NDA Securities Limited is not required to disclose related party transactions for the half year ended March 31, 2026, due to its small-scale status under SEBI regulations. The company confirmed that its financial metrics as on the last day of the previous financial year, March 31, 2025, fall below the thresholds stipulated for mandatory compliance.

The exemption follows Regulation 15(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation specifies that corporate governance provisions, including those in Regulation 23(9) concerning related party transactions, do not apply to listed entities with a paid-up equity share capital not exceeding ₹10 Crore and a net worth not exceeding ₹25 Crore.

Financial Thresholds

In its submission to the stock exchanges, NDA Securities Limited detailed the specific criteria that qualify it for this exemption. The company stated that both its paid-up capital and net worth remained within the prescribed limits during the assessment period.

Because these conditions were met, the provisions of Regulation 23(9) are not applicable to the company. Therefore, it is not mandatory for NDA Securities Limited to file the related party transaction report for the half year ended March 31, 2026 with the exchange.

The disclosure was formally communicated to The BSE Limited and other relevant regulatory bodies on May 29, 2026, by Shalini Chauhan, Company Secretary.

NDA Securities Limited reported its audited standalone and consolidated financial results for the year ended March 31, 2026, on May 29, 2026. The board, meeting at the registered office in New Delhi, approved the results which show a significant rise in revenue but a sharp decline in annual net profit. The statutory auditors, JM & Associates, issued an unmodified opinion on the financial statements, confirming compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

For the full year ended March 31, 2026, the company reported a standalone net profit of ₹7.47 lakh, a substantial decrease from ₹159.59 lakh in the previous year. Total income for the year stood at ₹930.91 lakh, compared to ₹762.15 lakh in FY25. Revenue from operations increased to ₹847.60 lakh from ₹625.04 lakh in the prior year. The basic and diluted earnings per share (EPS) for the year dropped to ₹0.13 from ₹2.68 in the previous fiscal year.

In the quarter ended March 31, 2026, the company posted a standalone net profit of ₹53.94 lakh, recovering from a loss of ₹43.52 lakh in the quarter ended December 31, 2025. Revenue from operations for Q4FY26 surged to ₹525.31 lakh from ₹135.25 lakh in the corresponding quarter of the previous year. Total expenses for the quarter were ₹489.87 lakh.

Operational Highlights and Disclosures

The financial results indicate that segment reporting under Ind AS 108 became applicable for the first time during FY26. The company identified three reportable operating segments: Broking, Securities Trading, and Securities Investment. The Securities Trading and Securities Investment segments were newly started during the current financial year. The Broking segment generated revenue of ₹384.87 lakh for the year, while Securities Trading and Securities Investment contributed ₹288.83 lakh and ₹173.94 lakh respectively.

A material disclosure in the notes to the accounts states that consequent upon a change in management control, the Life Insurance Corporation of India (LIC) removed the company from its approved broker panel. The management stated that it is actively pursuing re-empanelment with LIC. Additionally, the company started investment and trading in securities on a delivery and intraday basis during the year.

Consolidated Results

On a consolidated basis, the company reported a net loss of ₹27.86 lakh for FY26, compared to a net profit of ₹155.39 lakh in the previous year. Total consolidated income was ₹932.03 lakh. The consolidated financial statements include the results of subsidiaries NDA Capital Advisors Private Limited and NDA Research & Technologies Private Limited. The latter was acquired on July 4, 2025, and its results were consolidated from the date of acquisition.