Integrated Filing — IndAS



General information about company

Scrip Code 530377
NSE Symbol NILAINFRA
MSEI Symbol NOTLISTED
ISIN INE937C01029
Name of company NILA INFRASTRUCTURES 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 02-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Construction & Development of Infrastructure Projects
Start date and time of board meeting 02-05-2026   11:00:00
End date and time of board meeting 02-05-2026   13:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,103.91 32,270.66
Other income 351.48 1,450.56
Total income 8,455.39 33,721.22
2 Expenses
(a) Cost of materials consumed 7,143.75 24,445.45
(b) Purchases of stock-in-trade 59.05 986.42
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (372.97) 2,125.30
(d) Employee benefit expense 159.22 596.89
(e) Finance costs 147.39 432.67
(f) Depreciation, depletion and amortisation expense 40.54 162.13
(f) Other Expenses
1 Other Expenses 267.88 881.85
Total other expenses 267.88 881.85
Total expenses 7,444.86 29,630.71
3 Total profit before exceptional items and tax 1,010.53 4,090.51
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,010.53 4,090.51
6 Tax expense
7 Current tax 266.45 1,155.01
8 Deferred tax (6.20) (96.98)
9 Total tax expenses 260.25 1,058.03
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 750.28 3,032.48
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 (165.33) (703.66)
16 Total profit (loss) for period 584.95 2,328.82
17 Other comprehensive income net of taxes 5.08 (16.91)
18 Total Comprehensive Income for the period 590.03 2,311.91
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 3,938.89 3,938.89
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 14,794.60
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.15 0.59
Diluted earnings (loss) per share from continuing operations 0.15 0.59
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 0.15 0.59
Diluted earnings (loss) per share from continuing and discontinued operations 0.15 0.59
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. These results have been prepared in accordance with the IND AS notified under the Companies Indian Accounting Standard Rules 2015 as amended from time to time. 2. The above Consolidated Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 02052026. The statutory auditors of the group have conducted audit of these financial results in terms of Regulation 33 of SEBI Listing obligations and disclosure requirements Regulation 2015 and have issued unmodified audit report on the same. 3. Figures for the quarter ended 31 March 2026 and 31 March 2025 as reported in these financial results are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to the end of the third quarter of the relevant financial year. Also the figures up to the end of the third quarter has only been reviewed and not subject to audit. 4. The Company has the following subsidiaries associate joint ventures as on 31March2026. This confirmation is published pursuant to the direction issued by the stock exchanges: i Nila Terminals Amreli Private Limited Wholly Owned Subsidiary ii Romanovia Industrial Park Private Limited Joint Venture iii Kent Residential & Industrial Park LLP Joint Venture iv Vyapnila Terminals Modasa Private Limited Associate 5. The entire operations of the Group constitute a single operating segment i.e. construction and development of infrastructure projects as per Ind AS 108 Operating segments specified under Section 133 of the Companies Act 2013. 6. The Incometax Department had carried out a search operation under Section 132 of the Incometax Act 1961 at the Groups various business premises and at the residential premises of certain promoters and key employees on September 08 2021. The Company had made the necessary disclosures to the stock exchanges in this regard on 12 September 2021 in accordance with Regulation 30 of the SEBI LODR Regulations 2015. Pursuant thereto notices under Sections 148 andor 14211432 of the Incometax Act 1961 were received by the Company and certain group entities for various assessment years covered under the searchrelated proceedings and the necessary responses appeals against the assessment orders passed have been filed. Subsequent to the quarter and year end the Company received appellate orders from the Commissioner of Income Tax Appeals in respect of its searchrelated assessment matters. Pursuant to the appellate order dated April 20 2026 the additions disallowances and related demand interest and penalty made by the Assessing Officer for Assessment Years 201415 201617 201718 and 201920 to 202223 were adjudicated upon and the protective basis demand against the Company was deleted and accordingly no liability survives against the Company in respect of those years. Further pursuant to the appellate order dated April 24 2026 in respect of Assessment Year 201819 the appeal has been partly allowed and the addition of income has been restricted to INR 33.23 lakh. Accordingly the possible financial impact if any in respect of the Company for Assessment Year 201819 is presently restricted to the tax interest and penalty if any applicable on the aforesaid sustained addition. In case of joint ventures appeals in respect of similar searchrelated assessment matters are still pending before the appellate authorities. Based on the above and the legal advice obtained management believes that these matters are not expected to have any material adverse impact on the Groups financial position as at March 31 2026 and on its financial performance for the quarter and year then ended. The statutory auditors have issued an Emphasis of Matter in their audit report on the standalone financial results for the quarter and year ended March 31 2026 highlighting this matter. 7. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes the new labour codes which became effective on November 21 2025. The Company has evaluated the impact of these changes on its employee benefit obligations and based on management estimates and an actuarial valuation has recognised the resulting financial impact in the consolidated financial results for the year ended March 31 2026 considering the information currently available. The Company continues to monitor the finalisation of the Central and State rules and any further clarifications issued by the Government under the new labour codes and will record any changes in estimates in the period in which such updates arise.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 583.26
