Integrated Filing — IndAS



General information about company
Scrip Code 532947
NSE Symbol IRB
MSEI Symbol NOTLISTED
ISIN INE821I01022
Name of company IRB INFRASTRUCTURE DEVELOPERS 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 11-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   12:40:00
End date and time of board meeting 14-Aug-2025   13:55:00
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 20989660000
Other income 656100000
Total income 21645760000
2 Expenses
(a) Cost of materials consumed 2995590000
(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 1042780000
(e) Finance costs 4620010000
(f) Depreciation, depletion and amortisation expense 2692090000
(f) Other Expenses
1 ROAD WORK AND SITE EXPENSES 6495200000 6495200000
2 OTHER EXPENSES 936240000 936240000
Total other expenses 7431440000
Total expenses 18781910000
3 Total profit before exceptional items and tax 2863850000
4 Exceptional items 0
5 Total profit before tax 2863850000
6 Tax expense
7 Current tax 246930000
8 Deferred tax 592100000
9 Total tax expenses 839030000
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 2024820000
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 0
16 Total profit (loss) for period 2024820000
17 Other comprehensive income net of taxes 1557190000
18 Total Comprehensive Income for the period 3582010000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2024820000
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 1557190000
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 6039000000
Face value of equity share capital 1
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 0.34
Diluted earnings (loss) per share from continuing operations 0.34
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 0.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.34
24 Debt equity ratio 0.0078
25 Debt service coverage ratio 0.0102
26 Interest service coverage ratio 0.0283
27 Disclosure of notes on financial results



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 BOT/ TOT Projects 6460240000 6460240000
2 InvITs & Related Assets 2330620000 2330620000
3 Construction 12142420000 12142420000
4 Unallocated corporate 56380000 56380000
Total Segment Revenue 20989660000
Less: Inter segment revenue 0 0
Revenue from operations 20989660000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 BOT/ TOT Projects 3172210000 3172210000
2 InvITs & Related Assets 2110130000 2110130000
3 Construction 2042490000 2042490000
4 Unallocated corporate -46960000 -46960000
Total Profit before tax 7277870000
i. Finance cost 4620010000 4620010000
ii. Other Unallocable Expenditure net off Unallocable income -205990000 -205990000
Profit before tax 2863850000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 BOT/ TOT Projects 236042810000 236042810000
2 InvITs & Related Assets 215981570000 215981570000
3 Construction 45849080000 45849080000
4 Unallocated corporate 45992310000 45992310000
Total Segment Asset 543865770000 543865770000
Un-allocable Assets 0 0
Net Segment Asset 543865770000 543865770000
4 Segment Liabilities
Segment Liabilities
1 BOT/ TOT Projects 100341440000 100341440000
2 InvITs & Related Assets 0 0
3 Construction 10532160000 10532160000
4 Unallocated corporate 231144370000 231144370000
Total Segment Liabilities 342017970000 342017970000
Un-allocable Liabilities 0 0
Net Segment Liabilities 342017970000 342017970000
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 Mark to market gain / (loss) on fair value measurement of investments (net of tax) 1074450000 1074450000
2 Re-measurement of gain / (loss) on defined benefit plans (net of tax) 5140000 5140000
Total Amount of items that will not be reclassified to profit and loss 1079590000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain/(loss) on cash flow hedge (net of tax) 477600000 477600000
Total Amount of items that will be reclassified to profit and loss 477600000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 1557190000