Integrated Filing — IndAS
General information about company
| Scrip Code |
541019 |
| NSE Symbol |
HGINFRA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE926X01010 |
| Name of company |
H.G. INFRA ENGINEERING 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 |
03-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-10-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
03-11-2026 14:30:00 |
| End date and time of board meeting |
03-11-2026 16:05:00 |
| 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 |
97,358.70 |
2,07,417.20 |
|
Other income |
2,388.10 |
2,934.70 |
|
Total income |
99,746.80 |
2,10,351.90 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
25,587.30 |
63,697.70 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
8,532.30 |
17,877.20 |
| (e) |
Finance costs |
11,605.10 |
23,367.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
5,262.60 |
9,766.60 |
| (f) |
Other Expenses |
| 1 |
Contract and site expenses |
35,790.20 |
65,703.90 |
| 2 |
Other Expenses |
2,496.30 |
4,805.60 |
|
Total other expenses |
38,286.50 |
70,509.50 |
|
Total expenses |
89,273.80 |
1,85,218.00 |
| 3 |
Total profit before exceptional items and tax |
10,473.00 |
25,133.90 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
10,473.00 |
25,133.90 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,341.20 |
2,821.40 |
| 8 |
Deferred tax |
1,154.20 |
4,085.20 |
| 9 |
Total tax expenses |
2,495.40 |
6,906.60 |
| 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 |
7,977.60 |
18,227.30 |
| 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 |
(1.50) |
(24.90) |
| 16 |
Total profit (loss) for period |
7,976.10 |
18,202.40 |
| 17 |
Other comprehensive income net of taxes |
(48.90) |
(104.30) |
| 18 |
Total Comprehensive Income for the period |
7,927.20 |
18,098.10 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
7,911.40 |
3,397.50 |
|
Total profit or loss, attributable to non-controlling interests |
64.70 |
126.80 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(48.90) |
(104.30) |
|
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 |
6,517.10 |
6,517.10 |
|
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 |
12.24 |
5.41 |
|
Diluted earnings (loss) per share from continuing operations |
12.24 |
5.41 |
| 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 |
12.24 |
5.41 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
12.24 |
5.41 |
| 24 |
Debt equity ratio |
1.4800 |
1.4800 |
| 25 |
Debt service coverage ratio |
0.9900 |
0.8700 |
| 26 |
Interest service coverage ratio |
2.0600 |
2.2500 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
2,74,034.90 |
|
Capital work-in-progress |
43,990.90 |
|
Investment property |
359.50 |
|
Goodwill |
0.00 |
|
Other intangible assets |
244.80 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
1,251.70 |
|
Trade receivables, non-current |
991.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
2,08,668.00 |
|
Total of other non-current financial assets |
2,08,668.00 |
|
Total non-current financial assets |
2,10,910.70 |
|
Deferred tax assets (net) |
12,606.50 |
|
Other non-current assets |
|
| 1 |
Non-current tax assets ( net ) |
4,925.20 |
| 2 |
Other non-current assets |
23,430.10 |
|
Total of other non-current assets |
28,355.30 |
|
Total non-current assets |
5,70,502.60 |
| 2 |
Current assets |
|
|
Inventories |
48,019.70 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
60,133.90 |
|
Cash and cash equivalents |
9,014.40 |
|
Bank balance other than cash and cash equivalents |
17,880.90 |
|
Loans, current |
493.20 |
|
Other current financial assets |
|
|
Total of other current financial assets |
28,882.80 |
|
Total current financial assets |
1,16,405.20 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Contract assets |
2,28,625.20 |
| 2 |
Other current assets |
49,539.50 |
|
Total of other current assets |
2,78,164.70 |
|
Total current assets |
4,42,589.60 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
10,13,092.20 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
6,517.10 |
|
Other equity |
3,22,238.10 |
|
Total equity attributable to owners of parent |
3,28,755.20 |
|
Non controlling interest |
1,768.60 |
|
Total equity |
3,30,523.80 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
2,96,293.90 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
1,338.30 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
3,233.00 |
|
Total Trade payable |
4,571.30 |
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
10,944.00 |
|
Total of other non-current financial liabilities |
10,944.00 |
|
Total non-current financial liabilities |
3,11,809.20 |
|
Provisions, non-current |
0.00 |
|
Deferred tax liabilities (net) |
5,132.50 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Employee benefit obligations |
2,444.10 |
|
Total of other non-current liabilities |
2,444.10 |
|
Total non-current liabilities |
3,19,385.80 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,91,783.50 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
13,536.30 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,05,288.40 |
|
Total Trade payable |
1,18,824.70 |
