Integrated Filing — IndAS

General information about company
Scrip Code	523445
NSE Symbol	RIIL
MSEI Symbol	NOTLISTED
ISIN	INE046A01015
Name of company	RELIANCE INDUSTRIAL INFRASTRUCTURE LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	16-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Infrastructure Support Services
Start date and time of board meeting	16-Apr-2025   10:00:00
End date and time of board meeting	16-Apr-2025   17:30:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	124900000	494900000
	Other income	64500000	248400000
	Total income	189400000	743300000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	24100000	101700000
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	3600000	14600000
(f)	Other Expenses
1	Operating Expense	27600000	118700000
2	Rent	9400000	36300000
3	Other Expenses	99200000	357200000
	Total other expenses	136200000	512200000
	Total expenses	163900000	628500000
3	Total profit before exceptional items and tax	25500000	114800000
4	Exceptional items	0	0
5	Total profit before tax	25500000	114800000
6	Tax expense
7	Current tax	1700000	15000000
8	Deferred tax	-1200000	1500000
9	Total tax expenses	500000	16500000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	25000000	98300000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	7000000	21400000
16	Total profit (loss) for period	32000000	119700000
17	Other comprehensive income net of taxes	18600000	-163000000
18	Total Comprehensive Income for the period	50600000	-43300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
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	151000000	151000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4466400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.12	7.93
	Diluted earnings (loss) per share from continuing operations	2.12	7.93
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	2.12	7.93
	Diluted earnings (loss) per share from continuing and discontinued operations	2.12	7.93
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The figures for the corresponding previous periods have been regrouped rearranged wherever necessary to make them comparable The figures for quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year and the reviewed year to date figures up to the third quarter of the financial year n2 The Company is mainly engaged in Infrastructure business and as such there are no separate reportable segments as per Indian Accounting Standard Operating Segment Ind AS 108 n3 The Board of Directors has recommended subject to approval of Shareholders a dividend of Three Rupees and Fifty Paise per fully paid up equity share of Rupees10 each aggregating Rupees 528.50 Lakh for the financial year ended March 31 2025 n4 The Audit Committee has reviewed the above results and the Board of Directors has approved the above results and its release at their respective meetings held on April 16 2025 The Statutory Auditors of the Company have issued audit report with unmodified opinion on the aforesaid results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	272400000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2595000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	10400000
	Total non-current financial assets	2605400000
	Deferred tax assets (net)
	Other non-current assets	71000000
	Total non-current assets	2948800000
2	Current assets
	Inventories	1500000
	Current financial asset
	Current investments	485500000
	Trade receivables, current	57900000
	Cash and cash equivalents	13800000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	1788200000
	Total current financial assets	2345400000
	Current tax assets (net)
	Other current assets	75700000
	Total current assets	2422600000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5371400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	151000000
	Other equity	4466400000
	Total equity attributable to owners of parent	4617400000
	Non controlling interest	0
	Total equity	4617400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	166300000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	166300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	520800000
	Total Trade payable	523600000
	Other current financial liabilities	5800000
	Total current financial liabilities	529400000
	Other current liabilities	50900000
	Provisions, current	7400000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	587700000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	754000000
	Total equity and liabilites	5371400000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1 The figures for the corresponding previous periods have been regrouped rearranged wherever necessary to make them comparable The figures for quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year and the reviewed year to date figures up to the third quarter of the financial year n2 The Company is mainly engaged in Infrastructure business and as such there are no separate reportable segments as per Indian Accounting Standard Operating Segment Ind AS 108 n3 The Board of Directors has recommended subject to approval of Shareholders a dividend of Three Rupees and Fifty Paise per fully paid up equity share of Rupees10 each aggregating Rupees 528.50 Lakh for the financial year ended March 31 2025 n4 The Audit Committee has reviewed the above results and the Board of Directors has approved the above results and its release at their respective meetings held on April 16 2025 The Statutory Auditors of the Company have issued audit report with unmodified opinion on the aforesaid results

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Items that will not be reclassified to Profit or Loss	20100000	-199200000
	Total Amount of items that will not be reclassified to profit and loss	20100000	-199200000
2	Income tax relating to items that will not be reclassified to profit or loss	3100000	-28300000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit or Loss	2200000	10600000
	Total Amount of items that will be reclassified to profit and loss	2200000	10600000
4	Income tax relating to items that will be reclassified to profit or loss	600000	2700000
5	Total Other comprehensive income	18600000	-163000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			114800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			900000
	Adjustments for decrease (increase) in trade receivables, current			-30700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-1400000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			155600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			14600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			3700000
	Adjustments for interest income			205900000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-36400000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-107000000
	Net cash flows from (used in) operations			7800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			38100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-30300000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			64500000
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			2200000
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			3700000
	Interest received			16600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	87000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			53400000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-53400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			3300000
	Cash and cash equivalents cash flow statement at beginning of period			10500000
	Cash and cash equivalents cash flow statement at end of period			13800000