| 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 | 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 | 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 |
| 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 | 4,86,829.00 | 14,59,029.00 | |
| Other income | 3,214.00 | 10,313.00 | |
| Total income | 4,90,043.00 | 14,69,342.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,68,589.00 | 5,15,556.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (9,877.00) | (16,312.00) |
| (d) | Employee benefit expense | 20,710.00 | 61,920.00 |
| (e) | Finance costs | 19,638.00 | 53,182.00 |
| (f) | Depreciation, depletion and amortisation expense | 5,857.00 | 17,052.00 |
| (f) | Other Expenses | ||
| 1 | Sub- Contractor work bills | 2,07,105.00 | 6,12,805.00 |
| 2 | Construction Expenses | 47,331.00 | 1,28,532.00 |
| 3 | Others | 9,347.00 | 27,961.00 |
| Total other expenses | 2,63,783.00 | 7,69,298.00 | |
| Total expenses | 4,68,700.00 | 14,00,696.00 | |
| 3 | Total profit before exceptional items and tax | 21,343.00 | 68,646.00 |
| 4 | Exceptional items | (3,367.00) | (3,367.00) |
| 5 | Total profit before tax | 17,976.00 | 65,279.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,787.00 | 11,909.00 |
| 8 | Deferred tax | 850.00 | 3,229.00 |
| 9 | Total tax expenses | 4,637.00 | 15,138.00 |
| 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 | 13,339.00 | 50,141.00 |
| 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 | 183.00 | 578.00 |
| 16 | Total profit (loss) for period | 13,522.00 | 50,719.00 |
| 17 | Other comprehensive income net of taxes | 548.00 | 522.00 |
| 18 | Total Comprehensive Income for the period | 14,070.00 | 51,241.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 12,246.00 | 46,930.00 | |
| Total profit or loss, attributable to non-controlling interests | 1,276.00 | 3,789.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 12,794.00 | 47,452.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,276.00 | 3,789.00 | |
| 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 | 1.95 | 7.47 | |
| Diluted earnings (loss) per share from continuing operations | 1.95 | 7.47 | |
| 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 | 1.95 | 7.47 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.95 | 7.47 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1.The above Statement of unaudited consolidated 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 consolidated financial results and issued unmodified report thereon. 2.Effective November 21, 2025, consequent to the introduction of New Labour Codes, the Group has assessed the financial implications of these changes which has resulted in increase in provision for employee benefit expenses of Rs 33.67 crores, which is disclosed as 'exceptional item' in the consolidated financial results for the quarter and nine months ended December 31, 2025. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Construction | 4,82,658.00 | 14,37,552.00 | ||||
| 2 | Real estate | 4,171.00 | 21,477.00 | ||||
| 3 | Others | 0.00 | 0.00 | ||||
| Total Segment Revenue | 4,86,829.00 | 14,59,029.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 4,86,829.00 | 14,59,029.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Construction | 26,193.00 | 77,963.00 | ||||
| 2 | Real estate | 789.00 | 2,959.00 | ||||
| 3 | Others | (68.00) | (63.00) | ||||
| Total Profit before tax | 26,914.00 | 80,859.00 | |||||
| i. Finance cost | 5,870.00 | 14,545.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (482.00) | (2,910.00) | |||||
| Profit before tax | 21,526.00 | 69,224.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Construction | 23,17,530.00 | 23,17,530.00 | ||||
| 2 | Real estate | 1,07,506.00 | 1,07,506.00 | ||||
| 3 | Others | 6,009.00 | 6,009.00 | ||||
| Total Segment Asset | 24,31,045.00 | 24,31,045.00 | |||||
| Un-allocable Assets | 1,21,490.00 | 1,21,490.00 | |||||
| Net Segment Asset | 25,52,535.00 | 25,52,535.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Construction | 14,60,390.00 | 14,60,390.00 | ||||
| 2 | Real estate | 51,342.00 | 51,342.00 | ||||
| 3 | Others | 5,098.00 | 5,098.00 | ||||
| Total Segment Liabilities | 15,16,830.00 | 15,16,830.00 | |||||
| Un-allocable Liabilities | 2,51,022.00 | 2,51,022.00 | |||||
| Net Segment Liabilities | 17,67,852.00 | 17,67,852.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 1.The Group has reported segment information as per Ind AS 108 Operating Segments. The identification of operating segments is consistent with performance assessment and resource allocation by the management. 2.a) Construction segment comprises of engineering and construction of industrial, commercial, residential and other buildings, roads, bridges, flyovers, water supply and environment projects, railways, metro corridors, mining, power transmission and distribution lines, irrigation, smart meter projects etc. b) Real estate segment comprises of group's real estate development / real estate construction business. c) Others segment comprises of BOT projects. 3.Segment revenue, segment results, segment assets and segment liabilities include the respective amounts identifiable to each of the segment. Unallocable income and expense include income earned and expense incurred on unallocable assets and liabilities respectively. Unallocable assets mainly comprise investments, investment property, borrowings and bank balances that can be used across segments. Unallocable liabilities mainly comprise short term borrowings and interest accrued thereon. |
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| 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 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 | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | 99.00 | 148.00 |
| Total Amount of items that will be reclassified to profit and loss | 99.00 | 148.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 548.00 | 522.00 |