NOCIL LIMITED — Financial year ended 31 March 2026 (quarter ended 31 March 2026; quarter ended 31 December 2025)
| Sr. No. | Particulars | For the Quarter ended on 31.03.2026 (Audited) (Refer Note 2) | For the Quarter ended on 31.12.2025 (Unaudited) (Refer Note 2) | For the Quarter ended on 31.03.2025 (Audited) (Refer Note 2) | For the year ended on 31.03.2026 (Audited) | For the year ended on 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | 330.35 | 1,302.97 | |||
| 2 | Other Income | 15.29 | 46.76 | |||
| 3 | Total Income (1+2) | 345.64 | 1,349.73 | |||
| 4 | Expenses | |||||
| a | Cost of materials consumed | 165.19 | 696.49 | |||
| b | Purchases of stock-in-trade | 0.32 | 2.20 | |||
| c | Change in inventories of finished goods, work-in-progress and stock-in-trade | 34.69 | 66.93 | |||
| d | Employee benefits expense | 21.99 | 90.42 | |||
| e | Finance costs | 0.33 | 1.39 | |||
| f | Depreciation and amortisation expense | 13.35 | 53.54 | |||
| g | Other expenses | 87.90 | 350.03 | |||
| Total Expenses | 323.77 | 1,261.00 | ||||
| 5 | Profit Before Exceptional Item and Tax (3-4) | 21.87 | 88.73 | |||
| 6 | Exceptional Item | |||||
| Impact of Labour codes (Refer Note 4) | – | 4.92 | ||||
| 7 | Profit Before Tax (5-6) | 21.87 | 83.81 | |||
| 8 | Tax Expense | |||||
| Current Tax | 1.80 | 18.63 | ||||
| Deferred Tax | 2.23 | 1.30 | ||||
| Prior year tax adjustment | (0.21) | (0.21) | ||||
| Total Tax Expense | 3.82 | 19.72 | ||||
| 9 | Profit After Tax (7-8) | 18.05 | 64.09 | |||
| 10 | Other Comprehensive Income (OCI) | |||||
| a | Items that will not be reclassified to profit or loss | |||||
| Remeasurements of the defined benefit plans | (0.52) | (1.71) | ||||
| Change in the fair value of investments in equity instruments | (45.09) | (13.03) | ||||
| Income tax relating to items that will not be reclassified to profit or loss | 6.35 | 1.88 | ||||
| b | Items that will be reclassified to profit or loss | |||||
| Net change in time value of derivatives designated as cash flow hedges | (0.24) | (0.24) | ||||
| Income tax relating to items that will not be reclassified to profit or loss | 0.06 | 0.06 | ||||
| Other Comprehensive income/(loss) for the period | (39.44) | (13.04) | ||||
| 11 | Total Comprehensive income/(loss) for the period (9+10) | (21.39) | 51.05 | |||
| 12 | Paid-up Equity Share Capital (Face value ₹ 10/- each) | 167.02 | 167.02 | |||
| 13 | Reserves (excluding Revaluation Surplus) | 1,606.18 | ||||
| 14 | Earnings per share (of ₹ 10/- each) (not annualised) | |||||
| – Basic | 1.08 | 3.84 | ||||
| – Diluted | 1.08 | 3.83 |
| Sr. No. | Particulars | For the Quarter ended on 31.03.2026 (Audited) (Refer Note 2) | For the Quarter ended on 31.12.2025 (Unaudited) | For the Quarter ended on 31.03.2025 (Audited) (Refer Note 2) | For the year ended on 31.03.2026 (Audited) | For the year ended on 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | 330.35 | 315.84 | 339.69 | 1,302.97 | 1,392.69 |
