Integrated Filing — IndAS



General information about company

Scrip Code 500730
NSE Symbol NOCIL
MSEI Symbol NOTLISTED
ISIN INE163A01018
Name of company NOCIL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 31-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Company is primarily engaged in the business of manufacture of Rubber Chemicals, which in the context of Indian Accounting Standard (Ind AS) 108 on ' Operating Segments ',
Start date and time of board meeting 31-10-2025   14:30:00
End date and time of board meeting 31-10-2025   18:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 06-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.nocil.com/wp-content/uploads/2025/05/Policy-on-Related-Party-Transaction.pdf
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
NA



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 32,056.00 65,678.00
Other income 1,602.00 2,238.00
Total income 33,658.00 67,916.00
2 Expenses
(a) Cost of materials consumed 17,900.00 37,334.00
(b) Purchases of stock-in-trade 82.00 121.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 822.00 682.00
(d) Employee benefit expense 2,319.00 4,622.00
(e) Finance costs 35.00 72.00
(f) Depreciation, depletion and amortisation expense 1,330.00 2,664.00
(f) Other Expenses
1 Other Expenses 8,841.00 17,869.00
Total other expenses 8,841.00 17,869.00
Total expenses 31,329.00 63,364.00
3 Total profit before exceptional items and tax 2,329.00 4,552.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,329.00 4,552.00
6 Tax expense
7 Current tax 577.00 1,208.00
8 Deferred tax 26.00 (40.00)
9 Total tax expenses 603.00 1,168.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,726.00 3,384.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,726.00 3,384.00
17 Other comprehensive income net of taxes 564.00 1,171.00
18 Total Comprehensive Income for the period 2,290.00 4,555.00
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 16,702.00 16,702.00
Face value of equity share capital 10 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 1.04 2.03
Diluted earnings (loss) per share from continuing operations 1.03 2.02
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.04 2.03
Diluted earnings (loss) per share from continuing and discontinued operations 1.03 2.02
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 Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and six months ended 30 September 2025 Financial Results are prepared and published in accordance with Regulation 33 of the SEBI Listing Obligations & Disclosure Requirements Regulations 2015 as amended have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 31 October 2025. These Financial Results have been subjected to limited review by the statutory auditors of the Nocil Limited the Company. These Financial Results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 Interim Financial Reporting Ind AS - 34, as prescribed under Section 133 of the Companies Act 2013 read with the relevant Rules issued thereunder and other accounting principles generally accepted in India. 2.The Company is primarily engaged in the business of manufacture of Rubber Chemicals which in the context of Indian Accounting Standard (Ind AS) 108 on Operating Segments constitutes a single reportable segment. 3.The Statement of Consolidated Unaudited Financial Results of NOCIL Limited have been prepared in accordance with Ind AS 110 Consolidated Financial Statements. The Financial results of the wholly owned subsidiary company, PIL Chemicals Limited together referred to as the NOCIL Group, have been consolidated with the Company. 4.The Statement of Standalone and Consolidated Unaudited Cash Flows has been prepared under the indirect method as set out in Ind AS 7 Statement of Cash Flows.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 80,858.00
Capital work-in-progress 17,615.00
Investment property 38.00
Goodwill 0.00
Other intangible assets 342.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 15,939.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 996.00
Total non-current financial assets 16,935.00
Deferred tax assets (net) 0.00
Other non-current assets 6,309.00
Total non-current assets 1,22,097.00
2 Current assets
Inventories 20,399.00
Current financial asset
Current investments 26,690.00
Trade receivables, current 27,522.00
Cash and cash equivalents 2,205.00
Bank balance other than cash and cash equivalents 304.00
Loans, current 0.00
Other current financial assets 653.00
Total current financial assets 57,374.00
Current tax assets (net)
Other current assets 6,575.00
Total current assets 84,348.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,06,445.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 16,702.00
Other equity 1,59,987.00
Total equity attributable to owners of parent 1,76,689.00
Non controlling interest
Total equity 1,76,689.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 599.00
Total non-current financial liabilities 599.00
Provisions, non-current 1,324.00
Deferred tax liabilities (net) 10,874.00
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 12,797.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 433.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11,493.00
Total Trade payable 11,926.00
Other current financial liabilities 3,726.00
Total current financial liabilities 15,652.00
Other current liabilities 628.00
Provisions, current 618.00
Current tax liabilities (Net) 61.00
Deferred government grants, Current 0.00
Total current liabilities 16,959.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 29,756.00
Total equity and liabilites 2,06,445.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans (41.00) (41.00)
2 Income-tax on remeasurements of defined benefit plans 3.00 3.00
3 Change in the fair value of investments in equity instruments 704.00 1,410.00
4 Income-tax on Change in the fair value of investments in equity instruments (102.00) (201.00)
Total Amount of items that will not be reclassified to profit and loss 564.00 1,171.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 564.00 1,171.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,552.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 72.00
Adjustments for decrease (increase) in inventories 7,706.00
Adjustments for decrease (increase) in trade receivables, current 3,615.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (887.00)
Adjustments for decrease (increase) in other non-current assets (899.00)
Adjustments for other financial assets, non-current 1.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 107.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 159.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,664.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 280.00
Adjustments for provisions, non-current (327.00)
Adjustments for other financial liabilities, current (368.00)
Adjustments for other financial liabilities, non-current 32.00
Adjustments for unrealised foreign exchange losses gains (281.00)
Adjustments for dividend income 700.00
Adjustments for interest income (508.00)
Adjustments for share-based payments 131.00
Adjustments for fair value losses (gains) (204.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,562.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (39.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 10,008.00
Net cash flows from (used in) operations 14,560.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,147.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 13,413.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 300.00
Purchase of property, plant and equipment 10,311.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 9.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 33,157.00
Purchase of other long-term assets 34,462.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 700.00
Interest received 713.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 17.00
Net cash flows from (used in) investing activities (9,895.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 201.00
Dividends paid 3,387.00
Interest paid 1.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (3,589.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (71.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1.00
Net increase (decrease) in cash and cash equivalents (70.00)
Cash and cash equivalents cash flow statement at beginning of period 2,275.00
Cash and cash equivalents cash flow statement at end of period 2,205.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Kalyaniwalla & Mistry LLP Yes 31-07-2017


