NIS Management financials and balance sheet
BSE: 544495Other Consumer ServicesSmall Cap
Last close ₹34.46down ₹2.82 (7.56%)
Share price at the BSE close on 23 Oct 2026. Previous close ₹37.28.
52-week range of traded prices to 23 Oct 2026
₹33.61Low, 23 Oct 2026₹102.00High, 23 Oct 2025
- Market capMarket capitalisation. Share price times the number of shares: what the whole company is worth at the day's price. The rank is by average market value over the six months to Jun 2026, among listed companies.
- ₹68 Cr2,822nd largest listed
- P/EPrice to earnings, trailing. Market cap divided by the profit of the last twelve months (the latest four quarters, or two half years for a company that reports half-yearly) that belongs to the company's own shareholders, after the share of the other owners of its subsidiaries: what investors pay for each rupee of a year's profit.
- No full year
- P/BPrice to book. Market cap divided by the net worth that belongs to the company's own shareholders, its assets less everything it owes and less the other owners' share of its subsidiaries, on its latest balance sheet. The filing of 20 Jun 2026
- 0.3
- Dividend yieldDividend yield. Dividends paid per share in the twelve months to the day, as a percentage of the day's share price.
- Nonein the last 12 months
- Debt to equityDebt to equity. Borrowings divided by the whole group's net worth, the other owners of its subsidiaries included: rupees borrowed for each rupee of equity in the business. Lease liabilities are not counted: the results filings do not state them. From the balance sheet at the end of Mar 2026. The filing of 20 Jun 2026
- 0.42
- Volume, BSEVolume. Shares traded on the last trading day.
- 39,600
1 year at a glance
Consolidated: the company and its subsidiaries together. ₹ crore, years to March.NIS Management annual reports
Revenue, net profit and borrowings, ₹ crore
- Revenue
- Net profit
- Borrowings
- Loss
Operating and net margin, per cent
- Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs.
- Net marginNet margin. Net profit as a percentage of revenue: how much of each rupee of sales is left after every cost, interest and tax.
Results for the year to Mar 2026
Consolidated: the company and its subsidiaries together. ₹ crore.
From revenue to net profit
- Revenue433
- Depreciation−2.5
- Other income+3.3
- Finance costs−9.4
- Profit before tax−6.2
- Tax+4.4
- Net profit−1.9
What the company owns
- Receivables₹146 Cr
- Plant, investments and other assets₹114 Cr
- Cash and bank₹67 Cr
- Inventory₹2 Cr
What pays for it: net worth and liabilities
- Net worth₹196 Cr
- Borrowings₹83 Cr
- Other liabilities₹45 Cr
- Owed to suppliers₹5 Cr
Profit and loss
Consolidated, ₹ crore, years to March.NIS Management quarterly results
| ₹ crore | Mar 2026Filed 20 Jun |
|---|---|
| Revenue from operations | 433 |
| Operating expenses. What the business spent to run itself in the period, materials, staff and other costs, before depreciation, interest and tax. | – |
| Materials and goods boughtCost of materials and goods. Raw materials used and goods bought for resale in the period, adjusted for the change in stock held. | 8 |
| Depreciation and amortisationDepreciation and amortisation. The part of the cost of plant, buildings and other long-lived assets charged against each year they are used. | 3 |
| Other incomeOther income. Income from outside the main business, such as interest on deposits, dividends received and gains on investments. | 3 |
| Finance costsFinance costs. Interest and the other costs of borrowing in the period. | 9 |
| Profit before one-off items and taxProfit before one-off items and tax. Profit before tax as it would be without the one-off items below it, as the company states it. | 22 |
| Profit before tax | −6 |
| −4 | |
| Net profit | −2 |
| Net marginNet margin. Net profit as a percentage of revenue: how much of each rupee of sales is left after every cost, interest and tax. | −0.4% |
Operating expenses, operating profit before depreciation and operating profit after depreciation are left blank for the year to Mar 2026: revenue, other income and exceptional items less the total expenses stated do not come to the profit before tax the same statement states, so the operating expenses cannot be told apart from the rest.
