Nicco Parks & Resorts Limited — Quarter and year ended 31-Mar-2026
The following tables are extracted from the provided quarterly results document (figures in Rs. in Lakhs unless otherwise stated).
| PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | |
| 1. (a) Revenue from Operations | 1,534.90 | 1,320.14 |
| (b) Other Income | 34.78 | 178.26 |
| Total Income | 1,569.68 | 1,498.40 |
| 2. Expenses | ||
| (a) Cost of Materials Consumed | 29.22 | 35.98 |
| (b) Purchase of Traded Goods | 96.76 | 129.40 |
| (c) Changes in Inventories of Stock in Trade | 6.62 | (12.89) |
| (d) Employee Benefits Expense | 530.95 | 595.40 |
| (e) Finance Costs | – | 0.01 |
| (f) Depreciation and Amortisation Expense | 98.98 | 60.69 |
| (g) Other Expenses | 889.93 | 597.67 |
| Total Expenses | 1,652.46 | 1,406.26 |
| 3. Profit Before Exceptional Items & Tax (1 – 2) | (82.78) | 92.14 |
| 4. Exceptional Items (note 3) | – | – |
| 5. Profit Before Tax (3 – 4) | (82.78) | 92.14 |
| 6. Tax Expenses – Charge / (Credit) | ||
| – Current | 20.00 | 30.00 |
| – Deferred | (29.91) | (24.20) |
| – Earlier Years | – | – |
| 7. Net Profit for the year/ period (5 – 6) | (72.87) | 86.34 |
| 8. Other Comprehensive Income : | ||
| (a) Items that will not to be reclassified to profit or loss in subsequent periods | 66.53 | 20.22 |
| (b) Income tax relating to items that will not be reclassified to profit or loss | (10.69) | (5.09) |
| Other Comprehensive Income/ (Loss) (Net of Tax) | 55.84 | 15.13 |
| 9. Total Comprehensive Income for the year/ period (Net of Tax) [7 + 8] | (17.03) | 101.47 |
| 10. Paid-up Equity Share Capital (Face Value: Re. 1/-) | 468.00 | 468.00 |
| 11. Other Equity | – | – |
| 12. Earnings Per Share (EPS) (in Rs.) – Not annualised | ||
| – Basic and Diluted | (0.16) | 0.18 |
| PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | |
| 1 Segment Revenue | ||
| (a) Park Operations | 1,183.12 | 1,063.99 |
| (b) Consultancy, Contracts and Sale of Ride Components | 219.60 | – |
| (c) F&B and Other Recreational Facilities | 132.18 | 256.15 |
| Revenue from Operations | 1,534.90 | 1,320.14 |
| 2 Segment Results | ||
| (a) Park Operations | (57.90) | (119.51) |
| (b) Consultancy, Contracts and Sale of Ride Components | 45.03 | (2.90) |
| (c) F&B and Other Recreational Facilities | 27.84 | 150.15 |
| Total | 14.97 | 27.74 |
| Less: Finance Costs | – | 0.01 |
| Other Unallocable Expenditure (Net of Unallocable Income) | 97.75 | (64.41) |
| Profit Before Tax | (82.78) | 92.14 |
| 3 (a) Segment Assets | ||
| (a) Park Operations | 4,915.44 | 4,696.55 |
| (b) Consultancy, Contracts and Sale of Ride Components | 208.62 | 70.11 |
| (c) F&B and Other Recreational Facilities | 292.83 | 224.35 |
| (d) Unallocable Corporate and Other Assets | 8,142.05 | 8,672.61 |
| Total | 13,558.94 | 13,663.62 |
| 3(b) Segment Liabilities | ||
| (a) Park Operations | 2,129.78 | 1,991.30 |
| (b) Consultancy, Contracts and Sale of Ride Components | 141.44 | 43.53 |
| (c) F&B and Other Recreational Facilities | 97.70 | 130.59 |
| (d) Unallocable Corporate and Other Liabilities | 777.86 | 1,069.01 |
| Total | 3,146.78 | 3,234.43 |
| PARTICULARS | As at 31-Mar-26 (Audited) | As at 31-Mar-25 (Audited) |
|---|---|---|
| I) ASSETS | ||
| 1) NON CURRENT ASSETS | ||
| a) Property, Plant and Equipment | 2,953.63 | 3,008.32 |
| b) Capital Work in Progress | 1,684.02 | 47.38 |
| c) Intangible Assets | – | – |
| d) Financial Assets | ||