| 2 | Other Income | 13.90 | 6.20 | 5.62 | 36.88 | 32.10 |
| 3 | Total Income (1+2) | 344.25 | 322.04 | 345.31 | 1,339.85 | 1,424.79 |
| 4 | Expenses | |||||
| a | Cost of materials consumed | 165.18 | 157.96 | 169.12 | 696.49 | 798.44 |
| b | Purchases of stock-in-trade | 0.32 | 0.67 | 0.33 | 2.20 | 2.04 |
| c | Change in inventories of finished goods, work-in-progress and stock-in-trade | 34.52 | 25.29 | 28.97 | 67.02 | (2.55) |
| d | Employee benefits expense | 22.97 | 23.11 | 21.52 | 94.17 | 94.79 |
| e | Finance costs | 0.33 | 0.34 | 0.36 | 1.39 | 1.79 |
| f | Depreciation and amortisation expense | 13.67 | 13.88 | 13.49 | 54.85 | 53.58 |
| g | Other expenses | 86.31 | 81.99 | 85.55 | 342.32 | 362.56 |
| Total Expenses | 323.30 | 303.24 | 319.34 | 1,258.44 | 1,310.65 | |
| 5 | Profit Before Exceptional Item and Tax (3-4) | 20.95 | 18.80 | 25.97 | 81.41 | 114.14 |
| 6 | Exceptional Item | |||||
| Impact of Labour codes (Refer Note 4) | – | 5.39 | – | 5.39 | – | |
| 7 | Profit Before Tax (5-6) | 20.95 | 13.41 | 25.97 | 76.02 | 114.14 |
| 8 | Tax Expense | |||||
| Current Tax | 1.99 | 4.86 | 5.01 | 19.62 | 28.18 | |
| Deferred Tax | 2.17 | (0.68) | 0.16 | 1.00 | (17.15) | |
| Prior year tax adjustment | (0.21) | (0.02) | 0.01 | (0.23) | 0.25 | |
| Total Tax Expense | 3.95 | 4.16 | 5.18 | 20.39 | 11.28 | |
| 9 | Profit After Tax (7-8) | 17.00 | 9.25 | 20.79 | 55.63 | 102.86 |
| 10 | Other Comprehensive Income (OCI) | |||||
| a | Items that will not be reclassified to profit or loss | |||||
| Remeasurements of the defined benefit plans | (0.80) | (0.77) | (1.61) | (2.02) | (1.37) | |
| Change in the fair value of investments in equity instruments | (45.10) | 18.01 | (68.32) | (12.97) | 7.96 | |
| Income tax relating to items that will not be reclassified to profit or loss | 6.42 | (2.48) | 9.89 | 1.96 | (2.25) | |
| b | Items that will be reclassified to profit or loss | |||||
| Net change in time value of derivatives designated as cash flow hedges | (0.24) | – | – | (0.24) | – | |
| Income-tax on Net change in time value of derivatives designated as cash flow hedges | 0.06 | – | – | 0.06 | – | |
| Other Comprehensive income/(loss) for the period | (39.66) | 14.76 | (60.04) | (13.21) | 4.34 | |
| 11 | Total Comprehensive income/(loss) for the period (9+10) | (22.66) | 24.01 | (39.25) | 42.42 | 107.20 |
| 12 | Net Profit attributable to: | |||||
| (a) | Owners of the company | 17.00 | 9.25 | 20.79 | 55.63 | 102.86 |
| (b) | Non-Controlling Interests | – | – | – | – | – |
| 13 | Other Comprehensive Income attributable to: | |||||
| (a) | Owners of the company | (39.66) | 14.76 | (60.04) | (13.21) | 4.34 |
| (b) | Non-Controlling Interests | – | – | – | – | – |
| 14 | Total Comprehensive Income attributable to: | |||||
| (a) | Owners of the company | (22.66) | 24.01 | (39.25) | 42.42 | 107.20 |
| (b) | Non-Controlling Interests | – | – | – | – | – |
| 15 | Paid-up Equity Share Capital (Face value ₹. 10/- each) | 167.02 | 167.02 | 167.02 | 167.02 | 167.02 |
