Integrated Filing — IndAS



General information about company

Scrip Code 500294
NSE Symbol NCC
MSEI Symbol NOTLISTED
ISIN INE868B01028
Name of company NCC 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-01-2026
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 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 Construction and Infrastructure
Start date and time of board meeting 05-02-2026   12:30:00
End date and time of board meeting 05-02-2026   15:50:00
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 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



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 Standalone Standalone
1 Income
Revenue from operations 4,04,289.00 12,14,778.00
Other income 3,938.00 13,931.00
Total income 4,08,227.00 12,28,709.00
2 Expenses
(a) Cost of materials consumed 1,63,556.00 5,00,947.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 19,953.00 59,585.00
(e) Finance costs 16,835.00 47,227.00
(f) Depreciation, depletion and amortisation expense 5,673.00 16,638.00
(f) Other Expenses
1 Sub- Contractor work bills 1,42,433.00 4,14,110.00
2 Construction expenses 37,077.00 1,14,218.00
3 Other Expenses 8,539.00 25,960.00
Total other expenses 1,88,049.00 5,54,288.00
Total expenses 3,94,066.00 11,78,685.00
3 Total profit before exceptional items and tax 14,161.00 50,024.00
4 Exceptional items (3,315.00) (3,315.00)
5 Total profit before tax 10,846.00 46,709.00
6 Tax expense
7 Current tax 2,911.00 9,035.00
8 Deferred tax (266.00) 286.00
9 Total tax expenses 2,645.00 9,321.00
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 8,201.00 37,388.00
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 8,201.00 37,388.00
17 Other comprehensive income net of taxes 435.00 366.00
18 Total Comprehensive Income for the period 8,636.00 37,754.00
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 12,557.00 12,557.00
Face value of equity share capital 2 2
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 1.3 5.95
Diluted earnings (loss) per share from continuing operations 1.3 5.95
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 1.3 5.95
Diluted earnings (loss) per share from continuing and discontinued operations 1.3 5.95
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 Statement of unaudited standalone financial results of NCC Limited (the Company), which have been prepared in accordance with the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI) were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on February 05, 2026. The Statutory Auditors have carried out a limited review on the unaudited standalone financial results and issued unmodified report thereon. 2.Effective November 21, 2025, consequent to the introduction of New Labour Codes, the Company has assessed the financial implications of these changes which has resulted in increase in provision for employee benefit expenses of Rs.33.15 crores, which is disclosed as 'exceptional item' in the standalone financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. 3.Pursuant to the Scheme of Amalgamation approved by the Hon'ble National Company Law Tribunal (NCLT), Hyderabad, vide order dated January 30, 2026, NCC Infrastructure Holdings Limited (a wholly owned subsidiary) has merged with the Company, with effect from April 1, 2024 as required by Appendix C to Ind AS 103 on Business Combinations. Accordingly, the financial information of the wholly owned subsidiary is included in the financial results of the Company and has been restated for comparative periods and the impact of this restatement is not material. 4.The exceptional items for the year ended March 31, 2025 of Rs.38.63 Cr pertain to provision made for impairment of investment in one of the subsidiaries.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 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 01-10-2025 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the defined benefit plans 600.00 500.00
2 Income tax relating to items that will not be reclassified to profit or loss (151.00) (126.00)
Total Amount of items that will not be reclassified to profit and loss 449.00 374.00
2 Income tax relating to items that will not be reclassified to profit or loss 14.00 8.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 435.00 366.00