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 |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
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 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,61,384.00 |
11,94,838.00 |
|
Other income |
16,282.00 |
37,372.00 |
|
Total income |
2,77,666.00 |
12,32,210.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
58,032.00 |
2,84,517.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
1,17,310.00 |
5,04,617.00 |
| (d) |
Employee benefit expense |
37,874.00 |
1,45,172.00 |
| (e) |
Finance costs |
17,504.00 |
67,361.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,957.00 |
45,392.00 |
| (f) |
Other Expenses |
| 1 |
Insurance charges |
3,763.00 |
17,285.00 |
| 2 |
Travelling and conveyance |
5,408.00 |
20,076.00 |
| 3 |
Legal and professional charges |
4,580.00 |
19,106.00 |
| 4 |
Provision for Doubtful Debtors |
13,578.00 |
23,314.00 |
| 5 |
Bad / irrecoverable debtors / unbilled revenue written off |
1,277.00 |
1,277.00 |
| 6 |
Expected credit loss on contract assets and trade receivables |
1,108.00 |
8,857.00 |
| 7 |
Insurance charges |
3,763.00 |
9,274.00 |
| 8 |
Rent/ Hire charges |
1,525.00 |
6,994.00 |
| 9 |
Rates and taxes |
3,035.00 |
9,274.00 |
| 10 |
Others |
5,839.00 |
23,364.00 |
|
Total other expenses |
43,876.00 |
1,38,821.00 |
|
Total expenses |
2,84,553.00 |
11,85,880.00 |
| 3 |
Total profit before exceptional items and tax |
(6,887.00) |
46,330.00 |
| 4 |
Exceptional items |
0.00 |
(7,651.00) |
| 5 |
Total profit before tax |
(6,887.00) |
38,679.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
7,745.00 |
20,091.00 |
| 8 |
Deferred tax |
(5,777.00) |
(6,486.00) |
| 9 |
Total tax expenses |
1,968.00 |
13,605.00 |
| 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 |
(8,855.00) |
25,074.00 |
| 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 |
(8,855.00) |
25,074.00 |
| 17 |
Other comprehensive income net of taxes |
2,281.00 |
833.00 |
| 18 |
Total Comprehensive Income for the period |
(6,574.00) |
25,907.00 |
| 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 |
|
5,06,230.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
-2.41 |
6.82 |
|
Diluted earnings (loss) per share from continuing operations |
-2.41 |
6.82 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-2.41 |
6.82 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-2.41 |
6.82 |
| 24 |
Debt equity ratio |
0.6500 |
0.6500 |
| 25 |
Debt service coverage ratio |
0.7600 |
1.6900 |
| 26 |
Interest service coverage ratio |
1.2200 |
2.7600 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
2,41,037.00 |
|
Capital work-in-progress |
90,101.00 |
|
Investment property |
0.00 |
|
Goodwill |
14.00 |
|
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 |
54.00 |
|
Trade receivables, non-current |
60,657.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Interest on Trade receivable |
8,796.00 |
| 2 |
Deposits |
1,49,704.00 |
| 3 |
Bank Deposits |
6,233.00 |
| 4 |
Others |
42,920.00 |
|
Total of other non-current financial assets |
2,07,653.00 |
|
Total non-current financial assets |
2,68,364.00 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Capital advance |
1,146.00 |
| 2 |
prepaid expenses |
3,541.00 |
| 3 |
Balances with government authorities |
13,438.00 |
|
Total of other non-current assets |
18,125.00 |
|
Total non-current assets |
6,17,691.00 |
| 2 |
Current assets |
|
|
Inventories |
1,01,657.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
3,43,152.00 |
|
Cash and cash equivalents |
38,570.00 |
|
Bank balance other than cash and cash equivalents |
50,019.00 |
|
Loans, current |
6,793.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
6,44,400.00 |
|
Total current financial assets |
10,82,934.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
prepaid expenses |
9,416.00 |
| 2 |
balances with government authorities |
65,402.00 |
| 3 |
Vendor advance |
23,869.00 |
| 4 |
Others receivable |
11,954.00 |
| 5 |
Advance to employees |
165.00 |
|
Total of other current assets |
1,10,806.00 |
|
Total current assets |
12,95,397.00 |
| 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 |
19,13,088.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
36,778.00 |
|
Other equity |
5,08,202.00 |
|
Total equity attributable to owners of parent |
5,44,980.00 |
|
Non controlling interest |
78.00 |
|
Total equity |
5,45,058.00 |
| 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 |
2,61,867.00 |
|
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 |
3,83,710.00 |
|
Total Trade payable |
4,04,277.00 |
|
Other current financial liabilities |
|
| 1 |
Contract liabilities |
71,170.00 |
| 2 |
Lease Liabilities |
11,438.00 |
| 3 |
Other financial liabilities |
5.00 |
| 4 |
Statutory Remittances |
9,709.00 |
| 5 |
Other payables |
7,971.00 |
|
Total of other current financial liabilities |
1,00,293.00 |
|
Total current financial liabilities |
7,66,437.00 |
|
Other current liabilities |
2,12,213.00 |
| 1 |
contract liabilities |
1,95,269.00 |
| 2 |
Statutory payables |
12,417.00 |
| 3 |
Other payable |
616.00 |
| 4 |
Lease liabilities |
3,911.00 |
|
Total of other current liabilities |
2,12,213.00 |
|
Provisions, current |
14,925.00 |
|
Current tax liabilities (Net) |
7,568.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
10,01,143.00 |
| 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 |
13,68,030.00 |
|
Total equity and liabilites |
19,13,088.00 |
|
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 |
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 |
Unaudited |
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 |
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 |
1,044.00 |
(738.00) |
|
Total Amount of items that will be reclassified to profit and loss |
1,044.00 |
(738.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
2,281.00 |
833.00 |
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 |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
38,679.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
67,361.00 |
|
Adjustments for decrease (increase) in inventories |
(635.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
(68,011.00) |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
(63,574.00) |
|
Adjustments for other financial assets, non-current |
(864.00) |
|
Adjustments for other financial assets, current |
(3,820.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
0.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
51,964.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(1,410.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
(64,295.00) |
|
Adjustments for depreciation and amortisation expense |
45,392.00 |
|
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 |
(13,979.00) |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
5,404.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(4,815.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
8,011.00 |
|
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) |
7,262.00 |
|
Other adjustments for non-cash items |
22,798.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(29,233.00) |
|
Net cash flows from (used in)
operations |
9,446.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
23,749.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(14,303.00) |
|
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 |
37,179.00 |
|
Proceeds from sales of investment property |
786.00 |
|
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 |
0.00 |
|
Interest received |
11,744.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(13,969.00) |
|
Net cash flows from (used in)
investing activities |
(38,618.00) |
|
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 |
0.00 |
|
Proceeds from borrowings |
77,150.00 |
|
Repayments of borrowings |
(52,730.00) |
|
Payments of lease liabilities |
6,407.00 |
|
Dividends paid |
9,195.00 |
|
Interest paid |
66,986.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
47,292.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(5,629.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
182.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(5,447.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
44,017.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
38,570.00 |
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 |