| Scrip Code | 523838 |
|---|---|
| NSE Symbol | SIMPLEXINF |
| MSEI Symbol | NOTLISTED |
| ISIN | INE059B01024 |
| Name of company | SIMPLEX INFRSTRUCTURES 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 | 28-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-05-2026 |
| 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 | Single segment |
| Description of single segment | CONSTRUCTION |
| Start date and time of board meeting | 28-05-2026 13:00:00 |
| End date and time of board meeting | 28-05-2026 18:00:00 |
| 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 |
| 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 | 28,290.00 | 1,02,119.00 | |
| Other income | 108.00 | 3,507.00 | |
| Total income | 28,398.00 | 1,05,626.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,000.00 | 11,614.00 |
| (b) | Purchases of stock-in-trade | 77.00 | 182.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (370.00) | (915.00) |
| (d) | Employee benefit expense | 2,679.00 | 10,843.00 |
| (e) | Finance costs | 35.00 | 1,279.00 |
| (f) | Depreciation, depletion and amortisation expense | 768.00 | 2,923.00 |
| (f) | Other Expenses | ||
| 1 | Sub-Contractors Charges | 16,103.00 | 56,535.00 |
| 2 | Other Expensex | 4,644.00 | 18,336.00 |
| Total other expenses | 20,747.00 | 74,871.00 | |
| Total expenses | 26,936.00 | 1,00,797.00 | |
| 3 | Total profit before exceptional items and tax | 1,462.00 | 4,829.00 |
| 4 | Exceptional items | 43.00 | 77.00 |
| 5 | Total profit before tax | 1,505.00 | 4,906.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 142.00 | 851.00 |
| 8 | Deferred tax | (532.00) | 294.00 |
| 9 | Total tax expenses | (390.00) | 1,145.00 |
| 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 | 1,895.00 | 3,761.00 |
| 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 | (15.00) | 283.00 |
| 16 | Total profit (loss) for period | 1,880.00 | 4,044.00 |
| 17 | Other comprehensive income net of taxes | 943.00 | 2,112.00 |
| 18 | Total Comprehensive Income for the period | 2,823.00 | 6,156.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,897.00 | 4,001.00 | |
| Total profit or loss, attributable to non-controlling interests | (17.00) | 43.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,812.00 | 6,068.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 11.00 | 88.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,586.00 | 1,586.00 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 95,957.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 2.44 | 5.2 | |
| Diluted earnings (loss) per share from continuing operations | 2.44 | 5.2 | |
| 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 | 2.44 | 5.2 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.44 | 5.2 | |
| 24 | Debt equity ratio | 1.7600 | 1.7600 |
| 25 | Debt service coverage ratio | 0.3200 | 0.2900 |
| 26 | Interest service coverage ratio | 0 | 8.700 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1.The Parent Company has executed the Master Restructuring Agreement (MRA) with National Asset Reconstruction Company Limited (NARCL). Subsequent to the MRA, major portion of the non-assigned debts have been settled. The Company is in discussion for settlement with the remaining one non-assigned lender consisting less than 0.50% of the total debts. 2. Other Comprehensive Income that will be reclassified to profit or loss represents Exchange (Loss) / Gain on translation of foreign operations. Note no. 3 to 19 submitted with Quick Results |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 25,179.00 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 3.00 | |
| Intangible assets under development | 1.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 1,164.00 | |
| Non-current financial assets | ||
| Non-current investments | 4.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other financial Assets | 14,817.00 |
| Total of other non-current financial assets | 14,817.00 | |
| Total non-current financial assets | 14,821.00 | |
| Deferred tax assets (net) | 55,940.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 1,214.00 |
| Total of other non-current assets | 1,214.00 | |
| Total non-current assets | 98,322.00 | |
| 2 | Current assets | |
| Inventories | 10,583.00 | |
| Current financial asset | ||
| Current investments | 11.00 | |
| Trade receivables, current | 52,254.00 | |
| Cash and cash equivalents | 5,268.00 | |
| Bank balance other than cash and cash equivalents | 12,874.00 | |
| Loans, current | 18,329.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 53,621.00 | |
| Total current financial assets | 1,42,357.00 | |
| Current tax assets (net) | 1,468.00 | |
| Other current assets | ||
| 1 | Other current assets | 1,35,355.00 |
| Total of other current assets | 1,35,355.00 | |
| Total current assets | 2,89,763.00 | |
| 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 | 3,88,085.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,586.00 | |
| Other equity | 95,957.00 | |
| Total equity attributable to owners of parent | 97,543.00 | |
| Non controlling interest | 266.00 | |
| Total equity | 97,809.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 1,49,934.00 | |
| 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 Financial Liabilities | 12,668.00 |
| 2 | Lease Liability | 2.00 |
| Total of other non-current financial liabilities | 12,670.00 | |
| Total non-current financial liabilities | 1,62,604.00 | |
| Provisions, non-current | 911.00 | |
| 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 | 1,63,515.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 14,228.00 | |
| 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 | 57,255.00 | |
| Total Trade payable | 57,255.00 | |
| Other current financial liabilities | ||
| 1 | Other Financial Liabilities | 12,798.00 |
| 2 | Lease Liability | 2.00 |
| Total of other current financial liabilities | 12,800.00 | |
| Total current financial liabilities | 84,283.00 | |
| Other current liabilities | 41,194.00 | |
| 1 | Other current liabilities | 41,194.00 |
| Total of other current liabilities | 41,194.00 | |
| Provisions, current | 974.00 | |
| Current tax liabilities (Net) | 310.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,26,761.00 | |
| 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 | 2,90,276.00 | |
| Total equity and liabilites | 3,88,085.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| 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 | |||||||
| 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 | Items that will not be reclassified to Statement of Profit and Loss, net of tax | (68.00) | (68.00) |
| Total Amount of items that will not be reclassified to profit and loss | (68.00) | (68.00) | |
| 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 | Items that will be reclassified to Statement of Profit and Loss, net of tax | 1,011.00 | 2,180.00 |
| Total Amount of items that will be reclassified to profit and loss | 1,011.00 | 2,180.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 943.00 | 2,112.00 |
| 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 | 4,906.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,279.00 | |||||
| Adjustments for decrease (increase) in inventories | (980.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 4,847.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 8,164.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | (580.00) | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (8,315.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (2,813.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 2,923.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 1,695.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 2,265.00 | |||||
| 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 | (69.00) | |||||
| Other adjustments to reconcile profit (loss) | (433.00) | |||||
| Other adjustments for non-cash items | (5.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 3,448.00 | |||||
| Net cash flows from (used in) operations | 8,354.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 917.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 7,437.00 | |||||
| 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 | 228.00 | |||||
| Purchase of property, plant and equipment | 5,716.00 | |||||
| Proceeds from sales of investment property | 76.00 | |||||
| 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 | 2,257.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (12,530.00) | |||||
| Net cash flows from (used in) investing activities | (15,685.00) | |||||
| 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 | 23,422.00 | |||||
| Proceeds from issuing other equity instruments | 4,737.00 | |||||
| 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 | (24,158.00) | |||||
| Repayments of borrowings | 1,410.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 1.00 | |||||
| Interest paid | 720.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 1,870.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (6,378.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 139.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (6,239.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 11,851.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 5,612.00 | |||||
| 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 | Binayak Dey & Co. | Yes | 31-03-2029 | ||
|---|---|---|---|---|---|