Integrated Filing — IndAS

General information about company
Scrip Code	513683
NSE Symbol	NLCINDIA
MSEI Symbol	NOTLISTED
ISIN	INE589A01014
Name of company	NLC INDIA 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-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	Multi segment
Description of single segment
Start date and time of board meeting	19-May-2025   11:30:00
End date and time of board meeting	19-May-2025   15:45:00
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	No
(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.	No
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	Yes
(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?	Yes
(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	2025-02-03
Indicate Company website link for updated RPT policy of the Company	https://www.nlcindia.in/webassets/investor/RPT-MAR-2024.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
No default. Hence 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	27231500000	102857800000
	Other income	3755300000	12013800000
	Total income	30986800000	114871600000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2469700000	-2050800000
(d)	Employee benefit expense	10649000000	29972000000
(e)	Finance costs	1348600000	5625000000
(f)	Depreciation, depletion and amortisation expense	3787100000	13681000000
(f)	Other Expenses
1	Other Expenses	15232000000	50816800000
	Total other expenses	15232000000	50816800000
	Total expenses	28547000000	98044000000
3	Total profit before exceptional items and tax	2439800000	16827600000
4	Exceptional items	0	0
5	Total profit before tax	2439800000	16827600000
6	Tax expense
7	Current tax	4291000000	10000100000
8	Deferred tax	-172900000	-421700000
9	Total tax expenses	4118100000	9578400000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	8240600000	11750700000
11	Net Profit Loss for the period from continuing operations	6562300000	18999900000
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	6562300000	18999900000
17	Other comprehensive income net of taxes	72100000	-127300000
18	Total Comprehensive Income for the period	6634400000	18872600000
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	13866400000	13866400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		160785300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.73	13.7
	Diluted earnings (loss) per share from continuing operations	4.73	13.7
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	4.73	13.7
	Diluted earnings (loss) per share from continuing and discontinued operations	4.73	13.7
24	Debt equity ratio	0.0043	0.0043
25	Debt service coverage ratio	0.0801	0.0332
26	Interest service coverage ratio	0.1173	0.0851
27	Disclosure of notes on financial results		For notes refer results under Corporate announcement.

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	174532500000
	Capital work-in-progress	43195500000
	Investment property	0
	Goodwill	0
	Other intangible assets	2112300000
	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	50915200000
	Trade receivables, non-current	580300000
	Loans, non-current	78500000
	Other non-current financial assets	6043100000
	Total non-current financial assets	57617100000
	Deferred tax assets (net)	0
	Other non-current assets	17819000000
	Total non-current assets	295276400000
2	Current assets
	Inventories	13700400000
	Current financial asset
	Current investments	0
	Trade receivables, current	18837900000
	Cash and cash equivalents	1634700000
	Bank balance other than cash and cash equivalents	1257200000
	Loans, current	7144000000
	Other current financial assets	6043000000
	Total current financial assets	34916800000
	Current tax assets (net)	1342000000
	Other current assets	12569200000
	Total current assets	62528400000
3	Non-current assets classified as held for sale	435000000
4	Regulatory deferral account debit balances and related deferred tax Assets	4567700000
	Total assets	362807500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	13866400000
	Other equity	160785300000
	Total equity attributable to owners of parent	174651700000
	Non controlling interest
	Total equity	174651700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	50067400000
	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	2802400000
	Total non-current financial liabilities	52869800000
	Provisions, non-current	1525400000
	Deferred tax liabilities (net)	38674900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	7673300000
	Total non-current liabilities	100743400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	25182300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1604300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10731900000
	Total Trade payable	12336200000
	Other current financial liabilities	6595200000
	Total current financial liabilities	44113700000
	Other current liabilities	20577100000
	Provisions, current	12099300000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	76790100000
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	10622300000
	Total liabilities	188155800000
	Total equity and liabilites	362807500000
	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)
1	Mining	20515400000	73665200000
2	Power	20619300000	83369700000
	Total Segment Revenue	41134700000	157034900000
	Less: Inter segment revenue	13903200000	13903200000
	Revenue from operations	27231500000	102857800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Mining	2633000000	9919700000
2	Power	1332800000	11189000000
	Total Profit before tax	3965800000	21108700000
	i. Finance cost	1348600000	1348600000
	ii. Other Unallocable Expenditure net off Unallocable income	177400000	177400000
	Profit before tax	2439800000	16827600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Mining	76447600000	76447600000
2	Power	187659100000	187659100000
	Total Segment Asset	264106700000	264106700000
	Un-allocable Assets	98700800000	98700800000
	Net Segment Asset	362807500000	362807500000
4	Segment Liabilities
	Segment Liabilities
1	Mining	43088300000	43088300000
2	Power	88834300000	88834300000
	Total Segment Liabilities	131922600000	131922600000
	Un-allocable Liabilities	56233200000	56233200000
	Net Segment Liabilities	188155800000	188155800000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Note: n1. Mining segment includes both Lignite and Coal mining. n2. Power segment includes both Thermal and Renewables.

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	Re-measurements of defined benefit plans	72100000	-127300000
	Total Amount of items that will not be reclassified to profit and loss	72100000	-127300000
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	72100000	-127300000

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			16827600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5625000000
	Adjustments for decrease (increase) in inventories			5747500000
	Adjustments for decrease (increase) in trade receivables, current			17081900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4086100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-9041300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			13681000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1947400000
	Adjustments for interest income			1418700000
	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)			11750700000
	Other adjustments for non-cash items			5342000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			42734600000
	Net cash flows from (used in) operations			59562200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4087100000
	Other inflows (outflows) of cash			975300000
	Net cash flows from (used in) operating activities			56450400000
	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			4528000000
	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			612400000
	Purchase of property, plant and equipment			40058500000
	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			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			1947400000
	Interest received			1433600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-40593100000
	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			-4438000000
	Repayments of borrowings			0
	Payments of lease liabilities			54600000
	Dividends paid			4162500000
	Interest paid			5650800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5454800000
	Net cash flows from (used in) financing activities			-19760700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3903400000
	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			-3903400000
	Cash and cash equivalents cash flow statement at beginning of period			5538100000
	Cash and cash equivalents cash flow statement at end of period			1634700000