Integrated Filing — IndAS



General information about company

Scrip Code 534309
NSE Symbol NBCC
MSEI Symbol NOTLISTED
ISIN INE095N01031
Name of company NBCC (India) 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 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-10-2025
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 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-11-2025   12:00:00
End date and time of board meeting 13-11-2025   14:00:00
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 Not applicable



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 Consolidated Consolidated
1 Income
Revenue from operations 2,91,019.80 5,30,138.39
Other income 10,695.93 18,126.28
Total income 3,01,715.73 5,48,264.67
2 Expenses
(a) Cost of materials consumed 6,828.49 10,850.87
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 114.60 1,505.58
(d) Employee benefit expense 9,105.91 18,057.06
(e) Finance costs 1.20 1.91
(f) Depreciation, depletion and amortisation expense 304.52 605.20
(f) Other Expenses
1 Work & Consultancy expenses 2,61,987.54 4,72,668.79
2 Impairment losses / (Reversal of Impairment losses) 7.44 (554.57)
3 Write Offs 376.63 479.11
4 Other Expenses 2,526.93 6,043.57
Total other expenses 2,64,898.54 4,78,636.90
Total expenses 2,81,253.26 5,09,657.52
3 Total profit before exceptional items and tax 20,462.47 38,607.15
4 Exceptional items 0.00 0.00
5 Total profit before tax 20,462.47 38,607.15
6 Tax expense
7 Current tax 3,833.50 7,915.46
8 Deferred tax 973.00 1,532.88
9 Total tax expenses 4,806.50 9,448.34
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 15,655.97 29,158.81
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 12.75 13.18
16 Total profit (loss) for period 15,668.72 29,171.99
17 Other comprehensive income net of taxes 104.84 70.08
18 Total Comprehensive Income for the period 15,773.56 29,242.07
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 15,351.62 28,564.61
Total profit or loss, attributable to non-controlling interests 317.10 607.38
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 15,485.37 28,663.60
Total comprehensive income for the period attributable to owners of parent non-controlling interests 288.19 578.47
21 Details of equity share capital
Paid-up equity share capital 27,000.00 27,000.00
Face value of equity share capital 1 1
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 0.57 1.06
Diluted earnings (loss) per share from continuing operations 0.57 1.06
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 0.57 1.06
Diluted earnings (loss) per share from continuing and discontinued operations 0.57 1.06
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 results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on November 13, 2025. 2. The Statutory Auditors of the Company have carried out the limited review of these consolidated financial results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The Statutory Auditors have expressed unmodified conclusion. 3. The Board of Directors in its meeting held on November 13, 2025 have declared 2nd Interim Dividend of Rs.0.21 per share (face Value of Rs.1.00 per share) for the financial year 2025-26. 4. The Board of Directors in its meeting held on August 07, 2025 have declared 1st Interim Dividend of Rs.0.21 per share (face Value of Rs.1.00 per share) for the financial year 2025-26 and same has been paid on September 03, 2025. 5. The Final Dividend of Rs.0.14 per fully paid up equity Share of Rs.1.00 each for the financial year 2024-25 was approved in Annual General Meeting held on September 24, 2025 and paid on October 15, 2025. 6. The Parent Company has issued 90,00,00,000 equity shares of Rs.1.00 each as fully paid bonus shares in the ratio of one equity share of Rs.1.00 each for every two equity shares held on record date of October 7, 2024. This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per Ind AS 33. In line with the above, EPS (basic and diluted) have been adjusted for all periods presented. Due to space constraint refer the complete notes from pdf file of financial results uploaded on the stock exchange and website of the company.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 16,651.95
Capital work-in-progress 2,324.14
Investment property 35,939.69
Goodwill 0.00
Other intangible assets 82.88
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,927.10
Non-current financial assets
Non-current investments 0.02
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 14,726.83
Total non-current financial assets 14,726.85
Deferred tax assets (net) 24,269.46
Other non-current assets 1,664.22
Total non-current assets 97,586.29
2 Current assets
Inventories 95,892.09
Current financial asset
Current investments 18,713.36
Trade receivables, current 3,99,861.58
Cash and cash equivalents 2,01,492.12
Bank balance other than cash and cash equivalents 2,85,066.31
Loans, current 0.00
Other current financial assets 91,763.08
Total current financial assets 9,96,896.45
Current tax assets (net) 4,977.35
Other current assets 1,44,170.44
Total current assets 12,41,936.33
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 13,39,522.62
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 27,000.00
Other equity 2,40,119.29
Total equity attributable to owners of parent 2,67,119.29
Non controlling interest 18,450.48
Total equity 2,85,569.77
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 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 10,582.00
Total non-current financial liabilities 10,582.00
Provisions, non-current 6,199.06
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 13.18
Total non-current liabilities 16,794.24
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.66
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,70,718.21
Total Trade payable 4,70,718.87
Other current financial liabilities 1,42,835.94
Total current financial liabilities 6,13,554.81
Other current liabilities 3,92,864.09
Provisions, current 30,073.03
Current tax liabilities (Net) 666.68
Deferred government grants, Current 0.00
Total current liabilities 10,37,158.61
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 10,53,952.85
Total equity and liabilites 13,39,522.62
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 PMC 2,83,593.85 5,10,546.98
2 Real Estate 0.004657 2,573.79
3 EPC 6,739.74 16,570.03
4 Unallocated 0.0022051 0.0044759
Total Segment Revenue 2,91,019.80 5,30,138.39
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,91,019.80 5,30,138.39
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 PMC 15,883.83 32,953.49
2 Real Estate 490.60 928.15
3 EPC 430.33 951.48
4 Unallocated 3,671.66 3,789.12
Total Profit before tax 20,476.42 38,622.24
i. Finance cost 1.20 1.91
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 20,475.22 38,620.33
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 PMC 8,73,657.87 8,73,657.87
2 Real Estate 1,21,454.31 1,21,454.31
3 EPC 65,674.07 65,674.07
4 Unallocated 2,78,736.37 2,78,736.37
Total Segment Asset 13,39,522.62 13,39,522.62
Un-allocable Assets 0.00 0.00
Net Segment Asset 13,39,522.62 13,39,522.62
4 Segment Liabilities
Segment Liabilities
1 PMC 9,30,059.86 9,30,059.86
2 Real Estate 22,303.78 22,303.78
3 EPC 61,243.77 61,243.77
4 Unallocated 40,345.44 40,345.44
Total Segment Liabilities 10,53,952.85 10,53,952.85
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 10,53,952.85 10,53,952.85
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Group has reported segment information as per Ind AS 108 Operating Segments. The Group has identified three service line as its operating segments i.e. Project Management Consultancy (PMC), Real Estate and Engineering, Procurement & Construction (EPC). These operating segments are monitored by the Group's Chief Operating Decision Maker and strategic decisions are made on the basis of segment operating results.



