Integrated Filing — IndAS
General information about company
| Scrip Code |
502168 |
| NSE Symbol |
NCLIND |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE732C01016 |
| Name of company |
NCL INDUSTRIES 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 |
13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
03-02-2026 |
| 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 |
13-02-2026 13:30:00 |
| End date and time of board meeting |
13-02-2026 14:45:00 |
| 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 |
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 |
34,298.91 |
1,02,650.35 |
|
Other income |
764.27 |
1,966.60 |
|
Total income |
35,063.18 |
1,04,616.95 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
10,464.16 |
30,699.70 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(299.50) |
(1,360.40) |
| (d) |
Employee benefit expense |
1,888.47 |
5,562.37 |
| (e) |
Finance costs |
524.88 |
1,521.34 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,519.65 |
4,209.97 |
| (f) |
Other Expenses |
| 1 |
Power |
3,039.76 |
9,118.81 |
| 2 |
Fuel |
7,639.36 |
20,278.79 |
| 3 |
Transport & Handling |
7,552.60 |
21,891.42 |
| 4 |
Inter segment transfers |
(4,194.95) |
(12,022.52) |
| 5 |
other expenditure |
4,593.81 |
14,882.43 |
|
Total other expenses |
18,630.58 |
54,148.93 |
|
Total expenses |
32,728.24 |
94,781.91 |
| 3 |
Total profit before exceptional items and tax |
2,334.94 |
9,835.04 |
| 4 |
Exceptional items |
0.00 |
(977.22) |
| 5 |
Total profit before tax |
2,334.94 |
8,857.82 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
997.26 |
3,405.08 |
| 8 |
Deferred tax |
13.26 |
111.37 |
| 9 |
Total tax expenses |
1,010.52 |
3,516.45 |
| 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 |
1,324.42 |
5,341.37 |
| 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 |
1,324.42 |
5,341.37 |
| 17 |
Other comprehensive income net of taxes |
0.00 |
0.00 |
| 18 |
Total Comprehensive Income for the period |
1,324.42 |
5,341.37 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
0.00 |
0.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
0.00 |
0.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
4,523.28 |
4,523.28 |
|
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 |
2.93 |
11.81 |
|
Diluted earnings (loss) per share from continuing operations |
2.93 |
11.81 |
| 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 |
2.93 |
11.81 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.93 |
11.81 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 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 |
(a) Cement Division |
37,447.99 |
1,17,694.77 |
| 2 |
(b) Boards Division |
3,921.70 |
11,389.07 |
| 3 |
(c ) Energy Division |
0.003488 |
0.0067566 |
| 4 |
(d) Ready Mix concrete division |
3,159.02 |
9,743.61 |
| 5 |
(e ) Doors Division |
0.0004644 |
0.0048532 |
| 6 |
(f) Unallocated |
0.00 |
0.00 |
| 7 |
(g) Taxes and duties |
(6,430.12) |
(25,315.57) |
| 8 |
(h) Exceptional items |
0.00 |
0.00 |
|
Total Segment Revenue |
38,493.83 |
1,14,672.86 |
|
Less: Inter segment revenue |
4,194.92 |
12,022.51 |
|
Revenue from operations |
34,298.91 |
1,02,650.35 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
(a) Cement Division |
1,993.61 |
10,119.52 |
| 2 |
(b) Boards Division |
418.96 |
546.06 |
| 3 |
(c ) Energy Division |
244.34 |
377.56 |
| 4 |
(d) Ready Mix concrete division |
110.61 |
193.06 |
| 5 |
(e ) Doors Division |
(110.56) |
(493.02) |
| 6 |
(f) Unallocated |
202.55 |
612.29 |
| 7 |
(g) Taxes and duties |
0.00 |
0.00 |
| 8 |
(h) Exceptional items |
0.00 |
(977.21) |
|
Total Profit before tax |
2,859.51 |
10,378.26 |
|
i. Finance cost |
524.58 |
1,520.44 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
0.00 |
|
Profit before tax |
2,334.93 |
8,857.82 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
(a) Cement Division |
1,15,975.40 |
1,15,975.40 |
| 2 |
(b) Boards Division |
12,664.93 |
12,664.93 |
| 3 |
(c ) Energy Division |
1,765.94 |
1,765.94 |
| 4 |
(d) Ready Mix concrete division |
4,643.48 |
4,643.48 |
| 5 |
(e ) Doors Division |
9,312.85 |
9,312.85 |
| 6 |
(f) Unallocated |
19,358.78 |
19,358.78 |
| 7 |
(g) Taxes and duties |
0.00 |
0.00 |
| 8 |
(h) Exceptional items |
0.00 |
0.00 |
|
Total Segment Asset |
1,63,721.38 |
1,63,721.38 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
1,63,721.38 |
1,63,721.38 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
(a) Cement Division |
34,278.43 |
34,278.43 |
| 2 |
(b) Boards Division |
2,215.45 |
2,215.45 |
| 3 |
(c ) Energy Division |
42.39 |
42.39 |
| 4 |
(d) Ready Mix concrete division |
2,588.89 |
2,588.89 |
| 5 |
(e ) Doors Division |
332.23 |
332.23 |
| 6 |
(f) Unallocated |
1,24,263.99 |
1,24,263.99 |
| 7 |
(g) Taxes and duties |
0.00 |
0.00 |
| 8 |
(h) Exceptional items |
0.00 |
0.00 |
|
Total Segment Liabilities |
1,63,721.38 |
1,63,721.38 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
1,63,721.38 |
1,63,721.38 |
|
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 |
|
|
Total Amount of items that will not be reclassified to profit and loss |
|
|
| 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 |
0.00 |
0.00 |
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 |
M BHASKARA RAO & CO |
Yes |
30-04-2027 |