General information about company

Scrip code530127
NSE Symbol
MSEI Symbol
ISIN*INE446D01011
Name of companyNPR FINANCE LIMITED
Class of securityEquity
Date of start of financial year01-04-2020
Date of end of financial year31-03-2021
Date of board meeting when results were approved12-02-2021
Date on which prior intimation of the meeting for considering financial results was informed to the exchange01-02-2021
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterThird quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unauditedUnaudited
Segment ReportingMulti segment
Description of single segment
Start date and time of board meeting12-02-2021 17:00
End date and time of board meeting12-02-2021 18:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable



Financial Results NBFC

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-10-202001-04-2020
BDate of end of reporting period31-12-202031-12-2020
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations
(i) Interest Income103.231336.583
(ii)Dividend Income00
(iii)Rental Income00
(iv)Fees and commission Income0.3710.887
(v)Net gain on fair value changes00
(vi)Net gain on derecognition of financial instruments under amortised cost category00
(vii)Sale of products (including Excise Duty)90.72492.894
(viii)Sale of services00.001
(ix)Other revenue from operations
1Income from Generation of Wind Power9.42364.355
Total other revenue from operations9.42364.355
Total Revenue From Operations203.749494.72
Other income00
Total income203.749494.72
2Expenses
Cost of materials consumed00
Purchases of stock-in-trade3091.16
Changes in inventories of finished goods, work-in-progress and stock-in-trade601.003
Employee benefit expense 58.369145.504
Finance costs9.80628.579
Depreciation, depletion and amortisation expense17.02251.082
Fees and commission expense8.97529.677
Net loss on fair value changes00
Net loss on derecognition of financial instruments under amortised cost category00
Impairment on financial instruments6.30120.649
(f)Other expenses
1Other Expenses25.36893.585
Total other expenses25.36893.585
Total expenses215.841461.239

Financial Results NBFC

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-10-202001-04-2020
BDate of end of reporting period31-12-202031-12-2020
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3Total profit before exceptional items and tax-12.09233.481
4Exceptional items 00
5Total profit before tax-12.09233.481
7Tax expense
8Current tax2.33516.692
9Deferred tax14.7566.562
10Total tax expenses17.09123.254
14Net Profit Loss for the period from continuing operations-29.18310.227
15Profit (loss) from discontinued operations before tax00
16Tax expense of discontinued operations00
17Net profit (loss) from discontinued operation after tax00
19Share of profit (loss) of associates and joint ventures accounted for using equity method00
21Total profit (loss) for period-29.18310.227
22Other comprehensive income net of taxes00

Financial Results NBFC

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-10-202001-04-2020
BDate of end of reporting period31-12-202031-12-2020
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23Total Comprehensive Income for the period-29.18310.227
24Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
25Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent00
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
26Details of equity share capital
Paid-up equity share capital598.96598.96
Face value of equity share capital1010
28Reserves excluding revaluation reserve4804.573
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings per share from continuing operations-0.4870.171
Diluted earnings per share from continuing operations-0.4870.171
iiEarnings per equity share for discontinued operations
Basic earnings per share from discontinued operations00
Diluted earnings per share from discontinued operations00
iiEarnings per equity share
Basic earnings per share-0.4870.171
Diluted earnings per share-0.4870.171
30Debt equity ratio
31Debt service coverage ratio
32Interest service coverage ratio
33Disclosure of notes on financial resultsTextual Information(1)

Text Block

Textual Information(1)Notes:

1 The above financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 12th February, 2021
2 In accordance with the Board approved moratorium policy and the Reserve Bank of India guidelines relating to COVID-19 Regulatory Package dated March 27 2020, April 17 2020 and May 23 2020, the Company offered moratorium on payment of all installments and or interest, as applicable, falling due between March 1, 2020 and August 31 2020 to eligible borrowers as per the policy. For all loans where moratorium was availed by the borrowers, the Company had kept ageing of such loans and their asset classification at standstill during the moratorium period.
Further, no borrower accounts under the moratorium granted category have been classified as non-performing assets (NPA) which were not declared non-performing till 31 August 2020, in view of the Supreme Court order dated 3 September 2020 (Public Interest Litigation (PIL) by Gajendra Sharma Vs Union of India & ANR). However, provision has been made on such accounts as applicable for Stage 3 assets.
The Company has made provision towards Expected Credit loss on the basis of management judgement of expected losses on its loan portfolio. Any potential excess or shortfall based on actual experience will be adjusted in the relevant period in future. Further, the underlying forecasts and assumptions applied by the Company in determination of ECL provision (including additional provision) are subject to uncertainties which are often outside the control of the Company and accordingly, actual results may differ from these estimates.
The Company has been duly servicing its debt obligations. The Capital Adequacy and Liquidity position remains strong and shall continue to be an area of focus.
3 These financial results has been prepared in accordance with the recognition and measurement principles laid down in IND AS presrcibed under section 133 of the Companies Act,2013 read with the relevant Rules issued thereunder and other recognised accounting principles generally accepted in India and in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 as amended.
4 The Financial results for the Nine Months and quarter ended 31st December,2020 have been subjected to "Limited Review" by the Statutory Auditors of the Company.
5 Figures for the previous period or year have been regrouped or rearranged or reclassified, whereever necessary to confirm to current period classification.
By Order of the Board
For NPR Finance Ltd.


Date : 12.02.2021 Pawan Kumar Todi
Place: Kolkata Managing Director
DIN-00590156



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-10-202001-04-2020
Date of end of reporting period31-12-202031-12-2020
Whether accounts are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1Financing Activities194.326428.194
2Money Changing02.171
3Power Generation9.42364.355
4Real Estate00
Total Segment Revenue203.749494.72
Less: Inter segment revenue00
Revenue from operations 203.749494.72
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1Financing Activities-6.8138.991
2Money Changing-0.032-0.931
3Power Generation-4.5343.087
4Real Estate00
Total Profit before tax-11.37641.147
i. Finance cost00
ii. Other Unallocable Expenditure net off Unallocable income0.7167.666
Profit before tax-12.09233.481
3(Segment Asset - Segment Liabilities)
Segment Asset
1Financing Activities5181.2385181.238
2Money Changing1.7691.769
3Power Generation449.457449.457
4Real Estate417.064417.064
Total Segment Asset6049.5286049.528
Un-allocable Assets74.21574.215
Net Segment Asset6123.7436123.743
4Segment Liabilities
Segment Liabilities
1Financing Activities598.387598.387
2Money Changing0.3810.381
3Power Generation107.342107.342
4Real Estate00
Total Segment Liabilities706.11706.11
Un-allocable Liabilities13.413.4
Net Segment Liabilities719.51719.51
Disclosure of notes on segmentsTextual Information(1)

Text Block

Textual Information(1)Notes:

1. Figures for the previous period or year are reclassified or re-grouped or re-arranged,wherever necessary to confirm to current periods' presentation

2. Segment results is after netting off Finance cost of Rs 28.579 lakhs for 9 months ended 31.12.2020 & Rs 9.806 lakhs for qtr ended 31.12.2020