Integrated Filing — IndAS



General information about company
Scrip Code 502168
NSE Symbol NCLIND
MSEI Symbol NOTLISTED
ISIN INE732C01016
Name of company NCL INDUSTRIES 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 08-Aug-2025   18:00:00
End date and time of board meeting 08-Aug-2025   20:05:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable to the Company



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 Standalone
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 3384670000
Other income 43632000
Total income 3428302000
2 Expenses
(a) Cost of materials consumed 1057860000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -110127000
(d) Employee benefit expense 185587000
(e) Finance costs 56675000
(f) Depreciation, depletion and amortisation expense 133736000
(f) Other Expenses
1 Power &Fuel 925471000 925471000
2 Transport &Handling 706111000 706111000
3 Inter Segment Transfers -399273000 -399273000
4 Other Expenses 512142000 512142000
Total other expenses 1744451000
Total expenses 3068182000
3 Total profit before exceptional items and tax 360120000
4 Exceptional items 0
5 Total profit before tax 360120000
6 Tax expense
7 Current tax 150311000
8 Deferred tax 7704000
9 Total tax expenses 158015000
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 202105000
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 202105000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 202105000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 452328000
Face value of equity share capital 10
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 4.47
Diluted earnings (loss) per share from continuing operations 4.47
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 4.47
Diluted earnings (loss) per share from continuing and discontinued operations 4.47
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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement Division 4053524000 4053524000
2 Boards Division 322942000 322942000
3 Energy Division 0 0
4 ReadyMix Concrete Division 344340000 344340000
5 Doors Division 35961000 35961000
6 Taxes &Duties -972825000 -972825000
Total Segment Revenue 3783942000
Less: Inter segment revenue 399272000 399272000
Revenue from operations 3384670000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement Division 428168000 428168000
2 Boards Division -6325000 -6325000
3 Energy Division -9102000 -9102000
4 ReadyMix Concrete Division 6613000 6613000
5 Doors Division -17917000 -17917000
6 Taxes &Duties 0 0
Total Profit before tax 401437000
i. Finance cost 56675000 56675000
ii. Other Unallocable Expenditure net off Unallocable income -15358000 -15358000
Profit before tax 360120000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement Division 11618322000 11618322000
2 Boards Division 1392394000 1392394000
3 Energy Division 163825000 163825000
4 ReadyMix Concrete Division 440739000 440739000
5 Doors Division 986046000 986046000
6 Taxes &Duties 0 0
Total Segment Asset 14601326000 14601326000
Un-allocable Assets 2072230000 2072230000
Net Segment Asset 16673556000 16673556000
4 Segment Liabilities
Segment Liabilities
1 Cement Division 3830921000 3830921000
2 Boards Division 213262000 213262000
3 Energy Division 5686000 5686000
4 ReadyMix Concrete Division 264617000 264617000
5 Doors Division 48338000 48338000
6 Taxes &Duties 0 0
Total Segment Liabilities 4362824000 4362824000
Un-allocable Liabilities 12310732000 12310732000
Net Segment Liabilities 16673556000 16673556000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
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