Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol SHRADHA
MSEI Symbol NOTLISTED
ISIN INE715Y01031
Name of company SHRADHA 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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-02-2026
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 Constructions
Start date and time of board meeting 13-02-2026   18:00:00
End date and time of board meeting 13-02-2026   20:15:00
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 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable as there is no default on Loans and Debt Securities during the reporting quarter.



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 Standalone Standalone
1 Income
Revenue from operations 502.45 1,107.34
Other income 283.66 1,037.31
Total income 786.11 2,144.65
2 Expenses
(a) Cost of materials consumed 169.13 459.47
(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 14.26 43.84
(e) Finance costs 6.95 6.95
(f) Depreciation, depletion and amortisation expense 13.87 44.15
(f) Other Expenses
1 Other Expenses 25.11 109.78
Total other expenses 25.11 109.78
Total expenses 229.32 664.19
3 Total profit before exceptional items and tax 556.79 1,480.46
4 Exceptional items 0.00 0.00
5 Total profit before tax 556.79 1,480.46
6 Tax expense
7 Current tax 180.08 324.60
8 Deferred tax (28.26) (19.34)
9 Total tax expenses 151.82 305.26
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 404.97 1,175.20
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 404.97 1,175.20
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 404.97 1,175.20
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 16,19,95,136.00 16,19,95,136.00
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 0.55 1.95
Diluted earnings (loss) per share from continuing operations 0.55 1.95
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 0.55 1.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.55 1.95
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meeting held on February 13, 2026. The limited review under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the statutory auditors of the Company. The auditors have expressed an unqualified opinion on the above results. 2. The standalone financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013, as amended, and other recognised accounting practices and policies to the extent applicable. The standalone financial results for the quarter ended and nine months ended December 31, 2025 have been prepared in accordance with Ind AS 34 – “Interim Financial Reporting.” 3. The Company has declared a final dividend @ 25%, i.e. Rs. 0.50/- (Rupees Fifty Paise only) per equity share of face value of Rs. 2/- each for the year ended March 31, 2025, which was approved by the shareholders at the Annual General Meeting held on August 8, 2025. 4. The figures for the corresponding previous periods have been regrouped / reclassified wherever necessary, to make them comparable. 5. The results of the Company are also available on the Stock Exchange website (https://www.nseindia.com/) and on the Company’s website (https://shradhainfra.in/investor-info#financials). 6. Effective November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes, collectively referred to as the “New Labour Codes.” The Company is in the process of evaluating the impact, if any, of the recently notified Labour Codes on its standalone financial results. The impact arising therefrom, if any, will be recognised in the audited standalone financial results for the quarter and year ending March 31, 2026. 7. During the period ended December 31, 2025, the Company issued a Rights Issue of 30,374,088 fully paid-up equity shares of face value Rs. 2/- each at a price of Rs. 40/- per equity share (including a share premium of **Rs. 38/- per equity share), aggregating to Rs. 1,214,963,520/- (including share capital of Rs. 60,748,176/- and securities premium of Rs. 1,154,215,344/-). The Rights Issue opened for subscription on September 24, 2025 and closed on Friday, October 3, 2025. The Rights Issue was subscribed by 103.05%.



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 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 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
Total Amount of items that will not be reclassified to profit and loss
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
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 06-10-2025
Amount Raised 12,150.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable BRICKWORK RATINGS INDIA PRIVATE 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 NIL
Comments of the Audit Committee after review NIL
Comments of the auditors, if any NIL
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
1 Investment by way of loan (Debt) to our wholly owned subsidiary NA 7,500.00 0.00 7,500.00 0.00 NA
2 Working capital requirements NA 1,650.00 0.00 837.26 0.00 NA
3 General corporate purpose NA 2,950.00 0.00 2,935.53 0.00 NA


Signatory Details

Name of signatory Nitesh Vinaykumar Sanklecha
Designation of person Managing Director
Place Nagpur
Date 13-02-2026