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 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 Profit or Loss 2430000 1575000
Total Amount of items that will not be reclassified to profit and loss 24.30 15.75
2 Income tax relating to items that will not be reclassified to profit or loss 6.12 3.97
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss 11581000 7791000
Total Amount of items that will be reclassified to profit and loss 115.81 77.91
4 Income tax relating to items that will be reclassified to profit or loss 29.15 19.61
5 Total Other comprehensive income 104.84 70.08



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 38,607.15
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1.91
Adjustments for decrease (increase) in inventories 957.04
Adjustments for decrease (increase) in trade receivables, current (95,905.12)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (21,328.67)
Adjustments for decrease (increase) in other non-current assets (1,431.39)
Adjustments for other financial assets, non-current (174.31)
Adjustments for other financial assets, current 33,275.10
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (2,638.95)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (10,521.70)
Adjustments for increase (decrease) in other non-current liabilities (152.91)
Adjustments for depreciation and amortisation expense 605.20
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (554.57)
Adjustments for provisions, current 792.48
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (12,012.92)
Adjustments for other financial liabilities, non-current (5.30)
Adjustments for unrealised foreign exchange losses gains 77.91
Adjustments for dividend income 0.00
Adjustments for interest income 12,045.71
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (790.65)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (16,108.72)
Other adjustments for non-cash items (7,680.16)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,45,641.44)
Net cash flows from (used in) operations (1,07,034.29)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,728.40
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,09,762.69)
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 26.64
Purchase of property, plant and equipment 1,467.96
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 0.00
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 2,863.73
Purchase of other long-term assets 0.00
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 0.00
Interest received 7,428.08
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 13,531.06
Net cash flows from (used in) investing activities 22,381.55
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 17.27
Dividends paid 5,961.81
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,016.30)
Net cash flows from (used in) financing activities (10,995.38)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (98,376.52)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (98,376.52)
Cash and cash equivalents cash flow statement at beginning of period 2,99,868.64
Cash and cash equivalents cash flow statement at end of period 2,01,492.12