Standalone & Consolidated Un-audited Financial Results for the quarter ended 30th June, 2026 is enclosed

IH-:N:@jiB|_I CAPITAL AND FINANCIAL SERVICES LTD. (A NON-BANKING FINANCIAL COMPANY) Regd. Offlce & Corporate Offlce : ''Nahar Tower", 375 Industrial Area-A, Ludhiana -141003 (INDIA) Phones : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942, 2601956 E-man : secncfs@owmnahar.com web site : www.owmnahar.com CIN No. : L45202P82006PLC029968 GST No. : 03AACCN2866QIZ2 NIc:Fs;wsn|2fliy6-2]| August 5, 2026 Corporate Listing Department Corporate Relations Department The National Stock Exchange of India Limited The BSE Limited Exchange Plaza, 5th Floor, Plot No. CA, G-Block 25th Floor, P.J. Tower, Bandra-Kurla Complex, Bandra (E), MUMBAl -400 051. Dalal Street, MUMBAI -400 001 SYMBOL: NAHARCAP SCRIP CODE: 532952 SUB: Outcome Of Board Meeting Dear sir/Madem, Pursuant to Regulation 30 read with Schedule 111 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regufatious), we would like to inform you that the Board of Directors of the Company in their Meeting held on 5th August, 2026 have, inter-ai//cr, approved: 1. The Standalone and Consolidated un-audited Fineneial Results for the quarter ended 30th June, 2026 (copy enclosed), along with Limited Review Reports thereon by M/s. Gupta Vigg & Co., Chartered Accountants, Ludhiane pursuant to Regulation 33 of Listing Regulations. 2. The re-appointment of Mr. binesh Oswal (DIN: 00607290) as a Managing Director of the Company for a further period of 5 years w.e.f. 1St January, 2027. 3. The re-appointment of Dr. Yash Paul Sachdeva (DIN: 02012337) and Dr. Rajan Dhir (DIN: 09632451) as lndepdent Directors of the Company for a second .term of 5 (five) consecutive years w.e.f. 24th August, 2Jf JirJ . 4. The 21st Annual General Meeting Of the Company will be held on Friday, the 25th day of September, 2026 at 12:30 pin through Video Conferencing lvc)/Other Audio Visual Means (OAVM). 5. The Register of Members and Share Transfer Books of the Company will remain closed from 5th September, 2026 to 9th September, 2026dboth days inclusive). The Board has fixed 4th September, 2026 as the record date for the purpose of payment of dividend on the Equity Shares for the finencial year ended 31St March, 2026. The Board Meeting commenced at 4.00 p.in. and concluded at 4.55 p.in. Kindly take the same on your records and disseminate the same on your website. Thanking you, Voursfaithfully, For NAHAR CAPITAL AND ERVICES LIMITED (ANJALI MODGIL) COMPANYSECRETAR M. NO. F9650 Encl: As above Gurugram : Plot No. 22-8. Sector-18, Gurugram-120 015 (India) Ph. : 91 -124-2430532 -2430533 Fax : 91-124-2430536 Email : delhi@owmnahar.com HERERE CAPITAL AND FINANCIAL SERVICES LTD. (A NON-BANKING FINANCIAL COWIPANY) Regd. Office a Corporate Offlce : .'Nahar Tower'', 375 Industrial Area-A, Ludhiana -141003 (INDIA) Phones : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942, 2601956 E-mall : secnofs@owmnahar.com Web slte : www.owmnahar.com CIN No. : L45202P82006PLC029968 CSTNO.:03Mc§TT2TE8£!frig2.sTANDALON"N.AUD,TE.If,NANc,ALREsuLTSFOR"EQUART[RENDE.„O",UNE,2026 1\ ln Laen Partolars Quarter Ended Yea. Ended S,.NO, 30hJufr26 3|"a,-Z6 30-Jun-25 31"ar-26 |Uibaudma| (Audul) |un+Iud.rted) (Audifed) 123 Revenue from Operations 375.42 573J)6 302.65 1599.45 Interest liicome 89.16 81.97 61.97 989.27 Dividend Income 167.76 132.66 73.03 354.46 Rental Income 307 01 (5.55' 128,94 128.07 Net gain on fair value changes 93935 7e2" 56659 3071.25 Total re`/eiiue from operations other lrome 871.19 '296.99) 884.15 2043.33 Net gain on fair value changes 34.41 6,80 29.91 68.01 Other Income Totil der lirome 905.cO (290.19) 914,06 2111.34 5m59 1844.9S 492.75 14cO.65 Total Income (1+2) 45 Expenses 22.73 14.78 17.17 65.64 Finance costs 0.00 54.09 0.cO 54.09 Fees and commission expense 206.34 177.47 191.87 755,54 Employee benefits expenses 36.04 35.64 26.36 116.39 Depreciation and amortisation 125 07 2cO.48 77.93 489.35 Other expenses 390 1e 48Z.46 313.33 1481.01 Total Expenses 1454.77 10.29 116732 3701.5e Proft