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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
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 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 11-02-2026   12:00:00
End date and time of board meeting 11-02-2026   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 01-10-2025 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 31,584.00 97,262.00
Other income 909.00 3,147.00
Total income 32,493.00 1,00,409.00
2 Expenses
(a) Cost of materials consumed 15,796.00 53,130.00
(b) Purchases of stock-in-trade 67.00 188.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,542.00 3,224.00
(d) Employee benefit expense 2,221.00 6,843.00
(e) Finance costs 34.00 106.00
(f) Depreciation, depletion and amortisation expense 1,355.00 4,019.00
(f) Other Expenses
1 Other Expenses 8,344.00 26,213.00
Total other expenses 8,344.00 26,213.00
Total expenses 30,359.00 93,723.00
3 Total profit before exceptional items and tax 2,134.00 6,686.00
4 Exceptional items (492.00) (492.00)
5 Total profit before tax 1,642.00 6,194.00
6 Tax expense
7 Current tax 475.00 1,683.00
8 Deferred tax (53.00) (93.00)
9 Total tax expenses 422.00 1,590.00
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 1,220.00 4,604.00
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 1,220.00 4,604.00
17 Other comprehensive income net of taxes 1,469.00 2,640.00
18 Total Comprehensive Income for the period 2,689.00 7,244.00
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 0.73 2.76
Diluted earnings (loss) per share from continuing operations 0.73 2.75
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 0.73 2.76
Diluted earnings (loss) per share from continuing and discontinued operations 0.73 2.75
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 nine months ended 31 December 2025 Financial Results are prepared and published in accordance with Regulation 33 of the SEBI LODR Regulations, 2015, as amended have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 11 February 2026. 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.On November 21 2025 the Government of India notified provisions of the Code on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security2020 and the Occupational Safety Health and Working Conditions Code 2020 .Labour Codes which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of best information available consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven non-recurring nature of this impact, the Company has disclosed such incremental impact as Impact of Labour Codes under Exceptional items in the Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ended December 31 2025. The incremental impact consisting of gratuity, leave encashment benefits and other long term employee benefits aggregating to Rs.4.92 crores and Rs.5.39 crores in Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ended December 31 2025 respectively primarily arises due to change in wage definition. 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.



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 Remeasurements of the defined benefit plans (78.00) (119.00)
2 Income-tax on remeasurements of defined benefit plans 6.00 9.00
3 Change in the fair value of investments in equity instruments 1,796.00 3,206.00
4 Income-tax on Change in the fair value of investments in equity instruments (255.00) (456.00)
Total Amount of items that will not be reclassified to profit and loss 1,469.00 2,640.00
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 1,469.00 2,640.00





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 31-07-2027