Nahar Industrial Enterprises Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showing improved profitability despite a decline in revenue. The company's board of directors approved these results on February 14, 2026.

Financial Performance Overview

The company demonstrated resilience in profitability metrics while facing revenue challenges during the quarter.

Nine-Month Performance

For the nine months ended December 31, 2025, the company showed substantial improvement in profitability compared to the previous year.

Segment-wise Revenue Analysis

The company operates across three primary business segments, with textiles forming the core business.

Q3FY26 Segment Performance:

• Textile: ₹29477.10 lacs (Q3FY25: ₹37345.46 lacs)
• Sugar: ₹4447.65 lacs (Q3FY25: ₹5504.87 lacs)
• Others: ₹21.60 lacs (Q3FY25: ₹0.71 lacs)

The textile segment, which represents the largest portion of revenue, experienced a decline from the previous year, while the sugar segment also showed reduced contribution.

Consolidated Results

On a consolidated basis, the company reported net profit of ₹579.12 lacs for Q3FY26 compared to ₹463.43 lacs in Q3FY25. For the nine-month period, consolidated net profit reached ₹2637.19 lacs against ₹218.27 lacs in the previous year.

Earnings Per Share

The company maintained consistent equity share capital of ₹4320.56 lacs with a face value of ₹10 per share. Basic and diluted earnings per share for Q3FY26 stood at ₹1.35 compared to ₹1.42 in Q3FY25.

Regulatory Compliance

The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) and comply with SEBI regulations. The results were subjected to limited review by statutory auditors KR Aggarwal & Associates, Chartered Accountants, who provided an unqualified review report.

Nahar Industrial Enterprises Limited has announced the incorporation of a wholly owned subsidiary to expand its business operations into the warehousing and storage sector. The company informed stock exchanges about this strategic development through a regulatory filing dated December 10, 2025.

Subsidiary Company Details

The newly incorporated subsidiary, Oswal Silchar Logipark Private Limited, was established on December 10, 2025. The company structure and financial parameters are outlined below:

Business Objectives and Operations

The wholly owned subsidiary has been established to carry on the business of warehousing and storage operations. This strategic move represents an expansion of Nahar Industrial Enterprises' business portfolio beyond its traditional operations. The subsidiary is yet to commence its business operations, indicating this is a fresh venture for the company.

Financial Structure and Shareholding

Nahar Industrial Enterprises Limited has subscribed to 10,000 equity shares of ₹10 each at par value, aggregating to ₹1.00 lakh. This investment gives the parent company 100% shareholding and control in the subsidiary. The consideration for the acquisition is in cash, though the payment is yet to be made according to the regulatory filing.

Regulatory Compliance

The incorporation has been carried out in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company has fulfilled all necessary disclosure requirements as mandated by SEBI circulars, ensuring transparency for stakeholders and regulatory authorities.

Related Party Implications

As a wholly owned subsidiary, Oswal Silchar Logipark Private Limited will be classified as a related party of Nahar Industrial Enterprises Limited. The filing confirms that apart from this relationship, the promoter and promoter group have no other interest in this transaction, indicating it was conducted at arm's length.