| Scrip Code | 523838 |
|---|---|
| NSE Symbol | SIMPLEXINF |
| MSEI Symbol | NOTLISTED |
| ISIN | INE059B01024 |
| Name of company | SIMPLEX 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 | 12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-02-2026 |
| 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 |
| Start date and time of board meeting | 12-02-2026 13:00:00 |
| End date and time of board meeting | 12-02-2026 18:30:00 |
| 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? | Yes |
| No. of times funds raised during the quarter | 2 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | Yes |
| 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 | 16,966.00 | 48,760.00 | |
| Other income | 1,594.00 | 3,399.00 | |
| Total income | 18,560.00 | 52,159.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,201.00 | 8,614.00 |
| (b) | Purchases of stock-in-trade | 62.00 | 105.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (121.00) | (545.00) |
| (d) | Employee benefit expense | 2,836.00 | 8,201.00 |
| (e) | Finance costs | 491.00 | 1,244.00 |
| (f) | Depreciation, depletion and amortisation expense | 749.00 | 2,142.00 |
| (f) | Other Expenses | ||
| 1 | Sub Contractors Charges | 4,570.00 | 15,528.00 |
| 2 | Other Expenses | 5,498.00 | 13,680.00 |
| Total other expenses | 10,068.00 | 29,208.00 | |
| Total expenses | 17,286.00 | 48,969.00 | |
| 3 | Total profit before exceptional items and tax | 1,274.00 | 3,190.00 |
| 4 | Exceptional items | 0.00 | 34.00 |
| 5 | Total profit before tax | 1,274.00 | 3,224.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 401.00 | 669.00 |
| 8 | Deferred tax | 328.00 | 826.00 |
| 9 | Total tax expenses | 729.00 | 1,495.00 |
| 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 | 545.00 | 1,729.00 |
| 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 | 545.00 | 1,729.00 |
| 17 | Other comprehensive income net of taxes | 323.00 | 1,085.00 |
| 18 | Total Comprehensive Income for the period | 868.00 | 2,814.00 |
| 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 | 1,586.00 | 1,586.00 | |
| Face value of equity share capital | 2 | 2 | |
| 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 | 0.69 | 2.27 | |
| Diluted earnings (loss) per share from continuing operations | 0.69 | 2.27 | |
| 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 | 0.69 | 2.27 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.69 | 2.27 | |
| 24 | Debt equity ratio | 1.9900 | 1.9900 |
| 25 | Debt service coverage ratio | 0.200 | 0.1700 |
| 26 | Interest service coverage ratio | 4.5900 | 5.0200 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 4.Exceptional items for the nine months ended 31st December, 2025 represents net gain of Rs.34 lakhs resulting out of adjustment of unsustainable debt (including interest) pursuant to Settlement agreements and adjustments of various Current Assets as well as Liabilities. 5.On 29th May, 2025 the Company has allotted 72,39,447 fully paid-up equity shares of the Company, having face value of Rs.2 each at an issue price of Rs.289 per equity share (including a premium of Rs. 287 per equity share) aggregating Rs. 20,922 lakhs to Non-Promoters by way of fresh infusion of funds on a preferential basis. 6.On 29th May, 2025 the Company has allotted 74,20,935 Convertible Warrants at an issue price of Rs. 289 aggregating Rs.21,447 lakhs to Promoter Group and Non-Promoters on a preferential basis upon receipt of 25% upfront payment per convertible warrant aggregating to Rs. 5,362 lakhs. One fully paid-up equity share of face value of Rs. 2 of the Company will be allotted against each convertible warrant, subject to receipt of balance 75% of the issue price Rs. 216.75 per convertible warrant from the allottees to exercise conversion option. 7.On 21st July, 2025, as per terms of issue the Company has allotted 8,65,052 fully paid-up equity shares of face value Rs. 2 each, at an issue price of Rs. 289 per equity share (including a premium of Rs. 287 per equity share) by conversion of 8,65,052 Convertible Warrants to Quant Money Managers Limited - Quant Mutual Fund - Infrastructure Fund. 8.On 22nd July 2025, the Company has allotted 10,00,000 fully paid-up equity shares of the Company, having face value of Rs. 2 each at an issue price of Rs. 294/- per equity share (including a premium of Rs. 292 per equity share) aggregating Rs. 2,940 lakhs to ICICI Bank Limited by conversion of outstanding debts into equity shares as per terms and conditions of settlement agreement. 9.The Company has allotted to NARCL below mentioned fully paid-up equity shares having face value of Rs. 2 each by conversion of a part of the unsustainable debt to maintain NARCL’s holding 15% of equity of the Company on a fully diluted basis in accordance with the terms of MRA: i) 25,91,000 allotted on 29th May, 2025, at an issue price of Rs. 289 per equity share (including a premium of Rs. 287 per equity share) aggregating Rs. 7,488 lakhs and ii) 1,73,000 allotted on 22nd July 2025 at an issue price of Rs. 294 per equity share (including a premium of Rs. 292 per equity share) aggregating Rs. 509 lakhs. 10.These results have been prepared in accordance with Ind AS, notified under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standard) Rules, 2015 as amended. 11.Deferred Tax Asset are being adjusted against current tax liability and the Company is confident that the carry forward Deferred Tax Asset will be adjusted against future projected profit and current tax liability. 12.The Company has overdue Debts to its remaining non-assigned lenders amounting to Rs.14,218 lakhs (31st March, 2025 Rs.29,670 lakhs). 13.Effective from 21st November, 2025, the Government of India consolidated 29 existing Labour Regulations into a unified framework of Four Labour Codes, collectively referred to as the New Labour Codes”. Estimated incremental impact on the basis of available information and interpretation has been provided in the Standalone Financial Results for the quarter and nine months ended on 31st December, 2025. Draft Central Rules was published by the Central Government. Once Central / State rules are notified by the Government on all aspects of the New Labour Codes, the Company will finally assess the incremental impact and adjust the same in the Financial Accounts accordingly. 14.The above results, after review by the Audit Committee, have been approved and taken on record by the Board of Directors at its meeting held on 12th February, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the results for the quarter and nine months ended 31st December, 2025 in terms of Regulation 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 15.The figures for the previous period's relating to results have been regrouped / rearranged wherever necessary to conform to current period. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | ||
| 1 | Items that will not be reclassified to Statement of Profit and Loss , net of tax | 0.00 | 0.00 |
| Total Amount of items that will not be reclassified to profit and loss | 0.00 | 0.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to Statement of Profit and Loss, net of tax | 323.00 | 1,085.00 |
| Total Amount of items that will be reclassified to profit and loss | 323.00 | 1,085.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 323.00 | 1,085.00 |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 29-05-2025 |
| Amount Raised | 26,284.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | Care Ratings Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | na |
| Comments of the Audit Committee after review | na |
| Comments of the auditors, if any | na |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 21-07-2025 |
| Amount Raised | 1,875.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE RATINGS LIMITED |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | NA |
| Comments of the Audit Committee after review | NA |
| Comments of the auditors, if any | NA |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| Name of signatory | B.L.BAJORIA |
| Designation of person | Company Secretary |
| Place | KOLKATA |
| Date | 12-02-2026 |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 1,80,020.00 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 14,218.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 1,80,020.00 | |