| Scrip Code | 533163 |
|---|---|
| NSE Symbol | ARSSINFRA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE267I01010 |
| Name of company | ARSS INFRASTRUCTURE PROJECTS 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 | 10-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-11-2025 |
| 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 | 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 | INFRASTRUCTURE |
| Start date and time of board meeting | 10-11-2025 12:30:00 |
| End date and time of board meeting | 10-11-2025 20:15:00 |
| 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 |
| 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? | No |
| Latest Date on which RPT policy is updated | |
| Indicate Company website link for updated RPT policy of the Company | |
| 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? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | Yes |
| 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 | 1,141.00 | 3,009.19 | |
| Other income | 62.07 | 128.51 | |
| Total income | 1,203.07 | 3,137.70 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,624.29 | 1,912.09 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,228.21) | (1,368.04) |
| (d) | Employee benefit expense | 248.02 | 527.21 |
| (e) | Finance costs | 0.00 | 31.80 |
| (f) | Depreciation, depletion and amortisation expense | 25.16 | 49.82 |
| (f) | Other Expenses | ||
| 1 | Cost of Services Sold | 694.31 | 2,391.96 |
| 2 | Other Expenses | 255.48 | 11,525.74 |
| Total other expenses | 949.79 | 13,917.70 | |
| Total expenses | 1,619.05 | 15,070.58 | |
| 3 | Total profit before exceptional items and tax | (415.98) | (11,932.88) |
| 4 | Exceptional items | (3,22,318.62) | (3,22,318.62) |
| 5 | Total profit before tax | (3,22,734.60) | (3,34,251.50) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 35.43 | 71.01 |
| 9 | Total tax expenses | 35.43 | 71.01 |
| 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 | (3,22,770.03) | (3,34,322.51) |
| 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 | (3,22,770.03) | (3,34,322.51) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (3,22,770.03) | (3,34,322.51) |
| 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 | 1,511.85 | 1,511.85 | |
| 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 | -1428.25 | -1479.36 | |
| Diluted earnings (loss) per share from continuing operations | -1428.25 | -1479.36 | |
| 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 | -1428.25 | -1479.36 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -1428.25 | -1479.36 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Selected Explanatory Notes to the Standalone Statement of Unaudited Financial Results for the Quarter and Half Year Ended On September 30, 2025 1 The above Unaudited Financial Results of the Company for the Quarter and Half Year ended September 30, 2025 have been reviewed by Audit Committe and approved by the Board of Directors of the Company at its meetings held on November 10, 2025. The Statutory Auditor of the company has reviewed the said result. These results are being published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. 2 The above financial results of the Company have been prepared in accordance with Indian Accounting Standards lnd AS notified under the Companies Indian Accounting Standards Rules, 2015 as amended thereof. 3 Pursuant to the Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016 initiated on 30th November 2021, the National Company Law Tribunal NCLT on 29 August 2025 NCLT Order date approved, the Resolution Plan the Plan submitted by Ocean Capital Market Limited Successful Resolution Applicant or SRA or OCML. As per the terms of Section 31 of the Code, the Approved Resolution Plan shall be binding on the Company, its employees, members, creditors, guarantors and other stakeholders involved in the Resolution Plan. Pursuant to the Approved Resolution Plan, during the period between the NCLT Approval Date Effective Date i.e., 29 August, 2025 and the Closing Date as defined in the Approved Resolution Plan Interim Period, a monitoring committee shall be constituted Monitoring Committee, shall comprise two representatives of the Financial Creditors, two representatives of the Resolution Applicants and the Erstwhile Resolution Professional. Thus, for the period between the NCLT Approval Date as defined in the Approved Resolution Plan and the Closing Date ie, 29 September 2025 the date of payment of consideration towards Assignment of Debt with Securities Interest to Secured Financial Creditors, the Monitoring Committee has accordingly been formed to maintain the Company as a going concern and to supervise the implementation of the Approved Resolution Plan. Implementation of the Approved Resolution Plan Plan has commenced and the following steps have been completed as per the terms of the said Plan and shall be deemed to be in compliance with the applicable accounting standard pursuant to order passed by the Honble NCLT a. The existing directors of the Company have stand replaced by the new Board of Directors from their office. The Board of Directors of the Company has been reconstituted on 29th September, 2025. b. Extinguishment of 1,06,19,468 equity shares of INR 10 each held by erstwhile promoters of the Company and the amount has been transferred to Capital Reserve Account. c. As per the terms of approved Resolution Plan, the entire admittee claim of