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 |
29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
22-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
29-05-2026 12:30:00 |
| End date and time of board meeting |
29-05-2026 15:10:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| 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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
39,963.25 |
1,42,208.44 |
|
Other income |
1,191.17 |
3,157.07 |
|
Total income |
41,154.42 |
1,45,365.51 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
7,740.62 |
29,864.53 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
2,071.59 |
730.58 |
| (d) |
Employee benefit expense |
1,714.51 |
7,124.43 |
| (e) |
Finance costs |
457.33 |
1,903.61 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,537.49 |
5,549.45 |
| (f) |
Other Expenses |
| 1 |
Power |
3,314.66 |
12,390.04 |
| 2 |
Fuel |
9,230.67 |
29,509.46 |
| 3 |
Transport & Handling |
8,787.18 |
30,673.90 |
| 4 |
Inter Segment Transfers |
(1,685.86) |
(5,450.43) |
| 5 |
Other Expenses |
3,685.65 |
18,366.28 |
|
Total other expenses |
23,332.30 |
85,489.25 |
|
Total expenses |
36,853.84 |
1,30,661.85 |
| 3 |
Total profit before exceptional items and tax |
4,300.58 |
14,703.66 |
| 4 |
Exceptional items |
0.00 |
(977.21) |
| 5 |
Total profit before tax |
4,300.58 |
13,726.45 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(266.16) |
3,281.89 |
| 8 |
Deferred tax |
(2,041.81) |
(1,930.43) |
| 9 |
Total tax expenses |
(2,307.97) |
1,351.46 |
| 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 |
6,608.55 |
12,374.99 |
| 12 |
Profit (loss) from discontinued operations before tax |
(2,727.85) |
(3,295.93) |
| 13 |
Tax expense of discontinued operations |
(317.11) |
(460.09) |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(2,410.74) |
(2,835.84) |
| 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 |
4,197.81 |
9,539.15 |
| 17 |
Other comprehensive income net of taxes |
239.98 |
239.98 |
| 18 |
Total Comprehensive Income for the period |
4,437.79 |
9,779.13 |
| 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 |
|
89,496.93 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
15.14 |
27.89 |
|
Diluted earnings (loss) per share from continuing operations |
15.14 |
27.89 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-5.33 |
-6.27 |
|
Diluted earnings (loss) per share from discontinued operations |
-5.33 |
-6.27 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
9.81 |
21.62 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
9.81 |
21.62 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
1,10,881.98 |
|
Capital work-in-progress |
228.61 |
|
Investment property |
0.00 |
|
Goodwill |
1,004.51 |
|
Other intangible assets |
260.79 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other Financial assets |
6,585.59 |
|
Total of other non-current financial assets |
6,585.59 |
|
Total non-current financial assets |
6,585.59 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
1,566.38 |
|
Total of other non-current assets |
1,566.38 |
|
Total non-current assets |
1,20,527.86 |
| 2 |
Current assets |
|
|
Inventories |
14,806.79 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
11,833.42 |
|
Cash and cash equivalents |
331.01 |
|
Bank balance other than cash and cash equivalents |
681.89 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
10.52 |
|
Total current financial assets |
12,856.84 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
6,060.51 |
|
Total of other current assets |
6,060.51 |
|
Total current assets |
33,724.14 |
| 3 |
Non-current assets classified as held for sale |
3,178.64 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,57,430.64 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
4,523.28 |
|
Other equity |
89,496.93 |
|
Total equity attributable to owners of parent |
94,020.21 |
|
Non controlling interest |
0.00 |
|
Total equity |
94,020.21 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
14,932.87 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
220.49 |
| 2 |
Other Financials assets |
6,078.36 |
|
Total of other non-current financial liabilities |
6,298.85 |
|
Total non-current financial liabilities |
21,231.72 |
|
Provisions, non-current |
1,083.78 |
|
Deferred tax liabilities (net) |
11,172.71 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
33,488.21 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
8,723.96 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
101.48 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
6,185.55 |
|
Total Trade payable |
6,287.03 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
70.81 |
| 2 |
Other Financial liabilities |
9,482.72 |
|
Total of other current financial liabilities |
9,553.53 |
|
Total current financial liabilities |
24,564.52 |
|
Other current liabilities |
4,659.48 |
| 1 |
Other current liabilities |
4,659.48 |
|
Total of other current liabilities |
4,659.48 |
|
Provisions, current |
334.58 |
|
Current tax liabilities (Net) |
363.64 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
29,922.22 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
63,410.43 |
|
Total equity and liabilites |
