Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol VISHNUINFR
MSEI Symbol NOTLISTED
ISIN INE0PQ001012
Name of company VISHNUSURYA PROJECTS AND INFRA LIMITED
Type of company SME
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 24-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-04-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 24-04-2026   17:25:00
End date and time of board meeting 24-04-2026   20:30:00
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
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default on loan



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 5,620.66 22,434.38
Other income 44.13 141.68
Total income 5,664.79 22,576.06
2 Expenses
(a) Cost of materials consumed 3,670.78 15,369.89
(b) Purchases of stock-in-trade 91.00 150.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 121.48 247.01
(d) Employee benefit expense 424.88 1,156.18
(e) Finance costs 147.88 485.64
(f) Depreciation, depletion and amortisation expense 235.41 643.44
(f) Other Expenses
1 Other Expenses 217.56 535.85
Total other expenses 217.56 535.85
Total expenses 4,908.99 18,588.91
3 Total profit before exceptional items and tax 755.80 3,987.15
4 Exceptional items 0.00 0.00
5 Total profit before tax 755.80 3,987.15
6 Tax expense
7 Current tax 100.00 750.00
8 Deferred tax 119.58 437.05
9 Total tax expenses 219.58 1,187.05
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 536.22 2,800.10
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 536.22 2,800.10
17 Other comprehensive income net of taxes 0.64 1.91
18 Total Comprehensive Income for the period 536.86 2,802.01
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 246.10 246.10
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 2.18 11.39
Diluted earnings (loss) per share from continuing operations 2.18 11.39
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 2.18 11.39
Diluted earnings (loss) per share from continuing and discontinued operations 2.18 11.39
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) NOTES TO THE UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED 31 DECEMBER 2025 1) The results for the quarter and nine months ended December 31, 2025 were reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors in its meeting held on 24th April 2026. 2)The Statutory auditors of the Company have carried out a “Limited Review” of the Unaudited Financial results for the Quarter and period ended 31st December, 2025 in terms of Regulation 33 of the SEBI (LODR) Regulations, 2015 and have expressed their unqualified opinion. 3)The un-audited standalone and Consolidated Financial Results have been prepared in accordance with the recognition and measurement principle provided in Indian Accounting standards (IND AS 34), the provisions of the Companies Act, 2013 (the Act) as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (LODR) Regulations 2015, as amended. 4)First-time Adoption & Transition: These are the first quarterly financial results of the Company/Group prepared in accordance with Ind AS. The date of transition to Ind AS is 1 April 2024. Management has exercised necessary due diligence to ensure that the comparative financial information provides a true and fair view of the Group’s affairs in accordance with Ind AS 5)In accordance with Ind AS 101 – First-time Adoption of Indian Accounting Standards, the Company / Group has availed certain optional exemptions and applied mandatory exceptions as permitted under the standard, including continuation of previous GAAP carrying values as deemed cost for selected classes of Property, Plant and Equipment, intangible assets and investments, wherever applicable. These transition adjustments have been prepared based on Management’s current assessment of the accounting policies and exemptions elected under Ind AS 101. 6)Significant accounting policies relating to revenue recognition, financial instruments, expected credit loss, leases, employee benefits, income taxes, provisions, consolidation principles and other material accounting matters have been applied in the preparation of these financial results in accordance with the applicable Ind AS, consistently with those presently expected to be followed in the annual financial statements for the year ending 31 March 2026. The transition adjustments have been prepared based on Management’s current assessment of the accounting policies and exemptions elected under Ind AS 101 as at the date of approval of these financial results. 7)As per Indian Accounting Standard 108 ‘Operating Segments’, the Company has reported ‘Segment Information’, as below: a)Construction & Allied Activities b)Mining & Quarrying c)Waste Management 8)The reconciliation of Net Profit / (Loss) as previously reported (referred to as Previous GAAP) and the total comprehensive income/(loss) detailing the items of Income/(Expense) as per Ind-AS is given below – Particulars 3 Months ended 31.12.2024 9 months ended 31.12.2024 3 Months ended 31.12.2024 9 months ended 31.12.2024 Standalone Standalone Consolidated Consolidated Net Profit as per Previous GAAP (Indian GAAP) 541.02 3369.54 541.02 3369.54 Effect of Lease (0.42) (1.12) (0.42) (1.12) Effect of Remeasurement of Financial Assets (4.54) (15.36) (4.54) (15.36) Actuarial (gain)/loss on Defined Benefit Plans recognised in OCI 0.85 2.55 0.85 2.55 Effect of Remeasurement of Financial Liabilities 18.00 17.65 18.00 17.65 Others 37.56 112.68 37.56 112.68 Net Profit for the Period as per Ind AS (A) 592.47 3485.93 592.47 3485.93 Other Comprehensive Income (Net off Taxes) Actuarial (gain)/loss on Defined Benefit Plans 0.64 1.91 0.64 1.91 Other Comprehensive Income (after tax) (B) 0.64 1.91 0.64 1.91 Total Taxes (C) 295.64 1200.19 295.64 1200.19 Total Comprehensive Income under Ind AS (A)+(B)-(C) 297.46 2287.65 297.46 2287.65 9)The Company has considered the financial results of Vishnusurya Projects and Infra Hosur Private Limited which is 100% wholly owned subsidiary for consolidation. The subsidiary's financial information has been adjusted to comply with Ind AS principles for the purpose of consolidation. 10)Figures relating to corresponding/previous periods have been prepared / adjusted / restated, wherever necessary, to comply with Ind AS and current period presentation requirements.



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)
1 Construction & Allied Activities 1,305.68 10,648.56
2 Mining & Quarrying 3,645.41 10,343.21
3 Waste Management 0.0050524 1,002.11
4 Others 0.0016433 0.004405
Total Segment Revenue 5,620.66 22,434.38
Less: Inter segment revenue
Revenue from operations 5,620.66 22,434.38
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction & Allied Activities 226.60 2,577.45
2 Mining & Quarrying 383.12 1,411.41
3 Waste Management 306.80 430.43
4 Others 138.85 388.28
Total Profit before tax 1,055.37 4,807.57
i. Finance cost 104.77 339.67
ii. Other Unallocable Expenditure net off Unallocable income 194.80 480.74
Profit before tax 755.80 3,987.16
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction & Allied Activities 6,810.93 6,810.93
2 Mining & Quarrying 7,460.46 7,460.46
3 Waste Management 36.82 36.82
4 Others 48.54 48.54
Total Segment Asset 14,356.75 14,356.75
Un-allocable Assets 6,601.10 6,601.10
Net Segment Asset 20,957.85 20,957.85
4 Segment Liabilities
Segment Liabilities
1 Construction & Allied Activities 0.00 0.00
2 Mining & Quarrying 0.00 0.00
3 Waste Management 0.00 0.00
4 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 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 (0.64) (1.91)
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 0.64 1.91