Nature Wings Holidays Limited has announced the approval of its unaudited financial results for the half-year ended September 30, 2026. The Board of Directors, post recommendation from the Audit Committee, also approved the appointment of Banka Goenka & Associates as the Internal Auditor for the Financial Year 2026-27. These financial statements will be available on the company’s website.
Board Meeting Outcomes
In a significant announcement, Nature Wings Holidays Limited confirmed that its Board of Directors, during a meeting held on November 13, 2026, has approved the unaudited financial results for the half-year ended September 30, 2026. This approval follows the recommendation of the Audit Committee.
Internal Auditor Appointment
Further to the financial result approval, the Board also appointed Banka Goenka & Associates (Firm Registration No:334031E) as the Internal Auditor for the company for the upcoming Financial Year 2026-27. This appointment is in line with regulatory requirements and the company’s governance framework.
Financial Information Dissemination
The company stated that the approved financial results will be made accessible on its official website, www.naturewings.com. Detailed disclosures as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, have also been provided as annexures to the intimation.
Key Financial Highlights (Unaudited)
Profitability Analysis
For the half-year ended September 30, 2026, Nature Wings Holidays reported a profit before tax of ₹209.91 Lakhs. This compares to a profit before tax of ₹168.56 Lakhs for the same period in the previous year (September 30, 2025). The profit after tax for the period stood at ₹158.35 Lakhs, an increase from ₹124.42 Lakhs in the prior comparable period.
Statement of Assets and Liabilities
As at September 30, 2026, the company’s total equity stood at ₹1,350.06 Lakhs, with Share Capital at ₹355.88 Lakhs and Reserves and Surplus at ₹994.18 Lakhs. Total equity and liabilities amounted to ₹1,991.85 Lakhs, with total assets also matching this figure. This represents a notable increase in total assets and liabilities compared to March 31, 2026.
Cash Flow Statement Insights
The cash flow from operating activities for the half-year ended September 30, 2026, resulted in a net cash inflow of ₹143.92 Lakhs. This is an improvement from the ₹83.69 Lakhs inflow recorded in the same period of the prior year. The company reported a substantial net cash outflow from investing activities, primarily due to investments in property, plant, and equipment, amounting to ₹(600.03) Lakhs.
Use of IPO Proceeds
The company provided details on the utilization of funds from its fresh issue of ₹703.30 Lakhs. As of September 30, 2026, ₹391.84 Lakhs were utilized, with ₹302.00 Lakhs temporarily invested in fixed deposits pending utilization towards working capital requirements. An additional ₹9.46 Lakhs remained in an escrow account. Furthermore, proceeds from a preferential issue of ₹298.80 Lakhs were entirely unutilized and temporarily invested in fixed deposits.
Source: BSE
