Integrated Filing — IndAS



General information about company

Scrip Code 531092
NSE Symbol OMINFRAL
MSEI Symbol NOTLISTED
ISIN INE239D01028
Name of company OM INFRA 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 13-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-05-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 13-05-2026   04:45:00
End date and time of board meeting 13-05-2026   05:20:00
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 Statement on impact of audit qualification



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 16,010.41 50,005.60
Other income 519.86 1,788.80
Total income 16,530.27 51,794.40
2 Expenses
(a) Cost of materials consumed 4,542.03 19,127.24
(b) Purchases of stock-in-trade 33.62 42.61
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 645.16 2,131.97
(d) Employee benefit expense 1,194.55 4,409.26
(e) Finance costs 481.14 1,916.36
(f) Depreciation, depletion and amortisation expense 135.76 482.17
(f) Other Expenses
1 Other 8,022.14 21,471.32
Total other expenses 8,022.14 21,471.32
Total expenses 15,054.40 49,580.93
3 Total profit before exceptional items and tax 1,475.87 2,213.47
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,475.87 2,213.47
6 Tax expense
7 Current tax 169.87 449.92
8 Deferred tax 660.18 (292.38)
9 Total tax expenses 830.05 157.54
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 645.82 2,055.93
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 645.82 2,055.93
17 Other comprehensive income net of taxes 37.32 (32.52)
18 Total Comprehensive Income for the period 683.14 2,023.41
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 645.90 2,055.93
Total profit or loss, attributable to non-controlling interests (0.08) 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 683.22 2,055.93
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.08) 0.00
21 Details of equity share capital
Paid-up equity share capital 963.04 963.04
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 75,273.45
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.67 2.14
Diluted earnings (loss) per share from continuing operations 0.67 2.14
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 2.14
Diluted earnings (loss) per share from continuing and discontinued operations 0.67 2.14
24 Debt equity ratio 0.1100 0.1100
25 Debt service coverage ratio 1.2200 1.2200
26 Interest service coverage ratio 2.1600 2.1600
27 Disclosure of notes on financial results



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 7,170.20
Capital work-in-progress 224.83
Investment property 5,829.08
Goodwill 352.90
Other intangible assets 36,499.43
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,193.56
Non-current financial assets
Non-current investments 4,424.36
Trade receivables, non-current 0.00
Loans, non-current 964.21
Other non-current financial assets
1 Others 769.07
Total of other non-current financial assets 769.07
Total non-current financial assets 6,157.64
Deferred tax assets (net) 0.00
Other non-current assets
1 Others 1,976.17
Total of other non-current assets 1,976.17
Total non-current assets 59,403.81
2 Current assets
Inventories 38,619.64
Current financial asset
Current investments 0.00
Trade receivables, current 31,028.18
Cash and cash equivalents 2,223.08
Bank balance other than cash and cash equivalents 5,732.06
Loans, current 2.50
Other current financial assets
Total of other current financial assets 5,583.93
Total current financial assets 44,569.75
Current tax assets (net) 1,621.61
Other current assets
1 Others 2,214.88
Total of other current assets 2,214.88
Total current assets 87,025.88
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 1,46,429.69
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 963.04
Other equity 75,273.45
Total equity attributable to owners of parent 76,236.49
Non controlling interest 4,567.59
Total equity 80,804.08
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 206.83
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 Others 2,981.20
Total of other non-current financial liabilities 2,981.20
Total non-current financial liabilities 3,188.03
Provisions, non-current 107.14
Deferred tax liabilities (net) 3,093.74
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Others 1,355.27
Total of other non-current liabilities 1,355.27
Total non-current liabilities 7,744.18
Current liabilities
Current financial liabilities
Borrowings, current 8,354.73
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 943.13
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10,358.80
Total Trade payable 11,301.93
Other current financial liabilities
1 Others 2,179.64
Total of other current financial liabilities 2,179.64
Total current financial liabilities 21,836.30
Other current liabilities 35,767.23
1 Others 35,767.23
Total of other current liabilities 35,767.23
Provisions, current 74.96
Current tax liabilities (Net) 202.94
Deferred government grants, Current
Total current liabilities 57,881.43
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 65,625.61
Total equity and liabilites 1,46,429.69
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)
1 Engineering 15,615.32 46,554.98
2 Real estate 0.0039509 3,450.62
3 Others 0.00 0.00
4 Road Project 0.00 0.00
Total Segment Revenue 16,010.41 50,005.60
Less: Inter segment revenue 0.00 0.00
Revenue from operations 16,010.41 50,005.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering 2,194.45 4,418.17
2 Real estate (226.55) (277.67)
3 Others (10.90) (10.90)
4 Road Project 0.01 0.23
Total Profit before tax 1,957.01 4,129.83
i. Finance cost 496.15 1,916.36
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,460.86 2,213.47
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering 68,459.41 68,459.41
2 Real estate 34,787.11 34,787.11
3 Others 2,722.76 2,722.76
4 Road Project 40,460.41 40,460.41
Total Segment Asset 1,46,429.69 1,46,429.69
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,46,429.69 1,46,429.69
4 Segment Liabilities
Segment Liabilities
1 Engineering 1,982.95 1,982.95
2 Real estate 30,784.06 30,784.06
3 Others 1,753.50 1,753.50
4 Road Project 31,105.10 31,105.10
Total Segment Liabilities 65,625.61 65,625.61
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 65,625.61 65,625.61
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 Gain/(Loss) on Re-measurement of the net defined benefit plans 4.83 7.46
2 Equity instruments through Other comprehensive income 1.28 0.53
Total Amount of items that will not be reclassified to profit and loss 6.11 7.99
2 Income tax relating to items that will not be reclassified to profit or loss 1.75 2.28
3 Amount of items that will be reclassified to profit and loss
1 Changes in Foreign Currency Monetary Item translation difference account(FCMITDA) 32.96 (38.23)
Total Amount of items that will be reclassified to profit and loss 32.96 (38.23)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 37.32 (32.52)



