| Scrip Code | 533152 |
|---|---|
| NSE Symbol | MBLINFRA |
| MSEI Symbol | NA |
| ISIN | INE912H01013 |
| Name of company | MBL Infrastructure Ltd. |
| 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 | 30-05-2026 |
| 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 and Project Activities |
| Start date and time of board meeting | 30-05-2026 15:40:00 |
| End date and time of board meeting | 30-05-2026 18:15:00 |
| 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 | 5,218.00 | 17,606.00 | |
| Other income | 5,728.00 | 9,553.00 | |
| Total income | 10,946.00 | 27,159.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 233.00 | 715.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 341.00 | 1,223.00 |
| (e) | Finance costs | 489.00 | 3,847.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,403.00 | 5,429.00 |
| (f) | Other Expenses | ||
| 1 | Direct Labour, sub-Contracts etc | 495.00 | 599.00 |
| 2 | Other Expenses | 3,553.00 | 14,020.00 |
| Total other expenses | 4,048.00 | 14,619.00 | |
| Total expenses | 6,514.00 | 25,833.00 | |
| 3 | Total profit before exceptional items and tax | 4,432.00 | 1,326.00 |
| 4 | Exceptional items | (21.00) | 1,655.00 |
| 5 | Total profit before tax | 4,411.00 | 2,981.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 5,257.00 | 5,244.00 |
| 9 | Total tax expenses | 5,257.00 | 5,244.00 |
| 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 | (846.00) | (2,263.00) |
| 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 | (846.00) | (2,263.00) |
| 17 | Other comprehensive income net of taxes | 19.00 | 27.00 |
| 18 | Total Comprehensive Income for the period | (827.00) | (2,236.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (827.00) | (2,236.00) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 15,253.00 | 15,253.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 80,347.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -0.56 | -2.65 | |
| Diluted earnings (loss) per share from continuing operations | 0 | 0 | |
| 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 | -0.57 | -1.53 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -0.56 | -2.65 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.57 | -1.53 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1. MBL Infrastructure Ltd. ('the Holding Company') and its subsidiaries are together referred to as 'the Group' in the following notes. These unaudited consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Companies (Indian Accounting Standards) Rules, 2015 as amended. . The consolidated financial results of the Group have been reviewed by the Audit Committee and approved and taken on record by the Board of Directors of the Holding Company in their meeting held on May 30, 2026. 2. The Resolution Plan of the Holding Company dated November 22, 2017 submitted by Mr. A K Lakhotia with 78.50% CoC majority support was approved under IBC, 2016 and Orders dated April 18, 2018, March 11, 2022, September 13, 2023 and September 30, 2024 by Hon'ble National Company Law Tribunal (NCLT), Kolkata, Orders dated August 16, 2019, May 23, 2023 and August 10, 2023 by Hon'ble National Company Law Appellate Tribunal (NCLAT) and Orders dated January 18, 2022, August 04, 2023 and September 25, 2023 by Hon’ble Supreme Court were passed regarding approval and implementation of the Resolution Plan and the Resolution Plan has attained finality. The documents for implementation of the Approved Resolution Plan have been executed by the Banks and the date of implementation of the Package/Resolution Plan has been declared by the Banks as September 04, 2024. 3. The Resolution Plan approved under IBC is binding on all creditors including the Central Government, State Government, any Local Authority under section 31(1) of IBC, 2016. Claims not filed/ not admitted/ claims which do not form part of the approved Resolution Plan stand extinguished. The payments of admitted claims are subject to reconciliation and rights and remedies available to the Holding Company and are not acknowledged as debt. 4. As per legal advice received, in case of claim not filed by creditor against Corporate Guarantee provided by the Holding Company in respect of subsidiary company, the same stand extinguished. Without prejudice to the above, as per the Resolution Plan dated November 22, 2017 of the Company approved under IBC, 2016 read with Orders dated April 18, 2018, March 11, 2022 , September 13, 2023 and Septemeber 30, 2024 by Hon'ble NCLT, Kolkata, Order dated August 16, 2019 , May 23, 2023 and August 10, 2023 passed by Hon'ble NCLAT and Order dated January 18, 2022, August 04, 2023 and September 25, 2023 passed by Hon’ble Supreme Court, the treatment of Corporate Guarantee is Any amount arising out of invocation of existing Corporate Guarantees/Contingent Liabilities other than the current sub-judice matters will be paid after the payment of all the dues of Financial Creditors as per resolution plan, without any interest and penalties subject to the rights and remedies available to the Company and All amounts will be paid after proper reconciliation and without prejudice to the legal remedies available to the Company. 