Integrated Filing — IndAS



General information about company

Scrip Code 530377
NSE Symbol NILAINFRA
MSEI Symbol NOTLISTED
ISIN INE937C01029
Name of company NILA INFRASTRUCTURES 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 11-11-2025
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 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 Construction & Development of Infrastructure Projects
Start date and time of board meeting 11-11-2025   11:00:00
End date and time of board meeting 11-11-2025   12:15:00
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 7,403.59 16,663.26
Other income 374.79 747.60
Total income 7,778.38 17,410.86
2 Expenses
(a) Cost of materials consumed 6,858.28 10,619.10
(b) Purchases of stock-in-trade 0.00 740.33
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (535.14) 2,841.87
(d) Employee benefit expense 154.68 284.04
(e) Finance costs 87.74 182.35
(f) Depreciation, depletion and amortisation expense 40.72 81.02
(f) Other Expenses
1 Other Expenses 115.51 486.19
Total other expenses 115.51 486.19
Total expenses 6,721.79 15,234.90
3 Total profit before exceptional items and tax 1,056.59 2,175.96
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,056.59 2,175.96
6 Tax expense
7 Current tax 265.24 626.64
8 Deferred tax 1.54 (71.89)
9 Total tax expenses 266.78 554.75
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 789.81 1,621.21
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 (182.04) (342.07)
16 Total profit (loss) for period 607.77 1,279.14
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 607.77 1,279.14
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 3,938.89 3,938.89
Face value of equity share capital 1 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 0.15 0.33
Diluted earnings (loss) per share from continuing operations 0.15 0.33
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 0.15 0.33
Diluted earnings (loss) per share from continuing and discontinued operations 0.15 0.33
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) 2 Statement of consolidate Cash Flows is attached in Annexure I. 3 These results have been prepared in accordance with the IND AS notified under the Companies (Indian Accounting Standard) Rules 2015 as amended from time to time. 4 The above Consolidated Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 11.11.2025. The statutory auditors of the group have conducted review of these financial results in terms of Regulation 33 of SEBI (Listing obligations and disclosure requirements) Regulation 2015 and have issued unmodified review report on the same. 5 The Company has the following subsidiaries associate joint ventures as on 30 September 2025. This confirmation is published pursuant to the direction issued by the stock exchanges: (i) Nila Terminals (Amreli) Private Limited Wholly Owned Subsidiary (ii) Romanovia Industrial Park Private Limited Joint Venture (iii) Kent Residential & Industrial Park LLP Joint Venture (iv) Vyapnila Terminals (Modasa) Private Limited Associate 6 The entire operations of the Group constitute a single operating segment i.e. construction and development of infrastructure projects as per Ind AS 108 Operating segments specified under Section 133 of the Companies Act 2013. 7 The IncomeTax Department had carried out a search operation at the Group various business premises and residential premises of promoters and certain key employees of the Group, under Section 132 of the Income tax Act 1961 on September 08 2021. The Company had made the necessary disclosures to the stock exchanges in this regard on September 12 2021 in accordance with Regulation 30 of the SEBI (LODR) Regulations 2015 (as amended). As of the date of issuing these financial results, the Group has received notices under Section 148 and or Section 142(1) 143(2) of the Income Tax Act 1961 for the assessment years 201415 201617 to 202223, to which the Group has responded. Till the quarter and six months ended September 30 2025 the Group received orders for assessment years 201415 201617 to 202223 and the Group has filed the necessary response and or appeal. Management believes that these developments are unlikely to have a significant impact on the Groups financial position as of September 30 2025 and its performance for the quarter and six months ended on that date, as presented in these consolidated financial results. However as the matter is sub juidice the final outcome remains uncertain, making it currently impossible for the management to determine the potential impact if any on the results related to this issue. The statutory auditors have issued an Emphasis of Matter in their review report on the consolidated financial results for the quarter and six months ended September 30 2025 highlighting this matter.



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 609.35
Capital work-in-progress 0.00
Investment property 3,078.70
Goodwill 0.00
Other intangible assets 2.42
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 9,227.30
Trade receivables, non-current 0.00
Loans, non-current 14.13
Other non-current financial assets 1,654.73
Total non-current financial assets 10,896.16
Deferred tax assets (net)
Other non-current assets 1,166.93
Total non-current assets 15,753.56
2 Current assets
Inventories 7,939.21
Current financial asset
Current investments 1,038.69
Trade receivables, current 2,911.11
Cash and cash equivalents 24.66
Bank balance other than cash and cash equivalents 8.81
Loans, current 9,084.47
Other current financial assets 11.24
Total current financial assets 13,078.98
Current tax assets (net) 0.56
Other current assets 60,469.42
Total current assets 81,488.17
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 97,241.73
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,938.89
Other equity 13,761.86
Total equity attributable to owners of parent 17,700.75
Non controlling interest
Total equity 17,700.75
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,119.27
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 890.18
Total non-current financial liabilities 3,009.45
Provisions, non-current 119.24
Deferred tax liabilities (net) 380.95
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 3,509.64
Current liabilities
Current financial liabilities
Borrowings, current 295.24
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 266.61
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,347.02
Total Trade payable 3,613.63
Other current financial liabilities 87.50
Total current financial liabilities 3,996.37
Other current liabilities 71,121.88
Provisions, current 246.99
Current tax liabilities (Net) 666.10
Deferred government grants, Current 0.00
Total current liabilities 76,031.34
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 79,540.98
Total equity and liabilites 97,241.73
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
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



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 2,175.96
Adjustments for reconcile profit (loss)
Adjustments for finance costs 143.46
Adjustments for decrease (increase) in inventories 2,841.87
Adjustments for decrease (increase) in trade receivables, current (2,499.05)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (94.10)
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 (11,982.85)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,087.46
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 7,598.97
Adjustments for depreciation and amortisation expense 81.02
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 67.59
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 171.08
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 711.31
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (36.17)
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) (3,332.03)
Net cash flows from (used in) operations (1,156.07)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 307.97
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,464.04)
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 120.17
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 606.53
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 709.71
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (465.46)
Net cash flows from (used in) investing activities (482.45)
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 0.00
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 860.00
Repayments of borrowings 1,056.70
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 147.07
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (343.77)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,290.26)
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 (2,290.26)
Cash and cash equivalents cash flow statement at beginning of period 2,314.92
Cash and cash equivalents cash flow statement at end of period 24.66