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 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   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



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 2,834.29 7,341.53
Other income 476.05 1,301.07
Total income 3,310.34 8,642.60
2 Expenses
(a) Cost of materials consumed 1,797.31 4,921.92
(b) Purchases of stock-in-trade 0.00 44.39
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 385.79 452.79
(e) Finance costs 70.02 239.24
(f) Depreciation, depletion and amortisation expense 85.70 255.42
(f) Other Expenses
1 Other Expenses 302.67 460.44
Total other expenses 302.67 460.44
Total expenses 2,641.49 6,374.20
3 Total profit before exceptional items and tax 668.85 2,268.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 668.85 2,268.40
6 Tax expense
7 Current tax 185.37 554.66
8 Deferred tax (6.89) (21.33)
9 Total tax expenses 178.48 533.33
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 490.37 1,735.07
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 490.37 1,735.07
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 490.37 1,735.07
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 533.72 1,547.73
Total profit or loss, attributable to non-controlling interests (43.36) 187.34
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 533.72 1,547.73
Total comprehensive income for the period attributable to owners of parent non-controlling interests (43.36) 187.34
21 Details of equity share capital
Paid-up equity share capital 1,619.95 1,619.95
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 0.67 2.57
Diluted earnings (loss) per share from continuing operations 0.67 2.57
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 0.67 2.57
Diluted earnings (loss) per share from continuing and discontinued operations 0.67 2.57
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 Consolidated 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 13 February 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 report on the above results. 2. The Consolidated 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 Consolidated Financial Results for the quarter and nine months ended 31 December 2025 have been prepared in accordance with the recognition and measurement principles laid down in 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 31 March 2025, which was approved by the shareholders at the Annual General Meeting held on 8 August 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 21 November 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 31 March 2026. 7. During the period ended 31 December 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 24 September 2025 and closed on Friday, 3 October 2025. The Rights Issue was subscribed by 103.05%. 8. The Company’s step-down subsidiary, Digvijay Shradha Infrastructure Private Limited, had advanced funds amounting to Rs. 250 lakh to Infrasian Construction Private Limited in connection with execution of work under a specific tender. Considering the substantial delay in receipt of the work order, the Company decided to recall the entire amount of advance. Despite repeated follow-ups, Infrasian Construction Private Limited has not refunded the amount. Accordingly, the step-down subsidiary has initiated legal proceedings against Infrasian Construction Private Limited in this regard. While the management is confident of recovery of the aforesaid amount, as a matter of prudence, a provision has been recognised during the current quarter by the step-down subsidiary and the same has been considered in the consolidated financial results for the quarter and nine months ended 31 December 2025. Consequently, Other Expenses for the quarter are higher to that extent, resulting in an impact on Earnings Per Share (EPS).



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 INFRASTRUCTURE 2,766.57 7,186.39
2 REAL ESTATE 0.0006772 0.0015513
Total Segment Revenue 2,834.29 7,341.52
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,834.29 7,341.52
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 INFRASTRUCTURE 425.41 1,753.31
2 REAL ESTATE 8.94 19.29
Total Profit before tax 434.35 1,772.60
i. Finance cost 63.02 232.24
ii. Other Unallocable Expenditure net off Unallocable income (297.49) (728.04)
Profit before tax 668.82 2,268.40
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 INFRASTRUCTURE 17,681.51 17,681.51
2 REAL ESTATE 24,066.69 24,066.69
Total Segment Asset 41,748.20 41,748.20
Un-allocable Assets 5,283.46 5,283.46
Net Segment Asset 47,031.66 47,031.66
4 Segment Liabilities
Segment Liabilities
1 INFRASTRUCTURE 3,331.97 3,331.97
2 REAL ESTATE 12,792.53 12,792.53
Total Segment Liabilities 16,124.50 16,124.50
Un-allocable Liabilities (1,682.59) (1,682.59)
Net Segment Liabilities 14,441.91 14,441.91
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. Segment reporting is given for the quarter 31st December, 2025, 30th September,2025, and 31st December, 2024, and year ended 31st March, 2025, considering the fact that the company has reportable segment for the aforesaid period. Further, based on the management approach as defined in Ind AS 108 - Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along with Business Segments. The Accounting principles used in the preparation of the financial results are consistently applied to record revenue and expenditure in individual 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
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