Integrated Filing — IndAS



General information about company

Scrip Code 544419
NSE Symbol ARISINFRA
MSEI Symbol NOTLISTED
ISIN INE0H9P01028
Name of company Arisinfra 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 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-11-2025
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 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 Unaudited
Segment Reporting Single segment
Description of single segment We operate in a single operating segment i.e., engaged in trading, procuring, supplying, distributing the supply of all kinds of raw materials necessary for creation of infrastructure, buildings and construction to business engaged thereof.
Start date and time of board meeting 07-11-2025   12:00:00
End date and time of board meeting 07-11-2025   13:15:00
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 Not applicable



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 Consolidated Consolidated
1 Income
Revenue from operations 24,119.00 45,327.20
Other income 125.60 478.20
Total income 24,244.60 45,805.40
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 20,852.60 38,754.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (476.10) (516.60)
(d) Employee benefit expense 922.30 1,858.60
(e) Finance costs 455.50 1,629.30
(f) Depreciation, depletion and amortisation expense 77.70 153.40
(f) Other Expenses
1 Transportation charges 0.00 101.40
2 Information technology and communication charges 22.20 41.50
3 Legal and professional fees 194.10 341.50
4 Sales promotion expenses 51.70 134.00
5 Commission 67.70 81.70
6 Travelling, conveyance and car expenses 38.50 74.60
7 Insurance 27.90 63.60
8 Rent 17.50 41.70
9 Auditors remuneration 21.80 43.70
10 Others 125.10 237.20
Total other expenses 566.50 1,160.90
Total expenses 22,398.50 43,040.30
3 Total profit before exceptional items and tax 1,846.10 2,765.10
4 Exceptional items 30.20 (257.90)
5 Total profit before tax 1,876.30 2,507.20
6 Tax expense
7 Current tax (26.70) 316.40
8 Deferred tax 377.40 154.00
9 Total tax expenses 350.70 470.40
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 1,525.60 2,036.80
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 1,525.60 2,036.80
17 Other comprehensive income net of taxes (3.50) (8.40)
18 Total Comprehensive Income for the period 1,522.10 2,028.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,428.70 1,759.30
Total profit or loss, attributable to non-controlling interests 96.90 277.50
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,425.20 1,750.50
Total comprehensive income for the period attributable to owners of parent non-controlling interests 96.90 277.90
21 Details of equity share capital
Paid-up equity share capital 1,621.00 1,621.00
Face value of equity share capital 2 2
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 2 2.46
Diluted earnings (loss) per share from continuing operations 1.98 2.44
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 2 2.46
Diluted earnings (loss) per share from continuing and discontinued operations 1.98 2.44
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) The Unaudited consolidated financial results of the quarter and half year ended September 30, 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company, at its meeting held on November 07, 2025. These results have been subjected to limited review by the statutory auditors. The Unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standard (Ind AS), as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder. The Group operates only in one business segment i.e. Trading of Construction Materials which constitutes single reportable segment in accordance with the requirements of Ind AS 108 Operating Segments. The Holding Company has incurred certain IPO related expenses. These expenses have been allocated on a rational basis. The cost allocated for issue of new shares has been adjusted against securities premium as permissible under Section 52 of the Companies Act, 2013 upon successful completion of Initial Public Offer (IPO). The cost allocated for listing of existing shares has been recognised in the statement of profit & loss as an exceptional item. The Board of Directors of the Holding Company have approved employee stock option plans (ESOP 2021 & 2024), for issue of options to employees. Accordingly, during the half year ended September 30, 2025, the Holding Company has granted 1,20,000 stock options to eligible employees, as approved in the Nomination and Remuneration Committee meeting, resulting in a net expense of Rs. 6.14 million during the half year ended September 30, 2025. The Unaudited consolidated financial results include the financial results of Six subsidiaries - Arisinfra Trading Private Limited, ArisUnitern Re Solutions Private Limited, Buildmex-Infra Private Limited, Arisinfra Realty Private Limited, White Roots Infra Private Limited and Arisinfra Construction Materials Private Limited.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 167.30
Capital work-in-progress 4.10
Investment property
Goodwill 0.00
Other intangible assets 398.60
Intangible assets under development 4,900.00
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 57.60
Other non-current financial assets 2,667.60
Total non-current financial assets 2,725.20
Deferred tax assets (net) 877.80
Other non-current assets 12,924.70
Total non-current assets 21,997.70
2 Current assets
Inventories 677.80
Current financial asset
Current investments 0.00
Trade receivables, current 36,517.00
Cash and cash equivalents 14,871.40
Bank balance other than cash and cash equivalents 3,535.10
Loans, current 0.00
Other current financial assets 6,140.70
Total current financial assets 61,064.20
Current tax assets (net)
Other current assets 7,594.50
Total current assets 69,336.50
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 91,334.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,621.00
Other equity 68,319.90
Total equity attributable to owners of parent 69,940.90
Non controlling interest 737.60
Total equity 70,678.50
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 807.20
Total non-current financial liabilities 807.20
Provisions, non-current 217.30
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1,024.50
Current liabilities
Current financial liabilities
Borrowings, current 5,231.10
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 130.90
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10,787.30
Total Trade payable 10,918.20
Other current financial liabilities 1,910.10
Total current financial liabilities 18,059.40
Other current liabilities 1,261.50
Provisions, current 81.90
Current tax liabilities (Net) 228.40
Deferred government grants, Current
Total current liabilities 19,631.20
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 20,655.70
Total equity and liabilites 91,334.20
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 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

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 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 4.60 11.10
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 (1.10) (2.70)
5 Total Other comprehensive income (3.50) (8.40)



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,507.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,629.30
Adjustments for decrease (increase) in inventories (516.50)
Adjustments for decrease (increase) in trade receivables, current (3,856.40)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 9,711.60
Adjustments for decrease (increase) in other non-current assets (12,600.00)
Adjustments for other financial assets, non-current (4,264.50)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,896.10
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (618.90)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 153.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 64.70
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 142.90
Adjustments for other financial liabilities, non-current 60.80
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 312.50
Adjustments for share-based payments 185.70
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 15.60
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) (6,308.70)
Net cash flows from (used in) operations (3,801.50)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 899.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (4,701.30)
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 3.40
Purchase of property, plant and equipment 28.10
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
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 726.30
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 0.00
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 580.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5,316.40
Net cash flows from (used in) investing activities 5,146.00
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 49,959.30
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 0.00
Repayments of borrowings 28,538.20
Payments of lease liabilities 112.00
Dividends paid 0.00
Interest paid 1,799.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,108.50)
Net cash flows from (used in) financing activities 14,400.90
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 14,845.60
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 14,845.60
Cash and cash equivalents cash flow statement at beginning of period 25.80
Cash and cash equivalents cash flow statement at end of period 14,871.40