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	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	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

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	61308800000	221993600000
	Other income	584800000	1555500000
	Total income	61893600000	223549100000
2	Expenses
(a)	Cost of materials consumed	22976700000	79302600000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-941600000	-1261800000
(d)	Employee benefit expense	2085400000	7888200000
(e)	Finance costs	1925600000	6801100000
(f)	Depreciation, depletion and amortisation expense	539900000	2159000000
(f)	Other Expenses
1	Construction expenses	4997200000	16594900000
2	Sub-Contractor Work Bills	25346600000	96123300000
3	Other Expenses	1281400000	4165700000
	Total other expenses	31625200000	116883900000
	Total expenses	58211200000	211773000000
3	Total profit before exceptional items and tax	3682400000	11776100000
4	Exceptional items	0	0
5	Total profit before tax	3682400000	11776100000
6	Tax expense
7	Current tax	760000000	2975700000
8	Deferred tax	260900000	214600000
9	Total tax expenses	1020900000	3190300000
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	2661500000	8585800000
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	-10800000	96700000
16	Total profit (loss) for period	2650700000	8682500000
17	Other comprehensive income net of taxes	55100000	15900000
18	Total Comprehensive Income for the period	2705800000	8698400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2538200000	8214400000
	Total profit or loss, attributable to non-controlling interests	112500000	112500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2593000000	8214400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	112800000	484000000
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	4.04	13.06
	Diluted earnings (loss) per share from continuing operations	4.04	13.06
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	4.04	13.06
	Diluted earnings (loss) per share from continuing and discontinued operations	4.04	13.06
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	13478900000
	Capital work-in-progress	374900000
	Investment property	2799400000
	Goodwill	6300000
	Other intangible assets	211200000
	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	1428200000
	Trade receivables, non-current	1461200000
	Loans, non-current	2806600000
	Other non-current financial assets	1501000000
	Total non-current financial assets	7197000000
	Deferred tax assets (net)	449900000
	Other non-current assets	9200900000
	Total non-current assets	33718500000
2	Current assets
	Inventories	18097900000
	Current financial asset
	Current investments	54100000
	Trade receivables, current	33546200000
	Cash and cash equivalents	9884000000
	Bank balance other than cash and cash equivalents	5926000000
	Loans, current	1841500000
	Other current financial assets	1712600000
	Total current financial assets	52964400000
	Current tax assets (net)	578200000
	Other current assets	104704800000
	Total current assets	176345300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	210063800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1255700000
	Other equity	71981400000
	Total equity attributable to owners of parent	73237100000
	Non controlling interest	1787300000
	Total equity	75024400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2646100000
	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	194100000
	Total Trade payable	194100000
	Other non-current financial liabilities	0
	Total non-current financial liabilities	2840200000
	Provisions, non-current	858400000
	Deferred tax liabilities (net)	60500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3759100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	13289700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	516900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	81538300000
	Total Trade payable	82055200000
	Other current financial liabilities	2451900000
	Total current financial liabilities	97796800000
	Other current liabilities	32023500000
	Provisions, current	1330800000
	Current tax liabilities (Net)	129200000
	Deferred government grants, Current	0
	Total current liabilities	131280300000
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	135039400000
	Total equity and liabilites	210063800000
	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	Construction	60924500000	219346600000
2	Real Estate	384300000	2622600000
3	Others	0	24400000
	Total Segment Revenue	61308800000	221993600000
	Less: Inter segment revenue
	Revenue from operations	61308800000	221993600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Construction	3692900000	12300300000
2	Real Estate	54900000	400900000
3	Others	-59400000	-114800000
	Total Profit before tax	3688400000	12586400000
	i. Finance cost	495900000	495900000
	ii. Other Unallocable Expenditure net off Unallocable income	-479100000	-479100000
	Profit before tax	3671600000	11872800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Construction	181109600000	181109600000
2	Real Estate	8609600000	8609600000
3	Others	611100000	611100000
	Total Segment Asset	190330300000	190330300000
	Un-allocable Assets	19733500000	19733500000
	Net Segment Asset	210063800000	210063800000
4	Segment Liabilities
	Segment Liabilities
1	Construction	120172200000	120172200000
2	Real Estate	3064100000	3064100000
3	Others	516300000	516300000
	Total Segment Liabilities	123752600000	123752600000
	Un-allocable Liabilities	11286800000	11286800000
	Net Segment Liabilities	135039400000	135039400000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

1.The Group has reported segment information as per Ind AS 108 Operating Segments The identification of operating segments is consistent with performance assessment and resource allocation by the management. n n2.a) Construction segment comprises of engineering and construction of industrial, commercial, residential and other buildings, roads, bridges, flyovers, water supply and environment projects, railways, metro corridors, mining, power transmission and distribution lines, irrigation, smart meter projects etc. nb) Real estate segment comprises of group's real estate development / real estate construction business. nc) Others segment comprises of BOT projects. n n3.Segment revenue, segment results, segment assets and segment liabilities include the respective amounts identifiable to each of the segment. Unallocable income and expense include income earned and expense incurred on unallocable assets and liabilities respectively. nUnallocable assets mainly comprise investments, investment property, borrowings and bank balances that can be used across segments. Unallocable liabilities mainly comprise short term borrowings and interest accrued thereon. n n4.The figures for the quarter ended March 31 are the balancing figures between the audited figures of the full financial year ended March 31 and unaudited figures for the nine months ended December 31. n

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 the defined benefit plans	49700000	12300000
2	Exchange differences on translation of foreign operations	17900000	6700000
	Total Amount of items that will not be reclassified to profit and loss	67600000	19000000
2	Income tax relating to items that will not be reclassified to profit or loss	12500000	3100000
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	55100000	15900000

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			11776100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6801100000
	Adjustments for decrease (increase) in inventories			-465100000
	Adjustments for decrease (increase) in trade receivables, current			-2490300000
	Adjustments for decrease (increase) in trade receivables, non-current			-78200000
	Adjustments for decrease (increase) in other current assets			-25311300000
	Adjustments for decrease (increase) in other non-current assets			893500000
	Adjustments for other financial assets, non-current			22000000
	Adjustments for other financial assets, current			20800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			15925500000
	Adjustments for increase (decrease) in trade payables, non-current			-32500000
	Adjustments for increase (decrease) in other current liabilities			668300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2159000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			65900000
	Adjustments for provisions, non-current			119400000
	Adjustments for other financial liabilities, current			-525400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			984100000
	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			14500000
	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)			-3196900000
	Net cash flows from (used in) operations			8579200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1162200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7417000000
	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			-1153800000
	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			548600000
	Purchase of property, plant and equipment			3195100000
	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			259500000
	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			777100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			389600000
	Net cash flows from (used in) investing activities	-585500000
	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			14280400000
	Repayments of borrowings			8144700000
	Payments of lease liabilities			0
	Dividends paid			1800800000
	Interest paid			6801700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2466800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4364700000
	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			4364700000
	Cash and cash equivalents cash flow statement at beginning of period			5519300000
	Cash and cash equivalents cash flow statement at end of period			9884000000