Reply to Clarification- Financial results

NIRAJ ISPAT INDUSTRIES LIMITED CIN: L27106DL1985PLC021811 To, Date: 20/06/2026 The Manager, NSE - Corporate Office National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai – 400051 Sub: Clarification on Observation Regarding Authorized Signatory's Signature on Financial Results Submitted on 25-May-2026 Dear Sir/Ma’am, With reference to the observation stating that the financial results are not signed by the authorized signatory(ies), we would like to clarify that the Financial Results submitted by the Company on 25-May- 2026 were duly signed by the authorized signatory in compliance with the applicable provisions of SEBI (LODR) Regulations, 2015. The signed copy of the Financial Results was attached along with the original submission. However, for abundant clarity and ease of verification, the duly signed Financial Results are being resubmitted herewith. We request you to kindly review the submission and take the same on record. For Niraj Ispat Industries Limited Chaitanya Chaudhry Director DIN: 06813394 Add: KD-46, Kavi Nagar, Ghaziabad, Uttar Pradesh-201002 Regd. Office: 5140-41/34, F/F Chaudhary Market Gali Peti Wali, Rui Mandi, Sadar Bazar, North Delhi- 110006 E-Mail ID: nirajispatindustries@gmail.com, Website: www.nirajispat.in Phone No. 011-23551821, 0120-6526390 NIRAJ ISPAT INDUSTRIES LIMITED CIN:L27106DL1985PLC021811 as per Obligations and Olsclosure ReQUIrements) Regulations. 2015 for the Year Ended March 31. Particulars assets Property. plant and eqUIpment 103.44 115.89 Capital woriHn-progress Investment 25.99 25.76 Other non-current assels I Non-current assets Inventories 34.49 27 16 Flr'lanClal assets Trade receivables 64.08 5865 Cash and cash equIValents '" Olher finanCial assets Other current assets I current assets I assets AND LIABILITIES Equity Equity share capital 6000 60,00 Olher equity Total Equity liabiliHes Non·current Uabllitles FinanCial Llablht,es Borrowings 425.61 41521 Deferred tax lIablllues (Nell Total Non-current Liabilities Current Liabilities Financlaillabiilties Borrowings 29.56 40.90 Trade payable,. 9215 86,'9 Other finanCIal liabIlIties Other current uabtlil.185 12.15 PrOVIsions To~1 Current Liabilities Name Chaltanya Chaudhry DeSignation Director & CEO DIN 06813394 Address KD-46, Kavi Nagar, Ghazlabad, U"ar Pradesh Date 25th May, 2026 Place Dethl Regd. Ornee: 5140-41/34. F/ FChaudhary Market Gali Pee Wall. Rui Mandl. S.dar Bazar. North Delhi-110006 E·MaillD: njrailspatjndustrjes@gmall.com. Website: www.nirajispat.in Phone No. 011·23551821, 0120·4107099 NIRAJ ISPAT INDUSTRIES LIMITED (IN: 011 e= L2Z106DL1985~I..rn?1 STATEMENT OF AUDITED fiNANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31 2026 s.1n La hs ua,n-er ended ,- .- ,.fended S< 31.f.1ar-2 -25 - " Jl..Jdar-25 Paruwlar1 NO Aucllted UNlud,led Audited Audited Audited 1 Revenue:!rom OperallOM 8929 996. 36219 371.59 2 Other Income (N,n 38 .•0 36M 27 .51 14602 106,29 3 TQlallnc:ome (h2) .. ElIpeDstl a) eo,1 of Raw Malef111 Consumed <13.60 37 •• "903 1&8.20 183.117 b) Chaoge In InvenlQfV 01 firushed goods. ". wor\l:·,n-progreu and stock lr1 trade 0,117 (141) (Hll) (242) t) Employee Bl!nefitl Expenses 11 19 11.70 1100 45,87 "1.25 0,80 0.53 028 2.31 0.98 d) Finance COil! II Depreoat!Ol1 and amortISatIOn Exp. 367 3.76 ." "" 16.83 1) Olher Expenses 13.76 10.92 I" 36 5S 47 59.22 Total Expens• • 5 Profit barOn! In (3..4) 53.1 53.29 _II 9.73 171.35 6 Tu El!pen&e \. 81 13.7. 2307 51.56 46 "6 I ') Curren! Tax b) S ph t'o en vII O ( OE Sx e pe eS nS o dp st O\ll!>lOrl of taxa\JQn kif 0." - (I .... ) HI' 10.(4) c) [)effered Tax ,( ,0 -32) ,( ,0 -33) (063) (1.31) ,( ,1. -s..) _00 57.29 TolJI tn ellpenn 7 Nit prohl '0' thl perIod (5-6) 8 Other ComprehenSive Income Net of Income lall - - - - - J) I) Items thai w~I not be reclassified to profit or loss h) Income taM relating to Ilems that will nOlbe - - - - - reclassIfied 10 profit or loss - . - - - b) I) Items that w~1 be reclaSSified \0 profit or loss ~llncome Ill)! relallng 10 dems that w~1 be - - - - reclaSSified to pront or loss . . - - - TOlal other comprlhen,.ve Irw;;ome. net of Income tall 9 Total comprehen'lIIe l'lcome for the penod (7"8) '0 Paid-up eqUIry ,tlarl capital (FacevalueRs 10eath) 6000 60.00 6000 50" 6000 t, E Oaa ~sm ~m d1g /s Rr s!s .h are (of Rs 10 ellen) (not annuaksed) 66. .5 50 6 '. "6~ 55. 