General information about company |
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|---|---|---|---|
| Scrip Code | 502168 | ||
| NSE Symbol | NCLIND | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE732C01016 | ||
| Name of company | NCL 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 | 30-May-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-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 | 30-May-2025 11:30:00 | ||
| End date and time of board meeting | 30-May-2025 13:05:00 | ||
| 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 |
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|---|---|---|---|
| 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 | 3828605000 | 14108367000 | |
| Other income | 90383000 | 211730000 | |
| Total income | 3918988000 | 14320097000 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1295900000 | 4957306000 |
| (b) | Purchases of stock-in-trade | 0 | 0 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 83395000 | 1016000 |
| (d) | Employee benefit expense | 191840000 | 755149000 |
| (e) | Finance costs | 47620000 | 208875000 |
| (f) | Depreciation, depletion and amortisation expense | 150798000 | 566354000 |
| (f) | Other Expenses | ||
| 1 | Power &Fuel | 1126016000 | 4186092000 |
| 2 | Transport &Handling | 896980000 | 3119683000 |
| 3 | Inter Segment Transfers | -469956000 | -1834979000 |
| 4 | Other Expenditure | 501923000 | 1831958000 |
| Total other expenses | 2054963000 | 7302754000 | |
| Total expenses | 3824516000 | 13791454000 | |
| 3 | Total profit before exceptional items and tax | 94472000 | 528643000 |
| 4 | Exceptional items | 0 | -100633000 |
| 5 | Total profit before tax | 94472000 | 428010000 |
| 6 | Tax expense | ||
| 7 | Current tax | 20236000 | 133986000 |
| 8 | Deferred tax | 4899000 | 42051000 |
| 9 | Total tax expenses | 25135000 | 176037000 |
| 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 | 69337000 | 251973000 |
| 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 | 69337000 | 251973000 |
| 17 | Other comprehensive income net of taxes | -2248000 | -2248000 |
| 18 | Total Comprehensive Income for the period | 67089000 | 249725000 |
| 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 | 452328000 | 452328000 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 8130093000 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.48 | 5.52 | |
| Diluted earnings (loss) per share from continuing operations | 1.48 | 5.52 | |
| 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 | 1.48 | 5.52 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.48 | 5.52 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
Remarks |
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| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | 9392993000 | ||
| Capital work-in-progress | 1483389000 | ||
| Investment property | 0 | ||
| Goodwill | 100451000 | ||
| Other intangible assets | 34157000 | ||
| 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 | 42006000 | ||
| Trade receivables, non-current | 0 | ||
| Loans, non-current | 0 | ||
| Other non-current financial assets | 589098000 | ||
| Total non-current financial assets | 631104000 | ||
| Deferred tax assets (net) | 0 | ||
| Other non-current assets | 92744000 | ||
| Total non-current assets | 11734838000 | ||
| 2 | Current assets | ||
| Inventories | 2481054000 | ||
| Current financial asset | |||
| Current investments | 0 | ||
| Trade receivables, current | 1357853000 | ||
| Cash and cash equivalents | 148916000 | ||
| Bank balance other than cash and cash equivalents | 66732000 | ||
| Loans, current | 95000000 | ||
| Other current financial assets | 2471000 | ||
| Total current financial assets | 1670972000 | ||
| Current tax assets (net) | 0 | ||
| Other current assets | 461170000 | ||
| Total current assets | 4613196000 | ||
| 3 | Non-current assets classified as held for sale | 0 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 | |
| Total assets | 16348034000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 452328000 | ||
| Other equity | 8130093000 | ||
| Total equity attributable to owners of parent | 8582421000 | ||
| Non controlling interest | 0 | ||
| Total equity | 8582421000 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 1467050000 | ||
| 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 | 819140000 | ||
| Total non-current financial liabilities | 2286190000 | ||
| Provisions, non-current | 102953000 | ||
| Deferred tax liabilities (net) | 1310314000 | ||
| Deferred government grants, Non-current | 0 | ||
| Other non-current liabilities | 23202000 | ||
| Total non-current liabilities | 3722659000 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 1021657000 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 93000 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1514441000 | ||
| Total Trade payable | 1514534000 | ||
| Other current financial liabilities | 445662000 | ||
| Total current financial liabilities | 2981853000 | ||
| Other current liabilities | 898490000 | ||
| Provisions, current | 32079000 | ||
| Current tax liabilities (Net) | 130532000 | ||
| Deferred government grants, Current | 0 | ||
| Total current liabilities | 4042954000 | ||
| 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 | 7765613000 | ||
| Total equity and liabilites | 16348034000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|---|---|---|---|
| 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 | a) Cement Division | 4398544000 | 15645814000 | ||||
| 2 | b) Boards Division | 533959000 | 2061195000 | ||||
| 3 | c) Energy Division | 5422000 | 65790000 | ||||
| 4 | d) Ready Mix Concrete Division | 341383000 | 1480101000 | ||||
