Standalone and Consolidated un-audited Financial Results for the quarter and half year ended 30th September, 2026

D=INiiEhae: CAPITAL AND FINANCIAL SERVICES LTD. (A NON-BANKING FINANcl^L CollpANY) Regd. Offlc. a Corporate Offlc. : "NaharTower". 375 Industrial Area-A. Ludhiana -141003 (INDIA) Phon®8 : 91-161-2600701 to 705. 2606977 to 980 F.I : 91-161-2222942, 2601956 E-mall : secncfs@owmnahar.com W.b s[t. : `A/ww.owmnahar.com CIN No. : L45202PB2006PLC029968 CST No. : 03MCCN2866QIZ2 NCFSL/SDA026-27y October 30, 2026 Corporate Listing Department Corporate Relations Department The National Stock Exchange of India Limited The BSE Limited Exchange Plaza, 5th Floor, Plot No. C/1, G-Block 25th Floor, P.J. Tower, Bandra-Kurla Complex, Bandra (E) Dalal Street, Mumbai MUMBAl -400 051 MUMBAl -400 001 SYMBOL: NAHARCAP SCRIP CODE: 53Z952 SUB: Unrandited Financial Results for the quarter and half \/ear ended 30.092026 Outcome Of Board MeetinE Dear sir/Madam, Pursuant to Regulation 30 read with Schedule Ill and Regulation 33 Of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith copy Of the Standalone and Consolidated un-audited Financial Results for the quarter and half year ended 30th September, 2026, duly approved by the Board Of Directors in their meeting held on 30th October, 2026 along with Limited Review Report on the above said Financial Results by M/s. Gupta Vigg & Co., Charteredd Accountants, Ludhiana. The Board Meeting commenced at 3.30 p.in. and concluded at 4.45 p.in. Kindly take the same on your records and disseminate on your website. Thanking you, Voursfaithfully, For NAHAR CAPITAL AND FINANC.I-A_L S.E.RVICES LTD. Sc,,,fe'-'3S- (ANJALI MODGIL) COMPANY SECRETARY M. No. FCS 9650 Encl: As above Gurugram : Plct No. 22-8, Sector-18.Gurugram-120 015 (India) Ph. : 91-12+2430532 -2430533 Fen : 91-12+2430536 Ematl : delhi®on/mnahar.com IHREELCApiTALANDFINANCIALSERvicESLTD. (A NON-BANKING FINANCIAL COMPANY) Regd. Offlc® a Corporate Offlc® : "Nahar Tower", 375 IndustrialArea-A, Ludhiana -141003 (INDIA) Phone® : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942. 2601956 E+hall : secncts@owmnahar.com Web slto : www.owmnahar.com CIN No. : L45202P82006PLC029968 GST No. : 03AACCN2866QI Z2 STATEMEWT OF STA.iDaiQar= IiN+iuDITED FIN^hia^L REs] i±nEoft_TliE_auAft[ER_AAID_iiALF yE^R Ei\IDED 3OTii sEPTEMeER. 2026'b4'- S,.MO. P,rtkulae Qg-Enou 1" Ye- Endco Y9en 1End-ed 30|Sep.Z6 30Jun.Z6 30lsep-2S 30Sep.26 3aLsep-25 (unedtted) (unutnd' (Uned") (urundng (tin4udied) (AIIdited) 123 benehomOpende Inteca Income 398.12 375.42 378.36 773.54 681.01 1599.45 I"dend Income 845.62 89.16 7cO,64 934.78 8SO.61 989.27 Rental Income in.91 167.76 73.52 326.6, 146,S5 354.as IIet gain on fair value changes '47.72) 307.01 9.48 Z59.Z9 138.42 rm.07 TOeblt mwn!n'`-.e from opedtlors 135,®3 939J5 rm.00 229,a 111659 30,125 Net ealn on fall value dianges 158ee 871.1934,,1905JP 535 07 1030 17 1419 22 20,3 33 Other lncone sO91 1,.a4 65J2 43.95 68.01 Toql oe-r ln- 1e9ae 549.11 1095A9 leo.17 2|11JP Tod lnE- (1+I) 15«JB |e«J95 1799.11 a3eg.77 ae79.76 5|ee9 Ere- Fhaltc. costs 17.90 22,73 24.11 cO,63 41.28 65.6, Fees and commls9ori exper`se -a.00 0.00 0.00 a.ao 0.00 54.09 Employee benefits expenses 199.30 206J„ 194.05 40S.6, 385.92 755Ji4 Depredation and amortLsatlon 36.43 36.04 26.6S 72.®7 53.01 116J9 Other expenses 88.32 us.07 BL47 213.39 209.40 4e935 Ted Expertfes 3,|Jrs 390ae 3762e 7se.13 6e9J6| |ql.01 5 Proft befro tD . 1,St„ |eeJ3 2657d 2590.15 370|je 67 Tq Exp.roe CurTeut Tax 11495 139J96 2cO.00 254.91 489.95 724.62 Deferred Tax Change/(Credit) (See note 3)TchlTqExpeice (185 19) (67.16)72JP 4019 (25Z 35) 111.97 loo 24 0024) ZcO.ae 2j6 cO|®2 ce4Jro Net Prrfu fu th. pered unm ael®7 llun Z655ut ig8e23 2e76.72 e9 Oth.rcompr.hersbelneorn./(less) Iterrts that `Ind not be redaeslfled tD proft er loss •ReLine.suTement givns/(lasses) on defined benefit plans 0.16 a.16 a.00 a.32 0.16 1.29 than8es ln falr value of FVOCI equfty lnstnimemts (lndushre of Reallsed8alns/(lasses)-) (|iso.34) 5065.19 (308.06) 3534JIS 4234.33 (2pe.67) Income tax