| 16 | Reserves (excluding Revaluation Surplus) | 1,606.37 | 1,595.22 | |||
| 17 | Earnings per share (of ₹. 10/- each) (not annualised) | |||||
| – Basic | 1.02 | 0.55 | 1.25 | 3.33 | 6.17 | |
| – Diluted | 1.01 | 0.55 | 1.25 | 3.32 | 6.15 |
| Particulars | Standalone As at March 31, 2026 (Audited) | Standalone As at March 31, 2025 (Audited) | Consolidated As at March 31, 2026 (Audited) | Consolidated As at March 31, 2025 (Audited) |
|---|---|---|---|---|
| ASSETS | ||||
| Non-current assets | ||||
| (a) Property, Plant and Equipment | 598.67 | 615.43 | 611.61 | 629.50 |
| (b) Right of Use Assets | 206.25 | 213.06 | 214.65 | 221.63 |
| (c) Capital work-in-progress | 220.49 | 59.79 | 220.65 | 59.79 |
| (d) Investment Property | 0.25 | 0.38 | 0.25 | 0.38 |
| (e) Intangible assets | 4.21 | 3.66 | 4.21 | 3.66 |
| (f) Financial Assets | ||||
| (i) Investments in Wholly Owned Subsidiary | 25.04 | 25.04 | – | – |
| (ii) Other Investments | 107.22 | 120.25 | 107.74 | 122.73 |
| (iii) Other Financial Assets | 11.51 | 9.77 | 12.03 | 10.29 |
| (g) Non-current tax assets (Net) | 28.11 | 23.29 | 28.26 | 23.52 |
| (h) Other non-current assets | 41.10 | 51.87 | 41.11 | 51.89 |
| Total Non-Current Assets | 1,242.85 | 1,122.54 | 1,240.51 | 1,123.39 |
| Current assets | ||||
| (a) Inventories | 157.44 | 281.05 | 157.71 | 281.35 |
| (b) Financial Assets | ||||
| (i) Investments | 301.90 | 239.45 | 306.94 | 243.40 |
| (ii) Trade receivables | 289.53 | 310.19 | 289.53 | 310.19 |
| (iii) Cash and cash equivalent | 30.65 | 22.75 | 31.82 | 29.95 |
| (iv) Bank balances other than (iii) above | 3.04 | 3.51 | 3.04 | 3.51 |
| (v) Other financial assets | 11.94 | 8.58 | 12.09 | 8.81 |
| (c) Other current assets | 68.89 | 56.33 | 69.05 | 56.44 |
| Total Current Assets | 863.39 | 921.86 | 870.18 | 933.65 |
| Total Assets | 2,106.24 | 2,044.40 | 2,110.69 | 2,057.04 |
| EQUITY AND LIABILITIES | ||||
| Equity | ||||
| (a) Equity Share capital | 167.02 | 167.02 | 167.02 | 167.02 |
| (b) Other Equity | 1,606.18 | 1,586.39 | 1,606.37 | 1,595.22 |
| Total equity | 1,773.20 | 1,753.41 | 1,773.39 | 1,762.24 |
| Liabilities | ||||
| Non-current liabilities | ||||
| (a) Financial Liabilities | ||||
| (i) Lease Liability | 4.41 | 7.13 | 4.41 | 7.13 |
| (b) Provisions | 20.27 | 16.52 | 21.83 | 17.31 |
| (c) Deferred tax liabilities (Net) | 106.53 | 107.17 | 109.02 | 110.03 |
| Total Non-Current Liabilities | 131.21 | 130.82 | 135.26 | 134.47 |
| Current liabilities | ||||
| (a) Financial Liabilities | ||||
| (i) Lease Liability | 3.63 | 3.17 | 3.63 | 3.17 |
| (ii) Trade payables | ||||
| (a) total outstanding dues of micro and small enterprises | 4.19 | 3.13 | 4.21 | 3.23 |
| (b) total outstanding dues of creditors other than micro and small enterprises | 148.46 | 115.42 | 147.64 | 114.98 |
| (iii) Other financial liabilities | 35.40 | 30.79 | 35.40 | 30.86 |
| (b) Other current liabilities | 5.61 | 4.69 | 6.24 | 4.99 |
| (c) Provisions | 4.54 | 2.97 | 4.85 | 3.10 |
| (d |