Integrated Filing — IndAS
General information about company
| Scrip Code |
533271 |
| NSE Symbol |
ASHOKA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE442H01029 |
| Name of company |
ASHOKA BUILDCON 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 |
30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
21-01-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
30-01-2026 15:45:00 |
| End date and time of board meeting |
30-01-2026 19:00:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
|
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 |
1,82,733.33 |
5,56,558.07 |
|
Other income |
3,901.41 |
14,565.47 |
|
Total income |
1,86,634.74 |
5,71,123.54 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
47,037.20 |
1,34,666.53 |
| (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 |
9,878.47 |
31,187.33 |
| (e) |
Finance costs |
20,022.20 |
82,953.05 |
| (f) |
Depreciation, depletion and amortisation expense
|
4,159.92 |
11,974.23 |
| (f) |
Other Expenses |
| 1 |
Construction expenses |
73,242.58 |
2,08,093.72 |
| 2 |
Other expenses |
9,046.41 |
20,721.82 |
|
Total other expenses |
82,288.99 |
2,28,815.54 |
|
Total expenses |
1,63,386.78 |
4,89,596.68 |
| 3 |
Total profit before exceptional items and tax |
23,247.96 |
81,526.86 |
| 4 |
Exceptional items |
2,37,629.94 |
2,15,700.68 |
| 5 |
Total profit before tax |
2,60,877.90 |
2,97,227.54 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,811.07 |
16,831.44 |
| 8 |
Deferred tax |
44,949.02 |
37,550.72 |
| 9 |
Total tax expenses |
49,760.09 |
54,382.16 |
| 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 |
2,11,117.81 |
2,42,845.38 |
| 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 |
22.82 |
54.08 |
| 16 |
Total profit (loss) for period |
2,11,140.63 |
2,42,899.46 |
| 17 |
Other comprehensive income net of taxes |
239.54 |
224.54 |
| 18 |
Total Comprehensive Income for the period |
2,11,380.17 |
2,43,124.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,11,141.01 |
2,40,686.61 |
|
Total profit or loss, attributable to non-controlling interests |
(0.39) |
2,212.84 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,11,382.66 |
2,40,913.78 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(2.50) |
2,210.20 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
14,036.16 |
14,036.16 |
|
Face value of equity share capital |
5 |
5 |
| 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 |
75.21 |
85.74 |
|
Diluted earnings (loss) per share from continuing operations |
2.65 |
19.87 |
| 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 |
75.21 |
85.74 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.65 |
19.87 |
| 24 |
Debt equity ratio |
0.4500 |
0.4500 |
| 25 |
Debt service coverage ratio |
0.6900 |
0.9500 |
| 26 |
Interest service coverage ratio |
2.3700 |
2.1300 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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) |
| 1 |
Construction & Contract |
1,31,975.40 |
3,70,922.03 |
| 2 |
BOT / Annuity Projects |
44,477.69 |
1,68,504.55 |
| 3 |
Sale of Goods |
6,280.24 |
17,131.49 |
| 4 |
Assets Held for Sale |
0.00 |
0.00 |
| 5 |
Liabilities Held for Sale |
0.00 |
0.00 |
|
Total Segment Revenue |
1,82,733.33 |
5,56,558.07 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,82,733.33 |
5,56,558.07 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Construction & Contract |
5,525.09 |
14,878.81 |
| 2 |
BOT / Annuity Projects |
16,288.07 |
63,815.04 |
| 3 |
Sale of Goods |
682.77 |
812.07 |
| 4 |
Assets Held for Sale |
0.00 |
0.00 |
| 5 |
Liabilities Held for Sale |
0.00 |
0.00 |
|
Total Profit before tax |
22,495.93 |
79,505.92 |
|
i. Finance cost |
(200.60) |
3,629.50 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(2,38,204.20) |
(2,21,405.20) |
|
Profit before tax |
2,60,900.73 |
2,97,281.62 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Construction & Contract |
5,87,248.39 |
5,87,248.39 |
| 2 |
BOT / Annuity Projects |
2,28,256.20 |
2,28,256.20 |
| 3 |
Sale of Goods |
59,033.29 |
59,033.29 |
| 4 |
Assets Held for Sale |
3,50,647.49 |
3,50,647.49 |
| 5 |
Liabilities Held for Sale |
0.00 |
0.00 |
|
Total Segment Asset |
12,25,185.37 |
12,25,185.37 |
|
Un-allocable Assets |
81,309.03 |
81,309.03 |
|
Net Segment Asset |
13,06,494.40 |
13,06,494.40 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Construction & Contract |
2,76,124.18 |
2,76,124.18 |
| 2 |
BOT / Annuity Projects |
98,874.95 |
98,874.95 |
| 3 |
Sale of Goods |
17,570.35 |
17,570.35 |
| 4 |
Assets Held for Sale |
0.00 |
0.00 |
| 5 |
Liabilities Held for Sale |
1,53,263.46 |
1,53,263.46 |
|
Total Segment Liabilities |
5,45,832.94 |
5,45,832.94 |
|
Un-allocable Liabilities |
1,18,230.99 |
1,18,230.99 |
|
Net Segment Liabilities |
6,64,063.93 |
6,64,063.93 |
|
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 |
259.14 |
238.94 |
|
Total Amount of items that will not be reclassified to profit and loss |
259.14 |
238.94 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
19.60 |
14.40 |
| 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 |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
239.54 |
224.54 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
|
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
|
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |