Integrated Filing — IndAS



General information about company

Scrip Code 530377
NSE Symbol NILAINFRA
MSEI Symbol NOTLISTED
ISIN INE937C01029
Name of company NILA INFRASTRUCTURES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 25-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Construction & Development of Infrastructure Projects
Start date and time of board meeting 25-07-2026   11:00:00
End date and time of board meeting 25-07-2026   11:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,420.43 7,420.43
Other income 404.20 404.20
Total income 7,824.63 7,824.63
2 Expenses
(a) Cost of materials consumed 6,301.51 6,301.51
(b) Purchases of stock-in-trade 58.46 58.46
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (124.46) (124.46)
(d) Employee benefit expense 161.18 161.18
(e) Finance costs 76.43 76.43
(f) Depreciation, depletion and amortisation expense 41.26 41.26
(f) Other Expenses
1 Other Expenses 275.45 275.45
Total other expenses 275.45 275.45
Total expenses 6,789.83 6,789.83
3 Total profit before exceptional items and tax 1,034.80 1,034.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,034.80 1,034.80
6 Tax expense
7 Current tax 295.70 295.70
8 Deferred tax (22.86) (22.86)
9 Total tax expenses 272.84 272.84
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 761.96 761.96
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 82.13 82.13
16 Total profit (loss) for period 844.09 844.09
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 844.09 844.09
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 0.00 0.00
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 3,938.89 3,938.89
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.21 0.21
Diluted earnings (loss) per share from continuing operations 0.21 0.21
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 0.21 0.21
Diluted earnings (loss) per share from continuing and discontinued operations 0.21 0.21
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. These results have been prepared in accordance with the IND AS notified under the Companies Indian Accounting Standard Rules 2015 as amended from time to time. 2. The above Consolidated Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 25.07.2026. The statutory auditors of the group have conducted review of these financial results in terms of Regulation 33 of SEBI Listing obligations and disclosure requirements Regulation 2015 and have issued unmodified review report on the same. 3. Figures for the quarter ended 31 March 2026 as reported in these financial results are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to the end of the third quarter of the financial year. Also the figures up to the end of the third quarter has only been reviewed and not subject to audit. 4. The Company has the following subsidiaries associate joint ventures as on 30 June 2026. This confirmation is published pursuant to the direction issued by the stock exchanges I Nila Terminals Amreli Private Limited Wholly Owned Subsidiary ii Romanovia Industrial Park Private Limited Joint Venture iii Kent Residential and Industrial Park LLP Joint Venture iv Vyapnila Terminals Modasa Private Limited Associate 5. The entire operations of the Group constitute a single operating segment i.e. construction and development of infrastructure projects as per Ind AS 108 Operating segments specified under Section 133 of the Companies Act 2013. 6. The Income tax Department had carried out a search operation under Section 132 of the Income tax Act 1961 at various business premises of the Group and at the residential premises of certain promoters and key employees on September 8 2021. Pursuant thereto search related assessment orders were passed in respect of joint ventures of the Group for various assessment years against which appeals have been filed and are presently pending before the appellate authorities. Based on the facts of the matters and the legal advice obtained, management believes that these matters are not expected to have any material adverse impact on the Groups financial position as at June 30 2026 or on its financial performance for the quarter then ended. The statutory auditors have issued an Emphasis of Matter in their review report on the consolidated financial results for the quarter ended June 30 2026 highlighting this matter.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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