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 2,213.47
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,916.36
Adjustments for decrease (increase) in inventories 1,793.39
Adjustments for decrease (increase) in trade receivables, current (2,499.63)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (620.40)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (766.72)
Adjustments for other financial assets, current (1,592.97)
Adjustments for other bank balances (478.34)
Adjustments for increase (decrease) in trade payables, current (1,135.66)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (1,497.95)
Adjustments for increase (decrease) in other non-current liabilities 1,355.27
Adjustments for depreciation and amortisation expense 482.17
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 191.86
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.05
Adjustments for interest income 521.71
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 100.95
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,273.43)
Net cash flows from (used in) operations (1,059.96)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (626.77)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (433.19)
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 23.84
Purchase of property, plant and equipment 710.89
Proceeds from sales of investment property 0.00
Purchase of investment property 1,702.56
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 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
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 0.05
Interest received 510.85
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (20.10)
Net cash flows from (used in) investing activities (1,898.81)
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 1,613.47
Repayments of borrowings 162.69
Payments of lease liabilities 13.50
Dividends paid 385.26
Interest paid 1,912.51
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2,166.65
Net cash flows from (used in) financing activities 1,306.16
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,025.84)
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 (1,025.84)
Cash and cash equivalents cash flow statement at beginning of period 3,248.92
Cash and cash equivalents cash flow statement at end of period 2,223.08





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 Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 Ravi Sharma & Co. Yes 31-03-2028


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 50,005.60 47,120.32
2 Total Expenditure 49,580.93 49,580.93
3 Net Profit/(Loss) 2,055.93 (829.35)
4 Earnings Per Share 2.14 -0.86
5 Total Assets 1,46,429.69 1,43,544.41
6 Total Liabilities 65,625.61 65,625.61
7 Net Worth 76,236.49 73,351.21


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) Unable to verify the UBR of Rs.2885.28.
Textual Information(2) Verification of such UBR is under process and such bills will be approved in due course of time.
Textual Information(3) Not Applicable
Textual Information(4) Not Applicable
Textual Information(5) Not Applicable


Signatories detail

Name of CEO / Managing director VIKAS KOTHARI
Name of CFO SUNIL KUMAR JAIN
Name of audit committee chairman RAMAKANT TRIPATHI
Name of statutory auditor SOURABH JAIN
Name of other signatory, if any, with designation
Place Delhi
Date 13-05-2026