the Financial Creditors amounting to INR 4,940.14 crores has been assigned to SRA i.e., OCML. The financial creditors were settled through a payment of INR 207.69 crore by the SRA. Pursuant to the settlement, the financial creditors assigned its outstanding debt to the Resolution Applicant in full satisfaction of the said liability. Further, as provided in the approved Resolution Plan, the Assenting Financial Creditors shall have right to receive 50 percentage of the value received on receipt of proceeds from arbitration within 3 years from the Effective Date. In relation to the same, SRA has paid INR 10 crores to financial creditor, which shall be adjusted from the share of financial creditors in arbitration receipts. d. Unsustainable debt of INR 4,675.45 crores being the difference between the admitted claim of INR 4,893.14 crores, excluding ICICI Banks claim, and the cash payment of INR 217.69 crores has been settled by way of issue of 7.5 crore equity shares 15,00,000 equity shares shall be issued to Assenting Financial Creditors and balance 7,35,00,000 equity shares shall be issued to SRA OCML its affiliates or nominees or its assigns AIF SPV. 7.5 crore equity shares to be issued against the Unsustainable Debt are currently shown under Share Pending Allotment Account until the completion of allotment formalities e. Settlement of operational creditors other than employees and workmen, for a sum of INR 0.47 Crores by the Company. f. Extinguishment of all contingent liabilities, commitments and other claims and obligations including all taxes and other government dues standing as on the effective date. g. The SRA has infused INR 3 crore for aquiring 30 Lakh equity shares of INR 10 each of the Company and the same has alloted to SRA on 29.09.2025 . 4 EXCEPTIONAL ITEMS Rs. in Crores Particulars Period ended 30 September, 2025 Period ended 31 March, 2025 Extinguishment of Operational Creditors including the Central Government, State Government or local authority as per the terms of Approved Resolution Plan refer note i below Minus 56.92 - Interest expense payable to Financial Creditors as per claim submitted to erstwhile Resolution Professional refer note ii below 2,237.24 - Liability relating to Financial Creditors not recorded earlier in the books refer note iii below 1,042.87 - Total 3,223.19 - i. With respect to other operational creditors outstanding as on the insolvency commencement date, the Company has recognized a gain of INR 56.92 crores on account of extinguishment of such liabilities as an exceptional item in these financial statements. ii. In respect of financial Creditors, the Company has recorded interest expense of INR 2237.24 crores for the period prior to the insolvency commencement date as per the terms of the approved Resolution Plan. iii. The Company has recorded liability of INR 1042.87 crores in the books of accounts which was not earlier recorded in the books of accounts of the company but admitted by the erstwhile Resolution Professional. 5 Based on the principles set out under IndAS 108 Operating Segments, the Company operates in Construction Contract which is the only reportable segment. Accordingly, the Company is operating in single segment. 6 The Company has continued to follow the same accounting policies in preparation of financial results for the quarter and half year ended September 30, 2025 as followed in the previous financial year ended March 31, 2025. Further the Company has given effect as per the approved resolution plan mentioned above. 7 Comparative figures have been rearranged regrouped wherever necessary. By order of the Board For ARSS Infrastructure Projects Ltd. Date 10th November 2025 Gopal Krishna Dash Place Bhubaneswar Managing Director DIN 10776309 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 3,489.52 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 25.35 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 3,191.29 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 1,10,213.45 | |
| Total non-current financial assets | 1,13,404.74 | |
| Deferred tax assets (net) | 432.11 | |
| Other non-current assets | 0.00 | |
| Total non-current assets | 1,17,351.72 | |
| 2 | Current assets | |
| Inventories | 6,887.34 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 1,018.94 | |
| Cash and cash equivalents | 1,957.19 | |
| Bank balance other than cash and cash equivalents | 1,090.65 | |
| Loans, current | 0.00 | |
| Other current financial assets | 11,521.17 | |
| Total current financial assets | 15,587.95 | |
| Current tax assets (net) | 2,262.44 | |
| Other current assets | 2,549.22 | |
| Total current assets | 27,286.95 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 1,44,638.67 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,511.85 | |
| Other equity | 1,15,631.71 | |
| Total equity attributable to owners of parent | 1,17,143.56 | |
| Non controlling interest | ||
| Total equity | 1,17,143.56 | |
| 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 | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 0.00 | |
| Total non-current financial liabilities | 0.00 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 0.00 | |
| Total non-current liabilities | 0.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 23,301.88 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 433.17 | |
| Total Trade payable | 433.17 | |
| Other current financial liabilities | 2,236.38 | |
