Integrated Filing — IndAS



General information about company

Scrip Code 523445
NSE Symbol RIIL
MSEI Symbol NOTLISTED
ISIN INE046A01015
Name of company RELIANCE INDUSTRIAL INFRASTRUCTURE 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 14-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Infrastructure Support Services
Start date and time of board meeting 14-01-2026   19:25:00
End date and time of board meeting 14-01-2026   20:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,236.00 3,699.00
Other income 612.00 1,790.00
Total income 1,848.00 5,489.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 323.00 809.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 35.00 106.00
(f) Other Expenses
1 Operating Expense 275.00 853.00
2 Rent 60.00 277.00
3 Other expenses 815.00 2,406.00
Total other expenses 1,150.00 3,536.00
Total expenses 1,508.00 4,451.00
3 Total profit before exceptional items and tax 340.00 1,038.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 340.00 1,038.00
6 Tax expense
7 Current tax 45.00 134.00
8 Deferred tax 36.00 131.00
9 Total tax expenses 81.00 265.00
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 259.00 773.00
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 42.00 144.00
16 Total profit (loss) for period 301.00 917.00
17 Other comprehensive income net of taxes 1,334.00 2,143.00
18 Total Comprehensive Income for the period 1,635.00 3,060.00
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 1,510.00 1,510.00
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 1.99 6.07
Diluted earnings (loss) per share from continuing operations 1.99 6.07
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 1.99 6.07
Diluted earnings (loss) per share from continuing and discontinued operations 1.99 6.07
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) 1 The figures for the corresponding previous periods have been regrouped rearranged wherever necessary to make them comparable 2 The Company is mainly engaged in Infrastructure business and as such there are no separate reportable segments as per Indian Accounting Standard Operating Segment Ind AS 108 3 The Standalone and Consolidated figures for Total Income and Total Expenses of the Company are identical for the reported periods as the Company does not have any subsidiaries The difference between the Standalone and Consolidated Total Comprehensive Income is solely on account of the Companys share of profit loss in its Associate company which has been accounted for using the Equity Method in accordance with Ind AS 28 4 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour code viz Code on Wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes These Codes have been made effective from November 21 2025 however the supporting rules are yet to be notified The Company has estimated and recognised the incremental liability pertaining to its employees This liability is not material to the consolidated financial results of the Company 5 The Audit Committee has reviewed the above results and the Board of Directors has approved the above results and its release at their respective meetings held on January 14 2026 The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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
1 Items that will not be reclassified to Profit or Loss 1,526.00 2,405.00
Total Amount of items that will not be reclassified to profit and loss 1,526.00 2,405.00
2 Income tax relating to items that will not be reclassified to profit or loss 217.00 345.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss 34.00 111.00
Total Amount of items that will be reclassified to profit and loss 34.00 111.00
4 Income tax relating to items that will be reclassified to profit or loss 9.00 28.00
5 Total Other comprehensive income 1,334.00 2,143.00