5041122025-10-012025-12-315041122025-04-012025-12-315041122025-10-012025-12-31in-capmkt:OtherExpenses1Member5041122025-10-012025-12-31in-capmkt:OtherExpenses2Member5041122025-04-012025-12-31in-capmkt:OtherExpenses1Member5041122025-04-012025-12-31in-capmkt:OtherExpenses2Member5041122025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15041122025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares504112NELCONOTLISTEDINE045B01015NELCO LIMITEDMain BoardEquity2025-04-012026-03-312026-01-152026-01-09INRLakhsQuarterlyThird quarterSingle segmentNetworking systems2026-01-1512:30:002026-01-1514:40:00Not applicable2025-10-012025-12-31UnauditedConsolidated78300000058000007888000000147500000-39900000128600000144000005020000046860000076940000019400000-38100000-1870000014400000-19800000-54000000-133000000001400000-119000000-11900000000022820000010-0.52-0.5200-0.52-0.52Notes to the Unaudited Consolidated Financial Results for the quarter and nine months ended December 31, 2025 <BR> 1 The Consolidated financial results of Nelco Limited ("the Holding Company"), its subsidiary Nelco Network Products Limited (together referred to as "Group") and its associate Piscis Networks Private Limited have been prepared in accordance with Indian Accounting Standards ('IND AS') notified under Section 133 of the Companies Act 2013, read together with the Companies (Indian Accounting standard) Rules, 2015 (Amended). These have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on January 15, 2026. <BR> <BR> 2 n November 21, 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in the regulations. <BR> The Group has assessed and recognised the incremental impact of these changes on the basis the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. <BR> Considering the materiality and nature of this item, the Group has presented such incremental impact as an Exceptional Item in the Consolidated interim statement of profit and loss for the quarter and period ended December 31, 2025. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would take appropriate steps as required. <BR> <BR> 3 During the quarter ended March 31, 2025, the Holding Company filed an application under "Vivad se Vishwas Scheme, 2024" to settle the pending Income Tax matter and dues relating to Assessment Year 2011-12. Holding Company’s application was approved by the Income Tax Authorities. Tax payable Rs. 488 Lakhs as per the application was recognised as Tax Adjustments for earlier years and Interest on income tax payable Rs 21 Lakhs was recognised as Finance Cost for the year ended March 31, 2025. <BR> <BR> 4 Other income includes interest received on income tax refunds amounting to Rs. 22 lakhs for nine months ended December 31, 2025 and Rs. 115 lakhs for the year ended March 31, 2025. <BR> <BR> 5 For the financial year ended March 31, 2025, the Holding Company paid final dividend of Rs. 1.00 (10%) per equity share which was recommended by the Board and approved by Shareholders at the Annual General Meeting of the Company held on June 24, 2025. <BR> <BR> 6 Based on evaluation of key financial parameters, the Group believes that it operates in only one reportable segment i.e. Network Systems and accordingly the financial results are reported as single reportable segment. <BR> <BR> 7 The Unaudited Standalone and Consolidated financial results for the quarter ended December 31, 2025, of the Holding Company are available on the Holding Company's website (URL: www.nelco.in/investor-relation/financial.php), Bombay Stock Exchange's website (URL: www.bseindia.com) and National Stock Exchange's website (URL: www.nseindia.com). <BR> 2025-04-012025-12-31UnauditedConsolidated22742000002430000022985000000341100000-35000000367500000414000001503000001370300000223560000062900000-381000002480000053500000-474000006100000018700000000360000022300000-4900000174000000000228200000100.980.98000.980.98Operating expenses350200000Other Expenses118400000Operating expenses1026500000Other Expenses343800000Remeasurement of post employment benefit obligations (net of tax)00Remeasurement of post employment benefit obligations (net of tax)-4900000-490000000000-4900000