| 5 | e) Doors | 89162000 | 571810000 | ||||
| 6 | f) Taxes &Duties | -1069909000 | -3881364000 | ||||
| 7 | g) Exceptional item | 0 | 0 | ||||
| Total Segment Revenue | 4298561000 | 15943346000 | |||||
| Less: Inter segment revenue | 469956000 | 469956000 | |||||
| Revenue from operations | 3828605000 | 14108367000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | a) Cement Division | 113559000 | 565998000 | ||||
| 2 | b) Boards Division | 45005000 | 168433000 | ||||
| 3 | c) Energy Division | -3920000 | 26728000 | ||||
| 4 | d) Ready Mix Concrete Division | 14456000 | 52101000 | ||||
| 5 | e) Doors | -39198000 | -125901000 | ||||
| 6 | f) Taxes &Duties | 0 | 0 | ||||
| 7 | g) Exceptional item | 0 | -100633000 | ||||
| Total Profit before tax | 129902000 | 586726000 | |||||
| i. Finance cost | 47620000 | 47620000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | -12190000 | -12190000 | |||||
| Profit before tax | 94472000 | 428010000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | a) Cement Division | 11508172000 | 11508172000 | ||||
| 2 | b) Boards Division | 1451022000 | 1451022000 | ||||
| 3 | c) Energy Division | 183044000 | 183044000 | ||||
| 4 | d) Ready Mix Concrete Division | 440849000 | 440849000 | ||||
| 5 | e) Doors | 1039447000 | 1039447000 | ||||
| 6 | f) Taxes &Duties | 0 | 0 | ||||
| 7 | g) Exceptional item | 0 | 0 | ||||
| Total Segment Asset | 14622534000 | 14622534000 | |||||
| Un-allocable Assets | 1725501000 | 1725501000 | |||||
| Net Segment Asset | 16348035000 | 16348035000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | a) Cement Division | 4025291000 | 4025291000 | ||||
| 2 | b) Boards Division | 252324000 | 252324000 | ||||
| 3 | c) Energy Division | 6580000 | 6580000 | ||||
| 4 | d) Ready Mix Concrete Division | 270943000 | 270943000 | ||||
| 5 | e) Doors | 86267000 | 86267000 | ||||
| 6 | f) Taxes &Duties | 0 | 0 | ||||
| 7 | g) Exceptional item | 0 | 0 | ||||
| Total Segment Liabilities | 4641405000 | 4641405000 | |||||
| Un-allocable Liabilities | 11706630000 | 11706630000 | |||||
| Net Segment Liabilities | 16348035000 | 16348035000 | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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|---|---|---|---|
| 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 | Remeasurement (Loss)/Gain on defined benefit plans | -3455000 | -3455000 |
| Total Amount of items that will not be reclassified to profit and loss | -3455000 | -3455000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -1207000 | -1207000 |
| 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 | -2248000 | -2248000 |
Cash flow statement, indirect |
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|---|---|---|---|---|---|---|
| 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 | 428010000 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 200972000 | |||||
| Adjustments for decrease (increase) in inventories | -711092000 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 68100000 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |||||
| Adjustments for decrease (increase) in other current assets | 154265000 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0 | |||||
| Adjustments for other financial assets, non-current | 0 | |||||
| Adjustments for other financial assets, current | -172672000 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | 618268000 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
| Adjustments for increase (decrease) in other current liabilities | -227123000 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | -62989000 | |||||
| Adjustments for depreciation and amortisation expense | 566354000 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | -4612000 | |||||
| Adjustments for provisions, non-current | 0 | |||||
| Adjustments for other financial liabilities, current | 36974000 | |||||
| Adjustments for other financial liabilities, non-current | 48654000 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0 | |||||
| Adjustments for dividend income | 0 | |||||
| Adjustments for interest income | 8158000 | |||||
| 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) | 27373000 | |||||
| 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) | 534314000 | |||||
| Net cash flows from (used in) operations | 962324000 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 0 | |||||
| Income taxes paid (refund) | 100504000 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 861820000 | |||||
| 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 | 32791000 | |||||
| Purchase of property, plant and equipment | 1178334000 | |||||
| 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 | 26061000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 8158000 | |||||
| Net cash flows from (used in) investing activities | -1111324000 | |||||
| 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 | 939026000 | |||||
| Repayments of borrowings | 630285000 | |||||
| Payments of lease liabilities | 8353000 | |||||
| Dividends paid | 158315000 | |||||
| Interest paid | 190076000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) financing activities | -48003000 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -297507000 | |||||
| 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 | -297507000 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 446424000 | |||||
| Cash and cash equivalents cash flow statement at end of period | 148917000 | |||||
Details of Impact of Audit Qualification |
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|---|---|
| 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 | M Bhaskara Rao &Co | Yes | 30-Apr-2027 | ||
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