Integrated Filing — IndAS



General information about company

Scrip Code 544280
NSE Symbol AFCONS
MSEI Symbol NOTLISTED
ISIN INE101I01011
Name of company Afcons Infrastructure 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 18-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-05-2026
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 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 Audited
Segment Reporting Single segment
Description of single segment Construction
Start date and time of board meeting 18-05-2026   14:00:00
End date and time of board meeting 18-05-2026   17:05:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 20-03-2025
Indicate Company website link for updated RPT policy of the Company https://afcons.com/corporate-governance/#policies
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
.



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 Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,61,362.00 11,93,832.00
Other income 16,702.00 37,006.00
Total income 2,78,064.00 12,30,838.00
2 Expenses
(a) Cost of materials consumed 58,031.00 2,84,340.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,17,422.00 5,04,713.00
(d) Employee benefit expense 37,545.00 1,43,936.00
(e) Finance costs 17,451.00 67,289.00
(f) Depreciation, depletion and amortisation expense 9,921.00 45,235.00
(f) Other Expenses
1 Insurance charges 3,757.00 17,246.00
2 Travelling and conveyance 5,399.00 20,016.00
3 Legal and professional charges 4,487.00 18,307.00
4 Provision for Doubtful Debtors 12,412.00 22,148.00
5 Bad / irrecoverable debtors / unbilled revenue written off 1,277.00 1,277.00
6 Expected credit loss on contract assets and trade receivables 1,552.00 8,857.00
7 Insurance charges 3,757.00 17,246.00
8 Rent/ Hire charges 1,460.00 6,453.00
9 Rates and taxes 3,034.00 9,272.00
10 Others 4,897.00 14,262.00
Total other expenses 42,032.00 1,35,084.00
Total expenses 2,82,402.00 11,80,597.00
3 Total profit before exceptional items and tax (4,338.00) 50,241.00
4 Exceptional items 0.00 (7,651.00)
5 Total profit before tax (4,338.00) 42,590.00
6 Tax expense
7 Current tax 7,743.00 20,086.00
8 Deferred tax (5,777.00) (6,486.00)
9 Total tax expenses 1,966.00 13,600.00
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 (6,304.00) 28,990.00
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 (6,304.00) 28,990.00
17 Other comprehensive income net of taxes 72.00 (4,404.00)
18 Total Comprehensive Income for the period (6,232.00) 24,586.00
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 36,778.00 36,778.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 4,61,494.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.71 7.88
Diluted earnings (loss) per share from continuing operations -1.71 7.88
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 -1.71 7.88
Diluted earnings (loss) per share from continuing and discontinued operations -1.71 7.88
24 Debt equity ratio 0.7100 0.7100
25 Debt service coverage ratio 0.8900 1.7400
26 Interest service coverage ratio 1.400 2.8300
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 2,39,856.00
Capital work-in-progress 90,101.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 50.00
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 1,974.00
Trade receivables, non-current 60,657.00
Loans, non-current 0.00
Other non-current financial assets
1 Interest on Trade receivable 22,244.00
2 Deposits 7,411.00
3 Bank Deposits 2,680.00
4 Others 10,480.00
Total of other non-current financial assets 42,815.00
Total non-current financial assets 1,05,446.00
Deferred tax assets (net) 0.00
Other non-current assets
1 contract assets 1,41,272.00
2 Non current tax assets net 6,233.00
3 Other non-current assets 18,125.00
4 Right of use assets 8,796.00
Total of other non-current assets 1,74,426.00
Total non-current assets 6,09,879.00
2 Current assets
Inventories 99,339.00
Current financial asset
Current investments 0.00
Trade receivables, current 3,31,083.00
Cash and cash equivalents 26,232.00
Bank balance other than cash and cash equivalents 48,899.00
Loans, current 6,044.00
Other current financial assets
Total of other current financial assets 1,30,553.00
Total current financial assets 5,42,811.00
Current tax assets (net)
Other current assets
1 Contract assets 6,16,021.00
Total of other current assets 6,16,021.00
Total current assets 12,58,171.00
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 18,68,050.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 36,778.00
Other equity 4,63,428.00
Total equity attributable to owners of parent 5,00,206.00
Non controlling interest
Total equity 5,00,206.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 91,960.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 1,727.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 41,064.00
Total Trade payable 42,791.00
Other non-current financial liabilities
1 Contract liabilities 2,14,131.00
2 Other financial liabilities 5,432.00
3 Lease Liabilities 4,953.00
Total of other non-current financial liabilities 2,24,516.00
Total non-current financial liabilities 3,59,267.00
Provisions, non-current 7,074.00
Deferred tax liabilities (net) 546.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,66,887.00
Current liabilities
Current financial liabilities
Borrowings, current 2,63,676.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 20,567.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,86,532.00
Total Trade payable 4,07,099.00
Other current financial liabilities
1 Contract liabilities 1,89,637.00