1,57,430.64 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Cement Division |
40,570.76 |
1,50,007.57 |
| 2 |
Boards Division |
4,950.83 |
16,339.92 |
| 3 |
Energy Division |
0.0006041 |
0.0073607 |
| 4 |
Ready mix concrete Division |
3,344.92 |
13,088.54 |
| 5 |
Discontinued Operations - Doors Division |
0.0000608 |
0.0049141 |
| 6 |
Unallocable |
0.00 |
0.00 |
| 7 |
Less : Taxes & Duties |
(7,277.81) |
(32,513.23) |
| 8 |
Discontinued Operations - Doors Division |
(6.08) |
(491.41) |
|
Total Segment Revenue |
41,649.11 |
1,47,658.87 |
|
Less: Inter segment revenue |
1,685.86 |
5,450.43 |
|
Revenue from operations |
39,963.25 |
1,42,208.44 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Cement Division |
3,845.90 |
13,965.44 |
| 2 |
Boards Division |
536.25 |
1,082.31 |
| 3 |
Energy Division |
(36.60) |
340.96 |
| 4 |
Ready mix concrete Division |
156.68 |
349.74 |
| 5 |
Discontinued Operations - Doors Division |
(2,699.57) |
(3,192.59) |
| 6 |
Unallocable |
255.68 |
868.83 |
| 7 |
Less : Taxes & Duties |
0.00 |
0.00 |
| 8 |
Discontinued Operations - Doors Division |
2,699.57 |
3,192.59 |
|
Total Profit before tax |
4,757.91 |
16,607.28 |
|
i. Finance cost |
457.33 |
1,903.61 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
977.21 |
|
Profit before tax |
4,300.58 |
13,726.46 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Cement Division |
1,15,430.62 |
1,15,430.62 |
| 2 |
Boards Division |
11,134.13 |
11,134.13 |
| 3 |
Energy Division |
1,487.90 |
1,487.90 |
| 4 |
Ready mix concrete Division |
4,327.94 |
4,327.94 |
| 5 |
Discontinued Operations - Doors Division |
3,178.64 |
3,178.64 |
| 6 |
Unallocable |
0.00 |
0.00 |
| 7 |
Less : Taxes & Duties |
0.00 |
0.00 |
| 8 |
Discontinued Operations - Doors Division |
0.00 |
0.00 |
|
Total Segment Asset |
1,35,559.23 |
1,35,559.23 |
|
Un-allocable Assets |
21,871.41 |
21,871.41 |
|
Net Segment Asset |
1,57,430.64 |
1,57,430.64 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Cement Division |
32,375.69 |
32,375.69 |
| 2 |
Boards Division |
1,575.18 |
1,575.18 |
| 3 |
Energy Division |
58.69 |
58.69 |
| 4 |
Ready mix concrete Division |
1,224.52 |
1,224.52 |
| 5 |
Discontinued Operations - Doors Division |
105.68 |
105.68 |
| 6 |
Unallocable |
0.00 |
0.00 |
| 7 |
Less : Taxes & Duties |
0.00 |
0.00 |
| 8 |
Discontinued Operations - Doors Division |
0.00 |
0.00 |
|
Total Segment Liabilities |
35,339.76 |
35,339.76 |
|
Un-allocable Liabilities |
1,22,090.88 |
1,22,090.88 |
|
Net Segment Liabilities |
1,57,430.64 |
1,57,430.64 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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 |
on defined benefit plans |
320.69 |
320.69 |
|
Total Amount of items that will not be reclassified to profit and loss |
320.69 |
320.69 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
80.71 |
80.71 |
| 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 |
239.98 |
239.98 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
13,726.45 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,006.95 |
|
Adjustments for decrease (increase) in inventories |
8,508.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
1,745.11 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(1,448.81) |
|
Adjustments for decrease (increase) in other non-current assets |
(638.94) |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
269.59 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(8,858.30) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
330.77 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
5,813.49 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
1,467.86 |
|
Adjustments for provisions, current |
13.79 |
|
Adjustments for provisions, non-current |
54.25 |
|
Adjustments for other financial liabilities, current |
497.82 |
|
Adjustments for other financial liabilities, non-current |
(1,792.35) |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
58.30 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
(3,295.93) |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
4,615.00 |
|
Net cash flows from (used in)
operations |
18,341.45 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
3,844.20 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
14,497.25 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
171.01 |
|
Purchase of property, plant and equipment |
10,981.18 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
58.30 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(14.57) |
|
Net cash flows from (used in)
investing activities |
(10,766.44) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
5,755.55 |
|
Repayments of borrowings |
6,985.78 |
|
Payments of lease liabilities |
98.27 |
|
Dividends paid |
1,583.15 |
|
Interest paid |
1,977.31 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(4,888.96) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(1,158.15) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(1,158.15) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,489.16 |
|
Cash and cash equivalents cash
flow statement at end of period |
331.01 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| 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 |