Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR

Audit Opinion:

Limited Review Report received from Statutory Auditors - No audit opinion expressed (review provides moderate assurance)

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹7,627.40 (vs ₹7,074.60 in Q2 FY26 - +7.8% YoY)
  • Other Income: ₹62.86 (vs ₹288.05 in Q2 FY26 - -78.2% YoY)
  • Total Income: ₹7,690.26 (vs ₹7,362.65 in Q2 FY26)
  • Employee Benefits Expense: ₹331.13 (vs ₹388.54 in Q2 FY26)
  • Finance Costs: ₹231.95 (vs ₹230.13 in Q2 FY26)
  • Depreciation and amortization expense: ₹73.98 (vs ₹76.90 in Q2 FY26)
  • Total Expenses: ₹7,407.23
  • Profit Before Tax: ₹283.02 (vs ₹265.05 in Q2 FY26)
  • Tax Expenses: ₹67.60 (Current Tax: ₹65.60, Deferred Tax: ₹2.00)
  • Net Profit from Continuing Operations: ₹215.42 (vs ₹181.80 in Q2 FY26 - +18.5% YoY)
  • EPS (Basic & Diluted): ₹0.22 (vs ₹0.19 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹15,185.88 (vs ₹13,984.58 in H1 FY26)
  • Other Income: ₹229.78 (vs ₹302.90 in H1 FY26)
  • Total Income: ₹15,415.66
  • Net Profit from Continuing Operations: ₹359.83 (vs ₹775.07 in H1 FY26)
  • EPS (Basic & Diluted): ₹0.40 (vs ₹0.78 in H1 FY26)

Consolidated Results:

Not Specified (Document contains only standalone financial results)

Segment-wise Performance:

Not Applicable - The Company is exclusively in the transportation business segment

Corporate Actions:

No dividends, share splits, bonus issues, buybacks, or capital raising activities announced.

Statement of Assets and Liabilities as on September 30, 2026 [Rs. in Lakhs]:

Assets:

  • Non-current assets: ₹3,421.85
  • Property, Plant and Equipment: ₹2,035.19
  • Intangible assets: ₹186.82
  • Financial Assets: ₹1,180.75 (Loans: ₹280.98, Investments: ₹899.77)
  • Deferred tax assets (net): ₹19.08
  • Current Assets: ₹33,769.54
  • Trade receivables: ₹13,501.13
  • Cash and cash equivalents: ₹915.14
  • Loans: ₹19,353.27
  • Total Assets: ₹37,191.39

Equity and Liabilities:

  • Equity Share Capital: ₹10,450.00 (Face Value of Rs. 10/-)
  • Other Equity: ₹13,349.95
  • Total Equity: ₹23,799.95
  • Non-Current Liabilities: ₹1,417.75 (Borrowings: ₹1,224.96, Provisions: ₹192.79)
  • Current Liabilities: ₹11,973.69 (Trade Payables: ₹10,384.30, Other Current Liabilities: ₹580.57, Provisions: ₹493.39)
  • Total Equity and Liabilities: ₹37,191.39

Cash Flow Statement for Half Year Ended September 30, 2026 [Rs. in Lakhs]:

  • Net Cash From Operating Activities: ₹91.22
  • Net Cash Outflow from Investing Activities: ₹(283.16)
  • Net Cash Inflow from Financing Activities: ₹(144.73)
  • Net Increase in Cash & Cash Equivalents: ₹(42.74)
  • Cash & Cash Equivalents at beginning: ₹957.88
  • Cash & Cash Equivalents at end: ₹915.14

Other Significant Information:

  • The financial results prepared in accordance with Indian Accounting Standards
  • Previous year/period figures have been regrouped/arranged for comparability
  • Results available on company website (www.neccgroup.com) and stock exchange websites