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 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 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



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 Consolidated Consolidated
1 Income
Revenue from operations 11,850.76 19,271.19
Other income 380.52 784.72
Total income 12,231.28 20,055.91
2 Expenses
(a) Cost of materials consumed 7,777.04 14,078.55
(b) Purchases of stock-in-trade 0.00 58.46
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,248.50 2,124.04
(d) Employee benefit expense 182.73 343.91
(e) Finance costs 129.15 205.58
(f) Depreciation, depletion and amortisation expense 43.01 84.27
(f) Other Expenses
1 Other Expenses 123.85 399.30
Total other expenses 123.85 399.30
Total expenses 10,504.28 17,294.11
3 Total profit before exceptional items and tax 1,727.00 2,761.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,727.00 2,761.80
6 Tax expense
7 Current tax 394.99 690.69
8 Deferred tax 26.15 3.29
9 Total tax expenses 421.14 693.98
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 1,305.86 2,067.82
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 (221.23) (139.10)
16 Total profit (loss) for period 1,084.63 1,928.72
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 1,084.63 1,928.72
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 0.28 0.49
Diluted earnings (loss) per share from continuing operations 0.28 0.49
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 0.28 0.49
Diluted earnings (loss) per share from continuing and discontinued operations 0.28 0.49
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 31/10/2026. 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. The Company has the following subsidiaries / associate / joint ventures as on 30-September-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 & Industrial Park LLP - Joint Venture (iv) Vyapnila Terminals (Modasa) Private Limited - Associate 4. 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. 5. 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 Group’s financial position as at September 30, 2026 or on its financial performance for the quarter and six months then ended. The statutory auditors have issued an Emphasis of Matter in their review report on the consolidated financial results for the quarter and six months ended September 30, 2026, highlighting this matter.



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 Consolidated
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 9,155.75
Trade receivables, non-current 0.00
Loans, non-current 36.54
Other non-current financial assets
1 Other non-current financial assets 1,278.58
2 Other tax assets (net) 310.46
Total of other non-current financial assets 1,589.04
Total non-current financial assets 10,781.33
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 15,203.04
2 Current assets
Inventories 8,012.40
Current financial asset
Current investments 0.00
Trade receivables, current 4,983.27
Cash and cash equivalents 164.84
Bank balance other than cash and cash equivalents 0.00
Loans, current 8,569.91
Other current financial assets
Total of other current financial assets 4.23
Total current financial assets 13,722.25
Current tax assets (net) 0.38
Other current assets
1 Other current non financial assets 58,753.56
Total of other current assets 58,753.56
Total current assets 80,488.59
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 95,691.63
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,938.89
Other equity 16,723.33
Total equity attributable to owners of parent 20,662.22
Non controlling interest 0.00
Total equity 20,662.22
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 non 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) 353.46
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,843.45
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 4,051.63
Total Trade payable 4,141.11
Other current financial liabilities
1 Other current financial liabilities 3,264.43
Total of other current financial liabilities 3,264.43
Total current financial liabilities 7,540.52
Other current liabilities 63,213.21
1 Other current non financial liabilities 63,213.21
Total of other current liabilities 63,213.21
Provisions, current 313.98
Current tax liabilities (Net) 1,118.25
Deferred government grants, Current 0.00
Total current liabilities 72,185.96
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 75,029.41
Total equity and liabilites 95,691.63
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 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 01-07-2026 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 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



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,761.80
Adjustments for reconcile profit (loss)
Adjustments for finance costs 205.58
Adjustments for decrease (increase) in inventories 1,657.92
Adjustments for decrease (increase) in trade receivables, current (2,323.87)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 227.53
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 (6,185.38)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 400.36
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 4,225.18
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 0.00
Adjustments for provisions, non-current 124.66
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 769.87
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 0.00
Total adjustments for reconcile profit (loss) (2,323.36)
Net cash flows from (used in) operations 438.44
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 346.91
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 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 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 768.49
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 319.03
Net cash flows from (used in) investing activities 895.95
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 204.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,106.05)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 136.81
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 136.81
Cash and cash equivalents cash flow statement at beginning of period 28.03
Cash and cash equivalents cash flow statement at end of period 164.84