Balance sheet
Consolidated, ₹ crore, at 31 March.
| ₹ crore | Mar 2026Filed 20 Jun |
|---|---|
| Net worth. What the company owns less everything it owes: the money shareholders have in the business, paid in and kept from profits. | 196 |
| Net worth belonging to the company's shareholders. Net worth less the part that belongs to outside owners of subsidiaries. | 196 |
| Share capitalShare capital. The face value of all the shares the company has issued. | 20 |
| ReservesReserves. The rest of the shareholders' net worth: profits kept in the business over the years, and money paid for shares above their face value. | 176 |
| Belonging to outside owners of subsidiariesNet worth belonging to outside owners of subsidiaries. The part of net worth that belongs to the other shareholders of subsidiaries the company does not fully own. | 0 |
| Borrowings. Loans, bonds and other money the company has borrowed and must repay with interest. | 83 |
| Liabilities due within a year. Everything the company must pay within twelve months: borrowings falling due, suppliers, and other dues and provisions. | 109 |
| Liabilities due after a year. Everything the company owes that falls due more than twelve months on, borrowings among it. | 24 |
| Total assetsTotal assets. Everything the company owns or controls: plant, investments, stock, money owed by customers and cash. | 329 |
| Assets held for longer than a year. Everything the company owns that it does not expect to turn into cash within twelve months: plant, intangibles, long-term investments, loans given and the like. | 48 |
| Assets turning to cash within a year. Everything the company expects to turn into cash or use up within twelve months: stock, money owed by customers, cash and short-term investments. | 282 |
| Net debtNet debt. Borrowings less cash, other bank balances and current investments: what the company would still owe if it used its cash to repay. | 16 |
Borrowings are counted again inside the liabilities due within a year and after a year.
Cash flow
Consolidated, ₹ crore, years to March.
| ₹ crore | Mar 2026Filed 20 Jun |
|---|---|
| Cash from operations. Cash the business brought in from its operations in the period, after paying suppliers, staff and tax. | 10.3 |
| Cash generated before tax. Cash from operations before income tax paid: profit before tax, with non-cash items added back and the change in working capital. | 6.9 |
| Change in working capital. Cash taken up, below nought, or released by the change in stock, money owed by customers, money owed to suppliers and other short-term items over the year. | −23.5 |
| ReceivablesChange in receivables. Cash taken up, below nought, or released by the change in what customers owe. | −20.0 |
| InventoriesChange in inventories. Cash taken up, below nought, or released by the change in stock held. | −0.4 |
| PayablesChange in payables. Cash kept, above nought, or paid out by the change in what the company owes suppliers. | 0.1 |
| Other working capitalOther working capital. The working-capital change from every other short-term item: advances, provisions, other assets and liabilities. | −3.3 |
| Tax paidTax paid. Income tax paid in cash during the year, net of refunds. | −0.9 |
| Capital spendingCapital spending. Cash spent in the period on plant, equipment, buildings and other long-lived assets. | 2.3 |
| Free cash flowFree cash flow. Cash from operations less capital spending: what is left to repay borrowings, pay dividends or keep. | 8.0 |
| Cash from investing. Cash spent on, below nought, or received from plant, investments, businesses bought or sold, and interest and dividends received. | −4.4 |
| Cash from financing. Cash raised from, or paid to, lenders and shareholders: borrowings taken and repaid, interest, lease payments, dividends and shares issued or bought back. | 36.3 |
| Dividends paidDividends paid. Cash paid to shareholders as dividends during the period. | 0.0 |
| Shares issuedShares issued. Cash raised by selling new shares. | 45.8 |
| Net change in cashNet change in cash. Cash from operations, investing and financing added together: how much cash and cash equivalents rose or fell over the year, before currency effects. | 42.3 |
Capital spending is part of cash from investing, and dividends paid, shares bought back and shares issued are part of cash from financing. Each is shown as an amount on a line of its own, and the section's other items are in its total only.
Ratios
Consolidated, years to March.NIS Management PE ratio and valuation
| Ratio | Mar 2026Filed 20 Jun |
|---|---|
| Return on equityReturn on equity. Profit belonging to shareholders as a percentage of their average net worth over the year. | −0.9%what Return on equity, Mar 2026, includes. This year's return on equity, asset turnover and assets per rupee of net worth are on its year-end balance sheet: none a year before is on record to average with. |
| Debt to equityDebt to equity. Borrowings at the year end divided by net worth: rupees borrowed for each rupee shareholders have in the business. | 0.42 |
| Receivable daysReceivable days. Trade receivables divided by revenue, times 365: the average days customers take to pay. | 123 |
| Inventory daysInventory days. Inventories divided by the cost of materials and goods, times 365: the days of stock the company holds. | 94 |
| Payable daysPayable days. Trade payables divided by the cost of materials and goods, times 365: the average days the company takes to pay suppliers. | 213 |
| Cash conversion cycle, daysCash conversion cycle. Receivable days plus inventory days less payable days: how long money is tied up between paying suppliers and being paid by customers. | 4 |
| Working capital daysWorking capital days. Assets turning to cash within a year, less cash, bank deposits and current investments, minus liabilities due within a year, less borrowings, divided by the year's revenue, times 365. | 158 |
| Asset turnoverAsset turnover. Revenue divided by average total assets: rupees of sales for each rupee of assets. | 1.32 |
| Assets per rupee of net worthAssets per rupee of net worth. Average total assets divided by average net worth: how far borrowings and other liabilities stretch the shareholders' money. | 1.68 |
| Sales per rupee of plantSales per rupee of plant. Revenue divided by the net block: rupees of sales for each rupee of plant in use. | 21.32 |
| Capital spending to depreciationCapital spending to depreciation. Capital spending for the period divided by its depreciation and amortisation. | 0.91 |
Growth and returns over 3, 5 and 10 years
Consolidated: the company and its subsidiaries together. Each window ends with the year to Mar 2026.
