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 27-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-01-2026
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 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 Construction & Development of Infrastructure Projects
Start date and time of board meeting 27-01-2026   11:00:00
End date and time of board meeting 27-01-2026   12:40:00
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
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? No
NO SUCH DISCLOSURE 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 Standalone Standalone
1 Income
Revenue from operations 7,503.49 24,166.75
Other income 369.36 1,152.24
Total income 7,872.85 25,318.99
2 Expenses
(a) Cost of materials consumed 6,657.65 17,275.11
(b) Purchases of stock-in-trade 187.04 927.37
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (343.60) 2,498.27
(d) Employee benefit expense 153.63 437.67
(e) Finance costs 101.78 282.39
(f) Depreciation, depletion and amortisation expense 40.57 121.59
(f) Other Expenses
1 Other Expenses 231.92 933.80
Total other expenses 231.92 933.80
Total expenses 7,028.99 22,476.20
3 Total profit before exceptional items and tax 843.86 2,842.79
4 Exceptional items 0.00 0.00
5 Total profit before tax 843.86 2,842.79
6 Tax expense
7 Current tax 261.92 888.56
8 Deferred tax (18.89) (90.78)
9 Total tax expenses 243.03 797.78
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 600.83 2,045.01
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 600.83 2,045.01
17 Other comprehensive income net of taxes (21.99) (21.99)
18 Total Comprehensive Income for the period 578.84 2,023.02
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 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 0.52
Diluted earnings (loss) per share from continuing operations 0.15 0.52
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 0.52
Diluted earnings (loss) per share from continuing and discontinued operations 0.15 0.52
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 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 2 The above standalone Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 27 January 2026 The statutory auditors of the company 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 3 The entire operations of the Company constitute a single operating segment ie construction and development of infrastructure projects as per Ind AS 108 Operating segments specified under Section 133 of the Companies Act 2013 4 The Income-Tax Department had carried out a search operation at the Companys various business premises and residential premises of promoters and certain key employees of the company 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 Company has received notices under Section 148 and or Section 142 1 143 2 of the Income Tax Act 1961 for the assessment years 2014 15 2016 17 to 2022 23 to which the Company has responded Till the quarter ended December 31 2025 the Company received orders for assessment years 2014 15 2016 17 to 2022 23 and the Company has filed the necessary response and or appeal Management believes that these developments are unlikely to have a significant impact on the Companys financial position as of December 31 2025 and its performance for the quarter and nine months ended on that date as presented in these standalone financial results However due to the nature and complexity of the matter 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 standalone financial results for the quarter and nine months ended December 31 2025 highlighting this matter 5 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes the new labour codes which became effective on November 21 2025 The Company has evaluated the impact of these changes on its employee benefit obligations and based on management estimates and an actuarial valuation has recognised the resulting financial impact in the standalone unaudited financial results for the quarter and nine months ended December 31 2025 considering the information currently available The Company continues to monitor the finalisation of the Central and State rules and any further clarifications issued by the Government under the new labour codes and will record any changes in estimates in the period in which such updates arise



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 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 01-10-2025 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 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 29.38 29.38
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 (7.39) (7.39)
5 Total Other comprehensive income (21.99) (21.99)