Nivi Trading Limited reported a widened net loss of ₹6.23 lakh for the quarter ended June 30, 2026, driven by fixed operational costs outweighing negligible other income. The Mumbai-based company recorded no revenue from operations during the period, with total income restricted to ₹0.50 lakh derived from dividend income, interest income, and fair value gains from shares. This performance contrasts with a net loss of ₹2.83 lakh in the corresponding quarter of FY25 and a net loss of ₹0.28 lakh in the immediately preceding quarter ended March 31, 2026.

The Board of Directors approved the unaudited financial results on August 11, 2026, following review by the Audit Committee. The results were prepared in accordance with Indian Accounting Standard (Ind AS) 34 and reviewed by Vora & Associates, Chartered Accountants, the company’s statutory auditors. The filing was submitted pursuant to Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company’s total expenses for Q1FY27 stood at ₹6.73 lakh, a significant increase from ₹4.56 lakh in Q1FY25. Employee benefits expense accounted for ₹2.52 lakh, while listing fees remained constant at ₹3.25 lakh compared to the prior year. Legal and professional fees decreased to ₹0.31 lakh from ₹0.51 lakh in the same quarter last year. Other income, comprising dividends and fair value gains, fell sharply to ₹0.50 lakh from ₹1.73 lakh in Q1FY25.

What the Numbers Show

The financial data highlights a structural cost burden relative to income generation. With zero revenue from operations, the company’s entire income stream relies on other income, which is volatile and insufficient to cover fixed costs such as listing fees (₹3.25 lakh) and employee benefits (₹2.52 lakh). The widening loss from ₹2.83 lakh to ₹6.23 lakh year-over-year indicates that fixed costs are rising faster than other income can offset them. Additionally, while comprehensive income showed a positive figure of ₹0.65 lakh due to items not reclassified to profit and loss, this does not reflect operational cash flow or profitability, underscoring the reliance on non-operational accounting adjustments to mitigate reported losses.

Nivi Trading has published its audited financial results for the quarter and financial year ended March 31, 2026, following approval at the Board of Directors meeting held on May 15, 2026. The results were filed with BSE Limited pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, and subsequently published in newspapers on May 16, 2026. The filing was signed by Priyanka Jain, Company Secretary and Compliance Officer (ACS 40848), on behalf of the company.

Financial Performance Overview

The company's audited financials reveal a notable improvement in total income from operations on an annual basis. The results were reviewed by the Audit Committee prior to board approval. The table below presents the key financial metrics across reporting periods (figures in Rs. lakhs):

Key Financial Highlights

Nivi Trading's total income from operations for the full financial year stood at Rs. 18.41 lakhs, compared to Rs. 8.16 lakhs in the previous financial year, reflecting a significant year-on-year increase. However, the company reported a net loss after tax of Rs. 0.22 lakhs for the full year, compared to a net loss of Rs. 0.11 lakhs in the prior year. The quarterly performance for the period ended March 31, 2026 showed total income from operations of Rs. 12.56 lakhs, a marked improvement over Rs. 1.95 lakhs in the corresponding quarter of the previous year.

On a comprehensive income basis, the company reported total comprehensive income of Rs. 1.63 lakhs for the full financial year, a significant recovery compared to a total comprehensive loss of Rs. 8.96 lakhs in the prior year. The equity share capital remained unchanged at Rs. 124.56 lakhs across all reported periods, while other equity stood at Rs. 41.37 lakhs as of March 31, 2026, compared to Rs. 42.02 lakhs a year earlier. Basic and diluted earnings per share (of Rs. 10/- each, not annualised) for the full year stood at Rs. (0.02).

Board Meeting and Regulatory Compliance

The board meeting details and regulatory filings are summarised below:

Trading Window Closure

In accordance with the company's earlier communication dated March 30, 2026, the trading window for dealing in the securities of the company was closed for all Designated Persons effective March 31, 2026. The trading window will continue to remain closed until the completion of 48 hours after the financial results are uploaded on the portals of the stock exchanges where the company's securities are listed. The full format of the financial results is available on the company's website at www.nivionline.com and on the BSE Limited website at www.bseindia.com .