2 Lease Liabilities 3,911.00
3 Other financial liabilities 99,675.00
4 Statutory Remittances 12,223.00
5 Other payables 2,243.00
Total of other current financial liabilities 3,07,689.00
Total current financial liabilities 9,78,464.00
Other current liabilities
Total of other current liabilities
Provisions, current 14,925.00
Current tax liabilities (Net) 7,568.00
Deferred government grants, Current 0.00
Total current liabilities 10,00,957.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 13,67,844.00
Total equity and liabilites 18,68,050.00
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 Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
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 Unaudited Audited
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
1 Changes in Fair Value of Equity Investment majored at FVOCI (19.00) (23.00)
2 Remeasurments of defined benefits Plans 1,256.00 1,594.00
Total Amount of items that will not be reclassified to profit and loss 1,237.00 1,571.00
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
1 Excahgens difference translation of Foreign Operation (1,165.00) (5,975.00)
Total Amount of items that will be reclassified to profit and loss (1,165.00) (5,975.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 72.00 (4,404.00)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 42,590.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 67,289.00
Adjustments for decrease (increase) in inventories (516.00)
Adjustments for decrease (increase) in trade receivables, current (65,301.00)
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 (63,454.00)
Adjustments for other financial assets, non-current (5,748.00)
Adjustments for other financial assets, current (5,647.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 52,451.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities (64,810.00)
Adjustments for depreciation and amortisation expense 45,235.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (12,813.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (1,058.00)
Adjustments for other financial liabilities, non-current 5,218.00
Adjustments for unrealised foreign exchange losses gains (4,454.00)
Adjustments for dividend income (564.00)
Adjustments for interest income 0.00
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) (2,713.00)
Other adjustments for non-cash items 28,600.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (27,157.00)
Net cash flows from (used in) operations 15,433.00
Dividends received (564.00)
Interest paid 0.00
Interest received (7,930.00)
Income taxes paid (refund) 23,744.00
Other inflows (outflows) of cash 2,352.00
Net cash flows from (used in) operating activities (14,453.00)
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 0.00
Purchase of property, plant and equipment 36,972.00
Proceeds from sales of investment property 689.00
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 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 564.00
Interest received 11,663.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (13,785.00)
Net cash flows from (used in) investing activities (37,841.00)
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 5,000.00
Proceeds from borrowings 1,69,876.00
Repayments of borrowings 44,714.00
Payments of lease liabilities 0.00
Dividends paid 9,195.00
Interest paid 66,914.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (6,971.00)
Net cash flows from (used in) financing activities 47,082.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (5,212.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (179.00)
Net increase (decrease) in cash and cash equivalents (5,391.00)
Cash and cash equivalents cash flow statement at beginning of period 31,623.00
Cash and cash equivalents cash flow statement at end of period 26,232.00





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 DELOITTE HASKINS & SELLS LLP Yes 31-07-2027
2 HDS & Associates LLP Yes 31-07-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Afcons Infrastructure Limited S.Paramasivan Managing Director Remuneration Approved, where applicable 702.00 0.00 0.00 Textual Information(1)
2 Afcons Infrastructure Limited K.Subramanian Executive Chairman Remuneration Approved, where applicable 807.00 0.00 0.00 Textual Information(2)
3 Afcons Infrastructure Limited Giridhar Rajagopalan Deputy Managing Director Remuneration Approved, where applicable 436.00 0.00 0.00 Textual Information(3)
4 Afcons Infrastructure Limited S.Paramasivan Managing Director Remuneration Approved, where applicable 168.00 0.00 0.00 Textual Information(4)
5 Afcons Infrastructure Limited K.Subramanian Executive Chairman Remuneration Approved, where applicable 176.00 0.00 0.00 Textual Information(5)
6 Afcons Infrastructure Limited Giridhar Rajagopalan Deputy Managing Director Remuneration Approved, where applicable 74.00 0.00 0.00 Textual Information(6)
7 Afcons Infrastructure Limited S.Paramasivan Managing Director Remuneration Approved, where applicable 65.00 0.00 0.00 Textual Information(7)
8 Afcons Infrastructure Limited K.Subramanian Executive Chairman Remuneration Approved, where applicable 80.00 0.00 0.00 Textual Information(8)
9 Afcons Infrastructure Limited Giridhar Rajagopalan Deputy Managing Director Remuneration Approved, where applicable 46.00 0.00 0.00 Textual Information(9)
10 Afcons Infrastructure Limited Pallon S.Mistry Non-Executive Director and Member of Promoter Group Any other transaction Sitting Fees paid 4.00 Approved, where applicable 4.00 0.00 0.00 Textual Information(10)
