Integrated Filing — IndAS
General information about company
| Scrip Code |
532947 |
| NSE Symbol |
IRB |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE821I01022 |
| Name of company |
IRB INFRASTRUCTURE DEVELOPERS 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 |
13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-02-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
13-02-2026 14:30:00 |
| End date and time of board meeting |
13-02-2026 16:05:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
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 |
1,87,116.80 |
5,72,115.00 |
|
Other income |
4,105.20 |
15,594.20 |
|
Total income |
1,91,222.00 |
5,87,709.20 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
10,556.70 |
55,946.90 |
| (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 |
10,495.70 |
32,897.90 |
| (e) |
Finance costs |
43,641.60 |
1,34,937.70 |
| (f) |
Depreciation, depletion and amortisation expense
|
28,940.60 |
82,073.10 |
| (f) |
Other Expenses |
| 1 |
Road work and site expenses |
49,738.20 |
1,59,330.30 |
| 2 |
Other expenses |
14,082.80 |
34,037.30 |
|
Total other expenses |
63,821.00 |
1,93,367.60 |
|
Total expenses |
1,57,455.60 |
4,99,223.20 |
| 3 |
Total profit before exceptional items and tax |
33,766.40 |
88,486.00 |
| 4 |
Exceptional items |
(4,265.40) |
(4,265.40) |
| 5 |
Total profit before tax |
29,501.00 |
84,220.60 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(660.10) |
6,701.20 |
| 8 |
Deferred tax |
9,082.10 |
22,109.30 |
| 9 |
Total tax expenses |
8,422.00 |
28,810.50 |
| 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 |
21,079.00 |
55,410.10 |
| 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 |
21,079.00 |
55,410.10 |
| 17 |
Other comprehensive income net of taxes |
(402.90) |
24,877.90 |
| 18 |
Total Comprehensive Income for the period |
20,676.10 |
80,288.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
21,079.00 |
55,410.10 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(402.90) |
24,877.90 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
60,390.00 |
60,390.00 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
0.35 |
0.92 |
|
Diluted earnings (loss) per share from continuing operations |
0.35 |
0.92 |
| 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 |
0.35 |
0.92 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.35 |
0.92 |
| 24 |
Debt equity ratio |
0 |
0 |
| 25 |
Debt service coverage ratio |
0 |
0 |
| 26 |
Interest service coverage ratio |
0 |
0 |
| 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 |
BOT/ TOT Projects |
70,655.10 |
1,98,003.90 |
| 2 |
InvITs & Related Assets # |
38,128.70 |
91,776.00 |
| 3 |
Construction |
78,063.70 |
2,81,039.00 |
| 4 |
Unallocated corporate |
0.002693 |
1,296.10 |
|
Total Segment Revenue |
1,87,116.80 |
5,72,115.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,87,116.80 |
5,72,115.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
BOT/ TOT Projects |
35,952.10 |
98,467.50 |
| 2 |
InvITs & Related Assets # |
35,204.80 |
83,832.50 |
| 3 |
Construction |
11,972.50 |
46,070.30 |
| 4 |
Unallocated corporate |
(769.20) |
(2,132.60) |
|
Total Profit before tax |
82,360.20 |
2,26,237.70 |
|
i. Finance cost |
43,641.60 |
1,34,937.70 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
9,217.60 |
7,079.40 |
|
Profit before tax |
29,501.00 |
84,220.60 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
BOT/ TOT Projects |
23,35,830.90 |
23,35,830.90 |
| 2 |
InvITs & Related Assets # |
22,96,604.20 |
22,96,604.20 |
| 3 |
Construction |
3,42,207.20 |
3,42,207.20 |
| 4 |
Unallocated corporate |
3,90,722.90 |
3,90,722.90 |
|
Total Segment Asset |
53,65,365.20 |
53,65,365.20 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
53,65,365.20 |
53,65,365.20 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
BOT/ TOT Projects |
9,78,377.20 |
9,78,377.20 |
| 2 |
InvITs & Related Assets # |
0.00 |
0.00 |
| 3 |
Construction |
82,238.60 |
82,238.60 |
| 4 |
Unallocated corporate |
22,50,258.10 |
22,50,258.10 |
|
Total Segment Liabilities |
33,10,873.90 |
33,10,873.90 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
33,10,873.90 |
33,10,873.90 |
|
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 |
Mark to market gain / (loss) on fair value measurement of investments (net of tax) |
(492.70) |
11,596.00 |
| 2 |
Re-measurement of gain / (loss) on defined benefit plans (net of tax) |
(191.80) |
(88.90) |
|
Total Amount of items that will not be reclassified to profit and loss |
(684.50) |
11,507.10 |
| 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 |
Effective portion of gain/(loss) on cash flow hedge (net of tax) |
281.60 |
13,370.80 |
|
Total Amount of items that will be reclassified to profit and loss |
281.60 |
13,370.80 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(402.90) |
24,877.90 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Unaudited |
| 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 |
M S K A & Associates LLP |
Yes |
31-07-2027 |