5. i.)Hon'ble NCLT, Principal Bench, New Delhi vide order dated 21.01.2025 had initiated Corporate Insolvency Resolution Process under Insolvency and Bankruptcy Code(IBC), 2016 against MBL (MP) Toll Road Company Limited (MTRCL) . The Resolution plan submitted by MBL Infrastructure Limited was Approved by The Adjudicating Authority Hon'ble NCLT, Principal Bench, New Delhi vide order dated 12.09.2025. The approved Resolution Plan stands implemented as recorded by Hon'ble NCLT, Principal Bench, New Delhi vide order dated 14.10.2025. The financial statements have been prepared giving effect to the approved Resolution Plan. ii) Exceptional items (Net) amounting to Rs.1676.04 Lakhs consist of the difference between the provisions made and amount payable in terms of Approved Resolution Plan, net of CIRP cost of Rs.57.32 Lakhs (Rs. 63.63 Lakhs less GST Input Rs.6.32 Lakhs) and are capital in nature and no income/profit has accrued and no cash flow is to be realised to the Company. The amount has been routed through Statement of Profit and Loss account as per requirement of Ind AS and being capital in nature has been transferred to Capital Reserve. Moreover no real income/profit has accrued to MTRCL and in view of above the same is not taxable under provisions of Income Tax Act and Rules. iii) The Resolution Plan approved under IBC is binding on all creditors including the Central Government, State Government, any Local Authority under section 31(1) of IBC, 2016. Claims not filed/ not admitted/ claims which do not form part of the approved Resolution Plan stand extinguished. iv) The Government of India consolidated 29 existing labour regulations into four Labour codes, namely, The Code on Wages, 2019. The Industrial Relations Code, 2020. The Code of Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the ‘New Labour Codes’. In accordance with the requirement of Ind AS 19 ‘Employee Benefits’, these changes have resulted into an estimated increase in the past service cost of gratuity and compensated absence by Rs.21 lakhs. Considering that the enactment of the new legislation is a non-recurring event, the Company has presented this one-time charge under ‘Exceptional Item’ for the quarter and year ended March 31, 2026. The Company continues to monitor the finalisation of the Central and State Rules and clarifications from the Government on the New Labour Codes and shall provide appropriate accounting effect based on such developments, as necessary. 6. There was a participation in concession agreement dated September 09, 2011 by way of project centric ECB facility as per prudential norms of financing infrastructure projects in India as per RBI guidelines and other applicable Indian laws in DBFOT project of MBL Highway Development Company Limited (MHDCL).Repayments and interest were to be made from escrow account out of deposit of user fee (toll) on achievement of Commercial Operation Date (COD). However the concession agreement was terminated by Authority on November 18, 2016. Legal proceedings are pending at various forums for adjudication of disputes including dispute resolution proceedings in India and summary judgement and certificate of enforcement from a foreign country and its execution petition in India by such participant. MHDCL has received legal advice that the same is not enforceable. MHDCL has counter claims against the participant exceeding the amount of the claims. However, provision has been made for claims including foreign exchange fluctuation as per ‘conservative principles of accounting’ but the same is not acknowledged as debt. MHDCL has invoked arbitration against the Authority and Lenders Representative / Escrow Agent on account of material defaults/breach on their part in fulfilling their obligations as per provisions of Substitution Agreement & Escrow Agreement and has filed claims. Provisions already made may be reversed in case of Resolution. 7. Suratgarh Bikaner Toll Road Company Private Limited (SBTRCPL), wholly owned subsidiary company, is under Corporate Insolvency Resolution Process (CIRP) under Insolvency & Bankruptcy Code (IBC, 2016) vide order dated December 01, 2025 passed by Adjudicating Authority, National Company Law Tribunal, Kolkata. The powers of the members of the Board of Directors are suspended and management of SBTRCPL vests with Resolution Professional. Committee of Creditors comprising of consortium of five banks has been constituted. SBTRCPL continues as a going concern. Provision for finance cost @9.60% p.a. has been made till November 30, 2025. No provision for finance cost has been made since initiation of CIRP i.e. December 01, 2025. The IRP/RP has invited and collated claims from all the creditors of SBTRCPL. These claims are subject to outcome of CIRP proceedings and have not been accounted for. Revenue from operations includes fees from Overloaded Vehicles collected over and above the next category of vehicle and excludes revenue shortfall compensation on implementation of Annual Pass Scheme of Authority and O&M Charges of hybrid ETC System and MSMWIM, which are yet to approved by the Authority. The Resolution Professional invited Expression of Interest and had shortlisted Prospective Resolution Applicants (PRAs). Resolution Plans have been submitted by some PRAs and are being evaluated by the Committee of Creditors. The financial statements shall be recasted on the basis of Resolution Plan which on approval by the Adjudicating Authority shall be binding on SBTRCPL and its employees, members, creditors including Central Government, State Government, any Local Authority, guarantors and other stakeholders under section 31(1) of IBC, 2016. In case, Resolution Plan is not approved or is rejected by Adjudicating Authority, SBTRCPL may not be a going concern. 