11 Afcons Infrastructure Limited Umesh N.Khanna Non-Executive Director Any other transaction Sitting Fees paid Approved, where applicable 12.00 0.00 0.00 Textual Information(11)
12 Afcons Infrastructure Limited Sitaram Janardan Kunte Independent Director Any other transaction Sitting Fees paid Approved, where applicable 14.00 0.00 0.00 Textual Information(12)
13 Afcons Infrastructure Limited Cherag S.Balsara Independent Director Any other transaction Sitting Fees paid Approved, where applicable 4.00 0.00 0.00 Textual Information(13)
14 Afcons Infrastructure Limited Atul Sobti Independent Director Any other transaction Sitting Fees paid Approved, where applicable 5.00 0.00 0.00 Textual Information(14)
15 Afcons Infrastructure Limited Rukhshana Jina Mistry Independent Director Any other transaction Sitting Fees paid Approved, where applicable 13.00 0.00 0.00 Textual Information(15)
16 Afcons Infrastructure Limited Anurag Kumar Sachan Independent Director Any other transaction Sitting Fees paid Approved, where applicable 5.00 0.00 0.00 Textual Information(16)
17 Afcons Infrastructure Limited Firoz Cyrus Mistry Non-Executive Director and Member of Promoter Group Any other transaction Sitting Fees paid 4.00 Approved, where applicable 4.00 0.00 0.00 Textual Information(17)
18 Afcons Infrastructure Limited Santosh Balachandran Nayar Independent Director Any other transaction Sitting Fees paid Approved, where applicable 5.00 0.00 0.00 Textual Information(18)
19 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Interest received 1,000.00 Approved, where applicable 84.00 0.00 0.00
20 Afcons Infrastructure Limited SP Port Maintenance Private Limited Promoter Group Entity Interest received 1,000.00 Approved, where applicable 287.00 0.00 0.00
21 Afcons Infrastructure Limited Shapoorji Pallonji Infrastructure Capital Company Private Limited Promoter Group Entity Interest received 1,800.00 Approved, where applicable 555.00 0.00 0.00
22 Afcons Infrastructure Limited Afcons Contracting Co -Saudi Arabia Subsidiary Interest received 1,500.00 Approved, where applicable 13.00 0.00 0.00
23 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Any other transaction Income from service charges 1,000.00 Approved, where applicable 247.00 0.00 0.00 Textual Information(19)
24 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Any other transaction Income from service charges 500.00 Approved, where applicable 6.00 0.00 0.00 Textual Information(20)
25 Afcons Infrastructure Limited Afcons – Sibmost – Joint Venture Jointly Controlled Any other transaction Income from service charges 100.00 Approved, where applicable 1.00 0.00 0.00 Textual Information(21)
26 Afcons Infrastructure Limited Afcons-Hindustan Joint Venture Jointly Controlled Any other transaction Income from service charges 1,000.00 Approved, where applicable 12.00 0.00 0.00 Textual Information(22)
27 Afcons Infrastructure Limited Afcons – Sibmost – Joint Venture Jointly Controlled Any other transaction Other income 200.00 Approved, where applicable 69.00 0.00 0.00 Textual Information(23)
28 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Any other transaction Other income 500.00 Approved, where applicable 14.00 0.00 0.00 Textual Information(24)
29 Afcons Infrastructure Limited Transtonnelstroy-Afcons Joint Venture Jointly Controlled Any other transaction Other income 500.00 Approved, where applicable 1.00 0.00 0.00 Textual Information(25)
30 Afcons Infrastructure Limited Afcons Gunanusa Joint Venture Jointly Controlled Any other transaction Other income 500.00 Approved, where applicable 11.00 0.00 0.00 Textual Information(26)
31 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Any other transaction Other income 2,500.00 Approved, where applicable 496.00 0.00 0.00 Textual Information(27)
32 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture, Zimbabwe Jointly Controlled Any other transaction Other income 200.00 Approved, where applicable 1.00 0.00 0.00 Textual Information(28)
33 Afcons Infrastructure Limited Strabag-AG Afcons Joint Venture Jointly Controlled Any other transaction Other income 80.00 Approved, where applicable 8.00 0.00 0.00 Textual Information(29)
34 Afcons Infrastructure Limited Afcons JAL Joint Venture Jointly Controlled Any other transaction Other income 500.00 Approved, where applicable 36.00 0.00 0.00 Textual Information(30)
35 Afcons Infrastructure Limited Afcons-Hindustan Joint Venture Jointly Controlled Any other transaction Other income 1,000.00 Approved, where applicable 22.00 0.00 0.00 Textual Information(31)
36 Afcons Infrastructure Limited Afcons JAL Joint Venture Jointly Controlled Sale of goods or services 18,000.00 Approved, where applicable 7,403.00 0.00 0.00 Textual Information(32)
37 Afcons Infrastructure Limited Shapoorji Pallonji Pandoh Takoli Highway Private Limited Promoter Group Entity Sale of goods or services 20,000.00 Approved, where applicable 1,789.00 0.00 0.00 Textual Information(33)
38 Afcons Infrastructure Limited Shapoorji Pallonji Infrastructure Capital Company Private Limited Promoter Group Entity Sale of goods or services 20,000.00 Approved, where applicable 164.00 0.00 0.00 Textual Information(34)
39 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Any other transaction Income from equipment hire 1,500.00 Approved, where applicable 462.00 0.00 0.00 Textual Information(35)
40 Afcons Infrastructure Limited Afcons – Sibmost – Joint Venture Jointly Controlled Any other transaction Income from equipment hire 100.00 Approved, where applicable 1.00 0.00 0.00 Textual Information(36)
