Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol ACTIVEINFR
MSEI Symbol NOTLISTED
ISIN INE0KLO01025
Name of company Active Infrastructures Limited
Type of company SME
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 25-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 25-05-2026   17:30:00
End date and time of board meeting 25-05-2026   20:10:00
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 01-10-2025 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 5,754.29 9,656.65
Other income 320.04 498.49
Total income 6,074.33 10,155.14
2 Expenses
(a) Cost of materials consumed 4,666.78 7,501.05
(b) Purchases of stock-in-trade 0.00 44.39
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 61.63 99.05
(e) Finance costs 161.75 330.97
(f) Depreciation, depletion and amortisation expense 158.17 297.21
(f) Other Expenses
1 Other Expenses 344.68 410.63
Total other expenses 344.68 410.63
Total expenses 5,393.01 8,683.30
3 Total profit before exceptional items and tax 681.32 1,471.84
4 Exceptional items 0.00 0.00
5 Total profit before tax 681.32 1,471.84
6 Tax expense
7 Current tax 244.28 469.06
8 Deferred tax (2.30) (25.63)
9 Total tax expenses 241.98 443.43
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 439.34 1,028.41
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 439.34 1,028.41
17 Other comprehensive income net of taxes 2.78 2.78
18 Total Comprehensive Income for the period 442.12 1,031.19
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 523.20 1,023.09
Total profit or loss, attributable to non-controlling interests (83.87) 5.32
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 520.43 1,020.32
Total comprehensive income for the period attributable to owners of parent non-controlling interests (83.87) 5.32
21 Details of equity share capital
Paid-up equity share capital 750.75 750.75
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 11,294.88
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.48 6.81
Diluted earnings (loss) per share from continuing operations 3.48 6.81
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 3.48 6.81
Diluted earnings (loss) per share from continuing and discontinued operations 3.48 6.81
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above Audited Consolidated Financial Results for the half year and year ended March 31, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 25, 2026. The Statutory Auditors of the Company have conducted the audit of the aforesaid results in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, and have expressed an unmodified opinion thereon. 2. The aforesaid Consolidated Financial Results have been prepared in accordance with the Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time. 3. The shareholders of the Company had approved a final dividend of Re. 1/- (Rupee One only) per equity share of face value of Rs. 5/- each, i.e. 20%, for the financial year 2024-25 at the Annual General Meeting held on July 25, 2025. The said final dividend was paid on July 31, 2025. 4. The Board of Directors has recommended a final dividend of Rs. 0.50/- (Fifty Paise only) per equity share of face value of Rs. 5/- each, i.e. 10%, for the financial year ended March 31, 2026, subject to the approval of the shareholders at the ensuing Annual General Meeting. 5. On November 21, 2025, the Government of India notified the four Labour Codes, namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, thereby consolidating 29 existing labour laws. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to facilitate implementation and assess the financial impact arising from the changes introduced by the said Codes. The Company has evaluated the impact of the aforesaid changes, including the restructuring of employee compensation effective April 1, 2026, and has appropriately recognised the resultant impact in employee benefit expenses in the Consolidated Statement of Profit and Loss for the year ended March 31, 2026. The Company continues to monitor the finalisation of Central and State Rules and further clarifications from the Government in respect of implementation of the Labour Codes and shall account for any additional impact, if required, based on future developments. 6. Out of the total IPO proceeds of Rs. 7,783 Lakhs, unutilised proceeds amounting to Rs. 1,648 Lakhs as at March 31, 2026 are pending utilisation towards the objects of the issue. Such unutilised proceeds have been temporarily invested / parked in fixed deposits with scheduled commercial banks and in monitoring agency accounts in accordance with the objects of the issue and applicable provisions of the Companies Act, 2013 and SEBI Regulations. The Monitoring Agency has issued its report on utilisation of IPO proceeds for the relevant period in compliance with applicable SEBI Regulations. 7. The figures for the half year ended March 31, 2026 represent the balancing figures between the audited figures for the financial year ended March 31, 2026 and the unaudited limited reviewed figures for the half year ended September 30, 2025. 8. The aforesaid Consolidated Financial Results for the half year and year ended March 31, 2026 are available on the website of the NSE Emerge platform at NSE Emerge and on the Company’s website at Active Infrastructures Limited