000 . 2 27 7. .0 07 2 22 22 26 Regd. Office: 5140-41/34, FI FC haudhary Market Gall Peti Wall, Rui Mandl, Sadar Bazar North Delhi-110006 E-MaillD: njraiispatindustries@amail.com, Website: www.nirajispaLln Phone No. 011·23551821, 0120-4107099 NIRAJ ISPAT INDUSTRIES LIMITED CIN:L27106DL1985PLC021811 Notes 1. The above Financial results h,we been reviewed by the Aud~ Committee and approved by the Board of Directors altheir meeting held on 25th May, 2026. 2. The finarlciai results for the year ended March 31. 2026 have been audited by the Statutory Auditors of the Comp(lny. The Statutory Auditors have expressed an unmodified opinion. 3. These results have been prepared in accordance With Indian Accounting Standards (Ind-AS) as prescribed under section 133 of Companie& Act, 2013 read w,th Rul" 3 of the Compaf\les (Indian Accounting Standards) Rules, 2015 and relevant amendment thereafter. 4. The company is in the bus'ness of manufactUring of poly buttons and hence has only one reportable operating segment as per Ind AS108-0peratlng Segment. S, The figures for the quarter ended March 31. 2026 and March 31, 2025 represent the difference between the audited figures in respect of full financial year and the unaudited published figu~s of the nine months ended December 31. 2025 and December 31. 2024 respectively. 6, PreVIous period figures have been regrouped/reclassified wherever necessary. Name Chaltanya Chaudhry Designation Director & CEO DIN 06813394 Address KD-46. Kavi Nagar, Ghazlabad Uttar Pradesh Date 25th May 2026 Place Deihl Regd. Office: 5140-41/34, FI F Chaudhary Market Gall Pet! Wall, RUi.Mandl, Sa~ar.~azar~ North Delhi· 110006 E-MaHID: njrajisDatindustries@a;mail.coffi, WebSite: www.mraJlspat.ln Phone No. 011-23551821, 0120-4107099 NIRAJ ISPAT INDUSTRIES LIMITED CIN:L27106DL1985PLC021811 Olsclosure of Statement of Cash Flow as per regulatIOn 33 of the SEBI (llSlIng Obligations and Disclosure ReoUlrements~ Reaulallons 2015 'or the Vear Ended March 31 2026 (Rs. in Lakhs Year ended as at Year ended as at Particulars 31.03.2026 31.03.2025 Audtted Audited CASH FLOW FROM OPERATING ACTIVITIES Profit before tax and extraordmary Items 219 73 178.35 AdJustments for Depreciation 1496 16.83 Finance Cost 2.31 0.98 (Profit)1 Loss on Sale of tangible Assets - - Other Income from Investments (145.29) (105.82) Prov for change in Fair value of Shares (0.23) (0.47) Operating profit before working capital changes 91.49 89.87 Adjustments for Trade & Other ReceIVables (16356) (48049) Inventories (733) 1.32 Trade & Other Payables (324) 23.46 Cash generated from operations (82.65) (365.84) Dlrecl Taxes (57.56) (46.46) PrevIous Year Adjustment (1.04) 004 NET CASH FROM OPERATING ACTIVITIES (A) (141.25) (412.26) CASH FLOW FROM INVESTMENTS ACTIVITIES Purc:hase of fixed Cl5sets (251) (2.72) Sale of fixed assets Other Income from Investmenls 145.29 105.62 NET CASH USED IN INVESTING ACTIVITIES (8) 142.78 103.10 CASH FLOW FROM FINANCING ACTIVITIES Proceeds from Unsecured Loans 10.40 282.56 Proceeds from borrowmg from working capital (11 35) 29.12 Proceeds from borrowmg from term loans Increase /(Decrease) In Investmenls Interest paid (2.31) (098) NET CASH USEO IN FINANCING ACTIVITIES (C) (3.26) 310.70 Net change In cash and cash equivalents (1.74) 154 Cash and cash equivalents as allst Apnl 2.68 1.34 Cash and cash equivalents as al31s1 March 114 2.88 For Nlra) Ispallndustnes L1mlted ~~~ ~L /r?' ' Name Chaltanya Chaudhry Designation Director & CEO -;"'f3Jfr.! "'~ DIN 06813394 _-' Address KD-46 Kavi Nagor. Ghazlabad, Uttar Pradesh Date 25th May, 2026 Place Deihl Regd, Office: 5140-41/ [Showing first 8,000 characters — download PDF for full document]