41 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Sale of goods or services 1,200.00 Approved, where applicable 142.00 0.00 0.00
42 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Loan 7,500.00 Approved, where applicable 1,374.00 0.00 0.00 Textual Information(37)
43 Afcons Infrastructure Limited Transtonnelstroy-Afcons Joint Venture Jointly Controlled Advance 10,000.00 Approved, where applicable 16.00 0.00 0.00 Textual Information(38)
44 Afcons Infrastructure Limited Afcons Gunanusa Joint Venture Jointly Controlled Advance 500.00 Approved, where applicable 21.00 0.00 0.00 Textual Information(39)
45 Afcons Infrastructure Limited Dahej Standby Jetty Project Undertaking (DJPU) Jointly Controlled Advance 100.00 Approved, where applicable 2.00 0.00 0.00 Textual Information(40)
46 Afcons Infrastructure Limited Afcons SMC Joint Venture, Tanzania Jointly Controlled Advance 100.00 Approved, where applicable 42.00 0.00 0.00 Textual Information(41)
47 Afcons Infrastructure Limited Afcons (Mideast) Constructions and Investments Private Limited Associate Company Advance 10.00 Approved, where applicable 2.00 0.00 0.00 Textual Information(42)
48 Afcons Infrastructure Limited Afcons Overseas Singapore Pte Limited. Wholly Owned Subsidiary Advance 1,000.00 Approved, where applicable 21.00 0.00 0.00 Textual Information(43)
49 Afcons Infrastructure Limited Hazarat & Company Private Limited Wholly Owned Subsidiary Advance 10.00 Approved, where applicable 6.00 0.00 0.00 Textual Information(44)
50 Afcons Infrastructure Limited Afcons Sener LNG Construction Projects Private Limited Jointly Controlled Loan 500.00 Approved, where applicable 1.00 0.00 0.00 Textual Information(45)
51 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture Jointly Controlled Advance 1,200.00 Approved, where applicable 1,046.00 0.00 0.00 Textual Information(46)
52 Afcons Infrastructure Limited Afcons JAL Joint Venture Jointly Controlled Advance 5,000.00 Approved, where applicable 2,402.00 0.00 0.00 Textual Information(47)
53 Afcons Infrastructure Limited Afcons - KPTL Joint Venture Jointly Controlled Advance 5,000.00 Approved, where applicable 474.00 0.00 0.00 Textual Information(48)
54 Afcons Infrastructure Limited Afcons Oil & Gas Services Private Limited Wholly Owned Subsidiary Advance 10.00 Approved, where applicable 1.00 0.00 0.00 Textual Information(49)
55 Afcons Infrastructure Limited Afcons Hydrocarbons Engineering Private Limited Wholly Owned Subsidiary Advance 10.00 Approved, where applicable 2.00 0.00 0.00 Textual Information(50)
56 Afcons Infrastructure Limited Afcons Contracting Co -Saudi Arabia Subsidiary Loan 10,000.00 Approved, where applicable 432.00 0.00 0.00 Textual Information(51)
57 Afcons Infrastructure Limited Afcons-Hindustan Joint Venture Jointly Controlled Loan 10,000.00 Approved, where applicable 9.00 0.00 0.00 Textual Information(52)
58 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Loan 20,000.00 Approved, where applicable 615.00 0.00 0.00 Textual Information(53)
59 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Loan Approved, where applicable 50.00 0.00 0.00 Textual Information(54)
60 Afcons Infrastructure Limited Transtonnelstroy-Afcons Joint Venture Jointly Controlled Advance Approved, where applicable 10.00 0.00 0.00 Textual Information(55)
61 Afcons Infrastructure Limited Afcons – Sibmost – Joint Venture Jointly Controlled Advance Approved, where applicable 851.00 0.00 0.00 Textual Information(56)
62 Afcons Infrastructure Limited Afcons (Mideast) Constructions and Investments Private Limited Associate Company Advance Approved, where applicable 2.00 0.00 0.00 Textual Information(57)
63 Afcons Infrastructure Limited Afcons Hydrocarbons Engineering Private Limited Wholly Owned Subsidiary Advance Approved, where applicable 2.00 0.00 0.00 Textual Information(58)
64 Afcons Infrastructure Limited Afcons Overseas Singapore Pte Limited. Wholly Owned Subsidiary Advance Approved, where applicable 16.00 0.00 0.00 Textual Information(59)
65 Afcons Infrastructure Limited Afcons Overseas Project Gabon SARL Wholly Owned Subsidiary Advance Approved, where applicable 96.00 0.00 0.00 Textual Information(60)
66 Afcons Infrastructure Limited Hazarat & Company Private Limited Wholly Owned Subsidiary Advance Approved, where applicable 5.00 0.00 0.00 Textual Information(61)
67 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture Jointly Controlled Advance Approved, where applicable 61.00 0.00 0.00 Textual Information(62)
68 Afcons Infrastructure Limited Afcons JAL Joint Venture Jointly Controlled Advance Approved, where applicable 303.00 0.00 0.00 Textual Information(63)
69 Afcons Infrastructure Limited Afcons - KPTL Joint Venture Jointly Controlled Advance Approved, where applicable 89.00 0.00 0.00 Textual Information(64)
70 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture, Zimbabwe Jointly Controlled Advance Approved, where applicable 187.00 0.00 0.00 Textual Information(65)
71 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Interest paid Approved, where applicable 338.00 0.00 0.00 Textual Information(66)
72 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture, Zimbabwe Jointly Controlled Interest paid Approved, where applicable 19.00 0.00 0.00 Textual Information(67)
73 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture Jointly Controlled Interest paid 600.00 Approved, where applicable 47.00 0.00 0.00
74 Afcons Infrastructure Limited Afcons-Hindustan Joint Venture Jointly Controlled Interest paid 2,000.00 Approved, where applicable 237.00 0.00 0.00
