Integrated Filing — IndAS

General information about company
Scrip Code	543334
NSE Symbol	NUVOCO
MSEI Symbol	NOTLISTED
ISIN	INE118D01016
Name of company	NUVOCO VISTAS CORPORATION 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	01-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	11-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	Multi segment
Description of single segment
Start date and time of board meeting	01-May-2025   14:45:00
End date and time of board meeting	01-May-2025   16:45:00
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	30422500000	103566700000
	Other income	43200000	194300000
	Total income	30465700000	103761000000
2	Expenses
(a)	Cost of materials consumed	4407900000	17482800000
(b)	Purchases of stock-in-trade	672400000	2605900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1376800000	529000000
(d)	Employee benefit expense	1616900000	6757900000
(e)	Finance costs	1125300000	4964100000
(f)	Depreciation, depletion and amortisation expense	2196400000	8685100000
(f)	Other Expenses
1	Power and Fuel	4922000000	19699900000
2	Freight and forwarding charges	8029800000	27936800000
3	Other expenses	3880500000	14834400000
	Total other expenses	16832300000	62471100000
	Total expenses	28228000000	103495900000
3	Total profit before exceptional items and tax	2237700000	265100000
4	Exceptional items	0	0
5	Total profit before tax	2237700000	265100000
6	Tax expense
7	Current tax	262000000	262000000
8	Deferred tax	320300000	-215300000
9	Total tax expenses	582300000	46700000
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	1655400000	218400000
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	0	0
16	Total profit (loss) for period	1655400000	218400000
17	Other comprehensive income net of taxes	-8400000	-30400000
18	Total Comprehensive Income for the period	1647000000	188000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1647000000	188000000
	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	1647000000	188000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1647000000	188000000
21	Details of equity share capital
	Paid-up equity share capital	3571600000	3571600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		86451600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.63	0.61
	Diluted earnings (loss) per share from continuing operations	4.63	0.61
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	4.63	0.61
	Diluted earnings (loss) per share from continuing and discontinued operations	4.63	0.61
24	Debt equity ratio	0.0042	0.0042
25	Debt service coverage ratio	0.015	0.0145
26	Interest service coverage ratio	0.0482	0.0302
27	Disclosure of notes on financial results

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	91801500000
	Capital work-in-progress	3825300000
	Investment property	8200000
	Goodwill	32784700000
	Other intangible assets	22429300000
	Intangible assets under development	44900000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	8300000
	Trade receivables, non-current
	Loans, non-current	15500000
	Other non-current financial assets	5415300000
	Total non-current financial assets	5439100000
	Deferred tax assets (net)	0
	Other non-current assets	2531500000
	Total non-current assets	158864500000
2	Current assets
	Inventories	7616500000
	Current financial asset
	Current investments	0
	Trade receivables, current	6600600000
	Cash and cash equivalents	1766600000
	Bank balance other than cash and cash equivalents	56700000
	Loans, current	17600000
	Other current financial assets	4865300000
	Total current financial assets	13306800000
	Current tax assets (net)
	Other current assets	1788600000
	Total current assets	22711900000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	181576400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3571600000
	Other equity	86451600000
	Total equity attributable to owners of parent	90023200000
	Non controlling interest
	Total equity	90023200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	23632200000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	1912800000
	Total non-current financial liabilities	25545000000
	Provisions, non-current	1691300000
	Deferred tax liabilities (net)	11507800000
	Deferred government grants, Non-current
	Other non-current liabilities	303100000
	Total non-current liabilities	39047200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	14594200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2630600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13244300000
	Total Trade payable	15874900000
	Other current financial liabilities	10015300000
	Total current financial liabilities	40484400000
	Other current liabilities	7504100000
	Provisions, current	4517500000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	52506000000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	91553200000
	Total equity and liabilites	181576400000
	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)
1	Cement	27928000000	94294200000
2	Ready Mix Concrete and Others	2727700000	10104800000
	Total Segment Revenue	30655700000	104399000000
	Less: Inter segment revenue	233200000	233200000
	Revenue from operations	30422500000	103566700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cement	3219300000	5009500000
2	Ready Mix Concrete and Others	100500000	25400000
	Total Profit before tax	3319800000	5034900000
	i. Finance cost	1125300000	1125300000
	ii. Other Unallocable Expenditure net off Unallocable income	-43200000	-43200000
	Profit before tax	2237700000	265100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cement	171679300000	171679300000
2	Ready Mix Concrete and Others	8045400000	8045400000
	Total Segment Asset	179724700000	179724700000
	Un-allocable Assets	1851700000	1851700000
	Net Segment Asset	181576400000	181576400000
4	Segment Liabilities
	Segment Liabilities
1	Cement	37488700000	37488700000
2	Ready Mix Concrete and Others	3670500000	3670500000
	Total Segment Liabilities	41159200000	41159200000
	Un-allocable Liabilities	50394000000	50394000000
	Net Segment Liabilities	91553200000	91553200000
	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 gain/ (loss) of defined benefit plans	-6900000	-40700000
	Total Amount of items that will not be reclassified to profit and loss	-6900000	-40700000
2	Income tax relating to items that will not be reclassified to profit or loss	-2400000	-14200000
3	Amount of items that will be reclassified to profit and loss
1	Net change in fair value of derivatives designated of cash flow hedges	-6100000	-6000000
	Total Amount of items that will be reclassified to profit and loss	-6100000	-6000000
4	Income tax relating to items that will be reclassified to profit or loss	-2200000	-2100000
5	Total Other comprehensive income	-8400000	-30400000

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			265100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4964100000
	Adjustments for decrease (increase) in inventories			1856600000
	Adjustments for decrease (increase) in trade receivables, current			-231700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			479200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-2377700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			8685100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-5400000
	Adjustments for dividend income			0
	Adjustments for interest income			54300000
	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			-23200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-287900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			13004800000
	Net cash flows from (used in) operations			13269900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-15300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			13285200000
	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			0
	Purchase of property, plant and equipment			3501200000
	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			17900000
	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			51000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			61100000
	Net cash flows from (used in) investing activities	-3371200000
	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			8746200000
	Repayments of borrowings			11759900000
	Payments of lease liabilities			1612000000
	Dividends paid			0
	Interest paid			4500000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-9125700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			788300000
	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			788300000
	Cash and cash equivalents cash flow statement at beginning of period			978300000
	Cash and cash equivalents cash flow statement at end of period			1766600000