- Return on assets, latest yearReturn on assets, latest year. Profit to the company's own shareholders in the latest year ÷ the average of that year's opening and closing total assets × 100; empty for a bank, a lender or an insurer, whose own return on assets is shown with its accounts.
- −0.6%
Where the cash came from and went
Consolidated: the company and its subsidiaries together. ₹ crore, added up over each window, which ends with the year to Mar 2026.
| ₹ crore | Latest year |
|---|---|
| Cash from operationsCash from operations. Latest year: Cash from operating activities in the latest year. 3 years: Cash from operating activities added over the last three years, needing every one of them. 5 years: Cash from operating activities added over the last five years, needing every one of them. | 10.3 |
| Cash from investingCash from investing. Latest year: Cash from investing activities in the latest year. 3 years: Cash from investing activities added over the last three years, needing every one of them. 5 years: Cash from investing activities added over the last five years, needing every one of them. | −4.4 |
| Cash from financingCash from financing. Latest year: Cash from financing activities in the latest year. 3 years: Cash from financing activities added over the last three years, needing every one of them. 5 years: Cash from financing activities added over the last five years, needing every one of them. | 36.3 |
| Capital spendingCapital spending. Latest year: Spending on property, plant and equipment in the latest year. 3 years: Spending on property, plant and equipment added over the last three years, needing every one of them. 5 years: Spending on property, plant and equipment added over the last five years, needing every one of them. | 2.3 |
| Dividends paidDividends paid. Latest year: Dividends paid in the latest year. 3 years: Dividends paid added over the last three years, needing every one of them. 5 years: Dividends paid added over the last five years, needing every one of them. | 0.0 |
| Shares issued for cashShares issued for cash. Latest year: Shares issued for cash in the latest year. 3 years: Shares issued for cash added over the last three years, needing every one of them. 5 years: Shares issued for cash added over the last five years, needing every one of them. | 45.8 |
| Borrowings raisedBorrowings raised. Latest year: Money raised by borrowing, as a positive amount, in the latest year; empty where a year's filing states only borrowing net of repayment, which says neither how much was raised nor how much paid back. 3 years: Money raised by borrowing, as a positive amount, added over the last three years, needing every one of them; empty where a year's filing states only borrowing net of repayment, which says neither how much was raised nor how much paid back. 5 years: Money raised by borrowing, as a positive amount, added over the last five years, needing every one of them; empty where a year's filing states only borrowing net of repayment, which says neither how much was raised nor how much paid back. | 0.0 |
| Borrowings repaidBorrowings repaid. Latest year: Money paid back on borrowings, as a positive amount, in the latest year. 3 years: Money paid back on borrowings, as a positive amount, added over the last three years, needing every one of them. 5 years: Money paid back on borrowings, as a positive amount, added over the last five years, needing every one of them. | 0.7 |
Credit ratings
An agency's view of the chance the company repays a borrowing on time, from AAA, the highest, down to D, in default.
| Date | Agency | Borrowing rated | Rating | Outlook | Amount, ₹ Cr |
|---|---|---|---|---|---|
| 17 Feb 2026 | ICRA Limited (opens in a new tab) | Non-fund based-OthersShort-term scale | [ICRA]A2Review, Re-affirm | 22 | |
| 17 Feb 2026 | ICRA Limited (opens in a new tab) | Fund-based-Term loanLong-term scale | [ICRA]BBB+Review, Re-affirm | Positive | 5.40 |
| 17 Feb 2026 | ICRA Limited (opens in a new tab) | Fund-based-Standby line of creditShort-term scale | [ICRA]A2Review, Re-affirm | 3.50 | |
| 17 Feb 2026 | ICRA Limited (opens in a new tab) | Fund-based-Cash creditLong-term scale | [ICRA]BBB+Review, Re-affirm | Positive | 71 |
| 17 Feb 2026 | ICRA Limited (opens in a new tab) | Unallocated limits-Unallocated limitsLong and short-term scales | [ICRA]BBB+ /[ICRA]A2Review, Re-affirm | Positive | 3.97 |
The latest rating on each borrowing. The agency's name opens its reasoning for the rating.