75 Afcons Infrastructure Limited Hazarat & Company Private Limited Wholly Owned Subsidiary Any other transaction Rent expense 1,000.00 Approved, where applicable 4.00 0.00 0.00 Textual Information(68)
76 Afcons Infrastructure Limited Sharus Steel Products Private Limited Promoter Group Entity Any other transaction Rent expense 200.00 Approved, where applicable 61.00 0.00 0.00 Textual Information(69)
77 Afcons Infrastructure Limited Sterling & Wilson Private Limited Promoter Group Entity Purchase of goods or services 5,000.00 Approved, where applicable 655.00 0.00 0.00 Textual Information(70)
78 Afcons Infrastructure Limited Forvol International Service Limited Promoter Group Entity Purchase of goods or services 5,000.00 Approved, where applicable 885.00 0.00 0.00 Textual Information(71)
79 Afcons Infrastructure Limited Afcons Overseas Singapore Pte Limited. Wholly Owned Subsidiary Any other transaction Equipment hire charges 1,000.00 Approved, where applicable 244.00 0.00 0.00 Textual Information(72)
80 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Purchase of goods or services 1,000.00 Approved, where applicable 47.00 0.00 0.00
81 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Any other transaction Loans and advances recoverable - 0.00 2,516.00 3,841.00 Textual Information(73)
82 Afcons Infrastructure Limited Afcons Gunanusa Joint Venture Jointly Controlled Any other transaction Loans and advances recoverable - 0.00 18,658.00 18,678.00 Textual Information(74)
83 Afcons Infrastructure Limited Dahej Standby Jetty Project Undertaking (DJPU) Jointly Controlled Any other transaction Loans and advances recoverable - 0.00 9,020.00 9,021.00 Textual Information(75)
84 Afcons Infrastructure Limited Transtonnelstroy-Afcons Joint Venture Jointly Controlled Any other transaction Loans and advances recoverable - 0.00 261.00 26,727.00 Textual Information(76)
85 Afcons Infrastructure Limited Afcons – Sibmost – Joint Venture Jointly Controlled Any other transaction Loans and advances payable - 0.00 138.00 708.00 Textual Information(77)
86 Afcons Infrastructure Limited Afcons SMC Joint Venture, Tanzania Jointly Controlled Any other transaction Loans and advances payable - 0.00 3.00 3.00 Textual Information(78)
87 Afcons Infrastructure Limited Afcons - Vijeta - PES Joint Venture Jointly Controlled Any other transaction Loans and advances recoverable - 0.00 3,944.00 3,944.00 Textual Information(79)
88 Afcons Infrastructure Limited Afcons Pauling Joint Venture Partnership Firm Any other transaction Loans and advances recoverable - 0.00 120.00 1.00 Textual Information(80)
89 Afcons Infrastructure Limited Afcons Infrastructures Kuwait for Building,Road & Marine Contracting WLL. Subsidiary Any other transaction Opening balance receivable as on 1 October 2025. Loans and advances payable as on 31 March 2026 - 0.00 1,543.00 1,627.00 Textual Information(81)
90 Afcons Infrastructure Limited Afcons Sener LNG Construction Projects Private Limited Jointly Controlled Any other transaction Advance recoverable - 0.00 73.00 63.00 Textual Information(82)
91 Afcons Infrastructure Limited Afcons Overseas Project Gabon SARL Subsidiary Any other transaction Opening balance receivable as on 1 October 2026. Loans and advances payable as on 31 March 2026 - 0.00 720.00 758.00 Textual Information(83)
92 Afcons Infrastructure Limited Afcons Overseas Singapore Pte Limited. Wholly Owned Subsidiary Any other transaction Opening balance receivable as on 1 October 2026. Loans and advances payable as on 31 March 2026 - 0.00 1,000.00 1,052.00 Textual Information(84)
93 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture Jointly Controlled Any other transaction Opening balance receivable as on 1 October 2026. Loans and advances payable as on 31 March 2026 - 0.00 1,475.00 490.00 Textual Information(85)
94 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Any other transaction Loans and advances recoverable - 0.00 616.00 1,189.00 Textual Information(86)
95 Afcons Infrastructure Limited Afcons JAL Joint Venture Jointly Controlled Any other transaction Loans and advances recoverable - 0.00 3,790.00 6,005.00 Textual Information(87)
96 Afcons Infrastructure Limited Afcons - KPTL Joint Venture Jointly Controlled Any other transaction Loans and advances recoverable - 0.00 596.00 1,160.00 Textual Information(88)
97 Afcons Infrastructure Limited Afcons Oil & Gas Services Private Limited Wholly Owned Subsidiary Any other transaction Loans and advances recoverable - 0.00 4.00 5.00 Textual Information(89)
98 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture, Zimbabwe Jointly Controlled Any other transaction Loans and advances recoverable - 0.00 384.00 887.00 Textual Information(90)
99 Afcons Infrastructure Limited Afcons-Hindustan Joint Venture Jointly Controlled Any other transaction Opening balance receivable as on 1 October 2026. Loans and advances payable as on 31 March 2026 - 0.00 4,841.00 4,832.00 Textual Information(91)
100 Afcons Infrastructure Limited Sharus Steel Products Private Limited Promoter Group Entity Any other transaction Loans and advances recoverable - 0.00 30.00 30.00 Textual Information(92)
101 Afcons Infrastructure Limited Afcons Contracting Co -Saudi Arabia Subsidiary Any other transaction Loans and advances recoverable - 0.00 276.00 708.00 Textual Information(93)
102 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Any other transaction Accounts receivable - 0.00 2,127.00 2,300.00 Textual Information(94)