before tax 67 Tax Expense 139.96 14.67 249.95 724.62 C Du er fr ee rn ret dT a Tx ax Charge/(Credit) (See note 3 and 4) (6 77 2.1 .s6 O) ((1 12 04 9. J0 74 )) 327 11 ..7 78 3 8lo 2o 4.2 ,e4 6 Total Tax Expense 1381.97 119.66 845.59 2876.72 Net Profit for the period e9 Other comprehensive ineolue/(loss) Items that will not be recfassthed to proft or loss -Re-measurement gains/(losses) on defined benefit plans-ChangesinfallvalueofFVOCIequityinstruments(inclusive of Reali5ed Gales/(Losses) thereon) 0.16 1.13 0.16 1.29 5065.19 (6,830.94) 4542.39 (2,309.67) In c Toontea lt aoxth reerl actoinmgptroe htheensseb eIt ienmcosme/(loss) for the pehod (403.30) 668.06 (451.31) 208.64 4662.05 (6,161.75) 4091.Z4 (Z,099.74) 6044.OZ (6,042.09) 4936.83 776.98 Totalcomi)rehenshreinoome/(loss)fortheperiod 837.318.Z5 837.31a.71 837.315.05 837.31 10 PaidupEquityShareCapital(FaceValuet5/-pershare) 90335.84 1112 Reserves & Surplus (as per audited balarice sheet a5 at 31 March) Basic&DildedEamingsperEqu.rtyShare(inltforanequit\/slrareofrs/-each) 17.18 •Basic/Diluted (amount in I) qQE 2013 d 'threlevant cribed u/s 133 Of the compan.es Act, lea wl These Financial Results have been prepared in accordance with lndian Accounting Standards (lnd As) Ores 1 Rules issued there under. I . I see I..ties/Other Investments comprises of (i)hldasshorttermtradnvestment portfolio consisting of securities/Other Assets held as capital Assets and |n) Tradlng portfo io consisting a u Ingassets Assets eThisamount of Deferred Tax in statement Of Profit & Loss Account represents Deferred Tax on lND-AS adjustments only. r'abth ace of earlier adopted old tax regime. The Company hastiesgoingfor`^/ard,ResultsOfcurrentquarterhavebeen As per 2026 budget, MAT prestimatedthatitcanavailborvisions have been changed and the Company has opted new tax reglmeoughtforwardMATcredituptot6Crorescoi`servativelyagainstthetax I earlier quarters.ThC .s o eratin in t`./a segments ie. drarmaftertakingthesefactslnconsiderationandhence,currentquarterfiguresarenotcomparablewith ecompany. e ompeiTyi p g108,theCompanymade'SegmentReporting' for operating The Operating Segments havInvestments/FinancialSegmee been identified ori the basis of the buslness activlties carried on by thntandRealEstateSegment.Hence,asperIndianAccountingStandard segments as per annexure. ed/ arran ed wherever necessary to make them comparable. The above financial IesultshavebeenreviewedbytheAuditCommitteeandthereafterapprovedandtakenonrecordbytheBoardofolrectorsatthe"meetingsheld onAugust5,2026.TheseresultshavebeensubjectedtoLimitedReviewl]ySta`utoryAuditoI.softheCompany. CAPITAL AND FINANCIAL SERVICES LTD. (A NON-BANKING FINANCIAL COWIIIANY) Regd. Offlco & Corporate Offlce : "Nahar Tower.', 375 Industrial Area-A, Ludhiana -141003 (INDIA) Phones : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942, 2601956 E-mail : secncfs@owmnahar.com Web site : www.owmnahar.com CIN No. : L45202P82006PLC029968 CST No. : 03AACCN2866QIZ2 Annexure (Note 5) sTANDALONEsEGMENTwisEREVErluE,REsuLT,AssErsAVDuAB]unEsroRtHE|QUARTERENrm3O"+UNE,zQ±± ({inLakhs) .dd uarter Ended YearEn e Particulars Sr. NO. 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 (Un-audited) (Audited) (Un-audited) (Audited) 1 SEGMENT REVENUE 1677.19 360.09 1407.62 4828.13 a) Investment/Financial Activityb)RealEstateActivitylRe 167.76 132.66492.75 73.031480.65 354.46 1844.95 5182.59 Tota evenuSEGMENTRESULT 1544.08 98.02 1313.78 4252.03 a) Investment/Financial Activity 108.91 72.38 31.03 143.55 b) Real Estate Activity ` 4395.58 1652.99 170.40 1344.81 Sub Total 22.73 14.78 17.17 65.64 Less. Finance Cost 175.49 145.34 160.32 628.36 Less. Other Unallocated Expenses 1454.77 10.28 1167.3Z 3701.58 Profit before exceptional items and tax 0.00 0.00 0.00 0.00 Exceptional Items 1454.77 10.28 1167.32 3701.58 Profit before taxLess:TaxExpenses 72.80 (109.38)119.66 321.73845.59 824.86 1381.97 2876.72 Net Profit for the period year 3 SEGlvI ENT ASSETS 92344.01 86122.67 91899.97 86122.67 a) Inves [Showing first 8,000 characters — download PDF for full document]