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 NOCIL Limited PIL Chemicals Limited Subsidiary Company Purchase of goods or services 2,200.00 Wholly owned subsidiary acting as a dedicated ancillary unit 982.00 107.00 196.00
2 NOCIL Limited PIL Chemicals Limited Subsidiary Company Any other transaction Riembursement of expenses 0.00 Wholly owned subsidiary acting as a dedicated ancillary unit 132.00 (10.00) (33.00) Textual Information(1)
3 NOCIL Limited PIL Chemicals Limited Subsidiary Company Dividend received 0.00 Wholly owned subsidiary acting as a dedicated ancillary unit 600.00 0.00 0.00 Textual Information(2)
4 NOCIL Limited Mafatlal Industries Limited Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Dividend received 0.00 NA 98.00 0.00 0.00 Textual Information(3)
5 NOCIL Limited Mafatlal Industries Limited Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Dividend paid 0.00 NA 505.00 0.00 0.00 Textual Information(4)
6 NOCIL Limited Vrata Tech Solutions Pvt Ltd Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Purchase of goods or services 200.00 IT & SAP support services provided to the company 65.00 (2.00) (41.00)
7 NOCIL Limited Sri Chaitanya Health and Care Trust Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Any other transaction CSR 155.00 We contributed Rs.150 Lakhs for FY 2024-25 under CSR Activity. This is subject to overall limits for the Company and the amount as recommended by the CSR committee and approved by the Board. 65.00 0.00 0.00
8 NOCIL Limited N.M Sadguru Water and Development Foundation Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Any other transaction CSR 45.00 We contributed Rs.50 Lakhs for FY 2024-25 under CSR Activity. This is subject to overall limits for the Company and the amount as recommended by the CSR committee and approved by the Board. 35.00 0.00 0.00
9 NOCIL Limited NOCIL Employee Trust Fund Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Any other transaction Contributions paid to funds 0.00 Based on terms of appointment 74.00 74.00 0.00 Textual Information(5)
10 NOCIL Limited NOCIL Employee Trust Fund Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Any other transaction Post-Employment Benefits paid on behalf of Trust Based on terms of appointment 235.00 0.00 0.00
11 NOCIL Limited Hrishikesh A Mafatlal KMP Remuneration Based on terms of appointment 190.00 181.00 91.00
12 NOCIL Limited Anand V.S KMP Remuneration Based on terms of appointment 147.00 38.00 1.00
13 NOCIL Limited NOCIL Employee Trust Fund Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Any other transaction Contributions paid to funds Based on terms of appointment 193.00 (79.00) (4,100.00)
14 NOCIL Limited NOCIL Employee Trust Fund Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Any other transaction Contributions paid to funds Based on terms of appointment 38.00 38.00 0.00
15 NOCIL Limited NOCIL Employee Trust Fund Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Any other transaction Post-Employment Benefits paid on behalf of Trust Based on terms of appointment 85.00 0.00 0.00
16 NOCIL Limited NOCIL Employee Trust Fund Enterprises over which Key Management Personnel and their relatives are able to exercise significant influence Any other transaction Post-Employment Benefits paid on behalf of Trust Based on terms of appointment 157.00 0.00 0.00
17 NOCIL Limited P. Srinivasan KMP Remuneration Based on terms of appointment 116.00 16.00 9.00
18 NOCIL Limited Prasanna Pandit KMP Remuneration Based on terms of appointment 94.00 13.00 7.00
19 NOCIL Limited Amit Vyas  KMP Remuneration Based on terms of appointment 43.00 5.00 3.00
Total value of transaction during the reporting period 3,854.00



Text Block

Textual Information(1) At actuals value approved by the Audit Committee
Textual Information(2) At actuals value approved by the Audit Committee
Textual Information(3) At actuals value approved by the Audit Committee
Textual Information(4) At actuals value approved by the Audit Committee
Textual Information(5) At actuals value approved by the Audit Committee