Nagreeka Capital & Infrastructure Ltd

Financials

• Board approved Q1 FY2027 unaudited standalone results; review by Das & Prasad completed.
• Total income 2,654.61; PAT 355.31; Basic/diluted EPS 2.82.
• Total expenses 2,177.48; PBT 477.13; Tax 121.82; PAT after tax 355.31.
• No reportable segments; NBFC business.
• YoY PAT declined marginally from 358.57 to 355.31.
• Earnings per share (basic/diluted): 2.82 for quarter.

AGM & Corporate Actions

• 32nd AGM scheduled for 28 Sep 2026 at 11:30 AM at registered office.
• Record date fixed 21 Sep 2026.
• Register of Members closed 22-28 Sep 2026.
• Sushil Patwari appointed Executive Director designated as Chairman.
• Naveen Bardia appointed Scrutinizer for e-voting.

Business & Compliance

• Company is NBFC; no segment reporting per Ind AS 108.
• Limited Review indicates no material misstatement in results.

Demat processing

• Demat transfer register for the reporting period sent to depositories and stock exchanges.

Securities destruction

• Destroyed/mutilated/cancelled all securities received from DPs after dematerialisation within the prescribed time.

Financial Performance 📊

• Q3 FY26 standalone revenue from operations was ₹244.14 lakh, down from ₹503.47 lakh in Q2 FY26.
• Nine-month revenue from operations was ₹4219.57 lakh versus ₹4120.38 lakh in prior year period.
• Total income for nine months ended Dec 31, 2025, was ₹4219.57 lakh, compared to ₹6525.08 lakh for full previous year.
• Finance cost for nine months increased to ₹574.19 lakh from ₹418.66 lakh year-on-year.
• Profit before tax for nine months was ₹1305.34 lakh, down from ₹1477.73 lakh year-on-year.
• Profit after tax for nine months was ₹975.33 lakh, compared to ₹1103.36 lakh in prior year.
• Basic and diluted EPS for nine months was ₹7.73, down from ₹8.75 in prior year.

Expenses & Costs

• Purchase of stock-in-trade for nine months was ₹2743.60 lakh versus ₹3336.39 lakh last year.
• Employee benefits expenses were ₹307.8 lakh for the quarter and ₹153.1 lakh for nine months.
• Total expenses for nine months were ₹2914.23 lakh, up from ₹2642.65 lakh in prior year period.

Governance & Compliance

• Statutory auditors issued limited review report with no material misstatement for Q3 and nine months FY26 results.
• Appointed M/s Naveen Bardia & Co. as internal auditor for FY 2025-26.

Business Model & Segments

• Company operates primarily as an NBFC with no separate reportable segments under Ind AS 108.

Risks & Provisions ⚠️

• Provision for current income tax will be made at year-end; no current tax expense recognized in interim periods.

Financial Performance 📊

• Approved unaudited standalone results for quarter and nine months ended December 31, 2025.
• Total revenue from operations for nine months ended December 31, 2025, was ₹4,219.57 lakhs.
• Profit after tax for nine months ended December 31, 2025, was ₹975.33 lakhs.
• Earnings per share (basic and diluted, not annualised) for nine months ended December 31, 2025, was ₹7.73.
• Deferred tax expense for nine months ended December 31, 2025, was ₹329.91 lakhs.
• No exceptional items reported in the financial results.

Audit and Compliance ⚠️

• Limited Review Report dated February 11, 2026, issued with no material misstatement.
• Appointment of M/s. Naveen Bardia & Co. as Internal Auditor for FY 2025-26, effective February 11, 2026.
• Internal Auditor confirmed eligibility and commitment to independent audits per Companies Act, 2013.