Integrated Filing — IndAS



General information about company
Scrip Code 524709
NSE Symbol NACLIND
MSEI Symbol NOTLISTED
ISIN INE295D01020
Name of company NACL Industries 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Single segment
Description of single segment Agri Inputs
Start date and time of board meeting 28-May-2025   17:00:00
End date and time of board meeting 28-May-2025   21:00:00
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 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 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 2014300000 12345200000
Other income 6200000 80400000
Total income 2020500000 12425600000
2 Expenses
(a) Cost of materials consumed 1628700000 7890900000
(b) Purchases of stock-in-trade 1300000 464100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 23500000 767900000
(d) Employee benefit expense 398900000 1479200000
(e) Finance costs 139500000 649500000
(f) Depreciation, depletion and amortisation expense 80400000 290500000
(f) Other Expenses
1 Other Expenses 700500000 2371800000
Total other expenses 700500000 2371800000
Total expenses 2972800000 13913900000
3 Total profit before exceptional items and tax -952300000 -1488300000
4 Exceptional items 292600000 292600000
5 Total profit before tax -659700000 -1195700000
6 Tax expense
7 Current tax 100000 100000
8 Deferred tax -157100000 -271200000
9 Total tax expenses -157000000 -271100000
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 -502700000 -924600000
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 2700000 3300000
16 Total profit (loss) for period -500000000 -921300000
17 Other comprehensive income net of taxes -27600000 -31900000
18 Total Comprehensive Income for the period -527600000 -953200000
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 201200000 201200000
Face value of equity share capital 1 1
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 2.51 4.62
Diluted earnings (loss) per share from continuing operations 2.5 4.62
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 2.51 4.62
Diluted earnings (loss) per share from continuing and discontinued operations 2.5 4.62
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 3949500000
Capital work-in-progress 215200000
Investment property 0
Goodwill 0
Other intangible assets 440700000
Intangible assets under development 211600000
Biological assets other than bearer plants 0
Investments accounted for using equity method 154900000
Non-current financial assets
Non-current investments 100000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 68300000
Total non-current financial assets 68400000
Deferred tax assets (net) 382600000
Other non-current assets 149000000
Total non-current assets 5571900000
2 Current assets
Inventories 2661200000
Current financial asset
Current investments 0
Trade receivables, current 3151100000
Cash and cash equivalents 573100000
Bank balance other than cash and cash equivalents 20400000
Loans, current 0
Other current financial assets 653300000
Total current financial assets 4397900000
Current tax assets (net) 0
Other current assets 0
Total current assets 7059100000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 12631000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 201200000
Other equity 4069400000
Total equity attributable to owners of parent 4270600000
Non controlling interest
Total equity 4270600000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 846200000
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 15400000
Total non-current financial liabilities 861600000
Provisions, non-current 226700000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1088300000
Current liabilities
Current financial liabilities
Borrowings, current 3113200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 623300000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2339400000
Total Trade payable 2962700000
Other current financial liabilities 723700000
Total current financial liabilities 6799600000
Other current liabilities 395200000
Provisions, current 66400000
Current tax liabilities (Net) 10900000
Deferred government grants, Current 0
Total current liabilities 7272100000
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 8360400000
Total equity and liabilites 12631000000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-Measurement of the defined Benefit Obligation -36800000 -40500000
Total Amount of items that will not be reclassified to profit and loss -36800000 -40500000
2 Income tax relating to items that will not be reclassified to profit or loss -9200000 -10200000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of Gain/Loss on designated portion of hedgi instrument in a cash flow hedge 0 -2100000
Total Amount of items that will be reclassified to profit and loss 0 -2100000
4 Income tax relating to items that will be reclassified to profit or loss 0 -500000
5 Total Other comprehensive income -27600000 -31900000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -1195700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 649500000
Adjustments for decrease (increase) in inventories 812000000
Adjustments for decrease (increase) in trade receivables, current 4090400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 419900000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 2100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -331000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 197500000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 290500000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 45900000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -420700000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -4300000
Adjustments for dividend income 0
Adjustments for interest income 29500000
Adjustments for share-based payments 4200000
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 -292600000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 462600000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 5896500000
Net cash flows from (used in) operations 4700800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 11000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4689800000
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 28200000
Purchase of property, plant and equipment 333500000
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 0
Interest received 28600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 315700000
Net cash flows from (used in) investing activities 39000000
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 100000000
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 8600000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 3911600000
Payments of lease liabilities 16000000
Dividends paid 0
Interest paid 660300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -4479300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 249500000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 400000
Net increase (decrease) in cash and cash equivalents 249900000
Cash and cash equivalents cash flow statement at beginning of period 323200000
Cash and cash equivalents cash flow statement at end of period 573100000