Integrated Filing — IndAS
General information about company
| Scrip Code |
532947 |
| NSE Symbol |
IRB |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE821I01022 |
| Name of company |
IRB INFRASTRUCTURE DEVELOPERS 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 |
05-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
02-11-2026 |
| 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 |
05-11-2026 12:30:00 |
| End date and time of board meeting |
05-11-2026 13:20:00 |
| 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 |
1,89,708.50 |
4,03,435.70 |
|
Other income |
4,742.50 |
8,281.80 |
|
Total income |
1,94,451.00 |
4,11,717.50 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
14,501.00 |
37,417.00 |
| (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 |
10,687.20 |
21,614.90 |
| (e) |
Finance costs |
38,768.70 |
82,570.60 |
| (f) |
Depreciation, depletion and amortisation expense
|
32,902.90 |
66,240.80 |
| (f) |
Other Expenses |
| 1 |
Road work and site expenses |
47,541.20 |
99,124.40 |
| 2 |
Other expenses |
11,519.70 |
24,564.40 |
|
Total other expenses |
59,060.90 |
1,23,688.80 |
|
Total expenses |
1,55,920.70 |
3,31,532.10 |
| 3 |
Total profit before exceptional items and tax |
38,530.30 |
80,185.40 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
38,530.30 |
80,185.40 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,989.10 |
4,848.10 |
| 8 |
Deferred tax |
9,509.70 |
18,678.80 |
| 9 |
Total tax expenses |
12,498.80 |
23,526.90 |
| 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 |
26,031.50 |
56,658.50 |
| 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 |
26,031.50 |
56,658.50 |
| 17 |
Other comprehensive income net of taxes |
3,664.70 |
(10,549.80) |
| 18 |
Total Comprehensive Income for the period |
29,696.20 |
46,108.70 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
26,031.50 |
56,658.50 |
|
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 |
3,664.70 |
(10,549.80) |
|
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 |
1,20,780.00 |
1,20,780.00 |
|
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 |
0.22 |
0.47 |
|
Diluted earnings (loss) per share from continuing operations |
0.22 |
0.47 |
| 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 |
0.22 |
0.47 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.22 |
0.47 |
| 24 |
Debt equity ratio |
0 |
0 |
| 25 |
Debt service coverage ratio |
0 |
0 |
| 26 |
Interest service coverage ratio |
0 |
0 |
| 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 |
90,548.70 |
|
Capital work-in-progress |
527.90 |
|
Investment property |
0.00 |
|
Goodwill |
780.40 |
|
Other intangible assets |
22,32,837.60 |
|
Intangible assets under development |
88.90 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
20,55,988.70 |
|
Trade receivables, non-current |
41,800.80 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
5,29,494.10 |
|
Total of other non-current financial assets |
5,29,494.10 |
|
Total non-current financial assets |
26,27,283.60 |
|
Deferred tax assets (net) |
4,321.80 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
175.60 |
|
Total of other non-current assets |
175.60 |
|
Total non-current assets |
49,56,564.50 |
| 2 |
Current assets |
|
|
Inventories |
29,287.70 |
|
Current financial asset |
|
|
Current investments |
3,536.60 |
|
Trade receivables, current |
14,422.40 |
|
Cash and cash equivalents |
17,401.50 |
|
Bank balance other than cash and cash equivalents |
1,56,202.60 |
|
Loans, current |
1,122.10 |
|
Other current financial assets |
|
|
Total of other current financial assets |
72,315.80 |
|
Total current financial assets |
2,65,001.00 |
|
Current tax assets (net) |
5,160.90 |
|
Other current assets |
|
| 1 |
Other current assets |
1,48,399.80 |
|
Total of other current assets |
1,48,399.80 |
|
Total current assets |
4,47,849.40 |
| 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 |
54,04,413.90 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,20,780.00 |
|
Other equity |
20,07,862.30 |
|
Total equity attributable to owners of parent |
21,28,642.30 |
|
Non controlling interest |
0.00 |
|
Total equity |
21,28,642.30 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
17,79,776.40 |
|
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 |
Lease liabilities |
1,314.60 |
| 2 |
Other financial liabilities |
8,58,196.70 |
|
Total of other non-current financial liabilities |
8,59,511.30 |
|
Total non-current financial liabilities |
26,39,287.70 |
|
Provisions, non-current |
12,008.50 |
|
Deferred tax liabilities (net) |
2,62,273.70 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
29,13,569.90 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
2,17,740.80 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
1,785.20 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
12,235.60 |
|
Total Trade payable |
14,020.80 |
|
Other current financial liabilities |
|
| 1 |
Other financial liabilities |
1,11,282.10 |
| 2 |
Lease liabilities |
417.30 |
|
Total of other current financial liabilities |
1,11,699.40 |
|
Total current financial liabilities |
3,43,461.00 |
|
Other current liabilities |
17,288.00 |
| 1 |
Other current liabilities |
17,288.00 |
|
Total of other current liabilities |
17,288.00 |
|