103 Afcons Infrastructure Limited Transtonnelstroy-Afcons Joint Venture Jointly Controlled Any other transaction Accounts receivable - 0.00 402.00 393.00 Textual Information(95)
104 Afcons Infrastructure Limited Shapoorji Pallonji & Company Private Limited Promoter Any other transaction Accounts receivable - 0.00 1,102.00 1,111.00 Textual Information(96)
105 Afcons Infrastructure Limited Afcons Overseas Singapore Pte Limited. Wholly Owned Subsidiary Any other transaction Accounts receivable - 0.00 752.00 759.00 Textual Information(97)
106 Afcons Infrastructure Limited Afcons Overseas Project Gabon SARL Subsidiary Any other transaction Accounts receivable - 0.00 576.00 487.00 Textual Information(98)
107 Afcons Infrastructure Limited Afcons – Sibmost – Joint Venture Jointly Controlled Any other transaction Accounts receivable - 0.00 53.00 129.00 Textual Information(99)
108 Afcons Infrastructure Limited Afcons - Vijeta - PES Joint Venture Jointly Controlled Any other transaction Accounts receivable - 0.00 8,655.00 8,657.00 Textual Information(100)
109 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture Jointly Controlled Any other transaction Accounts receivable - 0.00 7,649.00 7,649.00 Textual Information(101)
110 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Any other transaction Accounts receivable - 0.00 852.00 50.00 Textual Information(102)
111 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture, Zimbabwe Jointly Controlled Any other transaction Accounts receivable - 0.00 6.00 0.00 Textual Information(103)
112 Afcons Infrastructure Limited Strabag-AG Afcons Joint Venture Jointly Controlled Any other transaction Accounts receivable - 0.00 242.00 247.00 Textual Information(104)
113 Afcons Infrastructure Limited Afcons Gunanusa Joint Venture Jointly Controlled Any other transaction Accounts receivable - 0.00 2,434.00 2,448.00 Textual Information(105)
114 Afcons Infrastructure Limited Afcons - KPTL Joint Venture Jointly Controlled Any other transaction Accounts receivable - 0.00 29.00 28.00 Textual Information(106)
115 Afcons Infrastructure Limited Afcons JAL Joint Venture Jointly Controlled Any other transaction Accounts receivable - 0.00 1,635.00 2,647.00 Textual Information(107)
116 Afcons Infrastructure Limited Shapoorji Pallonji Infrastructure Capital Co Private Limited Promoter Group Entity Any other transaction Accounts receivable - 0.00 32,326.00 29,617.00 Textual Information(108)
117 Afcons Infrastructure Limited Shapoorji Pallonji Pandoh Takoli Highway Private Limited Promoter Group Entity Any other transaction Accounts receivable - 0.00 11,132.00 12,017.00 Textual Information(109)
118 Afcons Infrastructure Limited Simar Port Private Limited Promoter Group Entity Any other transaction Accounts receivable - 0.00 20.00 2,573.00 Textual Information(110)
119 Afcons Infrastructure Limited Afcons-Hindustan Joint Venture Jointly Controlled Any other transaction Accounts receivable - 0.00 125.00 83.00 Textual Information(111)
120 Afcons Infrastructure Limited SP Port Maintenance Private Limited � Promoter Group Entity Any other transaction Accounts receivable - 0.00 5,458.00 5,798.00 Textual Information(112)
121 Afcons Infrastructure Limited Forvol International Service Limited Promoter Group Entity Any other transaction Accounts payable - 0.00 153.00 160.00 Textual Information(113)
122 Afcons Infrastructure Limited Shapoorji Pallonji Qatar WLL Promoter Group Entity Any other transaction Accounts receivable - 0.00 1,078.00 1,153.00 Textual Information(114)
123 Afcons Infrastructure Limited Simar Port Private Limited Promoter Group Entity Any other transaction Accounts payable - 0.00 133.00 883.00 Textual Information(115)
124 Afcons Infrastructure Limited Sharus Steel Products Private Limited Promoter Group Entity Any other transaction Accounts payable - 0.00 31.00 32.00 Textual Information(116)
125 Afcons Infrastructure Limited Afcons Infrastructures Kuwait for Building,Road & Marine Contracting WLL. Subsidiary Any other transaction Accounts payable - 0.00 456.00 482.00 Textual Information(117)
126 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Any other transaction Accounts payable - 0.00 574.00 659.00 Textual Information(118)
127 Afcons Infrastructure Limited Afcons Overseas Project Gabon SARL Subsidiary Any other transaction Accounts payable - 0.00 1,869.00 1,984.00 Textual Information(119)
128 Afcons Infrastructure Limited Afcons Overseas Singapore Pte Limited. Wholly Owned Subsidiary Any other transaction Accounts payable - 0.00 8,280.00 9,086.00 Textual Information(120)
129 Afcons Infrastructure Limited Afcons Pauling Joint Venture Partnership Firm Any other transaction Accounts payable - 0.00 288.00 0.00 Textual Information(121)
130 Afcons Infrastructure Limited Strabag-AG Afcons Joint Venture Jointly Controlled Any other transaction Accounts payable - 0.00 105.00 105.00 Textual Information(122)
131 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture Jointly Controlled Any other transaction Accounts payable - 0.00 2,526.00 2,551.00 Textual Information(123)
132 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Any other transaction Accounts payable - 0.00 1,711.00 0.00 Textual Information(124)
133 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture, Zimbabwe Jointly Controlled Any other transaction Accounts payable - 0.00 207.00 0.00 Textual Information(125)
134 Afcons Infrastructure Limited Afcons - KPTL Joint Venture Jointly Controlled Any other transaction Accounts payable - 0.00 3.00 3.00 Textual Information(126)
