5002942025-10-012025-12-315002942025-04-012025-12-315002942025-10-012025-12-31in-capmkt:OtherExpenses1Member5002942025-10-012025-12-31in-capmkt:OtherExpenses2Member5002942025-10-012025-12-31in-capmkt:OtherExpenses3Member5002942025-04-012025-12-31in-capmkt:OtherExpenses1Member5002942025-04-012025-12-31in-capmkt:OtherExpenses2Member5002942025-04-012025-12-31in-capmkt:OtherExpenses3Member5002942025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002942025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25002942025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002942025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25002942025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15002942025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500294NCCNOTLISTEDINE868B01028NCC LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-20INRCroresQuarterlyThird quarterSingle segmentConstruction and Infrastructure2026-02-0512:30:002026-02-0515:50:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone404289000003938000004082270000016355600000001995300000168350000056730000018804900000394066000001416100000-3315000001084600000291100000-266000002645000000820100000000082010000043500000863600000125570000021.31.3001.31.31.The above Statement of unaudited standalone financial results of NCC Limited ("the Company"), which have been prepared in accordance with the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ("SEBI") were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on February 05, 2026. The Statutory Auditors have carried out a limited review on the unaudited standalone financial results and issued unmodified report thereon. <BR> <BR> 2.Effective November 21, 2025, consequent to the introduction of New Labour Codes, the Company has assessed the financial implications of these changes which has resulted in increase in provision for employee benefit expenses of Rs.33.15 crores, which is disclosed as 'exceptional item' in the standalone financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. <BR> <BR> 3.Pursuant to the Scheme of Amalgamation approved by the Hon'ble National Company Law Tribunal (NCLT), Hyderabad, vide order dated January 30, 2026, NCC Infrastructure Holdings Limited (a wholly owned subsidiary) has merged with the Company, with effect from April 1, 2024 as required by Appendix C to Ind AS 103 on Business Combinations. Accordingly, the financial information of the wholly owned subsidiary is included in the financial results of the Company and has been restated for comparative periods and the impact of this restatement is not material. <BR> <BR> 4.The exceptional items for the year ended March 31, 2025 of Rs.38.63 Cr pertain to provision made for impairment of investment in one of the subsidiaries.2025-04-012025-12-31UnauditedStandalone12147780000013931000001228709000005009470000000595850000047227000001663800000554288000001178685000005002400000-3315000004670900000903500000286000009321000000373880000000003738800000366000003775400000125570000025.955.95005.955.95Sub- Contractor work bills14243300000Construction expenses3707700000Other Expenses853900000Sub- Contractor work bills41411000000Construction expenses11421800000Other Expenses2596000000Remeasurement of the defined benefit plans60000000Income tax relating to items that will not be reclassified to profit or loss-1510000044900000Remeasurement of the defined benefit plans50000000Income tax relating to items that will not be reclassified to profit or loss-12600000374000001400000800000Exchange differences on translation of foreign operations00Exchange differences on translation of foreign operations00004350000036600000