Integrated Filing — IndAS



General information about company

Scrip Code 543317
NSE Symbol GRINFRA
MSEI Symbol NOTLISTED
ISIN INE201P01022
Name of company G R INFRAPROJECTS 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 06-02-2026   17:00:00
End date and time of board meeting 06-02-2026   19:05:00
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 2,30,827.68 5,89,820.63
Other income 3,485.98 9,839.34
Total income 2,34,313.66 5,99,659.97
2 Expenses
(a) Cost of materials consumed 11,359.03 30,080.13
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,221.14) (1,832.53)
(d) Employee benefit expense 16,861.19 45,662.32
(e) Finance costs 15,336.36 39,569.25
(f) Depreciation, depletion and amortisation expense 4,900.69 15,224.21
(f) Other Expenses
1 Construction Expenses 1,50,367.34 3,67,444.31
2 Other Expenses 6,653.97 23,141.16
3 Share of profit of associates (4,200.59) (12,038.31)
Total other expenses 1,52,820.72 3,78,547.16
Total expenses 2,00,056.85 5,07,250.54
3 Total profit before exceptional items and tax 34,256.81 92,409.43
4 Exceptional items 1,392.32 1,392.32
5 Total profit before tax 35,649.13 93,801.75
6 Tax expense
7 Current tax 10,044.12 23,426.83
8 Deferred tax (269.92) 1,103.06
9 Total tax expenses 9,774.20 24,529.89
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 25,874.93 69,271.86
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 25,874.93 69,271.86
17 Other comprehensive income net of taxes (100.36) (228.41)
18 Total Comprehensive Income for the period 25,774.57 69,043.45
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 25,819.98 69,359.23
Total comprehensive income for the period attributable to owners of parent non-controlling interests (45.41) (315.78)
21 Details of equity share capital
Paid-up equity share capital 4,838.04 4,838.04
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 26.79 71.93
Diluted earnings (loss) per share from continuing operations 26.78 71.9
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 26.79 71.93
Diluted earnings (loss) per share from continuing and discontinued operations 26.78 71.9
24 Debt equity ratio 0.6900 0.6900
25 Debt service coverage ratio 2.2600 1.5400
26 Interest service coverage ratio 3.3500 3.4500
27 Disclosure of notes on financial 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)
1 Engineering, Procurement and Construction 92,056.04 1,51,216.89
2 Build, Operate and Transfer (BOT)/ Annuity Projects 1,24,575.18 3,95,851.56
3 Others 14,196.46 42,752.18
4 Share of Profit in Associate 0.00 0.00
5 Exceptional Items 0.00 0.00
6 Other Income 0.00 0.00
Total Segment Revenue 2,30,827.68 5,89,820.63
Less: Inter segment revenue
Revenue from operations 2,30,827.68 5,89,820.63
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering, Procurement and Construction 15,645.89 20,996.75
2 Build, Operate and Transfer (BOT)/ Annuity Projects 26,697.74 88,959.39
3 Others 2,334.00 9,319.75
4 Share of Profit in Associate 4,200.59 12,038.31
5 Exceptional Items 1,392.32 1,392.32
6 Other Income 3,485.98 9,839.34
Total Profit before tax 53,756.52 1,42,545.86
i. Finance cost 15,336.36 39,569.25
ii. Other Unallocable Expenditure net off Unallocable income 2,771.03 9,174.86
Profit before tax 35,649.13 93,801.75
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering, Procurement and Construction 1,02,547.23 1,02,547.23
2 Build, Operate and Transfer (BOT)/ Annuity Projects 12,70,609.31 12,70,609.31
3 Others 40,759.91 40,759.91
4 Share of Profit in Associate 0.00 0.00
5 Exceptional Items 0.00 0.00
6 Other Income 0.00 0.00
Total Segment Asset 14,13,916.45 14,13,916.45
Un-allocable Assets 3,06,690.66 3,06,690.66
Net Segment Asset 17,20,607.11 17,20,607.11
4 Segment Liabilities
Segment Liabilities
1 Engineering, Procurement and Construction 80,799.10 80,799.10
2 Build, Operate and Transfer (BOT)/ Annuity Projects 6,68,952.47 6,68,952.47
3 Others 6,047.88 6,047.88
4 Share of Profit in Associate 0.00 0.00
5 Exceptional Items 0.00 0.00
6 Other Income 0.00 0.00
Total Segment Liabilities 7,55,799.45 7,55,799.45
Un-allocable Liabilities 44,805.72 44,805.72
Net Segment Liabilities 8,00,605.17 8,00,605.17
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 Re-measurements and gain/(loss) of defined benefit plans (141.64) (326.54)
2 Net gain/ (loss) on equity instruments through OCI 7.32 20.70
Total Amount of items that will not be reclassified to profit and loss (134.32) (305.84)
2 Income tax relating to items that will not be reclassified to profit or loss (33.96) (77.43)
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 (100.36) (228.41)