135 Afcons Infrastructure Limited Afcons-Hindustan Joint Venture Jointly Controlled Any other transaction Accounts payable - 0.00 1,001.00 1,215.00 Textual Information(127)
136 Afcons Infrastructure Limited Sterling & Wilson Private Limited Promoter Group Entity Any other transaction Accounts payable - 0.00 451.00 387.00 Textual Information(128)
137 Afcons Infrastructure Limited Afcons Construction Mideast LLC Wholly Owned Subsidiary Sale of goods or services 1,000.00 Approved, where applicable 13.00 0.00 0.00
138 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture, Zimbabwe Jointly Controlled Sale of goods or services 100.00 Approved, where applicable 2.00 0.00 0.00
139 Afcons Infrastructure Limited Afcons-Hindustan Joint Venture Jointly Controlled Sale of goods or services 5,000.00 Approved, where applicable 3.00 0.00 0.00
140 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Advance 10,000.00 Approved, where applicable 8,252.00 0.00 0.00 Textual Information(129)
141 Afcons Infrastructure Limited Afcons - Vijeta Joint Venture, Zimbabwe Jointly Controlled Advance 3,000.00 Approved, where applicable 1,458.00 0.00 0.00 Textual Information(130)
142 Afcons Infrastructure Limited Afcons Sener LNG Construction Projects Private Limited Jointly Controlled Advance Approved, where applicable 22.00 0.00 0.00 Textual Information(131)
143 Afcons Infrastructure Limited Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Advance Approved, where applicable 7,063.00 0.00 0.00 Textual Information(132)
144 Afcons Infrastructure Limited Afcons Pauling Joint Venture Jointly Controlled Advance Approved, where applicable 120.00 0.00 0.00 Textual Information(133)
145 Afcons Infrastructure Limited Simar Port Private Limited Promoter Group Entity Sale of goods or services 20,000.00 Approved, where applicable 2,287.00 0.00 0.00 Textual Information(134)
146 Afcons Infrastructure Limited Afcons – Sibmost – Joint Venture Jointly Controlled Advance 2,000.00 Approved, where applicable 282.00 0.00 0.00 Textual Information(135)
147 Afcons Infrastructure Limited Transtonnelstroy-Afcons Joint Venture Jointly Controlled Any other transaction Accounts payable Approved, where applicable 0.00 0.00 1.00 Textual Information(136)
148 Afcons - Vijeta Joint Venture, Zimbabwe Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Sale of goods or services 100.00 Approved, where applicable 20.00 0.00 0.00
149 Afcons - Vijeta Joint Venture, Zimbabwe Afcons Infrastructure Limited & Vijeta Projects And Infrastructures Limited. JV Jointly Controlled Any other transaction Accounts Receivable - 0.00 0.00 21.00 Textual Information(137)
150 Afcons Gulf International Project Services FZE Afcons Construction Mideast LLC Wholly Owned Subsidiary Any other transaction Loans and advances recoverable - 0.00 210.00 189.00 Textual Information(138)
151 Afcons Overseas Singapore Pte Ltd. Afcons Infra Projects Kazakhstan LLP Wholly Owned Subsidiary Any other transaction Loans and advances recoverable - 0.00 179.00 192.00 Textual Information(139)
152 Afcons Overseas Project Gabon SARL Afcons Overseas Singapore Pte Ltd. Wholly Owned Subsidiary Any other transaction Loans and advances recoverable - 0.00 88.00 0.00 Textual Information(140)
153 Afcons Overseas Singapore Pte Ltd. Afcons Construction Mideast LLC Wholly Owned Subsidiary Any other transaction Loans and advances recoverable - 0.00 29,735.00 32,408.00 Textual Information(141)
154 Afcons Overseas Singapore Pte Ltd. Afcons Construction Mideast LLC Wholly Owned Subsidiary Interest received 1,000.00 Approved, where applicable 620.00 0.00 0.00
155 Afcons Overseas Project Gabon SARL Afcons Construction Mideast LLC Wholly Owned Subsidiary Any other transaction Accounts Receivable - 0.00 1.00 2.00 Textual Information(142)
156 Afcons Overseas Singapore Pte Ltd. S P Engineering Service Pte Limited Promoter Group Entity Any other transaction Loans and advances recoverable (SOFR+2%) - 0.00 4,707.00 5,304.00 Textual Information(143)
157 Afcons Overseas Singapore Pte Ltd. S P Engineering Service Pte Limited Promoter Group Entity Interest received Approved, where applicable 105.00 0.00 0.00
Total value of transaction during the reporting period 45,366.00



Text Block

Textual Information(1) Short term employee benefit
Textual Information(2) Short term employee benefit
Textual Information(3) Short term employee benefit
Textual Information(4) Post employment benefits
Textual Information(5) Post employment benefits
Textual Information(6) Post employment benefits
Textual Information(7) Other long term benefits
Textual Information(8) Other long term benefits
Textual Information(9) Other long term benefits
Textual Information(10) Sitting fees
Textual Information(11) Sitting fees
Textual Information(12) Sitting fees
Textual Information(13) Sitting fees
Textual Information(14) Sitting fees
Textual Information(15) Sitting fees
Textual Information(16) Sitting fees
Textual Information(17) Sitting fees
Textual Information(18) Sitting fees
Textual Information(19) Income from service charges
Textual Information(20) Income from service charges
Textual Information(21) Income from service charges
Textual Information(22) Income from service charges
Textual Information(23) Other income
Textual Information(24) Other income
Textual Information(25) Other income
Textual Information(26) Other income
Textual Information(27) Other income
Textual Information(28) Other income
Textual Information(29) Other income
Textual Information(30) Other income
Textual Information(31) Other income
