Integrated Filing — IndAS

General information about company
Scrip Code	504112
NSE Symbol	NELCO
MSEI Symbol	NOTLISTED
ISIN	INE045B01015
Name of company	NELCO LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-Apr-2025
Description of presentation currency	INR (in Actuals)
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	Single segment
Description of single segment	Network system
Start date and time of board meeting	24-Apr-2025   15:45:00
End date and time of board meeting	24-Apr-2025   18:00:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	675200000	3048700000
	Other income	26400000	51800000
	Total income	701600000	3100500000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	111100000	318400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-85700000	-48200000
(d)	Employee benefit expense	110300000	457300000
(e)	Finance costs	15200000	55200000
(f)	Depreciation, depletion and amortisation expense	64300000	221600000
(f)	Other Expenses
1	Operating expenses	346100000	1474700000
2	Other Expenses	127100000	426800000
	Total other expenses	473200000	1901500000
	Total expenses	688400000	2905800000
3	Total profit before exceptional items and tax	13200000	194700000
4	Exceptional items	0	0
5	Total profit before tax	13200000	194700000
6	Tax expense
7	Current tax	66800000	156800000
8	Deferred tax	-14700000	-55500000
9	Total tax expenses	52100000	101300000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-38900000	93400000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-1900000	1900000
16	Total profit (loss) for period	-40800000	95300000
17	Other comprehensive income net of taxes	600000	-1900000
18	Total Comprehensive Income for the period	-40200000	93400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	228200000	228200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1050800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.79	4.18
	Diluted earnings (loss) per share from continuing operations	-1.79	4.18
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	-1.79	4.18
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.79	4.18
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	738000000
	Capital work-in-progress	87000000
	Investment property	0
	Goodwill	0
	Other intangible assets	41600000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	39200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	17900000
	Total non-current financial assets	57100000
	Deferred tax assets (net)	255000000
	Other non-current assets	24200000
	Total non-current assets	1202900000
2	Current assets
	Inventories	306900000
	Current financial asset
	Current investments	0
	Trade receivables, current	1065300000
	Cash and cash equivalents	138500000
	Bank balance other than cash and cash equivalents	7600000
	Loans, current	2100000
	Other current financial assets	34100000
	Total current financial assets	1247600000
	Current tax assets (net)	0
	Other current assets	117100000
	Total current assets	1671600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2874500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	228200000
	Other equity	1050800000
	Total equity attributable to owners of parent	1279000000
	Non controlling interest	0
	Total equity	1279000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	70500000
	Total non-current financial liabilities	70500000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	70500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	379500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	467700000
	Total Trade payable	467700000
	Other current financial liabilities	232300000
	Total current financial liabilities	1079500000
	Other current liabilities	385600000
	Provisions, current	59900000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1525000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1595500000
	Total equity and liabilites	2874500000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
	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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Remeasurement of post employment benefit obligations (net of tax)	600000	-1900000
	Total Amount of items that will not be reclassified to profit and loss	600000	-1900000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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
5	Total Other comprehensive income	600000	-1900000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			194700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			55200000
	Adjustments for decrease (increase) in inventories			-74900000
	Adjustments for decrease (increase) in trade receivables, current			-214600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			44000000
	Adjustments for decrease (increase) in other non-current assets			39100000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-6900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			134200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			221600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-3200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-9200000
	Adjustments for unrealised foreign exchange losses gains			1900000
	Adjustments for dividend income			0
	Adjustments for interest income			500000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-30900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			151800000
	Net cash flows from (used in) operations			346500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			148000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			198500000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			2100000
	Purchase of property, plant and equipment			165700000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4200000
	Net cash flows from (used in) investing activities	-167300000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1070000000
	Repayments of borrowings			1022700000
	Payments of lease liabilities			48200000
	Dividends paid			48200000
	Interest paid			61500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-110600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-79400000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-79400000
	Cash and cash equivalents cash flow statement at beginning of period			217900000
	Cash and cash equivalents cash flow statement at end of period			138500000