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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 03-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
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 03-08-2026   11:00:00
End date and time of board meeting 03-08-2026   14:10:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 40,302.00 40,302.00
Other income 590.00 590.00
Total income 40,892.00 40,892.00
2 Expenses
(a) Cost of materials consumed 27,261.00 27,261.00
(b) Purchases of stock-in-trade 85.00 85.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,544.00) (4,544.00)
(d) Employee benefit expense 2,712.00 2,712.00
(e) Finance costs 30.00 30.00
(f) Depreciation, depletion and amortisation expense 1,373.00 1,373.00
(f) Other Expenses
1 Other Expenses 10,266.00 10,266.00
Total other expenses 10,266.00 10,266.00
Total expenses 37,183.00 37,183.00
3 Total profit before exceptional items and tax 3,709.00 3,709.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,709.00 3,709.00
6 Tax expense
7 Current tax 993.00 993.00
8 Deferred tax (60.00) (60.00)
9 Total tax expenses 933.00 933.00
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 2,776.00 2,776.00
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 2,776.00 2,776.00
17 Other comprehensive income net of taxes 2,974.00 2,974.00
18 Total Comprehensive Income for the period 5,750.00 5,750.00
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 5,750.00 5,750.00
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 1.66 1.66
Diluted earnings (loss) per share from continuing operations 1.66 1.66
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 1.66 1.66
Diluted earnings (loss) per share from continuing and discontinued operations 1.66 1.66
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 ended 30 June 2026 (Financial Results) are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended and in accordance with the Indian Accounting Standards (Ind AS), as prescribed under Section 133 of the Companies Act, 2013, (the Act) read with the relevant Rules issued thereunder and other accounting principles generally accepted in India. The Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 03 August 2026. The Financial Results have been subjected to limited review by the Statutory Auditors of the Company. 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.The figures for the quarter ended 31 March 2026, as reported in these Financial Results are the balancing figures between audited figures in respect of the full financial year ended 31 March 2026 and the published year-to-date figures up to the end of the third quarter of that financial year.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Remeasurements of the defined benefit plans 165.00 165.00
2 Change in the fair value of investments in equity instruments 3,362.00 3,362.00
3 Income tax relating to items that will not be reclassified to profit or loss (568.00) (568.00)
Total Amount of items that will not be reclassified to profit and loss 2,959.00
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 Net change in time value of derivatives designated as cash flow hedges 20.00 20.00
2 Income-tax on Net change in time value of derivatives designated as cash flow hedges (5.00) (5.00)
Total Amount of items that will be reclassified to profit and loss 15.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2,974.00 2,974.00





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