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 4,974.95
Capital work-in-progress 1,872.63
Investment property 0.00
Goodwill 0.03
Other intangible assets 0.04
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 109.81
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 6.26
Total of other non-current financial assets 6.26
Total non-current financial assets 116.07
Deferred tax assets (net) 98.04
Other non-current assets
Total of other non-current assets
Total non-current assets 7,061.76
2 Current assets
Inventories 6,094.03
Current financial asset
Current investments 0.00
Trade receivables, current 4,993.50
Cash and cash equivalents 823.70
Bank balance other than cash and cash equivalents 1,432.80
Loans, current 133.86
Other current financial assets
Total of other current financial assets 3,071.07
Total current financial assets 10,454.93
Current tax assets (net) 61.49
Other current assets
1 Other current assets 322.72
Total of other current assets 322.72
Total current assets 16,933.17
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 23,994.93
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 750.75
Other equity 11,294.88
Total equity attributable to owners of parent 12,045.63
Non controlling interest 512.11
Total equity 12,557.74
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,547.36
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 52.67
Total of other non-current financial liabilities 52.67
Total non-current financial liabilities 3,600.03
Provisions, non-current 12.17
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,612.20
Current liabilities
Current financial liabilities
Borrowings, current 4,475.85
Trade payables, 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 1,669.37
Total Trade payable 1,669.37
Other current financial liabilities
1 Other current financial liabilities 303.87
Total of other current financial liabilities 303.87
Total current financial liabilities 6,449.09
Other current liabilities 1,375.86
1 Other current liabilities 1,375.86
Total of other current liabilities 1,375.86
Provisions, current 0.04
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 7,824.99
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 11,437.19
Total equity and liabilites 23,994.93
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 01-10-2025 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 Infrastructure 5,520.04 9,422.40
2 Real Estate 0.0023425 0.0023425
Total Segment Revenue 5,754.29 9,656.65
Less: Inter segment revenue 0.00 0.00
Revenue from operations 5,754.29 9,656.65
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Infrastructure 397.94 1,421.65
2 Real Estate 207.02 207.02
Total Profit before tax 604.96 1,628.67
i. Finance cost 161.75 330.97
ii. Other Unallocable Expenditure net off Unallocable income (238.11) (174.14)
Profit before tax 681.32 1,471.84
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Infrastructure 8,258.94 8,258.94
2 Real Estate 10,670.64 10,670.64
Total Segment Asset 18,929.58 18,929.58
Un-allocable Assets 5,065.35 5,065.35
Net Segment Asset 23,994.93 23,994.93
4 Segment Liabilities
Segment Liabilities
1 Infrastructure 6,680.49 6,680.49
2 Real Estate 5,595.19 5,595.19
Total Segment Liabilities 12,275.68 12,275.68
Un-allocable Liabilities (838.49) (838.49)
Net Segment Liabilities 11,437.19 11,437.19
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 01-10-2025 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 Actuarial gain / (loss) Remeasurement of Defined benefit obligations 3.71 3.71
Total Amount of items that will not be reclassified to profit and loss 3.71 3.71
2 Income tax relating to items that will not be reclassified to profit or loss 0.93 0.93
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 2.78 2.78



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 1,471.84
Adjustments for reconcile profit (loss)
Adjustments for finance costs 330.97
Adjustments for decrease (increase) in inventories (1,982.02)
Adjustments for decrease (increase) in trade receivables, current 216.34
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (153.38)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (3,059.64)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 366.04
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 985.74
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 297.21
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.04
Adjustments for provisions, non-current 6.63
Adjustments for other financial liabilities, current 77.34
Adjustments for other financial liabilities, non-current 2.83
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 1.20
Adjustments for interest income 289.00
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) 0.00
Other adjustments for non-cash items (3.67)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,205.77)
Net cash flows from (used in) operations (1,733.93)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 717.39
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,451.32)
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 2,205.98
Proceeds from sales of investment property 14.88
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 (303.12)
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 1.20
Interest received 289.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,242.98)
Net cash flows from (used in) investing activities (4,840.76)
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 0.00
Repayments of borrowings (2,440.43)
Payments of lease liabilities 0.00
Dividends paid 150.15
Interest paid 330.97
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,959.31
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (5,332.77)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (5,332.77)
Cash and cash equivalents cash flow statement at beginning of period 6,156.47
Cash and cash equivalents cash flow statement at end of period 823.70





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 V. K. Surana & Co Yes 31-07-2026