Integrated Filing — IndAS



General information about company
Scrip Code 500294
NSE Symbol NCC
MSEI Symbol NOTLISTED
ISIN INE868B01028
Name of company NCC 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-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 05-Aug-2025   12:30:00
End date and time of board meeting 05-Aug-2025   16:22:00
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 51789900000
Other income 289400000
Total income 52079300000
2 Expenses
(a) Cost of materials consumed 18204600000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -735400000
(d) Employee benefit expense 2031300000
(e) Finance costs 1636200000
(f) Depreciation, depletion and amortisation expense 550400000
(f) Other Expenses
1 Sub-Contractor Work Bills 22232200000 22232200000
2 Construction Expenss 4588700000 4588700000
3 Other Expenses 907300000 907300000
Total other expenses 27728200000
Total expenses 49415300000
3 Total profit before exceptional items and tax 2664000000
4 Exceptional items 0
5 Total profit before tax 2664000000
6 Tax expense
7 Current tax 503300000
8 Deferred tax 133900000
9 Total tax expenses 637200000
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 2026800000
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 19600000
16 Total profit (loss) for period 2046400000
17 Other comprehensive income net of taxes -3100000
18 Total Comprehensive Income for the period 2043300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1921400000
Total profit or loss, attributable to non-controlling interests 125000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1918300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 125000000
21 Details of equity share capital
Paid-up equity share capital 20000000
Face value of equity share capital 125.57
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 3.06
Diluted earnings (loss) per share from continuing operations 3.06
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 3.06
Diluted earnings (loss) per share from continuing and discontinued operations 3.06
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above Statement of unaudited consolidated financial results of NCC Limited (the Company)which have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI) were reviewed and recommended by the Audit Committee and approved by the Board of Directors at theirmeetings held on August 05, 2025. The Statutory Auditors have carried out a limited review on the unaudited consolidated financial results and issued unmodified report thereon. n2. The figures for the quarter ended March 31,2025 are the balancing figures between the audited figures of the full financial year ended March 31, 2025 and the published year to date figures up to the nine months ended December 31,2024.



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 Construction 51513300000 51513300000
2 Real Estate 276600000 276600000
3 Others 0 0
Total Segment Revenue 51789900000
Less: Inter segment revenue
Revenue from operations 51789900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction 2921700000 2921700000
2 Real Estate 11400000 11400000
3 Others 11000000 11000000
Total Profit before tax 2944100000
i. Finance cost 379300000 379300000
ii. Other Unallocable Expenditure net off Unallocable income -118800000 -118800000
Profit before tax 2683600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction 199460100000 199460100000
2 Real Estate 9349200000 9349200000
3 Others 619900000 619900000
Total Segment Asset 209429200000 209429200000
Un-allocable Assets 13936300000 13936300000
Net Segment Asset 223365500000 223365500000
4 Segment Liabilities
Segment Liabilities
1 Construction 127930400000 127930400000
2 Real Estate 3996600000 3996600000
3 Others 512100000 512100000
Total Segment Liabilities 132439100000 132439100000
Un-allocable Liabilities 14002200000 14002200000
Net Segment Liabilities 146441300000 146441300000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1.The Group has reported segment information as per Ind AS 108 Operating Segments. The identification of operating segments is consistent with performance assessment and resource allocation by the management. n2. a) Construction segment comprises of engineering and construction of industrial, commercial, residential and other buildings, roads, bridges, flyovers, water supply and environment projects, railways, metro corridors, mining, power transmission and distribution lines, irrigation,smart meter projects etc. nb) Real estate segment comprises of group's real estate development / real estate construction business. nc) Others segment comprises of BOT road projects. n3.Segment revenue, segment results, segment assets and segment liabilities include the respective amounts identifiable to each of the segment. Unallocable income and expense include income earned and expense incurred on unallocable assets and liabilities respectively. nUnallocable assets mainly comprise investments, investment property, borrowings and bank balances that can be used across segments. Unallocable liabilities mainly comprise short term borrowings and interest accrued thereon. n4.The figures for the quarter ended March 31,2025 are the balancing figures between the audited figures of the full financial year ended March 31,2025 and unaudited figures for the nine months ended December 31,2024.



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 Remeasurement of the defined benefit plans -5000000 -5000000
Total Amount of items that will not be reclassified to profit and loss -5000000
2 Income tax relating to items that will not be reclassified to profit or loss -1300000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 600000 600000
Total Amount of items that will be reclassified to profit and loss 600000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -3100000