Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol AKASH
MSEI Symbol NOTLISTED
ISIN INE737W01013
Name of company AKASH INFRA 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-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 Multi segment
Description of single segment
Start date and time of board meeting 14-Aug-2025   11:15:00
End date and time of board meeting 14-Aug-2025   11:40:00
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 212126000
Other income 2274000
Total income 214400000
2 Expenses
(a) Cost of materials consumed 160950000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1687000
(d) Employee benefit expense 12055000
(e) Finance costs 9966000
(f) Depreciation, depletion and amortisation expense 2880000
(f) Other Expenses
1 Other Expenses 24292000 24292000
Total other expenses 24292000
Total expenses 211830000
3 Total profit before exceptional items and tax 2570000
4 Exceptional items 0
5 Total profit before tax 2570000
6 Tax expense
7 Current tax 596000
8 Deferred tax 91000
9 Total tax expenses 687000
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 1883000
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 -121000
16 Total profit (loss) for period 1762000
17 Other comprehensive income net of taxes -23000
18 Total Comprehensive Income for the period 1739000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1747000
Total profit or loss, attributable to non-controlling interests 16000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1726000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 14000
21 Details of equity share capital
Paid-up equity share capital 168625000
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 0.1
Diluted earnings (loss) per share from continuing operations 0.1
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 0.1
Diluted earnings (loss) per share from continuing and discontinued operations 0.1
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 Financial Results of the Company have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meeting held on 14.08.2025. The Results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors of the Comapny have expressed an unmodified opinion on the above results. n2 The Financial results have been prepared in accordance with Indian Accounting Standards ('IND AS') as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant ammendment thereunder. n3 The figuers for the quarter ended 31.03.2025 as reported in these financial results are the balancing figures between the Audited Figures in respect of the full Financial year and the unaudited published year to date figures up to the Third Quarter of the respective Financial Year. n4 Comparative figures have been rearranged/regrouped wherever necessary. n5 The Group's business falls within operating segment: 1) Construction and 2) Fuel and Grocery. Hence, the company has disclosed the segment information in its consolidated financial results in accordance with Ind AS 108 Operating Segment.



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)
1 Construction 127100000 127100000
2 Fuel and Grocery 87133000 87133000
3 Others 167000 167000
Total Segment Revenue 214400000
Less: Inter segment revenue
Revenue from operations 214400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction 10544000 10544000
2 Fuel and Grocery 4731000 4731000
3 Others 142000 142000
Total Profit before tax 15417000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 15417000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction 0 0
2 Fuel and Grocery 0 0
3 Others 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Construction 0 0
2 Fuel and Grocery 0 0
3 Others 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Items that will not be reclassified to Profit and Loss -27000 -27000
Total Amount of items that will not be reclassified to profit and loss -27000
2 Income tax relating to items that will not be reclassified to profit or loss -4000
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
5 Total Other comprehensive income -23000