Integrated Filing — IndAS
General information about company
| Scrip Code |
534816 |
| NSE Symbol |
INDUSTOWER |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE121J01017 |
| Name of company |
INDUS TOWERS 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 |
02-02-2026 |
| 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 |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Single segment |
| Description of single segment |
Passive infrastructure |
| Start date and time of board meeting |
02-02-2026 14:05:00 |
| End date and time of board meeting |
02-02-2026 18:00:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| 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 |
| 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 |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
8,14,630.00 |
24,39,210.00 |
|
Other income |
15,370.00 |
32,170.00 |
|
Total income |
8,30,000.00 |
24,71,380.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
260.00 |
470.00 |
| (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 |
22,910.00 |
64,740.00 |
| (e) |
Finance costs |
48,700.00 |
1,42,410.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,79,750.00 |
5,30,150.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
2,95,170.00 |
9,10,730.00 |
| 2 |
Repairs and maintenance |
35,070.00 |
1,09,690.00 |
| 3 |
Other expenses |
10,620.00 |
3,490.00 |
| 4 |
Finance income |
(8,360.00) |
(24,840.00) |
| 5 |
Charity and donation |
4,060.00 |
12,180.00 |
|
Total other expenses |
3,36,560.00 |
10,11,250.00 |
|
Total expenses |
5,88,180.00 |
17,49,020.00 |
| 3 |
Total profit before exceptional items and tax |
2,41,820.00 |
7,22,360.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
2,41,820.00 |
7,22,360.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
57,060.00 |
1,63,260.00 |
| 8 |
Deferred tax |
7,320.00 |
24,560.00 |
| 9 |
Total tax expenses |
64,380.00 |
1,87,820.00 |
| 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 |
1,77,440.00 |
5,34,540.00 |
| 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 |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
1,77,440.00 |
5,34,540.00 |
| 17 |
Other comprehensive income net of taxes |
0.00 |
(270.00) |
| 18 |
Total Comprehensive Income for the period |
1,77,440.00 |
5,34,270.00 |
| 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 |
2,63,810.00 |
2,63,810.00 |
|
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 |
6.73 |
20.26 |
|
Diluted earnings (loss) per share from continuing operations |
6.73 |
20.26 |
| 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 |
6.73 |
20.26 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
6.73 |
20.26 |
| 24 |
Debt equity ratio |
0.0300 |
0.0300 |
| 25 |
Debt service coverage ratio |
2.9300 |
3.2100 |
| 26 |
Interest service coverage ratio |
10.6200 |
10.7700 |
| 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 |
Audited |
Audited |
| 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 |
Audited |
Audited |
| 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 |
|
| 1 |
Remeasurements gain / (loss) of defined benefit plans (net) |
0.00 |
(360.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
0.00 |
(360.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
(90.00) |
| 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 |
0.00 |
(270.00) |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| 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 |
Yes |
| 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 |
| 1 |
Deloitte Haskins & Sells LLP |
Yes |
31-07-2027 |