Integrated Filing — IndAS



General information about company

Scrip Code 532904
NSE Symbol SUPREMEINF
MSEI Symbol NOTLISTED
ISIN INE550H01011
Name of company Supreme Infrastructure India 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 09-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 09-07-2026   17:00:00
End date and time of board meeting 09-07-2026   19:40:00
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 Statement on impact of audit qualification



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,388.92 6,533.86
Other income 164.88 193.20
Total income 1,553.80 6,727.06
2 Expenses
(a) Cost of materials consumed 1,147.50 4,930.18
(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 93.04 347.15
(e) Finance costs 5,815.65 66,447.91
(f) Depreciation, depletion and amortisation expense 130.20 496.92
(f) Other Expenses
1 Other Expenses 402.65 1,425.04
Total other expenses 402.65 1,425.04
Total expenses 7,589.04 73,647.20
3 Total profit before exceptional items and tax (6,035.24) (66,920.14)
4 Exceptional items 0.00 6,46,563.62
5 Total profit before tax (6,035.24) 5,79,643.48
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (6,035.24) 5,79,643.48
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 (6,035.24) 5,79,643.48
17 Other comprehensive income net of taxes 1.50 1.50
18 Total Comprehensive Income for the period (6,033.74) 5,79,644.98
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 (3.64) (6.49)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 9,750.28 9,750.28
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 13,600.41
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -7.69 738.94
Diluted earnings (loss) per share from continuing operations -7.44 715.07
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -7.69 738.94
Diluted earnings (loss) per share from discontinued operations -7.44 715.07
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -15.38 1477.88
Diluted earnings (loss) per share from continuing and discontinued operations -14.88 1430.14
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 8,586.80
Capital work-in-progress 51.00
Investment property 1,62,687.89
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 other financial assets 370.95
Total of other non-current financial assets 370.95
Total non-current financial assets 370.95
Deferred tax assets (net) 11.59
Other non-current assets
Total of other non-current assets
Total non-current assets 1,71,708.23
2 Current assets
Inventories 429.90
Current financial asset
Current investments 3.79
Trade receivables, current 83,475.08
Cash and cash equivalents 194.67
Bank balance other than cash and cash equivalents 71.83
Loans, current 2.43
Other current financial assets
Total of other current financial assets 42.90
Total current financial assets 83,790.70
Current tax assets (net) 12,941.37
Other current assets
Total of other current assets
Total current assets 97,161.97
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,68,870.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 9,750.28
Other equity 13,600.41
Total equity attributable to owners of parent 23,350.69
Non controlling interest (248.43)
Total equity 23,102.26
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6,864.36
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 other financial liabilities 34.13
Total of other non-current financial liabilities 34.13
Total non-current financial liabilities 6,898.49
Provisions, non-current 41.73
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 6,940.22
Current liabilities
Current financial liabilities
Borrowings, current 1,39,157.37
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 130.80
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,815.53
Total Trade payable 3,946.33
Other current financial liabilities
1 Other current financial liabilities 82,796.96
Total of other current financial liabilities 82,796.96
Total current financial liabilities 2,25,900.66
Other current liabilities 10,252.91
1 Other current liabilities 10,252.91
Total of other current liabilities 10,252.91
Provisions, current 48.14
Current tax liabilities (Net) 2,626.01
Deferred government grants, Current
Total current liabilities 2,38,827.72
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 2,45,767.94
Total equity and liabilites 2,68,870.20
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Engineering & Construction 6,616.56 5,943.05
2 Road Infrastructure 0.00 0.0001797
Total Segment Revenue 6,616.56 5,961.02
Less: Inter segment revenue
Revenue from operations 6,616.56 5,961.02
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering & Construction 0.00 0.00
2 Road Infrastructure 0.00 0.00
Total Profit before tax 0.00 0.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0.00 0.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering & Construction 0.00 0.00
2 Road Infrastructure 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Engineering & Construction 0.00 0.00
2 Road Infrastructure 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans 1.50 1.50
Total Amount of items that will not be reclassified to profit and loss 1.50 1.50
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 1.50 1.50



