Integrated Filing — IndAS



General information about company

Scrip Code 500294
NSE Symbol NCC
MSEI Symbol NOTLISTED
ISIN INE868B01028
Name of company NCC 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 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 06-08-2026   14:00:00
End date and time of board meeting 06-08-2026   16:25:00
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



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 5,81,183.00 5,81,183.00
Other income 3,065.00 3,065.00
Total income 5,84,248.00 5,84,248.00
2 Expenses
(a) Cost of materials consumed 1,85,793.00 1,85,793.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,788.00) (5,788.00)
(d) Employee benefit expense 23,424.00 23,424.00
(e) Finance costs 19,802.00 19,802.00
(f) Depreciation, depletion and amortisation expense 6,931.00 6,931.00
(f) Other Expenses
1 Construction expenses 53,130.00 53,130.00
2 Sub-Contractor work bills 2,60,570.00 2,60,570.00
3 Other expenses 9,542.00 9,542.00
Total other expenses 3,23,242.00 3,23,242.00
Total expenses 5,53,404.00 5,53,404.00
3 Total profit before exceptional items and tax 30,844.00 30,844.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 30,844.00 30,844.00
6 Tax expense
7 Current tax 7,865.00 7,865.00
8 Deferred tax 409.00 409.00
9 Total tax expenses 8,274.00 8,274.00
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 22,570.00 22,570.00
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 320.00 320.00
16 Total profit (loss) for period 22,890.00 22,890.00
17 Other comprehensive income net of taxes 9.00 9.00
18 Total Comprehensive Income for the period 22,899.00 22,899.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 21,640.00 21,640.00
Total profit or loss, attributable to non-controlling interests 1,250.00 1,250.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 21,649.00 21,649.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,250.00 1,250.00
21 Details of equity share capital
Paid-up equity share capital 12,557.00 12,557.00
Face value of equity share capital 2 2
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 3.45 3.45
Diluted earnings (loss) per share from continuing operations 3.45 3.45
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 3.45 3.45
Diluted earnings (loss) per share from continuing and discontinued operations 3.45 3.45
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 Statement of unaudited consolidated financial results of NCC Limited (the Company), which have been prepared in accordance with the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI) were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on August 06, 2026. The Statutory Auditors have carried out a limited review on the unaudited consolidated financial results and issued unmodified report thereon. 2.The figures for the quarter ended March 31 are the balancing figures between the audited figures of the full financial year ended March 31 and unaudited figures for the nine months ended December 31. 3.Exceptional item for the earlier period pertains to provision made for the year ended March 31, 2026 for employee benefits expense of Rs. 33.67 crs on account of the implementation of the new labour codes with effect from November 21, 2025.



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)
1 Construction 5,75,929.00 5,75,929.00
2 Real estate 5,254.00 5,254.00
3 Others 0.00 0.00
Total Segment Revenue 5,81,183.00 5,81,183.00
Less: Inter segment revenue
Revenue from operations 5,81,183.00 5,81,183.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction 34,358.00 34,358.00
2 Real estate 477.00 477.00
3 Others (113.00) (113.00)
Total Profit before tax 34,722.00 34,722.00
i. Finance cost 4,223.00 4,223.00
ii. Other Unallocable Expenditure net off Unallocable income (665.00) (665.00)
Profit before tax 31,164.00 31,164.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction 24,42,433.00 24,42,433.00
2 Real estate 1,20,455.00 1,20,455.00
3 Others 6,232.00 6,232.00
Total Segment Asset 25,69,120.00 25,69,120.00
Un-allocable Assets 1,40,102.00 1,40,102.00
Net Segment Asset 27,09,222.00 27,09,222.00
4 Segment Liabilities
Segment Liabilities
1 Construction 16,36,987.00 16,36,987.00
2 Real estate 66,083.00 66,083.00
3 Others 5,095.00 5,095.00
Total Segment Liabilities 17,08,165.00 17,08,165.00
Un-allocable Liabilities 1,76,265.00 1,76,265.00
Net Segment Liabilities 18,84,430.00 18,84,430.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1.The Group has reported segment information as per Ind AS 108 Operating Segments. The identification of operating segments is consistent with performance assessment and resource allocation by the management. 2.a) Construction segment comprises of engineering and construction of industrial, commercial, residential and other buildings, roads, bridges, flyovers, water supply and environment projects, railways, metro corridors, mining, power transmission and distribution lines, irrigation, smart meter projects etc. b) Real estate segment comprises of group's real estate development / real estate construction business. c) Others segment comprises of BOT projects. 3.Segment revenue, segment results, segment assets and segment liabilities include the respective amounts identifiable to each of the segment. Unallocable income and expense include income earned and expense incurred on unallocable assets and liabilities respectively. Unallocable assets mainly comprise investments, investment property, borrowings and bank balances that can be used across segments. Unallocable liabilities mainly comprise short term borrowings and interest accrued thereon. 4.The figures for the quarter ended March 31 are the balancing figures between the audited figures of the full financial year ended March 31 and unaudited figures for the nine months ended December 31.



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 Remeasurement of the defined benefit plans (50.00) (50.00)
Total Amount of items that will not be reclassified to profit and loss (50.00)
2 Income tax relating to items that will not be reclassified to profit or loss (13.00) (13.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 46.00 46.00
Total Amount of items that will be reclassified to profit and loss 46.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 9.00 9.00