Integrated Filing — IndAS
General information about company
| Scrip Code |
543334 |
| NSE Symbol |
NUVOCO |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE118D01016 |
| Name of company |
NUVOCO VISTAS CORPORATION 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 |
15-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
15-01-2026 14:30:00 |
| End date and time of board meeting |
15-01-2026 15:35:00 |
| 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
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,70,127.00 |
8,03,154.00 |
|
Other income |
276.00 |
2,144.00 |
|
Total income |
2,70,403.00 |
8,05,298.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
40,992.00 |
1,25,663.00 |
| (b) |
Purchases of stock-in-trade |
7,286.00 |
20,746.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
2,501.00 |
(3,383.00) |
| (d) |
Employee benefit expense |
18,253.00 |
54,032.00 |
| (e) |
Finance costs |
9,865.00 |
31,734.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
22,328.00 |
65,607.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
49,868.00 |
1,46,632.00 |
| 2 |
Freight and forwarding charges |
71,859.00 |
2,15,127.00 |
| 3 |
Other expenses |
40,997.00 |
1,17,408.00 |
|
Total other expenses |
1,62,724.00 |
4,79,167.00 |
|
Total expenses |
2,63,949.00 |
7,73,566.00 |
| 3 |
Total profit before exceptional items and tax |
6,454.00 |
31,732.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
6,454.00 |
31,732.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,100.00 |
14,493.00 |
| 8 |
Deferred tax |
(2,583.00) |
(4,657.00) |
| 9 |
Total tax expenses |
1,517.00 |
9,836.00 |
| 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 |
4,937.00 |
21,896.00 |
| 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 |
4,937.00 |
21,896.00 |
| 17 |
Other comprehensive income net of taxes |
(49.00) |
(143.00) |
| 18 |
Total Comprehensive Income for the period |
4,888.00 |
21,753.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
4,905.00 |
21,864.00 |
|
Total profit or loss, attributable to non-controlling interests |
32.00 |
32.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
4,856.00 |
21,721.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
32.00 |
32.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
35,716.00 |
35,716.00 |
|
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 |
1.38 |
6.13 |
|
Diluted earnings (loss) per share from continuing operations |
1.38 |
6.13 |
| 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 |
1.38 |
6.13 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.38 |
6.13 |
| 24 |
Debt equity ratio |
0.500 |
0.500 |
| 25 |
Debt service coverage ratio |
1.400 |
0.8400 |
| 26 |
Interest service coverage ratio |
3.9400 |
3.2700 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| 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 |
CEMENT |
2,45,583.00 |
7,30,402.00 |
| 2 |
Ready Mix Concrete and others |
25,651.00 |
76,870.00 |
|
Total Segment Revenue |
2,71,234.00 |
8,07,272.00 |
|
Less: Inter segment revenue |
1,107.00 |
4,118.00 |
|
Revenue from operations |
2,70,127.00 |
8,03,154.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
CEMENT |
16,643.00 |
63,378.00 |
| 2 |
Ready Mix Concrete and others |
(600.00) |
(2,056.00) |
|
Total Profit before tax |
16,043.00 |
61,322.00 |
|
i. Finance cost |
9,865.00 |
31,734.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(276.00) |
(2,144.00) |
|
Profit before tax |
6,454.00 |
31,732.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
CEMENT |
19,08,843.00 |
19,08,843.00 |
| 2 |
Ready Mix Concrete and others |
81,781.00 |
81,781.00 |
|
Total Segment Asset |
19,90,624.00 |
19,90,624.00 |
|
Un-allocable Assets |
17,167.00 |
17,167.00 |
|
Net Segment Asset |
20,07,791.00 |
20,07,791.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
CEMENT |
4,82,639.00 |
4,82,639.00 |
| 2 |
Ready Mix Concrete and others |
47,370.00 |
47,370.00 |
|
Total Segment Liabilities |
5,30,009.00 |
5,30,009.00 |
|
Un-allocable Liabilities |
4,96,785.00 |
4,96,785.00 |
|
Net Segment Liabilities |
10,26,794.00 |
10,26,794.00 |
|
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| 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 |
Remeasurement gain/ (loss) of defined benefit plans |
(102.00) |
(306.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(102.00) |
(306.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(37.00) |
(108.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Net change in fair value of derivatives designated of cash flow hedges |
25.00 |
85.00 |
|
Total Amount of items that will be reclassified to profit and loss |
25.00 |
85.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
9.00 |
30.00 |
| 5 |
Total Other comprehensive income |
(49.00) |
(143.00) |