Integrated Filing — IndAS



General information about company

Scrip Code 534309
NSE Symbol NBCC
MSEI Symbol NOTLISTED
ISIN INE095N01031
Name of company NBCC (India) 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 02-02-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 13-02-2026   12:00:00
End date and time of board meeting 13-02-2026   15:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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
The company does not have any default on loan and Debt Securities as December 31, 2025.



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 2,08,753.75 5,84,155.85
Other income 6,502.69 24,884.27
Total income 2,15,256.44 6,09,040.12
2 Expenses
(a) Cost of materials consumed 22,999.81 23,287.82
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (23,126.58) (21,621.00)
(d) Employee benefit expense 7,234.30 21,277.86
(e) Finance costs 0.23 1.12
(f) Depreciation, depletion and amortisation expense 221.79 650.68
(f) Other Expenses
1 Work & Consultancy expenses 1,87,483.81 5,22,639.72
2 Impairment losses / (Reversal of Impairment losses) 118.98 876.73
3 Write Offs 500.93 930.88
4 Other Expenses 2,303.33 7,032.54
Total other expenses 1,90,407.05 5,31,479.87
Total expenses 1,97,736.60 5,55,076.35
3 Total profit before exceptional items and tax 17,519.84 53,963.77
4 Exceptional items 8,015.53 8,015.53
5 Total profit before tax 25,535.37 61,979.30
6 Tax expense
7 Current tax 5,932.09 12,536.98
8 Deferred tax 185.09 1,361.37
9 Total tax expenses 6,117.18 13,898.35
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 242.07 242.07
11 Net Profit Loss for the period from continuing operations 19,660.26 48,323.02
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 19,660.26 48,323.02
17 Other comprehensive income net of taxes (255.35) (120.13)
18 Total Comprehensive Income for the period 19,404.91 48,202.89
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 27,000.00 27,000.00
Face value of equity share capital 1 1
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 1.79
Diluted earnings (loss) per share from continuing operations 0.73 1.79
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 1.79
Diluted earnings (loss) per share from continuing and discontinued operations 0.73 1.79
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 results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on February 13, 2026. 2. The Statutory Auditors of the Company have carried out the limited review of these standalone financial results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015; as amended. The Statutory Auditors have expressed unmodified conclusion. 3. The Board of Directors in its meeting held on November 13, 2025 have declared 2nd Interim dividend of Rs. 0.21 per share (face value of Rs 1.00 per share) for the financial year 2025-26 and same has been paid on December 09, 2025. 4. The Company Real estate Land bank includes Rs. 2552.39 Lakh (Previous year Rs. 2552.39 Lakh) toward Land for a Group Housing Plot admeasuring 30,436 Sqm. at Naya Raipur, Chhattisgarh, lease deed in respect of which is yet to be executed. As per the terms of allotment, lease deed shall be executed between owners association / Housing society, to-be-formed in future and Naya Raipur Development Authority (NRDA). The company is in the process of development of land, approval for development from various authorities is being taken. 5. The Company Real estate Land bank includes Rs. 13178.41 Lakh (Previous year Rs. 13178.41 Lakh) toward Land for a Group Housing Plot admeasuring 16,753.99 Sqm. at Faridabad, execution of conveyance deed in respect of which is pending for want of Environment clearance which is dependent on submission of NOC from Forest Department. NOC from Forest department was not received on the ground that “the criteria for clarification of deemed forests is pending before the Hon’ble Supreme Court and Govt. of Haryana has yet not identified deemed forests”. Company has taken up the matter with Government of Haryana to either issue necessary instructions to Forest Department for issuing of NOC as required for Environmental Clearance or refund the amount paid with interest to company. A provision of Rs. 1073.66 Lakh as at December 31, 2025 (up to March 31, 2025 Rs. 1073.66 Lakh) has been created in the books towards reduction in the Net Realisable Value of the said land. For detailed note please see financials in pdf format.



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)
1 PMC 2,01,089.08 5,62,181.61
2 Real Estate 2,659.33 5,737.25
3 EPC 4,355.39 15,365.69
4 Unalloacated 0.0064995 0.008713
Total Segment Revenue 2,08,753.75 5,84,155.85
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,08,753.75 5,84,155.85
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 PMC 13,018.37 40,731.11
2 Real Estate 10,255.48 11,276.48
3 EPC 1,748.96 2,595.89
4 Unalloacated 512.79 7,376.94
Total Profit before tax 25,535.60 61,980.42
i. Finance cost 0.23 1.12
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 25,535.37 61,979.30
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 PMC 6,25,555.09 6,25,555.09
2 Real Estate 1,87,623.30 1,87,623.30
3 EPC 37,886.01 37,886.01
4 Unalloacated 1,42,402.88 1,42,402.88
Total Segment Asset 9,93,467.28 9,93,467.28
Un-allocable Assets 0.00 0.00
Net Segment Asset 9,93,467.28 9,93,467.28
4 Segment Liabilities
Segment Liabilities
1 PMC 6,41,248.14 6,41,248.14
2 Real Estate 28,117.01 28,117.01
3 EPC 27,261.79 27,261.79
4 Unalloacated 30,996.97 30,996.97
Total Segment Liabilities 7,27,623.91 7,27,623.91
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 7,27,623.91 7,27,623.91
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Company has reported segment information as per Ind AS 108 Operating Segments. The Company has identified three service line as its operating segments i.e. Project Management Consultancy (PMC), Real Estate and Engineering, Procurement & Construction (EPC). These operating segments are monitored by the Company's Chief Operating Decision Maker and strategic decisions are made on the basis of segment operating results.



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 Items that will not be reclassified to Profit or Loss 0.00 111.69
Total Amount of items that will not be reclassified to profit and loss 0.00 111.69
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 28.11
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss (341.23) (272.22)
Total Amount of items that will be reclassified to profit and loss (341.23) (272.22)
4 Income tax relating to items that will be reclassified to profit or loss (85.88) (68.51)
5 Total Other comprehensive income (255.35) (120.13)