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 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 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



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 3384670000
Other income 43663000
Total income 3428333000
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 54916000
(f) Depreciation, depletion and amortisation expense 134597000
(f) Other Expenses
1 Power &Fuel 925471000 925471000
2 Transport &Handling 706111000 706111000
3 Inter Segment Transfers -399273000 -399273000
4 Other Expenses 512213000 512213000
Total other expenses 1744522000
Total expenses 3067355000
3 Total profit before exceptional items and tax 360978000
4 Exceptional items 0
5 Total profit before tax 360978000
6 Tax expense
7 Current tax 150527000
8 Deferred tax 7704000
9 Total tax expenses 158231000
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 202747000
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 202747000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 202747000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 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 4.48
Diluted earnings (loss) per share from continuing operations 4.48
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 4.48
Diluted earnings (loss) per share from continuing and discontinued operations 4.48
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 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 6615000 6615000
5 Doors Division -17917000 -17917000
6 Taxes &Duties 0 0
Total Profit before tax 401439000
i. Finance cost 54916000 54916000
ii. Other Unallocable Expenditure net off Unallocable income -14455000 -14455000
Profit before tax 360978000
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 1935256000 1935256000
Net Segment Asset 16536582000 16536582000
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 12173758000 12173758000
Net Segment Liabilities 16536582000 16536582000
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
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