Integrated Filing — IndAS



General information about company
Scrip Code 505355
NSE Symbol NESCO
MSEI Symbol NOTLISTED
ISIN INE317F01035
Name of company NESCO LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   10:30:00
End date and time of board meeting 30-Jul-2025   11:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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.
1 Income
Revenue from operations 1933400000
Other income 281100000
Total income 2214500000
2 Expenses
(a) Cost of materials consumed 244200000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -800000
(d) Employee benefit expense 106600000
(e) Finance costs 37600000
(f) Depreciation, depletion and amortisation expense 108700000
(f) Other Expenses
1 Other Expenses 480000000 480000000
Total other expenses 480000000
Total expenses 976300000
3 Total profit before exceptional items and tax 1238200000
4 Exceptional items 0
5 Total profit before tax 1238200000
6 Tax expense
7 Current tax 258700000
8 Deferred tax 18100000
9 Total tax expenses 276800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 961400000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 961400000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 961400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 961400000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 140900000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 13.64
Diluted earnings (loss) per share from continuing operations 13.64
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 13.64
Diluted earnings (loss) per share from continuing and discontinued operations 13.64
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Realty 984900000 984900000
2 Bombay Exhibition Center 404200000 404200000
3 Indabrator 74200000 74200000
4 Foods 470100000 470100000
5 Income from Investment/ Other Income 281100000 281100000
Total Segment Revenue 2214500000
Less: Inter segment revenue 0 0
Revenue from operations 2214500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Realty 841200000 841200000
2 Bombay Exhibition Center 205500000 205500000
3 Indabrator -4500000 -4500000
4 Foods 54900000 54900000
5 Income from Investment/ Other Income 0 0
Total Profit before tax 1097100000
i. Finance cost 37600000 37600000
ii. Other Unallocable Expenditure net off Unallocable income -178700000 -178700000
Profit before tax 1238200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Realty 15232800000 15232800000
2 Bombay Exhibition Center 2993700000 2993700000
3 Indabrator 443000000 443000000
4 Foods 825200000 825200000
5 Income from Investment/ Other Income 0 0
Total Segment Asset 19494700000 19494700000
Un-allocable Assets 12311500000 12311500000
Net Segment Asset 31806200000 31806200000
4 Segment Liabilities
Segment Liabilities
1 Realty 2452900000 2452900000
2 Bombay Exhibition Center 1031000000 1031000000
3 Indabrator 72000000 72000000
4 Foods 339300000 339300000
5 Income from Investment/ Other Income 0 0
Total Segment Liabilities 3895200000 3895200000
Un-allocable Liabilities 655300000 655300000
Net Segment Liabilities 4550500000 4550500000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to statement of Profit and loss 0 0
Total Amount of items that will not be reclassified to profit and loss 0
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0