5041122026-01-012026-03-315041122026-03-315041122025-03-315041122025-04-012026-03-315041122026-01-012026-03-31in-capmkt:OtherExpenses1Member5041122026-01-012026-03-31in-capmkt:OtherExpenses2Member5041122025-04-012026-03-31in-capmkt:OtherExpenses1Member5041122025-04-012026-03-31in-capmkt:OtherExpenses2Member5041122026-03-31OtherNoncurrentFinancialAssetsDomain15041122026-03-31OtherNoncurrentAssetsDomain15041122026-03-31OtherNoncurrentAssetsDomain25041122026-03-31OtherCurrentFinancialAssetsDomain15041122026-03-31OtherCurrentAssetsDomain15041122026-03-31OtherNoncurrentFinancialLiabilitiesDomain15041122026-03-31OtherNoncurrentFinancialLiabilitiesDomain25041122026-03-31OtherCurrentFinancialLiabilitiesDomain15041122026-03-31OtherCurrentFinancialLiabilitiesDomain25041122026-03-31OtherCurrentLiabilitiesDomain15041122026-03-31OtherCurrentLiabilitiesDomain25041122026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15041122025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15041122026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares504112NELCONOTLISTEDINE045B01015NELCO LIMITEDMain BoardEquity2025-04-012026-03-312026-04-202026-04-14INRLakhsQuarterlyFourth quarterSingle segmentNetworking systems2026-04-2015:45:002026-04-2018:15:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated79180000019300000811100000082400000-206000001379000007300000492000005368000007930000001810000001810000026500000-199000006600000011500000000-600000109000003800000147000000000228200000100.480.48000.480.481. 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 April 20, 2026. <BR> <BR> 2. On 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. 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. Considering the materiality and nature of this item, the Group has presented such incremental impact as an Exceptional Item in the Consolidated statement of profit and loss for the quarter ended December 31, 2025 and year ended March 31, 2026. 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. 31 lakhs for the year ended March 31, 2026 and Rs. 115 lakhs for the year ended March 31, 2025. <BR> <BR> 5. For the financial year ended March 31, 2026, the Board of Directors have recommended a final dividend of Rs. 1 (10%) per equity share. The payment is subject to approval of the shareholders at ensuing Annual General Meeting of the Company. <BR> <BR> 6.The Figures of the quarters ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published figures of nine months ended December 31, 2025 and December 31, 2024, which were subjected to limited review by the statutory auditors. <BR> <BR> 7.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> 8.The Audited Standalone and Consolidated financial results for the quarter and year ended March 31, 2026, 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).2025-04-012026-03-31AuditedConsolidated30660000004360000031096000000423500000-55600000505400000487000001995000001907100000302860000081000000-381000004290000080000000-6730000012700000030200000000300000033200000-11000003210000000002282000001010601000001.451.45001.451.45Operating expenses391700000Other Expenses145100000Operating expenses1418200000Other Expenses4889000007200000004149000000046000000000422000000010600000528000003226000009700000016533000003625000000103640000019390000086000009000004300000012828000000175100000182040000000347370000022820000010601000001288300000012883000000000110800000110800000000110800000587700000041400000041400000047390000014756000004488000008620000064000000020746000000021854000003473700000other financial assets10600000Other non-current assets24700000Income tax assets (net)72300000Other financial assets43000000Other current assets175100000Lease liability109700000other fianancial liability1100000Lease liability31000000other financial libility442900000Contract liability405100000Other current liabilities4370000048700000-556000009000000-58000000-500000-1600000-77000000-303000000648000000199500000280000004280000006400000-300000-55000000280000000000-398000000189000000231900000000793000000152600000000000002340000023280000000000000000000000028000000-1000000-20760000000000000185980000016517000002710000022300000483000000011040000055400000055400000138500000193900000Remeasurement of post employment benefit obligations (net of tax)38000003800000Remeasurement of post employment benefit obligations (net of tax)-1100000-110000000003800000-1100000AuditedtrueS.R. Batliboi & Associates LLPtrue2027-07-31