Integrated Filing — IndAS



General information about company

Scrip Code 544232
NSE Symbol INTERARCH
MSEI Symbol NA
ISIN INE00M901018
Name of company Interarch Building Solutions Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Single segment
Description of single segment PEB
Start date and time of board meeting 06-11-2025   14:30:00
End date and time of board meeting 06-11-2025   16:10:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. No
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 15-01-2024
Indicate Company website link for updated RPT policy of the Company https://www.interarchbuildings.com/investors
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 49,108.62 87,186.11
Other income 600.40 1,593.70
Total income 49,709.02 88,779.81
2 Expenses
(a) Cost of materials consumed 32,421.53 57,642.49
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,595.40) (4,982.81)
(d) Employee benefit expense 4,408.63 8,456.57
(e) Finance costs 70.46 134.56
(f) Depreciation, depletion and amortisation expense 345.02 660.20
(f) Other Expenses
1 Erection and installation Charges 4,481.01 7,705.87
2 Job work Charges 1,956.04 3,459.63
3 Other Expenses 4,271.65 7,575.19
Total other expenses 10,708.70 18,740.69
Total expenses 45,358.94 80,651.70
3 Total profit before exceptional items and tax 4,350.08 8,128.11
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,350.08 8,128.11
6 Tax expense
7 Current tax 1,170.16 2,370.85
8 Deferred tax (48.06) (308.61)
9 Total tax expenses 1,122.10 2,062.24
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 3,227.98 6,065.87
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 3,227.98 6,065.87
17 Other comprehensive income net of taxes 8.06 16.10
18 Total Comprehensive Income for the period 3,236.04 6,081.97
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,677.19 1,677.19
Face value of equity share capital 10 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 19.25 36.17
Diluted earnings (loss) per share from continuing operations 19.15 35.98
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 19.25 36.17
Diluted earnings (loss) per share from continuing and discontinued operations 19.15 35.98
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

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 27,427.01
Capital work-in-progress 6.64
Investment property 266.40
Goodwill 0.00
Other intangible assets 41.44
Intangible assets under development 57.70
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 3,672.45
Trade receivables, non-current 8,040.39
Loans, non-current 58.88
Other non-current financial assets 392.09
Total non-current financial assets 12,163.81
Deferred tax assets (net)
Other non-current assets 706.86
Total non-current assets 40,669.86
2 Current assets
Inventories 25,189.96
Current financial asset
Current investments 1,461.76
Trade receivables, current 17,729.74
Cash and cash equivalents 14,279.43
Bank balance other than cash and cash equivalents 2,761.13
Loans, current 55.29
Other current financial assets 11,632.00
Total current financial assets 47,919.35
Current tax assets (net) 0.00
Other current assets 11,211.68
Total current assets 84,320.99
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,24,990.85
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,677.19
Other equity 78,362.57
Total equity attributable to owners of parent 80,039.76
Non controlling interest
Total equity 80,039.76
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9.62
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 212.49
Total non-current financial liabilities 222.11
Provisions, non-current 0.00
Deferred tax liabilities (net) 467.76
Deferred government grants, Non-current 2.19
Other non-current liabilities
Total non-current liabilities 692.06
Current liabilities
Current financial liabilities
Borrowings, current 861.25
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,685.57
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11,649.67
Total Trade payable 15,335.24
Other current financial liabilities 4,810.37
Total current financial liabilities 21,006.86
Other current liabilities 22,449.42
Provisions, current 375.41
Current tax liabilities (Net) 425.87
Deferred government grants, Current 1.47
Total current liabilities 44,259.03
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 44,951.09
Total equity and liabilites 1,24,990.85
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 (8.06) (16.10)
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 8.06 16.10



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 8,128.11
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (8,616.95)
Adjustments for decrease (increase) in trade receivables, current 540.47
Adjustments for decrease (increase) in trade receivables, non-current 1,376.99
Adjustments for decrease (increase) in other current assets (2,910.30)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 92.08
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,279.69
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 3,693.43
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 660.20
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 214.80
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 227.07
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 1,135.42
Adjustments for share-based payments 440.03
Adjustments for fair value losses (gains) 104.94
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,032.97)
Net cash flows from (used in) operations 6,095.14
Dividends received 0.00
Interest paid (66.96)
Interest received 0.00
Income taxes paid (refund) 1,892.48
Other inflows (outflows) of cash (75.55)
Net cash flows from (used in) operating activities 4,194.07
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 15.92
Purchase of property, plant and equipment 4,136.14
Proceeds from sales of investment property 0.00
Purchase of investment property 1,005.28
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 7.89
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 927.87
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 6,423.89
Net cash flows from (used in) investing activities 2,218.37
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 328.56
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 273.56
Repayments of borrowings 1,122.88
Payments of lease liabilities 17.55
Dividends paid 0.00
Interest paid 66.96
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (605.27)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,807.17
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 5,807.17
Cash and cash equivalents cash flow statement at beginning of period 8,472.26
Cash and cash equivalents cash flow statement at end of period 14,279.43