Capital work-in-progress 0.00
Investment property 3,036.96
Goodwill 0.00
Other intangible assets 1.47
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 9,010.38
Trade receivables, non-current 0.00
Loans, non-current 33.73
Other non-current financial assets
1 other financial non current assets 1,506.11
2 other tax assets (net) 318.90
3 Other non-current non financial assets 808.99
Total of other non-current financial assets 2,634.00
Total non-current financial assets 11,678.11
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 15,299.80
2 Current assets
Inventories 9,670.33
Current financial asset
Current investments 0.00
Trade receivables, current 2,731.21
Cash and cash equivalents 28.03
Bank balance other than cash and cash equivalents 0.00
Loans, current 9,095.71
Other current financial assets
Total of other current financial assets 2.45
Total current financial assets 11,857.40
Current tax assets (net) 0.38
Other current assets
1 Other current non financial assets 52,522.77
Total of other current assets 52,522.77
Total current assets 74,050.88
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 89,350.68
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,938.89
Other equity 14,794.60
Total equity attributable to owners of parent 18,733.49
Non controlling interest
Total equity 18,733.49
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,063.80
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 934.42
Total of other non-current financial liabilities 934.42
Total non-current financial liabilities 2,998.22
Provisions, non-current 180.69
Deferred tax liabilities (net) 350.17
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,529.08
Current liabilities
Current financial liabilities
Borrowings, current 305.28
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 43.28
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,702.30
Total Trade payable 3,745.58
Other current financial liabilities
1 Other current financial liabilities 3,245.37
2 Other current non financial liabilities 58,988.02
Total of other current financial liabilities 62,233.39
Total current financial liabilities 66,284.25
Other current liabilities
Total of other current liabilities
Provisions, current 276.33
Current tax liabilities (Net) 527.53
Deferred government grants, Current 0.00
Total current liabilities 67,088.11
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 70,617.19
Total equity and liabilites 89,350.68
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 subsequently to profit or loss 6.78 (22.60)
Total Amount of items that will not be reclassified to profit and loss 6.78 (22.60)
2 Income tax relating to items that will not be reclassified to profit or loss 1.70 (5.69)
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 5.08 (16.91)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,090.51
Adjustments for reconcile profit (loss)
Adjustments for finance costs 432.67
Adjustments for decrease (increase) in inventories 1,110.75
Adjustments for decrease (increase) in trade receivables, current (2,341.87)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 8.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,219.36
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (1,314.06)
Adjustments for increase (decrease) in other non-current liabilities (4,028.04)
Adjustments for depreciation and amortisation expense 162.13
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 38.29
Adjustments for provisions, non-current 120.21
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 163.75
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 1,405.46
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 2.52
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 52.65
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (5,779.10)
Net cash flows from (used in) operations (1,688.59)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 871.97
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,560.56)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment (133.24)
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 525.13
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 1,147.49
Cash receipts from repayment of advances and loans made to other parties 0.07
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 1,407.33
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 303.36
Net cash flows from (used in) investing activities 955.16
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,308.19
Repayments of borrowings 1,550.32
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 439.36
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (681.49)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,286.89)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (2,286.89)
Cash and cash equivalents cash flow statement at beginning of period 2,314.92
Cash and cash equivalents cash flow statement at end of period 28.03





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 MBD&COLLP Yes 30-06-2028