Integrated Filing — IndAS



General information about company
Scrip Code 542649
NSE Symbol RVNL
MSEI Symbol NOTLISTED
ISIN INE415G01027
Name of company RAIL VIKAS NIGAM 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-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 Development of Rail Infrastructure
Start date and time of board meeting 12-Aug-2025   12:00:00
End date and time of board meeting 12-Aug-2025   14:45:00
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 39087700000
Other income 2281900000
Total income 41369600000
2 Expenses
(a) Cost of materials consumed 36956000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 500500000
(e) Finance costs 1081700000
(f) Depreciation, depletion and amortisation expense 88600000
(f) Other Expenses
1 Other Expenses 1102400000 1102400000
Total other expenses 1102400000
Total expenses 39729200000
3 Total profit before exceptional items and tax 1640400000
4 Exceptional items 0
5 Total profit before tax 1640400000
6 Tax expense
7 Current tax 446900000
8 Deferred tax -56400000
9 Total tax expenses 390500000
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 1249900000
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 93700000
16 Total profit (loss) for period 1343600000
17 Other comprehensive income net of taxes -5600000
18 Total Comprehensive Income for the period 1338000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1345300000
Total profit or loss, attributable to non-controlling interests -1700000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1339700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1700000
21 Details of equity share capital
Paid-up equity share capital 20850200000
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 0.65
Diluted earnings (loss) per share from continuing operations 0.65
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 0.65
Diluted earnings (loss) per share from continuing and discontinued operations 0.65
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) 1. The above Unaudited Consolidated Financial Results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective their meetings held on 12th August 2025. n n2. The Financial Results have been reviewed by the Statutory Auditors as required under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. n n3. The Consolidated financial results have been prepared in accordance with the Indian Accounting Standards Ind AS as notified under Section 133 of the Companies Act 2013 read with Rule 3 of the Companies Indian Accounting Standards Rules 2015 and Companies Indian Accounting Standards Amendment Rules 2016 and other recognized accounting practices and policies to the extent applicable. n n4. The accompanying statement regarding receipts of advance payment from Joint Venture Companies for incurring expenditure on their projects. However in the case of one joint venture company i.e. Krishnapatnam Railway Company Limited KRCL the Holding Company is incurring project expenditure on a regular basis and the total amount receivable from KRCL as on 30th June 2025 is Rs. 1275.25 crore up to 30.06.2024 Rs 1485.01 crore which includes Rs. 889.95 crore up to 30.06.2024 Rs 851.81 crore on account of Interest on delayed payment. The application of interest has been changed from compound to simple w.e.f. 1st October 2024 whereas KRCL requested for application of simple interest w.e.f. 01.04.2020 in lieu of compounding interest. The matter is pending with the Board of Directors of the Holding Company and adjustment if any will be recognized as and when the matter is finalized. n n5. In view of the representation made by KRCL for waiver of departmental charges and pending decision by the Board of Directors of the Holding Company the claim for departmental charges @ 5% of the completion cost of the project has not been raised on KRCL by the Holding Company. The matter is pending with the Board of Directors of the Holding Company and adjustment if any will be recognized as and when the matter is finalized. n n6. The Holding and Subsidiaries operates in a single reportable operating segment Development of Rail Infrastructure as per Ind AS 108 Operating Segments. n n7. In terms of Regulation 30 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 it is hereby notified that Rail Vikas Nigam Limited RVNL has established a New wholly owned subsidiary named Sabbavaram Sheelanagar Road Development Limited in the state of Andhra Pradesh with an issued share capital of 1000 shares at Rs.100 each totalling Rs.100000. n n8. During the quarter the Holding Company changed its accounting policy with respect to mobile phones and Tablets which are given to employees of the Holding compnay as per their respective eligibility The same are now be charged to profit and loss account which were earlier being capitalized to Property Plant and Equipment and depreciation was being charged according to the age of the respective assets. The impact of this change on the financial results is not material and hence has not been retrospectively adjusted. n n9. Previous period figures have been regrouped reclassified wherever necessary to confirm to the figures of the current period.



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
1 Re-measurement gain/ (loss) on defined benefit plans -7400000 -7400000
Total Amount of items that will not be reclassified to profit and loss -7400000
2 Income tax relating to items that will not be reclassified to profit or loss -1800000
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 -5600000