Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol AKASH
MSEI Symbol NOTLISTED
ISIN INE737W01013
Name of company AKASH INFRA PROJECTS 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 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-02-2026
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 14-02-2026   11:30:00
End date and time of board meeting 14-02-2026   12:30:00
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 1,088.49 4,415.96
Other income 36.23 78.73
Total income 1,124.72 4,494.69
2 Expenses
(a) Cost of materials consumed 984.61 3,619.98
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (478.63) (597.07)
(d) Employee benefit expense 151.13 393.19
(e) Finance costs 90.93 298.73
(f) Depreciation, depletion and amortisation expense 29.98 87.54
(f) Other Expenses
1 Other Expenses 253.72 663.34
Total other expenses 253.72 663.34
Total expenses 1,031.74 4,465.71
3 Total profit before exceptional items and tax 92.98 28.98
4 Exceptional items 0.00 0.00
5 Total profit before tax 92.98 28.98
6 Tax expense
7 Current tax 0.09 23.87
8 Deferred tax 0.99 2.89
9 Total tax expenses 1.08 26.76
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 91.90 2.22
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 (0.49) (1.94)
16 Total profit (loss) for period 91.41 0.28
17 Other comprehensive income net of taxes (0.13) (3.65)
18 Total Comprehensive Income for the period 91.28 (3.37)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 91.45 0.24
Total profit or loss, attributable to non-controlling interests (0.05) 0.04
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 91.04 (3.66)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.24 0.29
21 Details of equity share capital
Paid-up equity share capital 1,686.25 1,686.25
Face value of equity share capital 10 10
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 0.54 0.01
Diluted earnings (loss) per share from continuing operations 0.54 0.01
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 0.54 0.01
Diluted earnings (loss) per share from continuing and discontinued operations 0.54 0.01
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 Financial Results of the Company have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meeting held on 14, Februaryr.2026. The Results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors of the Comapny have expressed an unmodified opinion on the above results. 2. The Financial results have been prepared in accordance with Indian Accounting Standards ('IND AS') as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant ammendment thereunder. 3. Comparative figures have been rearranged/regrouped wherever necessary. 4. The Group's business falls within operating segment: 1) Construction and 2) Fuel and Grocery. Hence, the company has disclosed the segment information in its consolidated financial results in accordance with Ind AS 108 Operating Segment.



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 Construction 0.0044884 2,196.10
2 Fuel and Grocery 0.0067414 2,293.51
3 Others 0.0000173 0.0000507
Total Segment Revenue 1,124.71 4,494.68
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,124.71 4,494.68
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction 173.15 249.39
2 Fuel and Grocery 10.42 77.35
3 Others 0.33 0.97
Total Profit before tax 183.90 327.71
i. Finance cost 90.93 298.73
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 92.97 28.98
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction 0.00 0.00
2 Fuel and Grocery 0.00 0.00
3 Others 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Construction 0.00 0.00
2 Fuel and Grocery 0.00 0.00
3 Others 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
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 Profit and Loss (0.27) (0.82)
Total Amount of items that will not be reclassified to profit and loss (0.27) (0.82)
2 Income tax relating to items that will not be reclassified to profit or loss (0.04) (0.13)
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 (0.10) 2.96
5 Total Other comprehensive income (0.13) (3.65)