Integrated Filing — IndAS



General information about company
Scrip Code 534309
NSE Symbol NBCC
MSEI Symbol NOTLISTED
ISIN INE095N01031
Name of company NBCC (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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 29-May-2025   15:00:00
End date and time of board meeting 29-May-2025   17:00:00
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 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 46425466000 120385724000
Other income 583140000 2344232000
Total income 47008606000 122729956000
2 Expenses
(a) Cost of materials consumed 1342217000 2417924000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 752620000 1429849000
(d) Employee benefit expense 887088000 3480898000
(e) Finance costs 91000 616000
(f) Depreciation, depletion and amortisation expense 29597000 74385000
(f) Other Expenses
1 Work & Consultancy Expenses 39901235000 103516262000
2 Impairment losses / (Reversal of Impairment losses) -339025000 -623978000
3 Write Offs 473595000 2761424000
4 Other Expenses 506886000 1162347000
Total other expenses 40542691000 106816055000
Total expenses 43554304000 114219727000
3 Total profit before exceptional items and tax 3454302000 8510229000
4 Exceptional items -959591000 -959591000
5 Total profit before tax 2494711000 7550638000
6 Tax expense
7 Current tax 634746000 1419537000
8 Deferred tax 29085000 556378000
9 Total tax expenses 663831000 1975915000
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 1830880000 5574723000
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 -4207000 -477000
16 Total profit (loss) for period 1826673000 5574246000
17 Other comprehensive income net of taxes -260624000 -295939000
18 Total Comprehensive Income for the period 1566049000 5278307000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1759170000 5411300000
Total profit or loss, attributable to non-controlling interests 67503000 162946000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1498882000 5115697000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 67167000 162610000
21 Details of equity share capital
Paid-up equity share capital 2700000000 2700000000
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 0.65 2
Diluted earnings (loss) per share from continuing operations 0.65 2
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 0.65 2
Diluted earnings (loss) per share from continuing and discontinued operations 0.65 2
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) For detaliled note please refer financial results in pdf format n



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 1683512000
Capital work-in-progress 44182000
Investment property 3623505000
Goodwill 0
Other intangible assets 2959000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 191393000
Non-current financial assets
Non-current investments 2000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 1398062000
Total non-current financial assets 1398064000
Deferred tax assets (net) 2579782000
Other non-current assets 23283000
Total non-current assets 9546680000
2 Current assets
Inventories 9739767000
Current financial asset
Current investments 2462156000
Trade receivables, current 30616224000
Cash and cash equivalents 30098363000
Bank balance other than cash and cash equivalents 27059998000
Loans, current 0
Other current financial assets 13621556000
Total current financial assets 103858297000
Current tax assets (net) 722182000
Other current assets 12283987000
Total current assets 126604233000
3 Non-current assets classified as held for sale 258608000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 136409521000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2700000000
Other equity 22090569000
Total equity attributable to owners of parent 24790569000
Non controlling interest 1921657000
Total equity 26712226000
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 1689000
Total non-current financial liabilities 1689000
Provisions, non-current 616426000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 1073491000
Total non-current liabilities 1691606000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 683000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 47562254000
Total Trade payable 47562937000
Other current financial liabilities 16503527000
Total current financial liabilities 64066464000
Other current liabilities 40338393000
Provisions, current 3110531000
Current tax liabilities (Net) 72674000
Deferred government grants, Current 0
Total current liabilities 107588062000
3 Liabilities directly associated with assets in disposal group classified as held for sale 417627000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 109697295000
Total equity and liabilites 136409521000
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 PMC 42656148000 110032129000
2 Real Estate 1600932000 2537491000
3 EPC 2108341000 7356266000
4 Unallocated 60045000 459838000
Total Segment Revenue 46425466000 120385724000
Less: Inter segment revenue 0 0
Revenue from operations 46425466000 120385724000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 PMC 2256283000 6414052000
2 Real Estate -380104000 -98211000
3 EPC 152703000 191589000
4 Unallocated 461713000 1043347000
Total Profit before tax 2490595000 7550777000
i. Finance cost 91000 91000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 2490504000 7550161000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 PMC 80585563000 80585563000
2 Real Estate 12162580000 12162580000
3 EPC 7205921000 7205921000
4 Unallocated 36455457000 36455457000
Total Segment Asset 136409521000 136409521000
Un-allocable Assets 0 0
Net Segment Asset 136409521000 136409521000
4 Segment Liabilities
Segment Liabilities
1 PMC 95642322000 95642322000
2 Real Estate 2965610000 2965610000
3 EPC 6144335000 6144335000
4 Unallocated 4945028000 4945028000
Total Segment Liabilities 109697295000 109697295000
Un-allocable Liabilities 0 0
Net Segment Liabilities 109697295000 109697295000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) For detaliled note please refer financial results in pdf format



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 Profit or Loss -330545000 -334639000
Total Amount of items that will not be reclassified to profit and loss -330545000 -334639000
2 Income tax relating to items that will not be reclassified to profit or loss -83191000 -84222000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss -17733000 -60832000
Total Amount of items that will be reclassified to profit and loss -17733000 -60832000
4 Income tax relating to items that will be reclassified to profit or loss -4463000 -15310000
5 Total Other comprehensive income -260624000 -295939000



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 7550638000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 616000
Adjustments for decrease (increase) in inventories -337443000
Adjustments for decrease (increase) in trade receivables, current -4425676000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -2654572000
Adjustments for decrease (increase) in other non-current assets 36992000
Adjustments for other financial assets, non-current -110952000
Adjustments for other financial assets, current -1512873000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 10034022000
Adjustments for increase (decrease) in other current liabilities 308044000
Adjustments for increase (decrease) in other non-current liabilities -92721000
Adjustments for depreciation and amortisation expense 74385000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -623978000
Adjustments for provisions, current 860286000
Adjustments for provisions, non-current -7938000
Adjustments for other financial liabilities, current -207913000
Adjustments for other financial liabilities, non-current -1478000
Adjustments for unrealised foreign exchange losses gains -60832000
Adjustments for dividend income 0
Adjustments for interest income 2076255000
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 -203970000
Other adjustments to reconcile profit (loss) -57550000
Other adjustments for non-cash items 263028000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -796778000
Net cash flows from (used in) operations 6753860000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 181960000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 6571900000
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 3103000
Purchase of property, plant and equipment 3198098000
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 201345000
Interest received 4330643000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 4390901000
Net cash flows from (used in) investing activities 5727894000
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 3220000
Dividends paid 2671330000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -16516000
Net cash flows from (used in) financing activities -2691066000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 9608728000
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 9608728000
Cash and cash equivalents cash flow statement at beginning of period 20489635000
Cash and cash equivalents cash flow statement at end of period 30098363000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 ASA & Associates LLP Yes 31-Mar-2026