8. MSP Infrastructures Limited(MSPIL) had entered into concession agreement for Strengthening, Widening, Upgradation, Operation and Maintenance of Raisen-Rahatgarh road on BOT(Build-Operate-Transfer) basis with M.P. Road Development Corporation Ltd. (MPRDC). The said concession agreement was terminated by MPRDC. Arbitration was initiated. Arbitration Tribunal passed an Award dated 27.11.2006 in favour of MSPIL which was set aside by Hon'ble Commercial Court, Bhopal by order dated 24.11.2022. MSPIL has invoked fresh arbitration and case no. AC 2358 has been registered with Indian Council of Arbitration. MSPIL has filed Statement of Claims and arbitration proceedings are pending adjudication. The claims shall be accounted on certainty of their realization. 9. The Group has claims in respect of cost over-run arising due to client responsibility delays, client's suspension of projects, deviation in design, change in scope of work etc., which are at various stages of negotiation/ discussion with the clients/ arbitration/ litigation. The realisability of these claims are estimated by the Company based on contractual terms, historical experience with similar claims as well as legal opinion obtained from internal and external experts, wherever necessary. Revenue in respect of claim is recognised to the extent the Group is reasonably certain of their realisation. Realisation of above claims may be lower than the claims recognized if the Company decides to settle the same out of court in future considering the substantial time involved in litigation. Impact thereof will be considered in the year of such settlement. 10. a. Other income comprises: (Rs. In Lakhs) Particulars Quarter Ended Year Ended 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 (Audited) (Unaudited) (Audited) (Audited) (Audited) a. Ind-AS Adjustment 5,373 1,119 1,081 8,544 11,272 b. Interest on fixed deposits 66 55 31 219 167 c. Others 289 363 39 790 564 Total 5,728 1,537 1,151 9,553 12,003 b. Other expenses comprises: (Rs. In Lakhs) Particulars Quarter Ended Year Ended 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 (Audited) (Unaudited) (Audited) (Audited) (Audited) a. Ind-AS Adjustment on Financial Asset 1,391 2,560 741 5,063 12,806 b. Ind-AS Adjustment on Financial Liabilites 1,155 1,177 1,082 4,615 2,545 c. Others 1,007 885 1,551 4,342 6,343 Total 3,553 4,622 3,374 14,020 21,694 11. The Group is engaged in Infrastructure Construction/Project activities which are seasonal in nature and the margins vary based on the accrual of cost and recognition of income in different quarters due to nature of business or events which lead to revision in cost to complete. 12. The Group operations consist of construction/project activities and there are no other reportable segments under Indian Accounting Standard 108 - Operating Segments. 13. The Group reports consolidated financial results on quarterly basis as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The standalone financial results are available on Company's website viz www.mblinfra.com and on website of BSE (www.bseindia.com) and NSE (www.nseindia.com). The specified items of the standalone financial results of the Holding Company for the quarter and nine months ended December, 31, 2025 are given below: (Rs. in Lakhs) Particulars Quarter Ended Year Ended 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 (Audited) (Unaudited) (Audited) (Audited) (Audited) Revenue 9,218 5,347 3,364 21,214 20,341 Profit/ (Loss) Before Exceptional Items & Tax 5,328 214 261 6,170 853 Profit/ (Loss) After Exceptional items & Before Tax 5,315 214 261 6,157 4,879 Profit/ (Loss) for the Period 81 214 261 923 4,879 14. Figures for the previous period/quarter have been reworked/regrouped/recasted, wherever considered necessary. 15. The figure for the quarter ended March 31, 2026 and March 31, 2025 are balancing figures between the audited figures in respect of the full financial year upto March 31, 2026 and March 31, 2025 and the unaudited published year to date figure upto the third quarter ended December 31, 2025 and December 31, 2024, respectively being the date of the end of third quarter of the financial year which were subjected to limited review. 16. All figures are in lakhs except earnings per share. Figures in ( ) denote negative/decrease. For MBL Infrastructure Ltd. Anjanee Kumar Lakhotia Date: 30 May , 2026 Chairman & Managing Director Place: New Delhi DIN 00357695 . |
|---|
| 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 | 4,032.00 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 1,689.00 | |
| Other intangible assets | 52,170.00 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | 2,00,105.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other Financial Assets | 648.00 |
| Total of other non-current financial assets | 648.00 | |
| Total non-current financial assets | 2,00,753.00 | |
| Deferred tax assets (net) | 9,846.00 | |
| Other non-current assets | ||
