Integrated Filing — IndAS
General information about company
| Scrip Code |
533271 |
| NSE Symbol |
ASHOKA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE442H01029 |
| Name of company |
ASHOKA BUILDCON 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 |
21-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
12-05-2026 |
| 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 |
21-05-2026 19:45:00 |
| End date and time of board meeting |
21-05-2026 21:45:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
Financial Results Ind-AS
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,95,430.31 |
7,51,988.39 |
|
Other income |
3,803.04 |
18,368.51 |
|
Total income |
1,99,233.35 |
7,70,356.90 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
52,756.88 |
1,87,423.41 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
10,388.89 |
41,576.22 |
| (e) |
Finance costs |
8,241.91 |
91,194.96 |
| (f) |
Depreciation, depletion and amortisation expense
|
4,089.30 |
16,063.53 |
| (f) |
Other Expenses |
| 1 |
Construction expenses |
96,063.88 |
3,04,157.60 |
| 2 |
Other expenses |
9,875.23 |
30,597.05 |
|
Total other expenses |
1,05,939.11 |
3,34,754.65 |
|
Total expenses |
1,81,416.09 |
6,71,012.77 |
| 3 |
Total profit before exceptional items and tax |
17,817.26 |
99,344.13 |
| 4 |
Exceptional items |
(1,333.65) |
2,14,367.03 |
| 5 |
Total profit before tax |
16,483.61 |
3,13,711.16 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,118.85 |
21,125.04 |
| 8 |
Deferred tax |
(2,846.72) |
34,529.24 |
| 9 |
Total tax expenses |
1,272.13 |
55,654.28 |
| 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 |
15,211.48 |
2,58,056.88 |
| 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 |
(530.76) |
(476.68) |
| 16 |
Total profit (loss) for period |
14,680.72 |
2,57,580.20 |
| 17 |
Other comprehensive income net of taxes |
413.44 |
637.98 |
| 18 |
Total Comprehensive Income for the period |
15,094.16 |
2,58,218.18 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
14,314.37 |
2,55,001.00 |
|
Total profit or loss, attributable to non-controlling interests |
366.35 |
2,579.19 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
14,723.707 |
2,55,637.515 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
370.445 |
2,580.654 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
14,036.16 |
14,036.16 |
|
Face value of equity share capital |
5 |
5 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
6,43,891.82 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
5.1 |
90.84 |
|
Diluted earnings (loss) per share from continuing operations |
5.1 |
90.84 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
5.51 |
25.37 |
|
Diluted earnings (loss) per share from discontinued operations |
5.51 |
25.37 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
10.61 |
116.21 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
10.61 |
116.21 |
| 24 |
Debt equity ratio |
0.4500 |
0.4500 |
| 25 |
Debt service coverage ratio |
2.7900 |
1.4600 |
| 26 |
Interest service coverage ratio |
3.5900 |
2.2600 |
| 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 |
30,745.12 |
|
Capital work-in-progress |
5,371.18 |
|
Investment property |
6,264.48 |
|
Goodwill |
0.00 |
|
Other intangible assets |
12,133.46 |
|
Intangible assets under development |
67,100.60 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
42,802.29 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
31,220.11 |
|
Loans, non-current |
8,737.66 |
|
Other non-current financial assets |
|
| 1 |
Other Financial Assets |
5,954.19 |
| 2 |
Non Current Tax Asset (net) |
11,870.84 |
| 3 |
Other Non-Current Assets |
8,907.60 |
| 4 |
Contract Assets |
35,551.44 |
|
Total of other non-current financial assets |
62,284.07 |
|
Total non-current financial assets |
1,02,241.84 |
|
Deferred tax assets (net) |
24,115.24 |
|
Other non-current assets |
|
|
Total of other non-current assets |
|
|
Total non-current assets |
2,90,774.21 |
| 2 |
Current assets |
|
|
Inventories |
44,039.97 |
|
Current financial asset |
|
|
Current investments |
1,175.90 |
|
Trade receivables, current |
1,60,990.96 |
|
Cash and cash equivalents |
59,092.23 |
|
Bank balance other than cash and cash equivalents |
7,158.34 |
|
Loans, current |
9,609.38 |
|
Other current financial assets |
|
|
Total of other current financial assets |
26,278.96 |
|
Total current financial assets |
2,64,305.77 |
|
Current tax assets (net) |
1,134.48 |
|
Other current assets |
|
| 1 |
Other Current Assets |
67,563.12 |
| 2 |
Contract Assets |
2,87,806.73 |
|
Total of other current assets |
3,55,369.85 |
|
Total current assets |
6,64,850.07 |
| 3 |
Non-current assets classified as held for sale |
3,49,390.32 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
13,05,014.60 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
14,036.16 |
|
Other equity |
6,43,891.82 |
|
Total equity attributable to owners of parent |
6,57,927.98 |
|
Non controlling interest |
(316.63) |
|
Total equity |
6,57,611.35 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
44,602.73 |
|
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 |
19,644.58 |
|
Total Trade payable |
19,644.58 |
|
Other non-current financial liabilities |
|
| 1 |
Lease Liabilities |
9,050.39 |
| 2 |
Other Financial Liabilities |
16,036.44 |
|
Total of other non-current financial liabilities |
25,086.83 |
|
Total non-current financial liabilities |
89,334.14 |
|
Provisions, non-current |
12,082.51 |
|
Deferred tax liabilities (net) |
17,481.13 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Contract Liabilities |
72,785.62 |
|
Total of other non-current liabilities |
72,785.62 |
|
Total non-current liabilities |
1,91,683.40 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,06,457.03 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
