Integrated Filing — IndAS



General information about company
Scrip Code 544419
NSE Symbol ARISINFRA
MSEI Symbol NOTLISTED
ISIN INE0H9P01028
Name of company ArisInfra Solutions Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 13-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment We operate in a single operating segment i.e., engaged in trading, procuring, supplying, distributing the supply of all kinds of raw materials necessary for creation of infrastructure, buildings and construction to business engaged thereof.
Start date and time of board meeting 13-Jul-2025   16:00:00
End date and time of board meeting 13-Jul-2025   18:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-10-22
Indicate Company website link for updated RPT policy of the Company https://cdn.shopify.com/s/files/1/0718/1067/9075/files/6._Policy_on_Related_Party_Transaction_d8ba9a77-2878-4e1f-9122-d6a26ff16636.pdf?v=1749706263
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1544280000 5352180000
Other income 45160000 189740000
Total income 1589440000 5541920000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 1384120000 4848860000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3340000 10210000
(d) Employee benefit expense 80890000 296780000
(e) Finance costs 91540000 342790000
(f) Depreciation, depletion and amortisation expense 5940000 25420000
(f) Other Expenses
1 Transportation charges 38020000 58200000
2 Insurance 2360000 11030000
3 Travelling, conveyance and car expenses 2600000 12010000
4 Legal and professional fees 12180000 42180000
5 Information technology and communication charges 4050000 10690000
6 Rent 1580000 7200000
7 Commission 2850000 7240000
8 (Reversal of loss allowance)/Loss allowance on trade receivables -1860000 -40170000
9 Fair value loss on derivatives 0 0
10 Miscellaneous Expenses 18370000 32840000
Total other expenses 80150000 141220000
Total expenses 1645980000 5665280000
3 Total profit before exceptional items and tax -56540000 -123360000
4 Exceptional items -3140000 -73730000
5 Total profit before tax -59680000 -197090000
6 Tax expense
7 Current tax -490000 800000
8 Deferred tax -2870000 -21120000
9 Total tax expenses -3360000 -20320000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -56320000 -176770000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -56320000 -176770000
17 Other comprehensive income net of taxes -570000 -670000
18 Total Comprehensive Income for the period -56890000 -177440000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 117090000 117090000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 2243860000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1 -3.14
Diluted earnings (loss) per share from continuing operations -1 -3.14
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1 -3.14
Diluted earnings (loss) per share from continuing and discontinued operations -1 -3.14
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The results of the quarter and year ended 31st March, 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company, at its meeting held on July 13, 2025.tt n nThe Company operates in one reportable business segment i.e. Trading of Construction Materials. Accordingly, the Company is a single segment Company in accordance with Indian Accounting Standard 108, Operating Segments.ttttt nttttt nDuring the quarter ended March 31, 2025, the Company has issued 36,03,792 equity shares of Rs. 2 each with a security premium of Rs. 220, aggregating to Rs. 800.04 million, as part of pre IPO issue. These shares are fully paid up.ttttt n nThe Company has incurred certain IPO related expenses. These expenses have been allocated on a rational basis. The cost allocated for issue of new shares has been recognised within prepaid expenses and will be adjusted against securities premium as permissible under Section 52 of the Companies Act, 2013 during the period of successful completion of Initial Public Offer, IPO. The cost allocated for listing of existing shares has been recognised in the statement of profit & loss as an exceptional item. nttttt nThe Board of Directors have approved employee stock option plans 2021 and 2024, for issue of shares or options to key employees of the Company. Accordingly, during the current quarter and year ended March 31, 2025, the Company has granted 3,153 and 49,34,107 stock options to eligible employees, as approved in the Nomination and Remuneration Committee meeting, resulting in a net expense of Rs. 0.02 million and Rs. 62.76 million during the quarter and year ended March 31, 2025 respectively.t nttttt nThe figures for quarter ended March 31, 2025 are balancing figures between audited figures in respect of full financial year and year to date figures up to December 31, 2024, audited for the purpose of the preparation of restated consolidated financial information included in the Company’s offer document, which were not subject to limited review or an audit.ttttt nttttt nSubsequent to the year ended March 31, 2025, the Company has completed an initial public offering, IPO and received gross proceeds of Rs. 4,995.96 millions on account of fresh issue. The Company equity shares were listed on the National Stock Exchange of India Limited and BSE Limited on June 25, 2025.tttttttttt nThe figures for the quarters ended December 31, 2024 and March 31, 2024 as reported above have been approved by the Company's Board of Directors but have not been subjected to limited review or independent audit since the requirement of submission of quarterly financial results is applicable on listing of equity shares of the Company from quarter ended June 30, 2025.ttttt n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 10940000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 25730000
Intangible assets under development 414020000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 72950000
Trade receivables, non-current 0
Loans, non-current 581120000
Other non-current financial assets 80760000
Total non-current financial assets 734830000
Deferred tax assets (net) 75080000
Other non-current assets 18210000
Total non-current assets 1278810000
2 Current assets
Inventories 2470000
Current financial asset
Current investments 0
Trade receivables, current 2346680000
Cash and cash equivalents 850000
Bank balance other than cash and cash equivalents 451580000
Loans, current 0
Other current financial assets 825360000
Total current financial assets 3624470000
Current tax assets (net) 0
Other current assets 1176850000
Total current assets 4803790000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 6082600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 117090000
Other equity 2243870000
Total equity attributable to owners of parent 2360960000
Non controlling interest
Total equity 2360960000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 30120000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 8200000
Total non-current financial liabilities 38320000
Provisions, non-current 15670000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 53990000
Current liabilities
Current financial liabilities
Borrowings, current 2993320000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 85750000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 471130000
Total Trade payable 556880000
Other current financial liabilities 39220000
Total current financial liabilities 3589420000
Other current liabilities 73270000
Provisions, current 4960000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 3667650000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 3721640000
Total equity and liabilites 6082600000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit plans -760000 -890000
Total Amount of items that will not be reclassified to profit and loss -760000 -890000
2 Income tax relating to items that will not be reclassified to profit or loss -190000 -220000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -570000 -670000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -197090000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 342790000
Adjustments for decrease (increase) in inventories 10210000
Adjustments for decrease (increase) in trade receivables, current 349010000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -678080000
Adjustments for decrease (increase) in other non-current assets 38330000
Adjustments for other financial assets, non-current 10280000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 156870000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 56110000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 25420000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -40170000
Adjustments for provisions, current 5320000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 18300000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 114080000
Adjustments for share-based payments 81270000
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 261580000
Net cash flows from (used in) operations 64490000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 3080000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 61410000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 2420000
Proceeds from sales of investment property 10000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 153320000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 460290000
Cash advances and loans made to other parties 2017250000
Cash receipts from repayment of advances and loans made to other parties 1964080000
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 83100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -46910000
Net cash flows from (used in) investing activities -633000000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 800040000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1626660000
Repayments of borrowings 1320560000
Payments of lease liabilities 15420000
Dividends paid 0
Interest paid 320760000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -197940000
Net cash flows from (used in) financing activities 572020000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 430000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 430000
Cash and cash equivalents cash flow statement at beginning of period 420000
Cash and cash equivalents cash flow statement at end of period 850000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results No
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 2355140000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 668300000
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 3023440000