Integrated Filing — IndAS

General information about company
Scrip Code	532864
NSE Symbol	NELCAST
MSEI Symbol	NOTLISTED
ISIN	INE189I01024
Name of company	NELCAST 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	IRON CASTINGS
Start date and time of board meeting	14-May-2025   15:40:00
End date and time of board meeting	14-May-2025   18:50:00
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
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	3297509000	12516826000
	Other income	46128000	171032000
	Total income	3343637000	12687858000
2	Expenses
(a)	Cost of materials consumed	1489928000	5474231000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-166060000	22883000
(d)	Employee benefit expense	215092000	804595000
(e)	Finance costs	94715000	353033000
(f)	Depreciation, depletion and amortisation expense	66309000	247796000
(f)	Other Expenses
1	POWER & FUEL	378225000	1311033000
2	OTHER EXPENSES	1083528000	4018920000
	Total other expenses	1461753000	5329953000
	Total expenses	3161737000	12232491000
3	Total profit before exceptional items and tax	181900000	455367000
4	Exceptional items	0	37636000
5	Total profit before tax	181900000	493003000
6	Tax expense
7	Current tax	40277000	93934000
8	Deferred tax	6190000	26150000
9	Total tax expenses	46467000	120084000
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	135433000	372919000
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	135433000	372919000
17	Other comprehensive income net of taxes	2528000	-1084000
18	Total Comprehensive Income for the period	137961000	371835000
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
	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	174002000	174002000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		5354940000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.56	4.29
	Diluted earnings (loss) per share from continuing operations	1.56	4.29
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	1.56	4.29
	Diluted earnings (loss) per share from continuing and discontinued operations	1.56	4.29
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	5120066000
	Capital work-in-progress	16974000
	Investment property	0
	Goodwill	0
	Other intangible assets	1496000
	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	233759000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	233759000
	Deferred tax assets (net)	0
	Other non-current assets	25217000
	Total non-current assets	5397512000
2	Current assets
	Inventories	1801607000
	Current financial asset
	Current investments	0
	Trade receivables, current	3399087000
	Cash and cash equivalents	782373000
	Bank balance other than cash and cash equivalents	583000
	Loans, current	0
	Other current financial assets	202577000
	Total current financial assets	4384620000
	Current tax assets (net)	57000
	Other current assets	60085000
	Total current assets	6246369000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11643881000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	174002000
	Other equity	5354940000
	Total equity attributable to owners of parent	5528942000
	Non controlling interest	27100000
	Total equity	5556042000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	686463000
	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	0
	Total non-current financial liabilities	686463000
	Provisions, non-current	0
	Deferred tax liabilities (net)	485944000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1172407000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2258000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	210617000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2273568000
	Total Trade payable	2484185000
	Other current financial liabilities	65650000
	Total current financial liabilities	4807835000
	Other current liabilities	78794000
	Provisions, current	12177000
	Current tax liabilities (Net)	16626000
	Deferred government grants, Current	0
	Total current liabilities	4915432000
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	6087839000
	Total equity and liabilites	11643881000
	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	Amount of items that will not be reclassified to profit and loss	3378000	-1449000
	Total Amount of items that will not be reclassified to profit and loss	3378000	-1449000
2	Income tax relating to items that will not be reclassified to profit or loss	850000	-365000
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	0	0
5	Total Other comprehensive income	2528000	-1084000

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			493003000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			95344000
	Adjustments for decrease (increase) in trade receivables, current			-361485000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			30934000
	Adjustments for decrease (increase) in other non-current assets			70578000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			26000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			279785000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-28757000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			247796000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			44000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			4476000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			8783000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			-33592000
	Other adjustments to reconcile profit (loss)			-1449000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			312483000
	Net cash flows from (used in) operations			805486000
	Dividends received			0
	Interest paid			-353033000
	Interest received			-53662000
	Income taxes paid (refund)			56533000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1048324000
	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			106560000
	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			57433000
	Purchase of property, plant and equipment			386563000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			466000
	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			53662000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			234000
	Net cash flows from (used in) investing activities	-382260000
	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			100000000
	Repayments of borrowings			323256000
	Payments of lease liabilities			0
	Dividends paid			34801000
	Interest paid			353033000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-611090000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			54974000
	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			54974000
	Cash and cash equivalents cash flow statement at beginning of period			-1137633000
	Cash and cash equivalents cash flow statement at end of period			-1082659000