Integrated Filing — IndAS



General information about company
Scrip Code 533163
NSE Symbol ARSSINFRA
MSEI Symbol NOTLISTED
ISIN INE267I01010
Name of company ARSS INFRASTRUCTURE PROJECTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment INFRASTRUCTURE / CONSTRUCTIONS
Start date and time of board meeting 11-Aug-2025   17:00:00
End date and time of board meeting 11-Aug-2025   19:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 186819000
Other income 6644000
Total income 193463000
2 Expenses
(a) Cost of materials consumed 28781000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -13983000
(d) Employee benefit expense 28147000
(e) Finance costs 3180000
(f) Depreciation, depletion and amortisation expense 2466000
(f) Other Expenses
1 Cost of Goods/Services Sold 169765000 169765000
2 Other Expenses 1127194000 1127194000
Total other expenses 1296959000
Total expenses 1345550000
3 Total profit before exceptional items and tax -1152087000
4 Exceptional items 0
5 Total profit before tax -1152087000
6 Tax expense
7 Current tax 0
8 Deferred tax 3558000
9 Total tax expenses 3558000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -1155645000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 209000
16 Total profit (loss) for period -1155436000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -1155436000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 227380000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -50.82
Diluted earnings (loss) per share from continuing operations -50.82
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -50.82
Diluted earnings (loss) per share from continuing and discontinued operations -50.82
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) nSelected Explanatory Notes to the Consolidated Statement of Unaudited Financial Results for the Quarter Ended June 30, 2025 n t t t t t n1tThe above Unaudited Financial Results of the Company for the Quarter ended June 30, 2025 have been approved by the Resolution Professional on August 11, 2025. The Statutory Auditor of the company has reviewed the said result. These results are being published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. n t t t t t n2tThe above financial results of the Company have been prepared in accordance with Indian Accounting Standards notified under the Companies Indian Accounting Standards Rules, 2015 as amended thereof. n t t t t t n3tA Corporate Insolvency Resolution Process has been initiated against the Company vide the order no. CP IB No. 34 CB 2021 dated November 30, 2021 of the Honble National Company Law Tribunal , Cuttack Bench under the provisions of the Insolvency and Bankruptcy Code, 2016. Pursant to the order, The powers of the Board of Directors stand suspended and are vested with Mr. Uday Narayan Mitra, has been appointed as Interim Resolution Professional by the NCLT, now continuing as Resolution Professional . The Company continues to operate as going concern. Claims have been received by the RP and those claims have been processed as per the extant guidelines of IBC. n t t t t t n4tBased on the principles set out under Ind AS 108 Operating Segments , the company operates in Construction Contract which is the only reportable segment. Accordingly , the company is operating in single segment. n t t t t t n5tAs at 30th June 2025, the ARSS Group consolidation comprises of the following: n t t t t t ntSl. No.tName of the EntitytRelationship nt1tARSS Infrastructure Projects LimitedtHolding Company nt2tARSS Damoh Hirapur Tolls Private LimitedtSubsidiary Company nt3tARSS Developers LimitedtAssociate Company nt4tATLANTA ARSS JVttJoint Venture nt5tARSS SCPL JVttJoint Venture nt6tARSS LGPPL JVttJoint Venture nt7tARSS BDPL JVttJoint Venture nt8tARSS THAKUR JVttJoint Venture nt9tARSS SNKI JVttJoint Venture nt10tARSS ROYAL JVttJoint Venture nt11tSCPL ARSS JVttJoint Venture nt12tARSS BMS JVttJoint Venture nt13tARSS Technocom Priyashi Aashi JVtJoint Venture nt14tARSS SIPS JVttJoint Venture nt15tARSS KKMPL JVttJoint Venture nt16tARSS NTLLP JVttJoint Venture n t t t t t n6tThe financials of ARSS BMS JV, ARSS Technocom Priyashi Aashi JV, ARSS SIPS JV, ARSS KKMPL JV ARSS NTLLP JV is prepared by the JV partner, the profit loss for the current period is considered in the statement as certified by the management. n t t t t t n7tThe Company has continued to follow the same accounting policies in preparation of unaudited financial results for the quarter ended June 30, 2025 as followed in the previous financial year ended March 31,2025. n t t t t t n8tThe figures of the Last quarters ended March 31,2025 are the balancing figures between audited figures in respect of the full financial years and the unaudited published years to date figures up to December 31, 2024 for respective years which were subjected to limited review by statutory auditors. n t t t t t n9tComparative figures have been rearranged regrouped wherever necessary. n t t t t t n10tThe Company has written off claims receivable to the tune of Rs. 110.48 Crores during the period as the settlement of Arbitration award vide case no : 54 2020 Niraj Cement Structurals Ltd. Vs Jaipur Development Authority JDA where ARSS had counter claim with Niraj Cement Structurals Ltd. nttttt nt nttttt n n



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or 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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income