Provisions, current |
1,399.80 |
|
Current tax liabilities (Net) |
52.90 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
3,62,201.70 |
| 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 |
32,75,771.60 |
|
Total equity and liabilites |
54,04,413.90 |
|
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 |
BOT/ TOT Projects |
72,053.70 |
1,45,385.10 |
| 2 |
InvITs & Related Assets |
35,592.30 |
79,265.10 |
| 3 |
Construction |
81,755.50 |
1,78,129.60 |
| 4 |
Unallocated corporate |
0.00307 |
0.006559 |
|
Total Segment Revenue |
1,89,708.50 |
4,03,435.70 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,89,708.50 |
4,03,435.70 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
BOT/ TOT Projects |
33,822.10 |
68,541.20 |
| 2 |
InvITs & Related Assets |
33,364.70 |
74,334.40 |
| 3 |
Construction |
11,190.90 |
24,397.70 |
| 4 |
Unallocated corporate |
(782.10) |
(1,458.60) |
|
Total Profit before tax |
77,595.60 |
1,65,814.70 |
|
i. Finance cost |
38,768.70 |
82,570.60 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
296.60 |
3,058.70 |
|
Profit before tax |
38,530.30 |
80,185.40 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
BOT/ TOT Projects |
22,49,823.50 |
22,49,823.50 |
| 2 |
InvITs & Related Assets |
24,22,009.60 |
24,22,009.60 |
| 3 |
Construction |
3,50,308.60 |
3,50,308.60 |
| 4 |
Unallocated corporate |
3,82,272.20 |
3,82,272.20 |
|
Total Segment Asset |
54,04,413.90 |
54,04,413.90 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
54,04,413.90 |
54,04,413.90 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
BOT/ TOT Projects |
9,38,355.70 |
9,38,355.70 |
| 2 |
InvITs & Related Assets |
0.00 |
0.00 |
| 3 |
Construction |
77,003.80 |
77,003.80 |
| 4 |
Unallocated corporate |
22,60,412.10 |
22,60,412.10 |
|
Total Segment Liabilities |
32,75,771.60 |
32,75,771.60 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
32,75,771.60 |
32,75,771.60 |
|
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 |
Mark to market gain / (loss) on fair value measurement of investments (net of tax) |
8,828.80 |
9,508.50 |
| 2 |
Re-measurement of gain on defined benefit plans (net of tax) |
118.50 |
237.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
8,947.30 |
9,745.50 |
| 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 |
|
| 1 |
Effective portion of gain/(loss) on cash flow hedge (net of tax) |
(5,282.60) |
(20,295.30) |
|
Total Amount of items that will be reclassified to profit and loss |
(5,282.60) |
(20,295.30) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
3,664.70 |
(10,549.80) |
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 |
80,185.40 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
82,570.60 |
|
Adjustments for decrease (increase) in inventories |
7,408.10 |
|
Adjustments for decrease (increase) in trade receivables, current |
1,115.10 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(12,691.40) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
146.30 |
|
Adjustments for other financial assets, current |
(18,286.60) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(11,664.10) |
|
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
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
66,240.80 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
564.80 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
6,202.00 |
|
Adjustments for other financial liabilities, non-current |
(9,958.50) |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
6,342.80 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(53,665.80) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(842.80) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
5,913.30 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
56,709.00 |
|
Net cash flows from (used in)
operations |
1,36,894.40 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
3,601.70 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,33,292.70 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
1,582.40 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
35,100.00 |
|
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 |
2,482.00 |
|
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 |
1,182.80 |
|
Purchase of property, plant and equipment |
0.00 |
|
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 |
15,849.10 |
|
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 |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
681.90 |
|
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 |
5,817.50 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
15,301.20 |
|
Net cash flows from (used in)
investing activities |
(23,901.30) |
|
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 |
17,772.20 |
|
Repayments of borrowings |
69,716.70 |
|
Payments of lease liabilities |
272.30 |
|
Dividends paid |
12,078.00 |
|
Interest paid |
59,712.30 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(2,613.40) |
|
Net cash flows from (used in)
financing activities |
(1,26,620.50) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(17,229.10) |
|
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 |
(17,229.10) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
34,630.60 |
|
Cash and cash equivalents cash
flow statement at end of period |
17,401.50 |