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	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	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

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	38360000000	152829600000
	Other income	1359000000	16064900000
	Total income	39719000000	168894500000
2	Expenses
(a)	Cost of materials consumed	5140700000	22619100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2543900000	-1770200000
(d)	Employee benefit expense	10935900000	30764200000
(e)	Finance costs	3253000000	9317600000
(f)	Depreciation, depletion and amortisation expense	5805200000	18842700000
(f)	Other Expenses
1	OTHER EXPENSES	16213700000	52814200000
	Total other expenses	16213700000	52814200000
	Total expenses	38804600000	132587600000
3	Total profit before exceptional items and tax	914400000	36306900000
4	Exceptional items	0	0
5	Total profit before tax	914400000	36306900000
6	Tax expense
7	Current tax	4430600000	11903700000
8	Deferred tax	6600000	-2068100000
9	Total tax expenses	4437200000	9835600000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	8206400000	662400000
11	Net Profit Loss for the period from continuing operations	4683600000	27133700000
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	1000000	2400000
16	Total profit (loss) for period	4684600000	27136100000
17	Other comprehensive income net of taxes	77400000	-137900000
18	Total Comprehensive Income for the period	4762000000	26998200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4819600000	26213600000
	Total profit or loss, attributable to non-controlling interests	-135000000	-135000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	4895500000	26079200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-133500000	919000000
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		173363300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.38	19.57
	Diluted earnings (loss) per share from continuing operations	3.38	19.57
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	3.38	19.57
	Diluted earnings (loss) per share from continuing and discontinued operations	3.38	19.57
24	Debt equity ratio	0.012	0.012
25	Debt service coverage ratio	0.0281	0.0263
26	Interest service coverage ratio	0.0559	0.0699
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	304863500000
	Capital work-in-progress	152974300000
	Investment property	0
	Goodwill	0
	Other intangible assets	2125700000
	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	80800000
	Trade receivables, non-current	718100000
	Loans, non-current	92200000
	Other non-current financial assets	6648200000
	Total non-current financial assets	7539300000
	Deferred tax assets (net)	0
	Other non-current assets	25666600000
	Total non-current assets	493169400000
2	Current assets
	Inventories	19126500000
	Current financial asset
	Current investments	0
	Trade receivables, current	31414500000
	Cash and cash equivalents	1869600000
	Bank balance other than cash and cash equivalents	1327400000
	Loans, current	200300000
	Other current financial assets	10780100000
	Total current financial assets	45591900000
	Current tax assets (net)	1510100000
	Other current assets	13984200000
	Total current assets	80212700000
3	Non-current assets classified as held for sale	435000000
4	Regulatory deferral account debit balances and related deferred tax Assets	4696400000
	Total assets	578513500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	13866400000
	Other equity	173363300000
	Total equity attributable to owners of parent	187229700000
	Non controlling interest	32217500000
	Total equity	219447200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	184911100000
	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	5609100000
	Total non-current financial liabilities	190520200000
	Provisions, non-current	1609600000
	Deferred tax liabilities (net)	40284400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	7673300000
	Total non-current liabilities	240087500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	39010000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1631600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	17348400000
	Total Trade payable	18980000000
	Other current financial liabilities	15814400000
	Total current financial liabilities	73804400000
	Other current liabilities	21030800000
	Provisions, current	12237700000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	107072900000
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	11905900000
	Total liabilities	359066300000
	Total equity and liabilites	578513500000
	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	Mining	19629400000	72330300000
2	Power Generation	32633800000	134676600000
	Total Segment Revenue	52263200000	207006900000
	Less: Inter segment revenue	13903200000	13903200000
	Revenue from operations	38360000000	152829800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Mining	2593700000	9808900000
2	Power Generation	3950600000	19182900000
	Total Profit before tax	6544300000	28991800000
	i. Finance cost	3253000000	3253000000
	ii. Other Unallocable Expenditure net off Unallocable income	-5830500000	-5830500000
	Profit before tax	9121800000	36971700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Mining	76447600000	76447600000
2	Power Generation	350703200000	350703200000
	Total Segment Asset	427150800000	427150800000
	Un-allocable Assets	151362700000	151362700000
	Net Segment Asset	578513500000	578513500000
4	Segment Liabilities
	Segment Liabilities
1	Mining	42223800000	42223800000
2	Power Generation	125124300000	125124300000
	Total Segment Liabilities	167348100000	167348100000
	Un-allocable Liabilities	223935700000	223935700000
	Net Segment Liabilities	391283800000	391283800000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurements of defined benefit plans	77400000	-137900000
	Total Amount of items that will not be reclassified to profit and loss	77400000	-137900000
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	77400000	-137900000

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			36306900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9317600000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			9451000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			13382700000
	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			794000000
	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			18842700000
	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			0
	Adjustments for interest income			0
	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)			662400000
	Other adjustments for non-cash items			7233300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			59683700000
	Net cash flows from (used in) operations			95990600000
	Dividends received			0
	Interest paid			0
	Interest received			-1091500000
	Income taxes paid (refund)			6103200000
	Other inflows (outflows) of cash			975300000
	Net cash flows from (used in) operating activities			89771200000
	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			716400000
	Purchase of property, plant and equipment			73401800000
	Proceeds from sales of investment property			0
	Purchase of investment property			14000000
	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			0
	Interest received			1103800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-71595600000
	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			3187400000
	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			126600000
	Repayments of borrowings			0
	Payments of lease liabilities			55700000
	Dividends paid			4403200000
	Interest paid			20815800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-21960700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3785100000
	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			-3785100000
	Cash and cash equivalents cash flow statement at beginning of period			5654700000
	Cash and cash equivalents cash flow statement at end of period			1869600000