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 5,79,643.48
Adjustments for reconcile profit (loss)
Adjustments for finance costs 66,447.91
Adjustments for decrease (increase) in inventories 196.34
Adjustments for decrease (increase) in trade receivables, current (344.39)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,764.36)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,314.82
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 0.00
Adjustments for depreciation and amortisation expense 496.92
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 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 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (103.10)
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 (6,46,607.32)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (5,80,363.18)
Net cash flows from (used in) operations (719.70)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (57.20)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (662.50)
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 (247.89)
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (247.89)
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 34,805.12
Proceeds from issuing other equity instruments 4,639.54
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 2,500.00
Proceeds from borrowings (40,855.83)
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,088.83
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 178.44
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 178.44
Cash and cash equivalents cash flow statement at beginning of period 130.63
Cash and cash equivalents cash flow statement at end of period 309.07





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 Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 M/s. Borkar & Muzumdar, Chartered Accountants Yes 31-05-2028


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 6,727.06 6,727.06
2 Total Expenditure 73,647.20 95,083.99
3 Net Profit/(Loss) 5,79,643.48 2,79,400.82
4 Earnings Per Share 738.94 356.18
5 Total Assets 2,68,870.21 2,68,870.21
6 Total Liabilities 2,45,767.94 5,46,010.60
7 Net Worth 23,350.69 (2,76,891.97)


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Qualified opinion Repetitive Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)


