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 31-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Construction & Development of Infrastructure Projects
Start date and time of board meeting 31-10-2026   11:00:00
End date and time of board meeting 31-10-2026   12:25:00
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 Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 03-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.nilainfra.com/pdfs/Policies%20and%20Code%20of%20Conducts/Policy_on_Related_Party_Transactions_Code_of_Conduct.pdf
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
NO SUCH DISCLOSURE 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 10,698.68 18,119.11
Other income 404.65 832.00
Total income 11,103.33 18,951.11
2 Expenses
(a) Cost of materials consumed 7,777.04 14,066.81
(b) Purchases of stock-in-trade 0.00 58.46
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,564.93 1,440.47
(d) Employee benefit expense 182.73 343.91
(e) Finance costs 129.15 205.19
(f) Depreciation, depletion and amortisation expense 43.01 84.27
(f) Other Expenses
1 Other Expenses 253.15 652.23
Total other expenses 253.15 652.23
Total expenses 9,950.01 16,851.34
3 Total profit before exceptional items and tax 1,153.32 2,099.77
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,153.32 2,099.77
6 Tax expense
7 Current tax 348.26 643.96
8 Deferred tax (2.36) (25.22)
9 Total tax expenses 345.90 618.74
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 807.42 1,481.03
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 807.42 1,481.03
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 807.42 1,481.03
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 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 0.38
Diluted earnings (loss) per share from continuing operations 0.21 0.38
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 0.38
Diluted earnings (loss) per share from continuing and discontinued operations 0.21 0.38
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 standalone Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 31.10.2026. The statutory auditors of the company 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. The entire operations of the Company 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.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 625.75
Capital work-in-progress 0.00
Investment property 2,995.01
Goodwill 0.00
Other intangible assets 0.93
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 10,957.29
Trade receivables, non-current 0.00
Loans, non-current 36.54
Other non-current financial assets
1 Other financial non current assets 1,068.08
2 Other tax assets (net) 310.46
Total of other non-current financial assets 1,378.54
Total non-current financial assets 12,372.37
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non current non financial assets 800.02
Total of other non-current assets 800.02
Total non-current assets 16,794.08
2 Current assets
Inventories 5,541.41
Current financial asset
Current investments 0.00
Trade receivables, current 3,562.37
Cash and cash equivalents 163.21
Bank balance other than cash and cash equivalents 0.00
Loans, current 9,830.73
Other current financial assets
Total of other current financial assets 4.23
Total current financial assets 13,560.54
Current tax assets (net) 0.00
Other current assets
1 Other current non financial assets 58,367.55
Total of other current assets 58,367.55
Total current assets 77,469.50
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 94,263.58
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,938.89
Other equity 18,327.59
Total equity attributable to owners of parent 22,266.48
Non controlling interest
Total equity 22,266.48
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,332.05
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 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 957.26
Total of other non-current financial liabilities 957.26
Total non-current financial liabilities 2,289.31
Provisions, non-current 200.68
Deferred tax liabilities (net) 795.11
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,285.10
Current liabilities
Current financial liabilities
Borrowings, current 134.98
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 89.48
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,740.96
Total Trade payable 3,830.44
Other current financial liabilities
1 Other current financial liabilities 153.22
Total of other current financial liabilities 153.22
Total current financial liabilities 4,118.64
Other current liabilities 63,207.86
1 Other current non financial liabilities 63,207.86
Total of other current liabilities 63,207.86
Provisions, current 313.98
Current tax liabilities (Net) 1,071.52
Deferred government grants, Current 0.00
Total current liabilities 68,712.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 71,997.10
Total equity and liabilites 94,263.58
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,099.77
Adjustments for reconcile profit (loss)
Adjustments for finance costs 205.19
Adjustments for decrease (increase) in inventories 974.35
Adjustments for decrease (increase) in trade receivables, current (902.97)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 381.74
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 (6,150.61)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 90.24
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 4,227.58
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 84.27
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 124.66
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 40.32
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 817.15
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (10.06)
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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 253.58
Total adjustments for reconcile profit (loss) (1,498.86)
Net cash flows from (used in) operations 600.91
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 91.53
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 509.38
