Integrated Filing — IndAS

General information about company
Scrip Code	500730
NSE Symbol	NOCIL
MSEI Symbol	NA
ISIN	INE163A01018
Name of company	NOCIL 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	28-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	Company is primarily engaged in the business of manufacture of Rubber Chemicals, which in the context of Indian Accounting Standard (Ind AS) 108 on ' Operating Segments ', constitutes a single reportable segment.
Start date and time of board meeting	15-May-2025   15:30:00
End date and time of board meeting	15-May-2025   19:50:00
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
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	https://www.nocil.com/wp-content/uploads/2023/11/Policy-on-Related-Party-Transaction.pdf
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
Not Applicable

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	3396900000	13926900000
	Other income	54000000	385800000
	Total income	3450900000	14312700000
2	Expenses
(a)	Cost of materials consumed	1691200000	7984400000
(b)	Purchases of stock-in-trade	3300000	20400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	289900000	-22600000
(d)	Employee benefit expense	206900000	912900000
(e)	Finance costs	3600000	17800000
(f)	Depreciation, depletion and amortisation expense	131700000	522600000
(f)	Other Expenses
1	Other expenses	870400000	3686100000
	Total other expenses	870400000	3686100000
	Total expenses	3197000000	13121600000
3	Total profit before exceptional items and tax	253900000	1191100000
4	Exceptional items	0	0
5	Total profit before tax	253900000	1191100000
6	Tax expense
7	Current tax	48000000	275300000
8	Deferred tax	2100000	-160000000
9	Total tax expenses	50100000	115300000
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	203800000	1075800000
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	203800000	1075800000
17	Other comprehensive income net of taxes	-600600000	44100000
18	Total Comprehensive Income for the period	-396800000	1119900000
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	1670200000	1670200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		15863900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.22	6.45
	Diluted earnings (loss) per share from continuing operations	1.22	6.43
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	1.22	6.45
	Diluted earnings (loss) per share from continuing and discontinued operations	1.22	6.43
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 and Consolidated Audited Financial Results for the quarter and year ended March 31 2025 Financial Results are prepared and published in accordance with Regulation 33 of the SEBI Listing Obligations & Disclosure Requirements Regulations 2015 as amended and in accordance with the Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act 2013 the Act read with the relevant Rules issued thereunder and other accounting principles generally accepted in India. The Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 15 2025. The Financial Results have been subjected to an audit by the statutory auditors of the Company who have expressed an unmodified opinion thereon. n2.The figures for the quarters ended March 31 as reported in these Financial Results are the balancing figures between audited figures in respect of the full financial years ended March 31 and the published year to date figures up to the end of the third quarter of the relevant financial years. n3.The Company is primarily engaged in the business of manufacture of Rubber Chemicals which in the context of Indian Accounting Standard Ind AS 108 on Operating Segments constitutes a single reportable segment. n4.The Statement of Consolidated Audited Financial Results of NOCIL Limited have been prepared in accordance with Ind AS 110 Consolidated Financial Statements. The Financial results of the wholly owned subsidiary company PIL Chemicals Limited together referred to as the NOCIL Group have been consolidated with the Company. n5.The Audited Statement of Standalone and Consolidated Cash Flows has been prepared under the indirect method as set out in Ind AS 7 Statement of Cash Flows. n6.The Audited Statement of Standalone and Consolidated Balance Sheet as at March 31 2025 and Audited Statement of Standalone and Consolidated Cash Flows for the year then ended form an integral part of the Financial Results. n7.The Board of Directors have recommended a dividend of Rs. 2 per equity share of Rs. 10 each in their meeting held on May 15 2025 which is subject to approval of the Members in the ensuing Annual General Meeting. n8.Pursuant to the Finance Act 2024 the applicable Long Term Capital Gains Tax on certain capital assets sold after July 23 2024 has been amended to 14.30 percentage from 23.296 percentage or 11.65 percentage including applicable surcharge and cess. nConsequently the Company has remeasured its relevant deferred tax liabilities and the resulting credit of Rs. 14.89 crores has been recognised under the head of Deferred Tax Expense in the Statement of Profit & Loss and the Other Comprehensive Income as applicable in the results for the quarter and half year ended 30 September 2024. nIn case of Consolidated results the impact of the same amounting to Rs 15.38 crores has been considered.

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	8284900000
	Capital work-in-progress	597900000
	Investment property	3800000
	Goodwill	0
	Other intangible assets	36600000
	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	1452900000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	97700000
	Total non-current financial assets	1550600000
	Deferred tax assets (net)	232900000
	Other non-current assets	518700000
	Total non-current assets	11225400000
2	Current assets
	Inventories	2810500000
	Current financial asset
	Current investments	2394500000
	Trade receivables, current	3101900000
	Cash and cash equivalents	227500000
	Bank balance other than cash and cash equivalents	35100000
	Loans, current	0
	Other current financial assets	85800000
	Total current financial assets	5844800000
	Current tax assets (net)	0
	Other current assets	563300000
	Total current assets	9218600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	20444000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1670200000
	Other equity	15863900000
	Total equity attributable to owners of parent	17534100000
	Non controlling interest
	Total equity	17534100000
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	71300000
	Total non-current financial liabilities	71300000
	Provisions, non-current	165200000
	Deferred tax liabilities (net)	1071700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1308200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	31300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1154200000
	Total Trade payable	1185500000
	Other current financial liabilities	339600000
	Total current financial liabilities	1525100000
	Other current liabilities	46900000
	Provisions, current	29700000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1601700000
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	2909900000
	Total equity and liabilites	20444000000
	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	Remeasurements of the defined benefit plans	-15900000	-13400000
2	Income -tax on remeasurements of defined ebenfit plans	1000000	900000
3	Change in the fair value investments in equity instruments	-683500000	80100000
4	Income-tax on change in the fair value of investments in equity instruments	97800000	-23500000
	Total Amount of items that will not be reclassified to profit and loss	-600600000	44100000
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	0	0
5	Total Other comprehensive income	-600600000	44100000

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			1191100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			17800000
	Adjustments for decrease (increase) in inventories			-583600000
	Adjustments for decrease (increase) in trade receivables, current			291600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-295400000
	Adjustments for decrease (increase) in other non-current assets			-133200000
	Adjustments for other financial assets, non-current			1500000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			18600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-17300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			522600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-26100000
	Adjustments for provisions, non-current			20000000
	Adjustments for other financial liabilities, current			-74200000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			14100000
	Adjustments for dividend income			87500000
	Adjustments for interest income			203800000
	Adjustments for share-based payments			30100000
	Adjustments for fair value losses (gains)			-22300000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-65300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-23900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-616300000
	Net cash flows from (used in) operations			574800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			334500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			240300000
	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			20900000
	Purchase of property, plant and equipment			1221200000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			5700000
	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			7563400000
	Purchase of other long-term assets			7060200000
	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			87500000
	Interest received			200900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3300000
	Net cash flows from (used in) investing activities	-411100000
	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			46800000
	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			40500000
	Repayments of borrowings			40500000
	Payments of lease liabilities			28900000
	Dividends paid			502200000
	Interest paid			17800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-502100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-672900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-2500000
	Net increase (decrease) in cash and cash equivalents			-675400000
	Cash and cash equivalents cash flow statement at beginning of period			902900000
	Cash and cash equivalents cash flow statement at end of period			227500000