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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Construction and Infrastructure
Start date and time of board meeting	15-May-2025   14:15:00
End date and time of board meeting	15-May-2025   16:05:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-06
Indicate Company website link for updated RPT policy of the Company	www.ncclimited.
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
No default on Loans and Debt Securities

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	Standalone	Standalone
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	53760600000	192053000000
	Other income	691100000	1870100000
	Total income	54451700000	193923100000
2	Expenses
(a)	Cost of materials consumed	22308100000	77778000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	2002300000	7587000000
(e)	Finance costs	1740400000	6527000000
(f)	Depreciation, depletion and amortisation expense	530100000	2129200000
(f)	Other Expenses
1	Construction Expense	4757900000	15612300000
2	Sub- Contractor work bills	18774700000	70178900000
3	Other expenses	964900000	3440800000
	Total other expenses	24497500000	89232000000
	Total expenses	51078400000	183253200000
3	Total profit before exceptional items and tax	3373300000	10669900000
4	Exceptional items	-386300000	-386300000
5	Total profit before tax	2987000000	10283600000
6	Tax expense
7	Current tax	649300000	2495600000
8	Deferred tax	193700000	177100000
9	Total tax expenses	843000000	2672700000
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	2144000000	7610900000
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	2144000000	7610900000
17	Other comprehensive income net of taxes	35100000	11300000
18	Total Comprehensive Income for the period	2179100000	7622200000
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	1255700000	1255700000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.41	12.12
	Diluted earnings (loss) per share from continuing operations	3.41	12.12
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	3.41	12.12
	Diluted earnings (loss) per share from continuing and discontinued operations	3.41	12.12
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The above Statement of standalone audited financial results of NCC Limited which have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on May 15 2025. The Statutory Auditors have audited these results and issued unmodified report thereon.tt n2. The Board of Directors have recommended a dividend of Rs. 2.20 per equity share for the year 2024-2025, which is subject to approval of the shareholders. n n3.The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures of the full financial years ended March 31, 2025 and March 31, 2024 respectively and the published year to date figures up to the nine months ended December 31, 2024 and December 31, 2023 respectively. n n4.The exceptional items for the quarter and year ended March 31, 2025 of Rs. 38.63 Cr pertains to provision made for impairment of investment in one of the subsidiaries. The exceptional items for quarter and year ended March 31, 2024 of Rs 56.55 Cr pertains to provision made for impairment of investment in one of the subsidiaries and profit on account of buyback of shares by a subsidiary. n n5.Revenue from operations for the year ended March 31, 2024 is after reversal of Rs 199.39 cr, pursuant to arbitration award/ settlement with customer.t n n6.The Company has filed the scheme of amalgamation with National Company Law Tribunal, Hyderabad, to merge NCC Infrastructure Holdings Limited, a wholly owned subsidiary of the Company, with itself.

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	12628800000
	Capital work-in-progress	371600000
	Investment property	2386700000
	Goodwill	211000000
	Other intangible assets	0
	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	10652200000
	Trade receivables, non-current	1461200000
	Loans, non-current	3061500000
	Other non-current financial assets	806900000
	Total non-current financial assets	15981800000
	Deferred tax assets (net)	407200000
	Other non-current assets	6519800000
	Total non-current assets	38506900000
2	Current assets
	Inventories	13919900000
	Current financial asset
	Current investments	0
	Trade receivables, current	29516000000
	Cash and cash equivalents	7743100000
	Bank balance other than cash and cash equivalents	5632600000
	Loans, current	1616000000
	Other current financial assets	1245900000
	Total current financial assets	45753600000
	Current tax assets (net)	486200000
	Other current assets	99672900000
	Total current assets	159832600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	198339500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1255700000
	Other equity	73112100000
	Total equity attributable to owners of parent	74367800000
	Non controlling interest
	Total equity	74367800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1087400000
	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	194100000
	Total Trade payable	194100000
	Other non-current financial liabilities
	Total non-current financial liabilities	1281500000
	Provisions, non-current	795500000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2077000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	13753000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	513900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	75723600000
	Total Trade payable	76237500000
	Other current financial liabilities	2927100000
	Total current financial liabilities	92917600000
	Other current liabilities	28100900000
	Provisions, current	876200000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	121894700000
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	123971700000
	Total equity and liabilites	198339500000
	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		Standalone	Standalone
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of the defined benefit plans	48000000	10600000
2	Exchange differences on translation of foreign operations	-800000	3400000
	Total Amount of items that will not be reclassified to profit and loss	47200000	14000000
2	Income tax relating to items that will not be reclassified to profit or loss	12100000	2700000
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	35100000	11300000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			10283600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6527000000
	Adjustments for decrease (increase) in inventories			417900000
	Adjustments for decrease (increase) in trade receivables, current			-3088400000
	Adjustments for decrease (increase) in trade receivables, non-current			-78200000
	Adjustments for decrease (increase) in other current assets			-20527000000
	Adjustments for decrease (increase) in other non-current assets			-784100000
	Adjustments for other financial assets, non-current			136300000
	Adjustments for other financial assets, current			8100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			16225000000
	Adjustments for increase (decrease) in trade payables, non-current			-25500000
	Adjustments for increase (decrease) in other current liabilities			-1846300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2129200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			67100000
	Adjustments for provisions, non-current			111700000
	Adjustments for other financial liabilities, current			319000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			441200000
	Adjustments for interest income			914100000
	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			246000000
	Other adjustments to reconcile profit (loss)			0
	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)			-1517500000
	Net cash flows from (used in) operations			8766100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			608300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8157800000
	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			605500000
	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			535100000
	Purchase of property, plant and equipment			3074300000
	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			394500000
	Cash receipts from repayment of advances and loans made to other parties			400000
	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			441200000
	Interest received			703200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			206100000
	Net cash flows from (used in) investing activities	-2188300000
	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			12896700000
	Repayments of borrowings			8169800000
	Payments of lease liabilities			0
	Dividends paid			1381300000
	Interest paid			6457000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3111400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2858100000
	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			2858100000
	Cash and cash equivalents cash flow statement at beginning of period			4885000000
	Cash and cash equivalents cash flow statement at end of period			7743100000