|
Other current financial liabilities |
|
| 1 |
Other financial liabilities |
5,057.40 |
| 2 |
Lease liabilities |
2,214.30 |
|
Total of other current financial liabilities |
7,271.70 |
|
Total current financial liabilities |
3,17,879.90 |
|
Other current liabilities |
45,239.40 |
| 1 |
Other current liabilities |
6,312.50 |
| 2 |
Employee benefit obligations |
3,452.00 |
| 3 |
Contract liabilities |
35,474.90 |
|
Total of other current liabilities |
45,239.40 |
|
Provisions, current |
0.00 |
|
Current tax liabilities (Net) |
63.30 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
3,63,182.60 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
6,82,568.40 |
|
Total equity and liabilites |
10,13,092.20 |
|
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) |
| 1 |
Construction |
94,888.80 |
1,93,882.00 |
| 2 |
Renewable Energy |
5,771.50 |
11,792.50 |
|
Total Segment Revenue |
1,00,660.30 |
2,05,674.50 |
|
Less: Inter segment revenue |
3,301.60 |
(1,742.70) |
|
Revenue from operations |
97,358.70 |
2,07,417.20 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Construction |
13,847.80 |
25,926.30 |
| 2 |
Renewable Energy |
2,906.70 |
6,412.00 |
|
Total Profit before tax |
16,754.50 |
32,338.30 |
|
i. Finance cost |
11,605.30 |
23,367.20 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(5,322.30) |
(1,459.80) |
|
Profit before tax |
10,471.50 |
10,430.90 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Construction |
6,88,045.30 |
6,88,045.30 |
| 2 |
Renewable Energy |
3,01,058.00 |
3,01,058.00 |
|
Total Segment Asset |
9,89,103.30 |
9,89,103.30 |
|
Un-allocable Assets |
23,988.90 |
23,988.90 |
|
Net Segment Asset |
10,13,092.20 |
10,13,092.20 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Construction |
5,02,965.00 |
5,02,965.00 |
| 2 |
Renewable Energy |
2,07,708.40 |
2,07,708.40 |
|
Total Segment Liabilities |
7,10,673.40 |
7,10,673.40 |
|
Un-allocable Liabilities |
(28,105.00) |
(28,105.00) |
|
Net Segment Liabilities |
6,82,568.40 |
6,82,568.40 |
|
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 |
|
| 1 |
Remeasurements of post-employment benefit obligations |
(65.40) |
(139.40) |
|
Total Amount of items that will not be reclassified to profit and loss |
(65.40) |
(139.40) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(16.50) |
(35.10) |
| 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 |
(48.90) |
(104.30) |
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 |
25,133.90 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
23,367.00 |
|
Adjustments for decrease (increase) in inventories |
(10,507.50) |
|
Adjustments for decrease (increase) in trade receivables, current |
158.60 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
18,367.30 |
|
Adjustments for decrease (increase) in other current assets |
(62,308.70) |
|
Adjustments for decrease (increase) in other non-current assets |
6,501.80 |
|
Adjustments for other financial assets, non-current |
12,277.90 |
|
Adjustments for other financial assets, current |
5,466.80 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(35,476.90) |
|
Adjustments for increase (decrease) in trade payables, non-current |
(835.40) |
|
Adjustments for increase (decrease) in other current liabilities |
23,949.80 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
9,766.60 |
|
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 |
0.00 |
|
Adjustments for other financial liabilities, current |
7.10 |
|
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 |
2,778.60 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
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) |
14,678.10 |
|
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) |
2,633.90 |
|
Net cash flows from (used in)
operations |
27,767.80 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
4,856.30 |
|
Other inflows (outflows) of cash |
118.30 |
|
Net cash flows from (used in)
operating activities |
23,029.80 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
42,458.70 |
|
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 |
56.00 |
|
Purchase of property, plant and equipment |
22,140.10 |
|
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 |
6.40 |
|
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 |
173.90 |
|
Cash receipts from repayment of advances and loans made to other parties |
159.30 |
|
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 |
612.50 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(33.40) |
|
Net cash flows from (used in)
investing activities |
20,932.70 |
|
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 |
1,03,064.00 |
|
Repayments of borrowings |
1,08,379.90 |
|
Payments of lease liabilities |
922.40 |
|
Dividends paid |
1,303.40 |
|
Interest paid |
22,229.70 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(29,771.40) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
14,191.10 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
9,501.40 |
|
Net increase (decrease) in cash
and cash equivalents |
23,692.50 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
0.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
23,692.50 |