Nirav Commercials Limited announced its unaudited financial results for the quarter and half year ended September 30, 2026. The company reported a net loss of ₹0.38 lakh for the quarter. Total comprehensive income for the period also showed a loss of ₹0.25 lakh. The limited review report from the statutory auditors has been attached along with the financial results.
Quarterly Financial Performance
Nirav Commercials Limited has disclosed its unaudited financial results for the second quarter and the half year ended September 30, 2026. The Board of Directors considered and approved these results during a meeting held on November 13, 2026.
For the quarter ended September 30, 2026, the company reported a net loss of ₹0.38 lakh. This compares to a net profit of ₹0.11 lakh in the previous quarter ended June 30, 2026, and a profit of ₹0.08 lakh in the same quarter of the prior year (September 30, 2025).
The total comprehensive income for the quarter stood at a loss of ₹0.25 lakh. For the half year ended September 30, 2026, the net loss was ₹0.38 lakh, and the total comprehensive income was a loss of ₹0.11 lakh.
Key Financial Highlights (Quarter Ended September 30, 2026)
- Net Profit / (Loss) from ordinary activities after tax: (₹0.38 lakh)
- Total Comprehensive Income for the period (net of tax): (₹0.25 lakh)
Limited Review Report
Along with the unaudited financial results, the company has also attached the Limited Review Report from its statutory auditors. The report indicates that the financial results have been subjected to a limited review.
The auditors noted that the provision for Gratuity and Leave encashment has not been made as per actuarial valuation. However, the company has made provisions on an estimated basis. The company operates in a single business segment, manufacturing and trading of Aluminium Products.
Source: BSE