| Total of other non-current assets | ||
| Total non-current assets | 2,68,490.00 | |
| 2 | Current assets | |
| Inventories | 96.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 10,383.00 | |
| Cash and cash equivalents | 1,120.00 | |
| Bank balance other than cash and cash equivalents | 4,067.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 721.00 | |
| Total current financial assets | 16,291.00 | |
| Current tax assets (net) | 6,933.00 | |
| Other current assets | ||
| 1 | Other current assets | 3,151.00 |
| Total of other current assets | 3,151.00 | |
| Total current assets | 26,471.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 2,94,961.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 15,253.00 | |
| Other equity | 80,347.00 | |
| Total equity attributable to owners of parent | 95,600.00 | |
| Non controlling interest | 0.00 | |
| Total equity | 95,600.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 68,444.00 | |
| 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 | 287.00 | |
| Total Trade payable | 287.00 | |
| Other non-current financial liabilities | ||
| Total of other non-current financial liabilities | ||
| Total non-current financial liabilities | 68,731.00 | |
| Provisions, non-current | 1,411.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 28,144.00 |
| Total of other non-current liabilities | 28,144.00 | |
| Total non-current liabilities | 98,286.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 30,499.00 | |
| 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 | 444.00 | |
| Total Trade payable | 444.00 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 61,219.00 |
| Total of other current financial liabilities | 61,219.00 | |
| Total current financial liabilities | 92,162.00 | |
| Other current liabilities | 8,130.00 | |
| 1 | Other current liabilities | 8,130.00 |
| Total of other current liabilities | 8,130.00 | |
| Provisions, current | 783.00 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 1,01,075.00 | |
| 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 | 1,99,361.00 | |
| Total equity and liabilites | 2,94,961.00 | |
| 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 Profit & Loss | 19.00 | 27.00 |
| Total Amount of items that will not be reclassified to profit and loss | 19.00 | 27.00 | |
| 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 | ||
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 19.00 | 27.00 |
| 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 | 2,981.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 3,847.00 | |||||
| Adjustments for decrease (increase) in inventories | 24.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 918.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | (7,333.00) | |||||
| Adjustments for decrease (increase) in other current assets | 616.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 4,396.00 | |||||
| Adjustments for other financial assets, non-current | 1,078.00 | |||||
| Adjustments for other financial assets, current | 760.00 | |||||
| Adjustments for other bank balances | (4,026.00) | |||||
| Adjustments for increase (decrease) in trade payables, current | 61.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | (10.00) | |||||
| Adjustments for increase (decrease) in other current liabilities | 697.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (8,554.00) | |||||
| Adjustments for depreciation and amortisation expense | 5,429.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (2,265.00) | |||||
| Adjustments for provisions, non-current | (364.00) | |||||
| Adjustments for other financial liabilities, current | (3,612.00) | |||||
| Adjustments for other financial liabilities, non-current | 16,540.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 36.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 243.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (8,520.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (349.00) | |||||
| 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) | (874.00) | |||||
| Net cash flows from (used in) operations | 2,107.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (1,795.00) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 3,902.00 | |||||
| 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 | 51.00 | |||||
| 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 | (29.00) | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | (364.00) | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 0.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| 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 | 180.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | 464.00 | |||||
| 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 | 3,000.00 | |||||
| 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 | (6,407.00) | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 1,682.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (5,089.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (723.00) | |||||
| 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 | (723.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,844.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,121.00 | |||||
| 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 | S A R C & Associates | Yes | 31-12-2028 | ||
|---|---|---|---|---|---|