5041122026-04-012026-06-305041122026-04-012026-06-30in-capmkt:OtherExpenses1Member5041122026-04-012026-06-30in-capmkt:OtherExpenses2Member5041122026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares504112NELCONOTLISTEDINE045B01015NELCO LIMITEDMain BoardEquity2026-04-012027-03-312026-07-162026-07-10INRLakhsQuarterlyFirst quarterSingle segmentNetworking system2026-07-1614:00:002026-07-1617:05:00Not applicablefalsefalsenot applicable to us2026-04-012026-06-30UnauditedStandalone5481000003000000551100000000866000002900000318000003884000005097000004140000094000005080000023500000-1070000012800000038000000000038000000210000040100000228200000101.661.66001.661.661. The results 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 July 16, 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 (collectively the "Labour Code"). Management assessed and recognised the incremental impact of Rs. 238 Lakhs due to these changes on the basis the best information available which was disclosed as an Exceptional Item. During the quarter ended June 30, 2026, Management completed the restructuring process of payroll for employees in order to align with the requirements of the Labour Code and reversed the provision for Retirement Benefits amounting to Rs 94 Lakhs which has been disclosed as an Exceptional Item. <br /> <br /> 3.For the financial year ended March 31, 2026, Company has paid a 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, 2026. <br /> <br /> 4.The Figures of the quarters ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures of nine months ended December 31, 2025, which were subjected to limited review by the statutory auditors. <br /> <br /> 5.Based on evaluation of key financial parameters, the Company believes that it operates in only one reportable segment i.e. Network Systems and accordingly the financial results are reported as single reportable segment. Operating expenses285100000Other Expenses103300000Remeasurement of post employment benefit obligations (net of tax)21000002100000002100000