Integrated Filing — IndAS

General information about company
Scrip Code	505355
NSE Symbol	NESCO
MSEI Symbol	NOTLISTED
ISIN	INE317F01035
Name of company	NESCO 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	10-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	16-May-2025   16:40:00
End date and time of board meeting	16-May-2025   21:10:00
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	1920118000	7320071000
	Other income	195472000	1136604000
	Total income	2115590000	8456675000
2	Expenses
(a)	Cost of materials consumed	211319000	650827000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1266000	33762000
(d)	Employee benefit expense	86451000	335327000
(e)	Finance costs	11834000	123174000
(f)	Depreciation, depletion and amortisation expense	132136000	499264000
(f)	Other Expenses
1	Other Expenses	556888000	1922685000
	Total other expenses	556888000	1922685000
	Total expenses	997362000	3565039000
3	Total profit before exceptional items and tax	1118228000	4891636000
4	Exceptional items	0	0
5	Total profit before tax	1118228000	4891636000
6	Tax expense
7	Current tax	231050000	1116498000
8	Deferred tax	1031000	23009000
9	Total tax expenses	232081000	1139507000
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	886147000	3752129000
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	886147000	3752129000
17	Other comprehensive income net of taxes	-435000	-69000
18	Total Comprehensive Income for the period	885712000	3752060000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	140920000	140920000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		26153431000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	12.58	53.25
	Diluted earnings (loss) per share from continuing operations	12.58	53.25
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	12.58	53.25
	Diluted earnings (loss) per share from continuing and discontinued operations	12.58	53.25
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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	2978569000
	Capital work-in-progress	7529477000
	Investment property	6172390000
	Goodwill	0
	Other intangible assets	10097000
	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	8880248000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	544353000
	Total non-current financial assets	9424601000
	Deferred tax assets (net)	0
	Other non-current assets	377835000
	Total non-current assets	26492969000
2	Current assets
	Inventories	104220000
	Current financial asset
	Current investments	2474401000
	Trade receivables, current	156619000
	Cash and cash equivalents	139302000
	Bank balance other than cash and cash equivalents	47987000
	Loans, current	0
	Other current financial assets	414031000
	Total current financial assets	3232340000
	Current tax assets (net)	0
	Other current assets	326560000
	Total current assets	3663120000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	30156089000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140920000
	Other equity	26153431000
	Total equity attributable to owners of parent	26294351000
	Non controlling interest	0
	Total equity	26294351000
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	1612729000
	Total non-current financial liabilities	1612729000
	Provisions, non-current	74408000
	Deferred tax liabilities (net)	223134000
	Deferred government grants, Non-current	0
	Other non-current liabilities	486660000
	Total non-current liabilities	2396931000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	21056000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	97451000
	Total Trade payable	118507000
	Other current financial liabilities	743619000
	Total current financial liabilities	862126000
	Other current liabilities	595920000
	Provisions, current	6761000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1464807000
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	3861738000
	Total equity and liabilites	30156089000
	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	Realty	950312000	3661683000
2	Bombay Exhibition Center	467632000	2002994000
3	Indabrator	120953000	503853000
4	Foods	381221000	1151541000
5	Income from Investment Other Income	195472000	1136604000
	Total Segment Revenue	2115590000	8456675000
	Less: Inter segment revenue	0	0
	Revenue from operations	2115590000	8456675000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Realty	806973000	3095797000
2	Bombay Exhibition Center	207433000	976341000
3	Indabrator	2996000	23346000
4	Foods	38562000	132210000
5	Income from Investment Other Income	0	0
	Total Profit before tax	1055964000	4227694000
	i. Finance cost	11834000	11834000
	ii. Other Unallocable Expenditure net off Unallocable income	-74098000	-74098000
	Profit before tax	1118228000	4891636000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Realty	15101891000	15101891000
2	Bombay Exhibition Center	2896377000	2896377000
3	Indabrator	441427000	441427000
4	Foods	673774000	673774000
5	Income from Investment Other Income	0	0
	Total Segment Asset	19113469000	19113469000
	Un-allocable Assets	11042620000	11042620000
	Net Segment Asset	30156089000	30156089000
4	Segment Liabilities
	Segment Liabilities
1	Realty	2358683000	2358683000
2	Bombay Exhibition Center	787499000	787499000
3	Indabrator	74792000	74792000
4	Foods	248750000	248750000
5	Income from Investment Other Income	0	0
	Total Segment Liabilities	3469724000	3469724000
	Un-allocable Liabilities	392014000	392014000
	Net Segment Liabilities	3861738000	3861738000
	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	Items that will not be reclassified to Statement of Profit and Loss	-435000	-69000
	Total Amount of items that will not be reclassified to profit and loss	-435000	-69000
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	-435000	-69000

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			4891636000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			123174000
	Adjustments for decrease (increase) in inventories			31371000
	Adjustments for decrease (increase) in trade receivables, current			-39693000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-69143000
	Adjustments for decrease (increase) in other non-current assets			-31224000
	Adjustments for other financial assets, non-current			-35820000
	Adjustments for other financial assets, current			180502000
	Adjustments for other bank balances			10155000
	Adjustments for increase (decrease) in trade payables, current			1460000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			36274000
	Adjustments for increase (decrease) in other non-current liabilities			52077000
	Adjustments for depreciation and amortisation expense			499264000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1009000
	Adjustments for provisions, non-current			15861000
	Adjustments for other financial liabilities, current			-7222000
	Adjustments for other financial liabilities, non-current			262285000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1527000
	Adjustments for interest income			950293000
	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			0
	Other adjustments to reconcile profit (loss)			-293999000
	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)			-215489000
	Net cash flows from (used in) operations			4676147000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1187164000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3488983000
	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			7456021000
	Other cash payments to acquire equity or debt instruments of other entities			3717927000
	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			7844381000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			2738000
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			5385000
	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			1527000
	Interest received			950293000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3146344000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			422760000
	Interest paid			8568000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			7111000
	Net cash flows from (used in) financing activities			-424217000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-81578000
	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			-81578000
	Cash and cash equivalents cash flow statement at beginning of period			220880000
	Cash and cash equivalents cash flow statement at end of period			139302000