, roasted and flavoured nuts & seeds.
  5. Trading of dry fruits, tutti frutti, soft drinks, carbonated beverages, agro commodities.
  6. Formal and compliance-focused.
  7. Factual reporting of financial results and audit opinion.
  8. Introduced new product line: energy drinks and flavored carbonated soft drinks.
  9. Brand name "NO CTRL" launched on October 24, 2025.
  10. Agreement with Patel Beverages for manufacturing, supply, co-packing.

Risk Factors

  1. Revenue from operations declined year-on-year.
  2. Shares forfeited due to unpaid call money.
  3. Negative cash flow from investing activities.
  4. Negative cash flow from financing activities.

Key Drivers

  1. New energy drink product line launched.
  2. Profit After Tax turned positive.
  3. Operating cash flow significantly improved.
  4. Successful rights issue raised capital.

Auditor’s Report

  1. Un-modified opinion on standalone financial results.
  2. Opinion not modified regarding balancing figures for quarter.

Board Commentary

  1. Impact of new Labour Codes assessed as not material.
  2. Issued 50,90,056 equity shares via rights issue at ₹25 per share.
  3. Proceeds from rights issue utilized as per Offer Document.

Corporate Governance

  1. Auditors confirm compliance with ethical requirements regarding independence.
  2. Audit Committee reviewed and recommended financial results.

Management Discussion & Analysis

Future Strategy

  1. Diversification into new beverage product categories.

Performance Drivers

  1. New product launch (NO CTRL) expected to drive growth.