Integrated Filing — IndAS



General information about company

Scrip Code 533163
NSE Symbol ARSSINFRA
MSEI Symbol NOTLISTED
ISIN INE267I01010
Name of company ARSS INFRASTRUCTURE PROJECTS 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-08-2026
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 Standalone
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 INFRASTRUCTURE
Start date and time of board meeting 14-08-2026   12:00:00
End date and time of board meeting 14-08-2026   16:05:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company is not in Default.



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 Standalone Standalone
1 Income
Revenue from operations 1,452.91 1,452.91
Other income 87.87 87.87
Total income 1,540.78 1,540.78
2 Expenses
(a) Cost of materials consumed 888.64 888.64
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (517.06) (517.06)
(d) Employee benefit expense 448.54 448.54
(e) Finance costs 567.84 567.84
(f) Depreciation, depletion and amortisation expense 26.68 26.68
(f) Other Expenses
1 Cost Of Goods/Services Sold 713.02 713.02
2 Other Expenses 506.24 506.24
Total other expenses 1,219.26 1,219.26
Total expenses 2,633.90 2,633.90
3 Total profit before exceptional items and tax (1,093.12) (1,093.12)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,093.12) (1,093.12)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 2.52 2.52
9 Total tax expenses 2.52 2.52
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 (1,095.64) (1,095.64)
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 (1,095.64) (1,095.64)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (1,095.64) (1,095.64)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
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 9,011.85 9,011.85
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 -1.22 -1.22
Diluted earnings (loss) per share from continuing operations -1.22 -1.22
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 -1.22 -1.22
Diluted earnings (loss) per share from continuing and discontinued operations -1.22 -1.22
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) Selected Explanatory Notes to the Standalone Statement of Unaudited Financial Results for the Quarter Ended On June 30, 2026 1 The above Unaudited Financial Results of the Company for the Quarter ended June 30, 2026 have been reviewed by Audit Committee and approved by the Board of Directors of the Company at its meetings held on August 14, 2026. The Statutory Auditor of the company has reviewed the said result. These results are being published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. 2 The above financial results of the Company have been prepared in accordance with Indian Accounting Standards lnd AS notified under the Companies Indian Accounting Standards Rules, 2015 as amended thereof. 3 Based on the principles set out under Ind AS 108 Operating Segments, the Company operates in Construction Contract which is the only reportable segment. Accordingly, the Company is operating in single segment. 4 The Company has continued to follow the same accounting policies in preparation of financial results for the quarter ended June 30, 2026 as followed in the previous financial year ended March 31, 2026. 5 The Figures for the previous periods relating to results have been regrouped rearranged wherever necessary to conform to current period. 6 The figures of the Last quarters ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial years and the unaudited published years to date figures up to December 31, 2025 which were reviewed by statutory auditors. 7 Pursuant to the Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016 initiated on 30th November 2021, the National Company Law Tribunal NCLT on 29 August 2025 NCLT Order date approved, the Resolution Plan the Plan submitted by Ocean Capital Market Limited Successful Resolution Applicant or SRA or OCML. As per the terms of Section 31 of the Code, the Approved Resolution Plan shall be binding on the Company, its employees, members, creditors, guarantors and other stakeholders involved in the Resolution Plan. The company is proposing various amendments identified during the implementations of approved resolution plan for which the company has time period of 1 year from the effective date. 8 During the quarter the management has implemented IND AS 115 Revenue from Contract with Customers and placed before the audit committee for review the same. The necessary accounting treatment has been given in the books of accounts.



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 Standalone Standalone
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 Standalone Standalone
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