Text Block

Textual Information(1) The Group's trade receivables amounting to Rs.7,56,444.24 lakhs, unbilled revenue amounting to Rs.650.24 lakhs and other receivables amounting to Rs.611.02 lakhs have remained outstanding for a substantial period, including receivables relating to completed, substantially completed and disputed projects. Management has not recognised any Expected Credit Loss (ECL) on these balances despite the long outstanding period, which is not in accordance with Ind AS 109 – Financial Instruments. In the absence of sufficient and appropriate audit evidence supporting the recoverability of these balances and balance confirmations, the auditors are unable to determine the adjustments, if any, required to the carrying value of these receivables and the consequential impact on the Consolidated Financial Results. The audit opinion for the previous year was also modified in respect of this matter.
Textual Information(2) The outstanding trade receivables, unbilled revenue and other receivables primarily relate to EPC contracts executed for Government departments, public sector undertakings and infrastructure projects. These balances include claims pending certification, contractual disputes, arbitration matters and retention monies, the realization of which depends upon contractual settlements and legal proceedings. Based on the contractual rights available to the Company, historical recoveries, legal opinions and management's assessment of the probability of realization, the Company believes that these balances are substantially recoverable. Accordingly, management is of the view that recognition of Expected Credit Loss under Ind AS 109 is presently not warranted and the carrying value of these balances appropriately reflects their recoverable amount. The recoverability of these balances is being reviewed on a continuous basis and appropriate adjustments, if any, shall be recognised based on future developments
Textual Information(3) NA
Textual Information(4) NA
Textual Information(5) NA
Textual Information(6) The Group's non-current investments in erstwhile subsidiary Supreme Infrastructure BOT Private Limited (SIBPL) amounting to Rs.1,42,556.84 lakhs and trade receivables from its step-down subsidiaries amounting to Rs.2,145.81 lakhs have been considered fully recoverable by the management. SIBPL has been admitted into Corporate Insolvency Resolution Process (CIRP), its net worth has been fully eroded and it is facing significant liquidity constraints. Management has not recognised any impairment, which is not in accordance with Ind AS 109 – Financial Instruments. In the absence of sufficient appropriate audit evidence supporting the recoverability of these balances, the auditors are unable to comment upon the adjustments, if any, required to the carrying value of the investments and receivables and the consequential impact on the Consolidated Financial Results. The audit opinion for the previous year was also modified in respect of this matter.
Textual Information(7) The investment in erstwhile subsidiary Supreme Infrastructure BOT Private Limited (SIBPL) and receivables from its step-down subsidiaries have been assessed as recoverable considering the underlying project assets, contractual rights, expected recoveries from claims and the ongoing Corporate Insolvency Resolution Process (CIRP). The management believes that the resolution process is expected to maximise value for stakeholders and that the recoverable value of the investments and receivables is substantially higher than their carrying amount. Accordingly, management considers that no impairment is presently required under Ind AS 109. The position shall continue to be reviewed based on the outcome of the CIRP proceedings and other relevant developments.
Textual Information(8) NA
Textual Information(9) NA
Textual Information(10) NA
Textual Information(11) The Group's non-current investments in erstwhile subsidiary Supreme Panvel Indapur Tollways Private Limited (SPITPL) amounting to Rs.15,677.22 lakhs, trade receivables amounting to Rs.3,814.98 lakhs and unbilled revenue amounting to Rs.3,201.67 lakhs have been considered fully recoverable by the management. SPITPL has been admitted into Corporate Insolvency Resolution Process (CIRP) and arbitration proceedings with NHAI are ongoing following the rejection of the conciliation proposal. Management has not recognised any impairment, which is not in accordance with Ind AS 109 – Financial Instruments. In the absence of sufficient and appropriate audit evidence supporting the recoverability of these balances, the auditors are unable to comment upon the adjustments, if any, required to the carrying value of the investments, receivables and unbilled revenue and the consequential impact on the Consolidated Financial Results. The audit opinion for the previous year was also modified in respect of this matter.
Textual Information(12) The investment in Supreme Panvel Indapur Tollways Private Limited (SPITPL) together with the related trade receivables and unbilled revenue has been considered recoverable by the management based on the contractual rights available under the concession agreement, claims pending before the Arbitral Tribunal, expected recoveries including termination compensation and other legal remedies available to the Company. Although SPITPL has been admitted into the Corporate Insolvency Resolution Process, management believes that the recoverability of these balances will be substantially supported by the outcome of the arbitration proceedings and the resolution process. Accordingly, no impairment provision has been recognised under Ind AS 109. The Company will continue to monitor the progress of the arbitration and CIRP and shall recognise appropriate adjustments, if required, in future periods.
Textual Information(13) NA
Textual Information(14) NA
Textual Information(15) NA
Textual Information(16) The Holding Company has reversed interest amounting to Rs.2,78,805.87 lakhs relating to three lenders from whom No Due Certificates are yet to be received and has also not accrued interest amounting to Rs.21,436.79 lakhs during the year pending completion of obligations under the sanctioned Scheme of Arrangement. This accounting treatment is not in accordance with Ind AS 109 – Financial Instruments. Consequently, the profit for the year and the net worth as at 31 March 2026 are overstated by Rs.3,00,242.66 lakhs. Further, in the absence of confirmations from the concerned lenders, the auditors are unable to comment upon the adjustments and changes in classification of the related balances that may be required in accordance with Ind AS 1 – Presentation of Financial Statements.
Textual Information(17) The Company has substantially implemented the Scheme of Arrangement sanctioned by the Hon'ble National Company Law Tribunal under Sections 230 to 232 of the Companies Act, 2013. During the year, settlements with a majority of lenders have been completed and No Due Certificates have been received from most lenders. In respect of the remaining three lenders, repayment obligations under the sanctioned Scheme are in the process of completion and the issuance of No Due Certificates is pending. Considering the commercial substance of the sanctioned Scheme, the executed settlement agreements and the substantial completion of the restructuring process, management believes that the reversal of interest and non-accrual of further interest appropriately reflects the financial position of the Company. Necessary accounting adjustments, if any, shall be considered upon completion of the remaining settlement formalities and receipt of confirmations from the concerned lenders.
Textual Information(18) NA
Textual Information(19) NA
Textual Information(20) NA


Signatories detail

Name of CEO / Managing director VIKRAM BHAVANISHANKARSHARMA
Name of CFO SIDHARTH SURESHKUMAR JAIN
Name of audit committee chairman KAVERI RAMCHANDRADESHMUKH
Name of statutory auditor Borkar & Muzumdar, Chartered Accountants
Name of other signatory, if any, with designation BHAWANISHANKARHARISHCHANDRA SHARMA, Director
Place Mumbai
Date 10-07-2026