| (i) Investments in Associates and Joint Venture | 81.00 | 431.00 |
| (ii) Other Investments | 1,058.46 | 336.37 |
| (iii) Other Financial Assets | 409.84 | 330.55 |
| e) Other Non-Current Assets | 206.55 | 230.99 |
| Total Non Current Assets | 6,393.50 | 4,384.61 |
| 2) CURRENT ASSETS | ||
| a) Inventories | 109.92 | 129.19 |
| b) Financial Assets | ||
| (i) Investments | 2,847.14 | 2,781.22 |
| (ii) Trade Receivable | 351.32 | 131.87 |
| (iii) Cash and Cash Equivalents | 1,065.67 | 667.36 |
| (iv) Bank Balances other than Cash & Cash Equivalents | 2,418.05 | 2,558.48 |
| (v) Loans | 0.05 | 0.54 |
| (vi) Other Current Financial Assets | 136.75 | 12.87 |
| c) Current Tax Assets (net) | 194.93 | 11.21 |
| d) Other Current Assets | 41.61 | 179.49 |
| Total Current Assets | 7,165.44 | 6,472.23 |
| TOTAL ASSETS | 13,558.94 | 10,856.84 |
| II) EQUITY AND LIABILITIES | ||
| 1) EQUITY | ||
| a) Equity Share Capital | 468.00 | 468.00 |
| b) Other Equity | 9,944.16 | 8,064.83 |
| TOTAL EQUITY | 10,412.16 | 8,532.83 |
| 2) LIABILITIES | ||
| i) NON-CURRENT LIABILITIES | ||
| a) Provisions | 227.23 | 237.91 |
| b) Deferred Tax Liabilities (Net) | 96.97 | 58.96 |
| c) Other Non Current Liabilities | 0.90 | – |
| Total Non-Current Liabilities | 325.10 | 296.87 |
| ii) CURRENT LIABILITIES | ||
| a) Financial Liabilities | ||
| (i) Trade Payables – Total outstanding dues of Micro Enterprises and Small Enterprises | 82.41 | 53.08 |
| (i) Trade Payables – Total outstanding dues of Creditors other than Micro Enterprises and Small Enterprises | 515.75 | 448.48 |
| (ii) Other Current Financial Liabilities | 763.02 | 337.55 |
| b) Other Current Liabilities | 364.35 | 356.44 |
| c) Provisions | 1,007.99 | 737.72 |
| d) Liabilities for Current Tax (Net) | 88.16 | 93.87 |
| Total Current Liabilities | 2,821.68 | 2,027.14 |
| TOTAL LIABILITIES | 3,146.78 | 2,324.01 |
| TOTAL EQUITY AND LIABILITIES | 13,558.94 | 10,856.84 |
| PARTICULARS | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|
| A. Cash Flow Generated from Operating Activities | ||
| Profit before tax | 2,758.13 | 2,472.45 |
| Adjustment for: | ||
| Depreciation and Amortisation | 278.78 | 239.49 |
| Interest Income | (305.81) | (265.31) |
| Loss on Sale/ Discard of Property, Plant & Equipment (Net) | (0.22) | 0.84 |
| Loss/ (Profit) on Sale of Current Investments (Net) | (16.11) | (18.21) |
| Finance Costs | 0.34 | 3.17 |
| Provision for Doubtful Debts Written Back | (0.70) | (7.19) |
| Provision for Doubtful Debts | 0.17 | 2.48 |
| Bad Debt/ Sundry Advances Written Off | 0.59 | 0.10 |
| Fair Value Gain on Investments | (57.55) | (154.34) |
| Provision for Restoration of Property, Plant and Equipment | 0.25 | 0.25 |
| Write back of dimunition in value of Equity Share of NJPL | – | (81.00) |
| Excess Liability and Unclaimed Balance Written Back | (16.84) | (9.70) |
| Profit/Loss on Sale of Investments in Associate Company (Net) | (1,540.95) | – |
| Operating Profit before Working Capital Changes | 1,100.08 | 2,183.03 |
| Adjustment for changes in Working Capital: | ||
| (Increase)/ Decrease in Inventories | 19.27 | (22.37) |
| (Increase)/ Decrease in Trade Receivables and Other Current & Non-Current Financial & Non-Financial Assets | (350.56) | 45.01 |
| Increase/ (Decrease) in Trade Payables and Other Current & Non-Current Financial & Non-Financial Liabilities | 849.11 | 2.44 |
| 517.82 | 25.08 | |
| **Cash Generated |