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 Consolidated
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



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 Consolidated Consolidated
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 2211490000 7676720000
Other income 30690000 143100000
Total income 2242180000 7819820000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 1916790000 6599690000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -10310000 -3440000
(d) Employee benefit expense 99120000 362670000
(e) Finance costs 113500000 414510000
(f) Depreciation, depletion and amortisation expense 7820000 33010000
(f) Other Expenses
1 Transportation charges 38030000 58200000
2 Insurance 2890000 12670000
3 Travelling, conveyance and car expenses 2840000 13610000
4 Legal and professional fees 15210000 65510000
5 Information technology and communication charges 4420000 11720000
6 Rent 1740000 7500000
7 Commission 2860000 10970000
8 Loss allowance/(Reversal of loss allowance) on trade receivables 14140000 -16990000
9 Fair value loss on derivatives 0 0
10 Miscellaneous expenses 23390000 53920000
Total other expenses 105520000 217110000
Total expenses 2232440000 7623550000
3 Total profit before exceptional items and tax 9740000 196270000
4 Exceptional items -3140000 -73730000
5 Total profit before tax 6600000 122540000
6 Tax expense
7 Current tax 20210000 90570000
8 Deferred tax -8490000 -28160000
9 Total tax expenses 11720000 62410000
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 -5120000 60130000
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 -5120000 60130000
17 Other comprehensive income net of taxes -260000 5060000
18 Total Comprehensive Income for the period -5380000 65190000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -13680000 20650000
Total profit or loss, attributable to non-controlling interests 8560000 39480000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 250000 3990000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -10000 1070000
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 2194540000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.24 0.37
Diluted earnings (loss) per share from continuing operations -0.24 0.36
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 -0.24 0.37
Diluted earnings (loss) per share from continuing and discontinued operations -0.24 0.36
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 18140000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 36840000
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 0
Trade receivables, non-current 0
Loans, non-current 5380000
Other non-current financial assets 69190000
Total non-current financial assets 74570000
Deferred tax assets (net) 86690000
Other non-current assets 18230000
Total non-current assets 648490000
2 Current assets
Inventories 16120000
Current financial asset
Current investments 0
Trade receivables, current 3269820000
Cash and cash equivalents 2580000
Bank balance other than cash and cash equivalents 451580000
Loans, current 0
Other current financial assets 847370000
Total current financial assets 4571350000
Current tax assets (net) 0
Other current assets 1730990000
Total current assets 6318460000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 6966950000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 117100000
Other equity 2194540000
Total equity attributable to owners of parent 2311640000
Non controlling interest 45970000
Total equity 2357610000
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 61920000
Total non-current financial liabilities 92040000
Provisions, non-current 17920000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 15130000
Total non-current liabilities 125090000
Current liabilities
Current financial liabilities
Borrowings, current 3362840000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 111420000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 589720000
Total Trade payable 701140000
Other current financial liabilities 153460000
Total current financial liabilities 4217440000
Other current liabilities 210560000
Provisions, current 5530000
Current tax liabilities (Net) 50720000
Deferred government grants, Current 0
Total current liabilities 4484250000
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 4609340000
Total equity and liabilites 6966950000
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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit plans -350000 6760000
Total Amount of items that will not be reclassified to profit and loss -350000 6760000
2 Income tax relating to items that will not be reclassified to profit or loss -90000 1700000
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 -260000 5060000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 122540000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 414510000
Adjustments for decrease (increase) in inventories -3440000
Adjustments for decrease (increase) in trade receivables, current -49220000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -1117650000
Adjustments for decrease (increase) in other non-current assets 38330000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 6430000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 250560000
Adjustments for increase (decrease) in other current liabilities 98380000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 33010000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -16990000
Adjustments for provisions, current 8550000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 8660000
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 63220000
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) -260000
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) -311080000
Net cash flows from (used in) operations -188540000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 24300000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -212840000
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 3750000
Proceeds from sales of investment property 0
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 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
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 35810000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -503200000
Net cash flows from (used in) investing activities -624460000
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 698250000
Repayments of borrowings 66500000
Payments of lease liabilities 20220000
Dividends paid 0
Interest paid 379700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -197930000
Net cash flows from (used in) financing activities 833940000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3360000
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 -3360000
Cash and cash equivalents cash flow statement at beginning of period 5940000
Cash and cash equivalents cash flow statement at end of period 2580000





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