| Total current financial liabilities | 25,971.43 | |
| Other current liabilities | 1,523.68 | |
| Provisions, current | 0.00 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 27,495.11 | |
| 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 | 27,495.11 | |
| Total equity and liabilites | 1,44,638.67 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | |||||||
| 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 | ||
| 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 | ||
| 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 | (3,34,251.50) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 0.00 | |||||
| Adjustments for decrease (increase) in inventories | (247.96) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (105.36) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 1,886.04 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 11,334.49 | |||||
| Adjustments for other financial assets, current | 260.16 | |||||
| Adjustments for other bank balances | 567.15 | |||||
| Adjustments for increase (decrease) in trade payables, current | (3,392.98) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (3,416.20) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 49.82 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (146.41) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (1,40,376.72) | |||||
| 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 | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| 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 | 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) | (1,33,587.97) | |||||
| Net cash flows from (used in) operations | (4,67,839.47) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | (31.80) | |||||
| Interest received | 17.60 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (4,67,790.07) | |||||
| 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 | 0.00 | |||||
| Purchase of property, plant and equipment | 0.00 | |||||
| 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 | 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 | 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 | (17.60) | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (17.60) | |||||
| 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 | 4,67,844.74 | |||||
| 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 | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 31.80 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 4,67,812.94 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 5.27 | |||||
| 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 | 5.27 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,951.91 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,957.18 | |||||
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 | ARSS Infrastructure Projects Limited | ARSS Damo Hirapur Tolls Private Limited | Subsidiary | Advance | 0.00 | NA | 0.00 | 4,418.20 | 4,418.20 | ||||||||||||||||
| 2 | ARSS Infrastructure Projects Limited | ARSS Developers Limited | Associate Company | Advance | 0.00 | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 3 | ARSS Infrastructure Projects Limited | Shivam Condev Private Limited | Joint Venture Partner | Sale of goods or services | 20,000.00 | Shareholder approved at the annual general meeting held on 27.09.2022 | 51.23 | 0.00 | 44.42 | ||||||||||||||||
| 4 | ARSS Infrastructure Projects Limited | Shivam Condev Private Limited | Joint Venture Partner | Purchase of goods or services | 20,000.00 | Shareholder approved at the annual general meeting held on 27.09.2022 | 91.88 | 0.00 | 5.50 | ||||||||||||||||
| 5 | ARSS Infrastructure Projects Limited | Shivam Condev Private Limited | Joint Venture Partner | Sale of goods or services | 20,000.00 | Shareholder approved at the annual general meeting held on 27.09.2022 | 43.75 | 0.00 | 50.75 | ||||||||||||||||
| 6 | ARSS Infrastructure Projects Limited | Balbhadra Developer Private Limited | Joint Venture Partner | Purchase of goods or services | 10,000.00 | Shareholder approved at the annual general meeting held on 27.09.2022 | 555.08 | 269.68 | 0.00 | ||||||||||||||||
| 7 | ARSS Infrastructure Projects Limited | Balbhadra Developer Private Limited | Joint Venture Partner | Sale of goods or services | 10,000.00 | Shareholder approved at the annual general meeting held on 27.09.2022 | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 8 | ARSS Infrastructure Projects Limited | ARSS Royal JV | Joint Venture/ Associate | Sale of goods or services | 2,000.00 | NA | 401.40 | 187.20 | 205.26 | ||||||||||||||||
| 9 | ARSS Infrastructure Projects Limited | ARSS SNKI JV | Joint Venture/ Associate | Sale of goods or services | 200.00 | NA | 0.17 | 0.97 | 0.33 | ||||||||||||||||
| 10 | ARSS Infrastructure Projects Limited | Atlanta ARSS JV | Joint Venture/ Associate | Sale of goods or services | 200.00 | NA | 0.00 | 448.12 | 448.12 | ||||||||||||||||
| 11 | ARSS Infrastructure Projects Limited | ARSS SCPL JV | Joint Venture/ Associate | Advance | 2,500.00 | NA | 0.00 | 1,662.83 | 1,662.83 | ||||||||||||||||
| 12 | ARSS Infrastructure Projects Limited | ARSS ATLANTA JV | Joint Venture/ Associate | Sale of goods or services | 200.00 | NA | 0.00 | 59.27 | 59.27 | ||||||||||||||||
| Total value of transaction during the reporting period | 1,143.51 | ||||||||||||||||||||||||
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 0.00 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 0.00 | |