Integrated Filing — IndAS



General information about company

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 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 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



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 24,771.00 73,829.00
Other income 1,595.00 3,399.00
Total income 26,366.00 77,228.00
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 2,799.00 8,164.00
(e) Finance costs 514.00 1,244.00
(f) Depreciation, depletion and amortisation expense 749.00 2,155.00
(f) Other Expenses
1 Sub Contractors Charges 12,322.00 40,432.00
2 Other Expenses 5,502.00 13,692.00
Total other expenses 17,824.00 54,124.00
Total expenses 25,028.00 73,861.00
3 Total profit before exceptional items and tax 1,338.00 3,367.00
4 Exceptional items 0.00 34.00
5 Total profit before tax 1,338.00 3,401.00
6 Tax expense
7 Current tax 414.00 709.00
8 Deferred tax 328.00 826.00
9 Total tax expenses 742.00 1,535.00
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 596.00 1,866.00
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 213.00 298.00
16 Total profit (loss) for period 809.00 2,164.00
17 Other comprehensive income net of taxes 352.00 1,169.00
18 Total Comprehensive Income for the period 1,161.00 3,333.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 789.00 2,104.00
Total profit or loss, attributable to non-controlling interests 20.00 60.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,143.00 3,256.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 18.00 77.00
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 1 2.76
Diluted earnings (loss) per share from continuing operations 1 2.76
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 1 2.76
Diluted earnings (loss) per share from continuing and discontinued operations 1 2.76
24 Debt equity ratio 1.9800 1.9800
25 Debt service coverage ratio 0.2300 0.1900
26 Interest service coverage ratio 5.0900 5.6100
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

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 Parent 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 Parent 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 Parent 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 Parent 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 Parent 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 of the Group 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 Group is confident that the carry forward Deferred Tax Asset will be adjusted against future projected profit and current tax liability. 12.The Parent Company has overdue Debts to its remaining non-assigned lenders amounting to Rs.14,218 lakhs (31st March, 2025 Rs.29,670 lakhs). 13.The Group has considered business segment as primary segment for disclosure. The Group’s operations predominantly consist of construction / project activities, which is considered the only business segment in the context of Ind AS 108 “Operating Segments”. 14.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 Consolidated 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 Group will finally assess the incremental impact and adjust the same in the Financial Accounts accordingly. 15.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 Group 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. 16.The figures for the previous period's relating to results have been regrouped / rearranged wherever necessary to conform to current period.



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)
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 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 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 352.00 1,169.00
Total Amount of items that will be reclassified to profit and loss 352.00 1,169.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 352.00 1,169.00