Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol VISHNUINFR
MSEI Symbol NOTLISTED
ISIN INE0PQ001012
Name of company VISHNUSURYA PROJECTS AND INFRA LIMITED
Type of company SME
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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 12-08-2026   16:00:00
End date and time of board meeting 12-08-2026   17:20:00
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 6,186.91 6,186.91
Other income 31.49 31.49
Total income 6,218.40 6,218.40
2 Expenses
(a) Cost of materials consumed 4,696.31 4,696.31
(b) Purchases of stock-in-trade 3.85 3.85
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (336.10) (336.10)
(d) Employee benefit expense 326.95 326.95
(e) Finance costs 187.31 187.31
(f) Depreciation, depletion and amortisation expense 203.81 203.81
(f) Other Expenses
1 Other expenses 388.72 388.72
Total other expenses 388.72 388.72
Total expenses 5,470.85 5,470.85
3 Total profit before exceptional items and tax 747.55 747.55
4 Exceptional items 0.00 0.00
5 Total profit before tax 747.55 747.55
6 Tax expense
7 Current tax 162.00 162.00
8 Deferred tax (5.98) (5.98)
9 Total tax expenses 156.02 156.02
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 591.53 591.53
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 591.53 591.53
17 Other comprehensive income net of taxes (0.66) (0.66)
18 Total Comprehensive Income for the period 590.87 590.87
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 259.26 259.26
Face value of equity share capital 10 10
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 2.28 2.28
Diluted earnings (loss) per share from continuing operations 2.28 2.28
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 2.28 2.28
Diluted earnings (loss) per share from continuing and discontinued operations 2.28 2.28
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) NOTES FORMING PART OF THE CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 1. The consolidated unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, other accounting principles generally accepted in India, and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The above consolidated unaudited financial results of Vishnusurya Projects and Infra Limited (“the Group”) for the quarter ended June 30, 2026, have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on August 12, 2026. The statutory auditor has carried out a limited review of the above results and issued unmodified opinion. 3. As per Indian Accounting Standard 108 – “Operating Segments”, the Group has reported segment information based on the following reportable segments: a) Construction & Allied Activities b) Mining & Quarrying c) Waste Management 4. The consolidated financial results include the financial results of the following Wholly Owned subsidiaries: o Vishnusurya Projects and Infra Hosur Private Limited o Vishnusurya Projects and Infra Thoothukudi Private Limited 5. For the quarter ended June 30, 2026, the outstanding convertible share warrants were anti-dilutive in nature since the average market price of the equity shares during the period was lower than the exercise price of the warrants. Accordingly, the Basic Earnings Per Share and Diluted Earnings Per Share remained the same. 6. The figures for the quarters ended March 31, 2026 are the balancing figures between the audited figures in respect of the previous financial year and the published unaudited year-to-date figures up to the end of the third quarter of the respective financial years, which were subjected to limited review by the statutory auditors. 7. Figures relating to corresponding/previous periods have been prepared, adjusted, regrouped, reclassified, or restated wherever necessary to comply with Ind AS and current period presentation requirements. 8. The consolidated unaudited financial results have been prepared on a going concern basis. 9. Pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the above financial results are available on the website of the Company and also on the websites of the Stock Exchanges, namely the NSE Limited.



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)
1 Construction & Allied Activities 2,842.09 2,842.09
2 Mining & Quarrying 3,025.70 3,025.70
3 Waste Management 0.0016638 0.0016638
4 Others 0.0015274 0.0015274
Total Segment Revenue 6,186.91 6,186.91
Less: Inter segment revenue 0.00 0.00
Revenue from operations 6,186.91 6,186.91
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction & Allied Activities 338.78 338.78
2 Mining & Quarrying 589.71 589.71
3 Waste Management 45.01 45.01
4 Others 152.73 152.73
Total Profit before tax 1,126.23 1,126.23
i. Finance cost 106.20 106.20
ii. Other Unallocable Expenditure net off Unallocable income 273.36 273.36
Profit before tax 746.67 746.67
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction & Allied Activities 6,206.05 6,206.05
2 Mining & Quarrying 9,659.57 9,659.57
3 Waste Management 176.15 176.15
4 Others 152.66 152.66
Total Segment Asset 16,194.43 16,194.43
Un-allocable Assets 7,806.76 7,806.76
Net Segment Asset 24,001.19 24,001.19
4 Segment Liabilities
Segment Liabilities
1 Construction & Allied Activities 0.00 0.00
2 Mining & Quarrying 0.00 0.00
3 Waste Management 0.00 0.00
4 Others 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 01-04-2026 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
1 Remeasurement of the defined benefit Plans (0.88) (0.88)
Total Amount of items that will not be reclassified to profit and loss (0.88)
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 (0.22) (0.22)
5 Total Other comprehensive income (0.66) (0.66)