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 0.00
Purchase of property, plant and equipment 74.21
Proceeds from sales of investment property 0.00
Purchase of investment property 36.84
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 117.36
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 815.77
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 145.72
Net cash flows from (used in) investing activities 733.08
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 0.00
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 0.00
Repayments of borrowings 902.05
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 203.61
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,105.66)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 136.80
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 136.80
Cash and cash equivalents cash flow statement at beginning of period 26.41
Cash and cash equivalents cash flow statement at end of period 163.21





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Nila Infrastructures Limited Sambhaav Media Limited Enterprise in which Key Managerial Personnel have significant influence Any other transaction Rent Expense 20.00 The audit committee of the Company, at its meeting, has given its prior approvals to the rent tranactions. 4.39 0.76 0.00
2 Nila Infrastructures Limited SML Digital Media Private Limited Enterprise in which Key Managerial Personnel have significant influence Any other transaction Rent Income 25.00 The audit committee of the Company, at its meeting, has given its prior approvals to the rent tranactions. 8.15 0.00 1.11
3 Nila Infrastructures Limited Nila Urban Living Pvt Ltd Enterprise in which Key Managerial Personnel have significant influence Any other transaction Rent Income 10.00 The audit committee of the Company, at its meeting, has given its prior approvals to the rent tranactions. 1.52 0.00 0.30
4 Nila Infrastructures Limited Romanovia Industrial Park Private Limited Joint venture Loan 7,500.00 The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc. 1,294.03 4,782.31 3,636.96 Loan 9.500 Long Term Unsecured Business Purpose
5 Nila Infrastructures Limited Kent Residential and Industrial Park LLP Joint venture Loan 7,500.00 The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc. 120.92 83.84 189.11 Loan 9.500 Long Term Unsecured Business Purpose
6 Nila Infrastructures Limited Vyapnila Terminals (Modasa) Private Limited Associate Loan 7,500.00 The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc. 313.00 2,346.03 2,659.03 Loan 0 Long Term Unsecured Business Purpose
7 Nila Infrastructures Limited Nila Terminals (Amreli) Private Limited Wholly owned subsidiary Loan 0.00 NA 219.00 1,033.96 1,244.07 Loan 8.00 Long Term Unsecured Business Purpose
8 Nila Infrastructures Limited Kent Residential and Industrial Park LLP Joint venture Any other transaction Capital received back 0.00 NA 53.95 0.00 0.00
9 Nila Infrastructures Limited Kent Residential and Industrial Park LLP Joint venture Interest received 0.00 NA 432.58 0.00 0.00
10 Nila Infrastructures Limited Romanovia Industrial Park Private Limited Joint venture Interest received 0.00 NA 198.61 0.00 0.00
11 Nila Infrastructures Limited Nila Terminals (Amreli) Private Limited Wholly owned subsidiary Interest received 0.00 NA 47.11 0.00 0.00
12 Nila Infrastructures Limited Kent Residential and Industrial Park LLP Joint venture Any other transaction Share of loss 0.00 NA 253.57 0.00 0.00
13 Nila Infrastructures Limited Manoj Vadodaria Chairman and Managing Director Remuneration 0.00 NA 36.00 0.00 0.00
14 Nila Infrastructures Limited Kent Residential and Industrial Park LLP Joint venture Investment 7,500.00 The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc. 0.00 9,039.46 9,157.52
15 Nila Infrastructures Limited Sambhaav Media Limited Enterprise in which Key Managerial Personnel have significant influence Any other transaction Rent Deposit 0.00 NA 0.00 0.96 0.96
16 Nila Infrastructures Limited SML Digital Media Private Limited Enterprise in which Key Managerial Personnel have significant influence Any other transaction Rent Deposit 0.00 NA 1.60 3.20 1.60
17 Nila Infrastructures Limited Nila Urban Living Pvt Ltd Enterprise in which Key Managerial Personnel have significant influence Any other transaction Rent Deposit 0.00 NA 0.00 0.40 0.40
18 Nila Infrastructures Limited Romanovia Industrial Park Private Limited Joint venture Any other transaction Repayment of loans and advances given 7,500.00 The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc. 2,638.00 0.00 0.00
19 Nila Infrastructures Limited Kent Residential and Industrial Park LLP Joint venture Any other transaction Repayment of loans and advances given 7,500.00 The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc. 23.00 0.00 0.00
20 Nila Infrastructures Limited Romanovia Industrial Park Private Limited Joint venture Investment 7,500.00 The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc. 0.00 0.50 0.50
21 Nila Infrastructures Limited Romanovia Industrial Park Private Limited Joint venture Any other transaction Investment - incremental Value on Revaluation 0.00 NA 0.00 1,250.00 1,250.00
22 Nila Infrastructures Limited Nila Terminals (Amreli) Private Limited Wholly owned subsidiary Investment 0.00 NA 0.00 1.00 1.00
23 Nila Infrastructures Limited Vyapnila Terminals (Modasa) Private Limited Associate Investment 7,500.00 The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc. 0.00 0.34 0.34
24 Nila Infrastructures Limited Vyapnila Terminals (Modasa) Private Limited Associate Any other transaction Ind AS impact - quasi capital 0.00 NA 0.00 547.94 547.94
25 Nila Infrastructures Limited Nila Terminals (Amreli) Private Limited Wholly owned subsidiary Any other transaction Repayment of loans and advances given 0.00 NA 56.00 0.00 0.00
26 Nila Infrastructures Limited Nila Terminals (Amreli) Private Limited Wholly owned subsidiary Sale of goods or services 0.00 NA 310.29 0.00 310.29
Total value of transaction during the reporting period 6,011.72