relanng to these Items co63 (-4003c5O) 778 (269 67) (qu3.53)97sO.96 208.64(Zee.74) Tool other €omprebersl`ne lneome/{loss) for tlie perlod llj96j5) 'ae2e) a265jo Tool eomprel.n.be Income/(lop) for tlie perlod (123.q) 60q.02 e4236 592058 5779.19 7,6.98 10 Paid up (qufty Share Capit.I (Fac. Value Rs. 5/- pe. share) e37J1I7Jro 837,31825 837316JB 837.31asJrs 837.31|1J'7 83731 11 Reserves a Suplus (as per audited balance sheet as st 31 Mard`) 9033S.8417.18 12 dmlr`p p.I qufty Sh.I. (F.ee v]llie ol Rs. 5/- ..ch) Jgivofkied (A.) 1 These financial Resuts hanre been prepared ln accordance `^th Indian Accounting Standards (lnd A6| prtscribed u/s 133 of the Companies Act, 2013 read wth rde`rant Rules issued there under. 2 Investments cornpdses of (I) Investment Pandbllo ccoslstin8 Of Sec`J"e§/other Assets lield as Capital Assets and (») Trading Portfolio consistlng of Seairities/Other Assets held as short (erin tr.ding assets. 3 This amount Of Deferred Tax in statement of Profu a ups Acount .epreents Deferred Tar gr INOLAS adjustments only. 4 As per 2026 budget, MAT provisions I.awe been chan8ed and the Compam/ liaEs opted rie`A/ tax regime ln place Of earlier adopted old taDI regime. The Company lias estimated that it can avaq I)rot+ght fon^rard MAT credit up to t6 Crones per annum cmsencthrely agalnst the taat liabilitles going fonrard. Resuts of current quarter have been dra`Im after taking these facts ln consideiation and hence, cuirent quarte. figures a.e not comparable with the earllerquarters. 5 The Operating Segmcots hanre been ldentifed on the basis Of`the bLisiness acthffles carried on try ttie company. Tl.e Company is opectlng ln t`ro segments I.e. Investhents/Financial Segment and Real Estate Scgrfuent. Hence, as per Indian ^co`.nting Standard 108, the Compaliy in.de 'Segment Reporting' for opecting segments as per annexure. 6 The previous quarterly figures have been recast/.egrouped/reafranged, wherever neesary to make them crmparabl.. 7 The above financial results have been revie`.red try the Audit Committee and thereafter approved and taken on record bv the Board of Directors at their meetings held on October sO, 2026. Ttiese results have been subjected to limited Revie`^r by Stat`itory Auditors of the Company, pe:qu,:H~OuseR (DINESII OSWAL) Pbe : ludhlar. ^AAMAGING DIRFCTOR Dud : sO.i02Oz6 DiN: 006On90 Curugran : P'°`N°.23;?.:#:i`28£:¥2g.ra2T31o2#15('ndia) FaDt : 91-12+2430536 Email : delh@ourmnahar.com E=INT@Efflri@Pr CAPITAL AND FINANCIAL SERV.CES LTD. + (A NON-BANKING FINANCIAL COMPA.NY) Regd. Offlc® a Corporate Offic® : "Nahar Tower", 375 Industrial Area-A, Ludhiana -141003 (INDIA) PhonoS : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942, 2601956 E.mall : secncfs@owmnariar.com Wet) Slte : www.owmnahar.com CIN No. : L45202P82006PLC0299ee GST No. : 03AACCN2866QIZ2 Armxuro (rm 5) sTAi\iDALoi\iEsEGMEI\rTwisERE\/ENUE.RESULT.ASSSSETSANDLIABiuTiESFORTiiEaLiARTERAr\iDHAiFvEAREI\iDEDsoTiisEPTEMBER.2o26 (Rs. In Lckhs) S,. NO, Particulars Quarter Ended Half Year Ended Year Ei)ded 30-Sep-Z6 sOJun-26 30-Sep-Z5 30-Sep-26 30-Sep-Z5 31-Ivlar-26 (un+]udited) (un-udited) (u")udi,ed) (un-audited) (U"]udited) (Audited' 1 SEGIVI Err REVENUE a) Investment/Financial Activity 1385.91 1677.19 1725.59 3063.10 3133,21 4828.13 b) Real Estate Activity 1S8.91 167.76 73.52 326.67 146.55 354.46 5".59 Total ReveniJe 154482 1844.95 1799.11 3389.77 3Z79.76 SEGIVIENT RESULT a) Investment/Flna nclal Activity 1294.35 1544.08 1594.87 2838.43 2908.65 4252.03 b) Real Estate Activity 96.93 log.91 24.55 205.84 55.58 143.55 Sub Total 139128 16S2.99 1619.4Z 3044.27 Z964.Z3 4395.58 Less: Flnance Cost 17.90 22.73 24.11 40.63 41.28 65.64 less: other Unal located Expenses 170.51 175.49 172.48 346.00 332.80 628.36 Profit before except!onal items, tax and share Of 120247 1454.77 1422.83 2657.64 Z590.15 3701.58 Profit/(Loss) Exceptional Items 0.00 0.00 0.00 0.00 0.00 0.00 Profit before tax and share Of Profit/(Loss) 120287 1454.77 1422.83 2657.64 2590.15 3 [Showing first 8,000 characters — download PDF for full document]