Key Financial Figures - Standalone (Amount in INR Lakhs)

Quarterly Performance (Q2 FY27 vs Q1 FY27 vs Q2 FY26):

  • Revenue from Operations: ₹3,199.60 (Q2 FY27) vs ₹2,260.52 (Q1 FY27) vs ₹2,306.01 (Q2 FY26)
  • Other Operating Income: ₹25.41 (Q2 FY27) vs ₹24.50 (Q1 FY27) vs ₹23.92 (Q2 FY26)
  • Other Income: ₹142.13 (Q2 FY27) vs ₹328.09 (Q1 FY27) vs ₹314.00 (Q2 FY26)
  • Total Income: ₹3,367.14 (Q2 FY27) vs ₹2,613.12 (Q1 FY27) vs ₹2,643.93 (Q2 FY26)
  • Profit before Exceptional Items: ₹639.10 (Q2 FY27) vs ₹608.94 (Q1 FY27) vs ₹397.38 (Q2 FY26)
  • Exceptional Items: ₹(295.00) loss (Q2 FY27) vs nil (Q1 FY27) vs nil (Q2 FY26)
  • Profit before Tax: ₹344.10 (Q2 FY27) vs ₹608.94 (Q1 FY27) vs ₹397.38 (Q2 FY26)
  • Tax Expense: ₹71.93 (Q2 FY27) vs ₹164.70 (Q1 FY27) vs ₹90.64 (Q2 FY26)
  • Net Profit: ₹272.17 (Q2 FY27) vs ₹444.24 (Q1 FY27) vs ₹306.74 (Q2 FY26)
  • Basic EPS: ₹1.87 (Q2 FY27) vs ₹3.06 (Q1 FY27) vs ₹2.11 (Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Total Income: ₹5,980.26 (H1 FY27) vs ₹5,655.25 (H1 FY26)
  • Profit before Exceptional Items: ₹1,248.03 (H1 FY27) vs ₹1,034.91 (H1 FY26)
  • Exceptional Items: ₹(295.00) loss (H1 FY27) vs nil (H1 FY26)
  • Profit before Tax: ₹953.03 (H1 FY27) vs ₹1,034.91 (H1 FY26)
  • Net Profit: ₹716.40 (H1 FY27) vs ₹770.22 (H1 FY26)
  • Basic EPS: ₹4.93 (H1 FY27) vs ₹5.30 (H1 FY26)

Segment Revenue - Standalone (Q2 FY27):

  • FMCG - Cigarettes: ₹2,133.11
  • FMCG - Foods & Beverages: ₹954.60
  • FMCG - Others: ₹115.48
  • Rental Income: ₹21.82
  • Gross Revenue: ₹3,225.01

Key Financial Figures - Consolidated (Amount in INR Lakhs)

Quarterly Performance (Q2 FY27):

  • Total Income: ₹3,743.05
  • Profit before Exceptional Items: ₹821.52
  • Exceptional Items: ₹(295.00) loss
  • Profit before Tax: ₹526.52
  • Net Profit: ₹427.55
  • Basic EPS: ₹2.94

Half-Yearly Performance (H1 FY27):

  • Total Income: ₹6,722.14
  • Profit before Exceptional Items: ₹1,633.09
  • Exceptional Items: ₹(295.00) loss
  • Profit before Tax: ₹1,338.09
  • Net Profit: ₹1,039.64
  • Basic EPS: ₹7.16

Exceptional Item Details

The Company holds 0.001% Optionally Convertible Debentures of Creando Associates Private Limited with a principal of ₹590 lakh. During the quarter, based on the investee's audited financial statements for FY 2025-26:

  • Recognized a loss of ₹295.00 lakh (50% of principal) on remeasurement of the debentures
  • Reversed interest/IRR income of ₹197.66 lakh accrued but not received
  • ₹295.00 lakh shown as exceptional item
  • ₹197.66 lakh adjusted against other income
  • No further income will be accrued until receipt is reasonably certain
  • Remaining carrying amount of ₹295.00 lakh depends on investee's ability to raise funds and meet redemption obligations

Assets and Liabilities Position - Standalone (as at 30-09-2026)

  • Total Assets: ₹19,296.09 lakh (vs ₹20,549.75 lakh as at 31-03-2026)
  • Non-current Assets: ₹7,174.87 lakh (includes Investments: ₹5,856.01 lakh)
  • Current Assets: ₹12,121.22 lakh (includes Loans: ₹8,720.43 lakh)
  • Equity: ₹15,952.93 lakh
  • Non-current Liabilities: ₹595.27 lakh
  • Current Liabilities: ₹2,747.89 lakh

Assets and Liabilities Position - Consolidated (as at 30-09-2026)

  • Total Assets: ₹30,681.90 lakh (vs ₹31,999.21 lakh as at 31-03-2026)
  • Non-current Assets: ₹19,327.46 lakh (includes Investment Property: ₹11,831.53 lakh, Investments: ₹5,852.01 lakh)
  • Current Assets: ₹11,354.43 lakh
  • Equity: ₹19,994.77 lakh
  • Non-current Liabilities: ₹7,146.86 lakh (includes Borrowings: ₹6,556.10 lakh)
  • Current Liabilities: ₹3,540.26 lakh

Subsidiaries Included in Consolidation

The consolidated results include:

  • NTCIL Realty Private Limited
  • NTCIL Siliguri Estate Private Limited
  • NTCIL Infrastructure Private Limited
  • NTCIL Real Estate Private Limited

Cash Flow Highlights - Standalone (H1 FY27)

  • Net cash from operating activities: ₹(89.46) lakh
  • Net cash from investing activities: ₹247.00 lakh
  • Net cash from financing activities: ₹(11.44) lakh
  • Net increase in cash: ₹146.10 lakh

Cash Flow Highlights - Consolidated (H1 FY27)

  • Net cash from operating activities: ₹236.80 lakh
  • Net cash from investing activities: ₹204.88 lakh
  • Net cash from financing activities: ₹(350.78) lakh
  • Net increase in cash: ₹90.90 lakh

Additional Information

  • CEO and CFO certificate submitted as per SEBI LODR Regulations
  • Results available on company website (www.ntcind.com) and stock exchange websites (BSE, CSE)
  • Figures for previous periods have been re-grouped/re-arranged/re-classified for comparison