Integrated Filing — IndAS
General information about company
| Scrip Code |
513683 |
| NSE Symbol |
NLCINDIA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE589A01014 |
| Name of company |
NLC INDIA 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 |
04-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
31-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
04-11-2026 11:00:00 |
| End date and time of board meeting |
04-11-2026 13:50:00 |
| 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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
4,73,235.00 |
9,44,910.00 |
|
Other income |
9,426.00 |
24,536.00 |
|
Total income |
4,82,661.00 |
9,69,446.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,16,383.00 |
2,20,632.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
10,480.00 |
31,187.00 |
| (d) |
Employee benefit expense |
58,810.00 |
1,17,619.00 |
| (e) |
Finance costs |
43,757.00 |
81,969.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
72,853.00 |
1,39,445.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
1,50,783.00 |
2,91,553.00 |
|
Total other expenses |
1,50,783.00 |
2,91,553.00 |
|
Total expenses |
4,53,066.00 |
8,82,405.00 |
| 3 |
Total profit before exceptional items and tax |
29,595.00 |
87,041.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
29,595.00 |
87,041.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
12,443.00 |
36,488.00 |
| 8 |
Deferred tax |
(98,774.00) |
(1,01,291.00) |
| 9 |
Total tax expenses |
(86,331.00) |
(64,803.00) |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
16,870.00 |
24,579.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
1,32,796.00 |
1,76,423.00 |
| 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 |
5.00 |
11.00 |
| 16 |
Total profit (loss) for period |
1,32,801.00 |
1,76,434.00 |
| 17 |
Other comprehensive income net of taxes |
(1,463.00) |
4,674.00 |
| 18 |
Total Comprehensive Income for the period |
1,31,338.00 |
1,81,108.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,38,067.00 |
1,86,494.00 |
|
Total profit or loss, attributable to non-controlling interests |
(5,266.00) |
(10,060.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,36,661.00 |
1,91,092.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(5,323.00) |
(9,984.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,38,664.00 |
1,38,664.00 |
|
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 |
9.96 |
13.45 |
|
Diluted earnings (loss) per share from continuing operations |
9.96 |
13.45 |
| 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 |
9.96 |
13.45 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
9.96 |
13.45 |
| 24 |
Debt equity ratio |
1.200 |
1.200 |
| 25 |
Debt service coverage ratio |
2.1800 |
2.7200 |
| 26 |
Interest service coverage ratio |
3.7300 |
4.0600 |
| 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 |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
40,48,978.00 |
|
Capital work-in-progress |
11,30,643.00 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
13,466.00 |
|
Intangible assets under development |
19.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
797.00 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
962.00 |
|
Other non-current financial assets |
|
| 1 |
Other Financial assets |
85,180.00 |
|
Total of other non-current financial assets |
85,180.00 |
|
Total non-current financial assets |
86,142.00 |
|
Deferred tax assets (net) |
53,043.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
3,82,892.00 |
|
Total of other non-current assets |
3,82,892.00 |
|
Total non-current assets |
57,15,980.00 |
| 2 |
Current assets |
|
|
Inventories |
1,84,796.00 |
|
Current financial asset |
|
|
Current investments |
62.00 |
|
Trade receivables, current |
3,73,980.00 |
|
Cash and cash equivalents |
65,061.00 |
|
Bank balance other than cash and cash equivalents |
15,963.00 |
|
Loans, current |
2,315.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
11,428.00 |
|
Total current financial assets |
4,68,809.00 |
|
Current tax assets (net) |
97,247.00 |
|
Other current assets |
|
| 1 |
Other current assets |
1,58,728.00 |
|
Total of other current assets |
1,58,728.00 |
|
Total current assets |
9,09,580.00 |
| 3 |
Non-current assets classified as held for sale |
3,341.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
1,09,564.00 |
|
Total assets |
67,38,465.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,38,664.00 |
|
Other equity |
22,01,438.00 |
|
Total equity attributable to owners of parent |
23,40,102.00 |
|
Non controlling interest |
3,65,181.00 |
|
Total equity |
27,05,283.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
23,64,602.00 |
|
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 |
8,608.00 |
| 2 |
Other Financial Liabilities |
1,16,786.00 |
|
Total of other non-current financial liabilities |
1,25,394.00 |
|
Total non-current financial liabilities |
24,89,996.00 |
|
Provisions, non-current |
3,783.00 |
|
Deferred tax liabilities (net) |
2,54,369.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