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Yes
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 S.R. Batliboi & Co. LLP Yes 31-07-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 22-08-2024
Amount Raised 200.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Financing the capital expenditure towards setting up the Project NA 5,853.30 2,474.30 1,793.40 0.00
2 Financing the capital expenditure towards upgradation of the Kichha Manufacturing Facility, Tamil Nadu Manufacturing Facility I ,Tamil Nadu Manufacturing Facility II and Pant Nagar NA 1,924.60 3,876.60 2,016.20 0.00
3 Funding investment in information technology assets for upgradation of existing information technology infrastructure of the Company NA 1,139.20 1,139.20 223.60 0.00
4 Funding incremental working capital requirements NA 5,500.00 5,500.00 5,500.00 0.00
5 General corporate purposes (GCP)* NA 4,303.70 4,869.70 4,869.70 0.00
6 Towards Manufacturing Facility-II at Andhra Pradesh for the final payment towards the new land acquisition NA 0.00 950.00 945.80 0.00


Signatory Details

Name of signatory NIDHI GOEL
Designation of person Company Secretary and Compliance Officer
Place Noida
Date 07-08-2025




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Interarch Building Solutions Limited Intertec Related Party Any other transaction Lease Rent Payment 5.00 Approved 1.50 0.00 0.00
2 Interarch Building Solutions Limited Aries Developers LLP Related Party Any other transaction Lease Rent Payment 66.00 Approved 21.00 0.00 0.00
3 Interarch Building Solutions Limited Signu Real Estates LLP Related Party Any other transaction Lease Rent Payment 18.00 Approved 4.50 0.00 0.00
4 Interarch Building Solutions Limited Arvind Nanda Related Party Any other transaction Membership fees and medical Exp. Approved 19.44 0.00 0.00
5 Interarch Building Solutions Limited Arvind Nanda Related Party Remuneration 150.00 Approved 34.73 2.87 7.63
6 Interarch Building Solutions Limited Gautam Suri Related Party Remuneration 60.00 Approved 23.09 4.88 5.71
7 Interarch Building Solutions Limited Viraj Nanda Related Party Remuneration 30.00 Approved 12.96 0.00 1.60
8 Interarch Building Solutions Limited Manish Kumar Garg Related Party Remuneration 240.00 Approved 101.23 13.32 6.94
9 Interarch Building Solutions Limited Nidhi Goel Related Party Remuneration 35.00 Approved 10.74 2.90 2.37
10 Interarch Building Solutions Limited Pushpendra Kumar Bansal Related Party Remuneration 120.00 Approved 46.52 8.93 9.13
11 Interarch Building Solutions Limited Arhaan Nanda Related Party Remuneration 5.00 Approved 0.90 0.00 0.30
12 Interarch Building Solutions Limited Sonali Bhagwati Dalal Related Party Any other transaction Sitting Fees 24.00 Approved 2.25 0.90 0.00
13 Interarch Building Solutions Limited Sanjiv Bhasin Related Party Any other transaction Sitting Sees 24.00 Approved 2.75 1.13 0.00
14 Interarch Building Solutions Limited Mohit Gujral Related Party Any other transaction Sitting Iees 24.00 Approved 2.75 1.13 0.00
15 Interarch Building Solutions Limited Aditya Vij Related Party Any other transaction Sitting Jees Approved 1.00 0.00 0.00
16 Interarch Building Solutions Limited Anoop Kumar Mittal Related Party Any other transaction Sitting Tees Approved 1.00 0.00 0.00
17 Interarch Building Solutions Limited Art foto studios Related Party Any other transaction advertisement expenses Approved 8.31 0.00 0.00
18 Interarch Building Solutions Limited Manish Kumar Garg Related Party Any other transaction Share Based payment Approved 39.77 0.00 0.00
19 Interarch Building Solutions Limited Nidhi Goel Related Party Any other transaction Share Based payment Approved 7.95 0.00 0.00
20 Interarch Building Solutions Limited Pushpendra Kumar Bansal Related Party Any other transaction Share Based payment Approved 1.59 0.00 0.00
Total value of transaction during the reporting period 343.98