Textual Information(32) Subcontractor income
Textual Information(33) Subcontractor income
Textual Information(34) Subcontractor income
Textual Information(35) Income from equipment hire
Textual Information(36) Income from equipment hire
Textual Information(37) SOFR+50% - Loan Given
Textual Information(38) Advance given
Textual Information(39) Advance given
Textual Information(40) Advance given
Textual Information(41) Advance received back
Textual Information(42) Advance given
Textual Information(43) Advance given
Textual Information(44) Advance given
Textual Information(45) Loan Given
Textual Information(46) Advance given
Textual Information(47) Advance given
Textual Information(48) Advance given
Textual Information(49) Advance given
Textual Information(50) Advance given
Textual Information(51) 1 year SOFR+1.50% - Loan Given
Textual Information(52) Loan & Advances Received
Textual Information(53) Loan & Advances Repaid
Textual Information(54) Loan Received
Textual Information(55) Advance received
Textual Information(56) Advance received
Textual Information(57) Advance received
Textual Information(58) Advance received
Textual Information(59) Advance received
Textual Information(60) Advance received
Textual Information(61) Advance received
Textual Information(62) Advance received
Textual Information(63) Advance received
Textual Information(64) Advance received
Textual Information(65) Advance received back
Textual Information(66) Reversal of provision made for interest during first half of FY 2025-26
Textual Information(67) Reversal of provision made for interest during first half of FY 2025-26
Textual Information(68) Rent expense
Textual Information(69) Rent expense
Textual Information(70) Subcontractor expenses
Textual Information(71) Travelling expenses
Textual Information(72) Equipment hire charges
Textual Information(73) Loans and advances recoverable
Textual Information(74) Loans and advances recoverable
Textual Information(75) Loans and advances recoverable
Textual Information(76) Loans and advances recoverable
Textual Information(77) Loans and advances payable
Textual Information(78) Loans and advances payable
Textual Information(79) Loans and advances recoverable
Textual Information(80) Loans and advances recoverable
Textual Information(81) Opening balance receivable as on 1 October 2025. Loans and advances payable as on 31 March 2026
Textual Information(82) Advance recoverable
Textual Information(83) Opening balance receivable as on 1 October 2026. Loans and advances payable as on 31 March 2026
Textual Information(84) Opening balance receivable as on 1 October 2026. Loans and advances payable as on 31 March 2026
Textual Information(85) Opening balance receivable as on 1 October 2026. Loans and advances payable as on 31 March 2026
Textual Information(86) Loans and advances recoverable
Textual Information(87) Loans and advances recoverable
Textual Information(88) Loans and advances recoverable
Textual Information(89) Loans and advances recoverable
Textual Information(90) Loans and advances recoverable
Textual Information(91) Opening balance receivable as on 1 October 2026. Loans and advances payable as on 31 March 2026
Textual Information(92) Loans and advances recoverable
Textual Information(93) Loans and advances recoverable
Textual Information(94) Accounts receivable
Textual Information(95) Accounts receivable
Textual Information(96) Accounts receivable
Textual Information(97) Accounts receivable
Textual Information(98) Accounts receivable
Textual Information(99) Accounts receivable
Textual Information(100) Accounts receivable
Textual Information(101) Accounts receivable
Textual Information(102) Accounts receivable
Textual Information(103) Accounts receivable
Textual Information(104) Accounts receivable
Textual Information(105) Accounts receivable
Textual Information(106) Accounts receivable
Textual Information(107) Accounts receivable
Textual Information(108) Accounts receivable
Textual Information(109) Accounts receivable
Textual Information(110) Accounts receivable
Textual Information(111) Accounts receivable
Textual Information(112) Accounts receivable
Textual Information(113) Accounts payable
Textual Information(114) Accounts receivable
Textual Information(115) Accounts payable
Textual Information(116) Accounts payable
Textual Information(117) Accounts payable
Textual Information(118) Accounts payable
Textual Information(119) Accounts payable
Textual Information(120) Accounts payable
Textual Information(121) Accounts payable
Textual Information(122) Accounts payable
Textual Information(123) Accounts payable
Textual Information(124) Accounts payable
Textual Information(125) Accounts payable
Textual Information(126) Accounts payable
Textual Information(127) Accounts payable
Textual Information(128) Accounts payable
Textual Information(129) Advance given
Textual Information(130) Advance given
Textual Information(131) Advance received back
Textual Information(132) Advance received back
Textual Information(133) Advance received back
Textual Information(134) Sub-contractor income
Textual Information(135) Advance given
Textual Information(136) Accounts payable
Textual Information(137) Accounts Receivable
Textual Information(138) Loans and advances recoverable
Textual Information(139) Loans and advances recoverable
Textual Information(140) Loans and advances recoverable
Textual Information(141) Loans and advances recoverable
Textual Information(142) Accounts Receivable
Textual Information(143) Loans and advances recoverable (SOFR+2%)