93,821.00 |
|
Total of other non-current liabilities |
93,821.00 |
|
Total non-current liabilities |
28,41,969.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
4,51,190.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
21,185.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,35,247.00 |
|
Total Trade payable |
1,56,432.00 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
390.00 |
| 2 |
Other Financial Liabilities |
1,12,664.00 |
|
Total of other current financial liabilities |
1,13,054.00 |
|
Total current financial liabilities |
7,20,676.00 |
|
Other current liabilities |
2,06,618.00 |
| 1 |
Other current liabilities |
2,06,618.00 |
|
Total of other current liabilities |
2,06,618.00 |
|
Provisions, current |
92,889.00 |
|
Current tax liabilities (Net) |
97,338.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
11,17,521.00 |
| 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 |
73,692.00 |
|
Total liabilities |
40,33,182.00 |
|
Total equity and liabilites |
67,38,465.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Mining |
2,29,588.00 |
4,63,249.00 |
| 2 |
Power - Thermal |
3,76,093.00 |
7,57,137.00 |
| 3 |
Power - renewable |
24,226.00 |
46,227.00 |
|
Total Segment Revenue |
6,29,907.00 |
12,66,613.00 |
|
Less: Inter segment revenue |
1,56,672.00 |
3,21,703.00 |
|
Revenue from operations |
4,73,235.00 |
9,44,910.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Mining |
32,187.00 |
71,805.00 |
| 2 |
Power - Thermal |
35,882.00 |
82,228.00 |
| 3 |
Power - renewable |
13,261.00 |
23,708.00 |
|
Total Profit before tax |
81,330.00 |
1,77,741.00 |
|
i. Finance cost |
43,757.00 |
81,969.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(8,897.00) |
(15,859.00) |
|
Profit before tax |
46,470.00 |
1,11,631.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Mining |
8,64,261.00 |
8,64,261.00 |
| 2 |
Power - Thermal |
42,89,128.00 |
42,89,128.00 |
| 3 |
Power - renewable |
10,88,176.00 |
10,88,176.00 |
|
Total Segment Asset |
62,41,565.00 |
62,41,565.00 |
|
Un-allocable Assets |
4,96,900.00 |
4,96,900.00 |
|
Net Segment Asset |
67,38,465.00 |
67,38,465.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Mining |
5,20,193.00 |
5,20,193.00 |
| 2 |
Power - Thermal |
26,92,176.00 |
26,92,176.00 |
| 3 |
Power - renewable |
6,64,610.00 |
6,64,610.00 |
|
Total Segment Liabilities |
38,76,979.00 |
38,76,979.00 |
|
Un-allocable Liabilities |
5,21,384.00 |
5,21,384.00 |
|
Net Segment Liabilities |
43,98,363.00 |
43,98,363.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Remeasuresurent of Actuarial Gains / (Losses) |
(3,828.00) |
4,866.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(3,828.00) |
4,866.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(1,499.00) |
1,227.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
cost of hedge reserve |
930.00 |
1,099.00 |
| 2 |
Cash flow Hedge reserve |
(64.00) |
(64.00) |
|
Total Amount of items that will be reclassified to profit and loss |
866.00 |
1,035.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(1,463.00) |
4,674.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
87,041.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
81,969.00 |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
(33,268.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(19,432.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
30,171.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
1,39,445.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
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) |
24,579.00 |
|
Other adjustments for non-cash items |
25,269.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
2,48,733.00 |
|
Net cash flows from (used in)
operations |
3,35,774.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
(4,766.00) |
|
Income taxes paid (refund) |
53,522.00 |
|
Other inflows (outflows) of cash |
(316.00) |
|
Net cash flows from (used in)
operating activities |
2,77,170.00 |
|
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 |
1,87,573.00 |
|
Purchase of property, plant and equipment |
3,89,533.00 |
|
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 |
2,297.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(1.00) |
|
Net cash flows from (used in)
investing activities |
(1,99,664.00) |
|
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 |
234.00 |
|
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 |
35,598.00 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
318.00 |
|
Dividends paid |
93.00 |
|
Interest paid |
1,19,014.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(83,593.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(6,087.00) |
|
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 |
(6,087.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
71,148.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
65,061.00 |
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 |
G Natesan & Co. |
Yes |
28-02-2027 |
| 2 |
RVKS AND ASSOCIATES |
Yes |
31-03-2028 |