16,102.14 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
76,460.88 |
|
Total Trade payable |
92,563.02 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
736.22 |
| 2 |
Acceptances / Factoring Liabilities |
27,591.88 |
| 3 |
Other Financial Liabilities |
11,533.65 |
|
Total of other current financial liabilities |
39,861.75 |
|
Total current financial liabilities |
2,38,881.80 |
|
Other current liabilities |
62,924.25 |
| 1 |
Other Current Liabilities |
4,235.84 |
| 2 |
Contract Liabilities |
58,688.41 |
|
Total of other current liabilities |
62,924.25 |
|
Provisions, current |
4,408.50 |
|
Current tax liabilities (Net) |
574.38 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
3,06,788.93 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
1,48,930.92 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
6,47,403.25 |
|
Total equity and liabilites |
13,05,014.60 |
|
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 |
Construction & Contract |
1,59,110.08 |
5,30,032.11 |
| 2 |
BOT/Annuity Project |
29,941.19 |
1,98,445.75 |
| 3 |
Sale of Goods |
6,379.04 |
23,510.53 |
| 4 |
Assets Held for Sale |
0.00 |
0.00 |
| 5 |
Liabilities Held for Sale |
0.00 |
0.00 |
|
Total Segment Revenue |
1,95,430.31 |
7,51,988.39 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,95,430.31 |
7,51,988.39 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Construction & Contract |
9,658.06 |
24,536.87 |
| 2 |
BOT/Annuity Project |
6,952.01 |
70,767.06 |
| 3 |
Sale of Goods |
495.31 |
1,307.39 |
| 4 |
Assets Held for Sale |
0.00 |
0.00 |
| 5 |
Liabilities Held for Sale |
0.00 |
0.00 |
|
Total Profit before tax |
17,105.38 |
96,611.32 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
1,152.53 |
(2,16,623.16) |
|
Profit before tax |
15,952.85 |
3,13,234.48 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Construction & Contract |
5,74,205.56 |
5,74,205.56 |
| 2 |
BOT/Annuity Project |
2,14,044.00 |
2,14,044.00 |
| 3 |
Sale of Goods |
61,018.59 |
61,018.59 |
| 4 |
Assets Held for Sale |
3,49,390.32 |
3,49,390.32 |
| 5 |
Liabilities Held for Sale |
0.00 |
0.00 |
|
Total Segment Asset |
11,98,658.47 |
11,98,658.47 |
|
Un-allocable Assets |
1,06,356.13 |
1,06,356.13 |
|
Net Segment Asset |
13,05,014.60 |
13,05,014.60 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Construction & Contract |
2,62,605.98 |
2,62,605.98 |
| 2 |
BOT/Annuity Project |
98,944.34 |
98,944.34 |
| 3 |
Sale of Goods |
17,356.65 |
17,356.65 |
| 4 |
Assets Held for Sale |
0.00 |
0.00 |
| 5 |
Liabilities Held for Sale |
1,48,930.84 |
1,48,930.84 |
|
Total Segment Liabilities |
5,27,837.81 |
5,27,837.81 |
|
Un-allocable Liabilities |
1,19,565.44 |
1,19,565.44 |
|
Net Segment Liabilities |
6,47,403.25 |
6,47,403.25 |
|
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 |
A (i) Items that will not be reclassified to profit or loss |
319.06 |
558.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
319.06 |
558.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
52.22 |
66.62 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
146.60 |
146.60 |
|
Total Amount of items that will be reclassified to profit and loss |
146.60 |
146.60 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
413.44 |
637.98 |
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 |
3,13,711.16 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
91,194.96 |
|
Adjustments for decrease (increase) in inventories |
9,577.45 |
|
Adjustments for decrease (increase) in trade receivables, current |
2,448.27 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(38,917.01) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(583.10) |
|
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
|
(1,803.32) |
|
Adjustments for depreciation and amortisation expense |
16,063.53 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
7,407.97 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
6,150.52 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
(45,113.42) |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
12,589.99 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
2,59,187.15 |
|
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 |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(2,25,351.29) |
|
Net cash flows from (used in)
operations |
88,359.87 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
22,424.91 |
|
Other inflows (outflows) of cash |
(476.68) |
|
Net cash flows from (used in)
operating activities |
65,458.28 |
|
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 |
982.38 |
|
Purchase of property, plant and equipment |
11,720.80 |
|
Proceeds from sales of investment property |
2,79,008.23 |
|
Purchase of investment property |
1,71,595.09 |
|
Proceeds from sales of intangible assets |
111.62 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
31,821.44 |
|
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 |
6,594.22 |
|
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 |
9,619.12 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
15,234.43 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
1,27,628.87 |
|
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 |
13,019.53 |
|
Repayments of borrowings |
1,04,732.44 |
|
Payments of lease liabilities |
2,555.88 |
|
Dividends paid |
0.00 |
|
Interest paid |
64,736.03 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(1,59,004.82) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
34,082.33 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(34,082.33) |
|
Net increase (decrease) in cash
and cash equivalents |
0.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
88,962.96 |
|
Cash and cash equivalents cash
flow statement at end of period |
88,962.96 |
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 |
S R B C & CO LLP |
Yes |
28-02-2029 |