Niraj Ispat Industries Limited Reports Audited Financial Results for FY 2025-26
Niraj Ispat Industries Limited has released its audited financial results for the quarter and year ended March 31, 2026. The company's Board of Directors considered and approved the audited financial results, and reviewed the accompanying Auditor's Report for the period.The audited results provide a comprehensive overview of the company's financial performance, including the financial position, income statement, and statement of cash flows for the year ended March 31, 2026, compared to previous years.
Financial Position as of March 31, 2026
The Balance Sheet data indicates the company's total assets and liabilities. Total assets reported for the year ended March 31, 2026, were 139.60 (units not specified, assumed Lakhs based on tables). Total assets increased from 139.60 to 151.82 for the corresponding prior period comparison.The company reported total equity of 60.00, with a total of 438.00 in non-current liabilities and 135.87 in current liabilities, leading to total equity and liabilities of 151.82.
| Particulars | As on March 31, 2026 | As on March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Property, plant and equipment | 103.44 | 115.89 |
| Capital work-in-progress | - | - |
| Investment | 25.99 | 25.76 |
| Other non-current assets | 10.17 | 10.17 |
| Total Non-current assets | 139.60 | 151.82 |
| Inventories | 34.49 | 27.16 |
| Financial assets | ||
| Trade receivables | 64.08 | 58.65 |
| Cash and cash equivalents | 1.14 | 2.88 |
| Other financial assets | - | - |
| Other current assets | 0.07 | - |
| Total current assets | 101.78 | 87.69 |
| Total assets | 241.38 | 239.51 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 60.00 | 60.00 |
| Other equity | - | 1.37056 |
| Total Equity | 60.00 | 61.37056 |
| Liabilities | ||
| Non-current Liabilities | ||
| Financial liabilities | ||
| Borrowings | 425.61 | 415.21 |
| Deferred tax liabilities (Net) | 1258 | 13.89 |
| Total Non-current Liabilities | 438.00 | 429.11 |
| Current Liabilities | ||
| Financial liabilities | ||
| Borrowings | 29.56 | 409.00 |
| Trade payables | 92.15 | 66.19 |
| Other financial liabilities | - | - |
| Other current liabilities | 8.10 | 12.50 |
| Provisions | 6.06 | - |
| Total Current liabilities | 135.87 | 150.45 |
| Total equity and liabilities | 196.37 | 231.66 |
Note: Currency and units are reported exactly as provided in the source document.
Statement of Profit and Loss
The Statement of Profit and Loss highlights the operational performance, with Total Income standing at 89.29 for the year ended March 31, 2026, compared to 99.61 in the previous year. Profit before tax was 53.11, down from 53.29 in the prior year.| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| Revenue from Operations | 89.29 | 79.34 |
| Other Income (Net) | 38.10 | 36.81 |
| Total Income | 127.40 | 116.15 |
| Expenses | ||
| Cost of Raw Material Consumed | 43.60 | 37.14 |
| Change in Inventory (finished goods, WIP, stock in trade) | 0.87 | (1.47) |
| Employee Benefits Expenses | 11.19 | 11.70 |
| Finance Costs | 0.80 | 0.53 |
| Depreciation and amortization expense | 3.67 | 3.76 |
| Other Expenses | 13.76 | 10.92 |
| Total Expenses | 73.82 | 63.07 |
| Profit before tax | 53.58 | 53.08 |
| Tax Expense (Total) | 14.84 | 3.81 |
| Net profit for the period | 38.74 | 49.27 |
Note: The source data for Total Income in the table structure appears inconsistent; the net profit calculation reflects the difference between the reported profit before tax (53.11 vs 53.29) and total tax expense (14.84 vs 3.81) as presented in the document.
Cash Flow Statement
According to the Statement of Cash Flows, the company reported a Net Cash from Operating Activities of (141.25) for the year ended March 31, 2026.| Particulars | Year ended as at 31.03.2026 (Rs. in Lakhs) | Year ended as at 31.03.2025 (Rs. in Lakhs) |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax and extraordinary items | 219.73 | 178.35 |
| Adjustments: | ||
| Depreciation | 14.96 | 16.83 |
| Finance Cost | 2.31 | 0.98 |
| Other Income from Investments | (145.29) | (105.82) |
| Provision for change in Fair value of Shares | (23) | (0.47) |
| Operating profit before working capital changes | 91.49 | 89.87 |
| Working Capital Adjustments: | ||
| Trade & Other Receivables | (163.56) | (480.49) |
| Inventories | (7.33) | 1.32 |
| Trade & Other Payables | (3.24) | 23.46 |
| Cash generated from operations | (82.65) | (365.84) |
| Direct Taxes | (57.56) | (46.46) |
| Previous Year Adjustment | (1.04) | 0.04 |
| NET CASH FROM OPERATING ACTIVITIES (A) | (141.25) | (412.26) |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of fixed assets | (251) | (2.72) |
| Other Income from Investments | 145.29 | 105.82 |
| NET CASH USED IN INVESTING ACTIVITIES (B) | 105.29 | 103.10 |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from Unsecured Loans | 10.40 | 282.56 |
| Proceeds from borrowing from working capital | (11.35) | 29.12 |
| Interest paid | (2.31) | (0.98) |
| NET CASH USED IN FINANCING ACTIVITIES (C) | (22.26) | 310.70 |
| Net change in cash and cash equivalents | (1.74) | 1.54 |
| Cash and cash equivalents as at March 31 | 1.14 | 2.88 |
***
Chaitanya Chaudhry, Director and CEO, leads Niraj Ispat Industries Limited. The company confirmed that the financial results were reviewed by the Audit Committee and approved by the Board of Directors during the meeting held on May 25, 2026. The independent auditors issued an opinion stating that the financial results provide a true and fair view for the year ended March 31, 2026.
NIRAJISPAT Stock Price Movement
On Monday, shares of Niraj Ispat Industries Limited slipped by 5.00% to settle at ₹205.2. The stock traded within a range defined by ₹205.2 and ₹216.8, recording a total volume of 228 shares during the session.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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