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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	03-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	27-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Construction & Development of Infrastructure Projects
Start date and time of board meeting	03-May-2025   11:00:00
End date and time of board meeting	03-May-2025   13:40:00
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
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	2025-02-03
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
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	Standalone	Standalone
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	1134190000	2468810000
	Other income	39876000	157150000
	Total income	1174066000	2625960000
2	Expenses
(a)	Cost of materials consumed	698700000	1749432000
(b)	Purchases of stock-in-trade	0	12824000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	335920000	383816000
(d)	Employee benefit expense	13004000	50939000
(e)	Finance costs	7798000	38707000
(f)	Depreciation, depletion and amortisation expense	3830000	14147000
(f)	Other Expenses
1	Other Expenses	28417000	77181000
	Total other expenses	28417000	77181000
	Total expenses	1087669000	2327046000
3	Total profit before exceptional items and tax	86397000	298914000
4	Exceptional items	0	0
5	Total profit before tax	86397000	298914000
6	Tax expense
7	Current tax	24918000	84259000
8	Deferred tax	718000	-710000
9	Total tax expenses	25636000	83549000
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	60761000	215365000
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	0	0
16	Total profit (loss) for period	60761000	215365000
17	Other comprehensive income net of taxes	-350000	-350000
18	Total Comprehensive Income for the period	60411000	215015000
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	393889000	393889000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		1416416000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.15	0.55
	Diluted earnings (loss) per share from continuing operations	0.15	0.55
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	0.15	0.55
	Diluted earnings (loss) per share from continuing and discontinued operations	0.15	0.55
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		2tStatement of standalone Cash Flows is attached in Annexure I.ttttt nt n3tThese 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. nt n4tThe above standalone Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 03/05/2025. The statutory auditors of the company have conducted audit of these financial results in terms of Regulation 33 of SEBI (Listing obligations and disclosure requirements) Regulation, 2015 and have issued unmodified audit report on the same. nt n5tFigures for the quarter ended 31 March 2025 and 31 March 2024 as reported in these financial results are the balancing figures between audited figures in respect of full finacial year and the published year to date figures up to the end of the third quarter of the relevant financial year. Also the figures upto the end of the third quater has only been reviewed and not subject to audit. n6tThe 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. nt n7tThe Income-Tax Department had carried out a search operation at the Company's various business premises and residential premises of promoters and certain key employees of the company, under Section 132 of the Income-tax Act, 1961 on September 08, 2021. The Company had made the necessary disclosures to the stock exchanges in this regard on September 12, 2021, in accordance with Regulation 30 of the SEBI (LODR) Regulations, 2015 (as amended). As of the date of issuing these financial results, the Company has received notices under Section 148 and / or Section 142(1)/143(2) of the Income Tax Act, 1961 for the assessment years 2014-15, 2016-17 to 2022-23, to which the Company has responded. Till the quarter and year ended March 31, 2025, the Company received orders for assessment years 2014-15, 2016-17 to 2022-23 and the Company has filed the necessary response and / or appeal. Management believes that these developments are unlikely to have a significant impact on the Company's financial position as of March 31, 2025, and its performance for the quarter and year ended on that date, as presented in these standalone financial results. However, due to the nature and complexity of the matter, the final outcome remains uncertain, making it currently impossible for the management to determine the potential impact, if any, on the results related to this issue. The statutory auditors have issued an Emphasis of Matter in their audit report on the standalone financial results for the quarter and year ended March 31, 2025, highlighting this matter. n

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	64019000
	Capital work-in-progress	0
	Investment property	312067000
	Goodwill	0
	Other intangible assets	257000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1087289000
	Trade receivables, non-current	0
	Loans, non-current	1322000
	Other non-current financial assets	150827000
	Total non-current financial assets	1239438000
	Deferred tax assets (net)
	Other non-current assets	86609000
	Total non-current assets	1702390000
2	Current assets
	Inventories	762651000
	Current financial asset
	Current investments	100252000
	Trade receivables, current	44353000
	Cash and cash equivalents	231393000
	Bank balance other than cash and cash equivalents	31117000
	Loans, current	899046000
	Other current financial assets	979000
	Total current financial assets	1307140000
	Current tax assets (net)
	Other current assets	4833989000
	Total current assets	6903780000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	8606170000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	393889000
	Other equity	1416436000
	Total equity attributable to owners of parent	1810325000
	Non controlling interest
	Total equity	1810325000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	225443000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	76044000
	Total non-current financial liabilities	301487000
	Provisions, non-current	11155000
	Deferred tax liabilities (net)	92300000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	404942000
	Current liabilities
	Current financial liabilities
	Borrowings, current	35678000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	20686000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	231882000
	Total Trade payable	252568000
	Other current financial liabilities	16188000
	Total current financial liabilities	304434000
	Other current liabilities	6040610000
	Provisions, current	21856000
	Current tax liabilities (Net)	24003000
	Deferred government grants, Current
	Total current liabilities	6390903000
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	6795845000
	Total equity and liabilites	8606170000
	Disclosure of notes on assets and liabilities

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		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
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	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	468000	468000
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	-118000	-118000
5	Total Other comprehensive income	-350000	-350000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			298914000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			38707000
	Adjustments for decrease (increase) in inventories			383816000
	Adjustments for decrease (increase) in trade receivables, current			35174000
	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			-260874000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2215000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			50187000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			31221000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			14147000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			6923000
	Adjustments for provisions, non-current			681000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			39077000
	Adjustments for unrealised foreign exchange losses gains			-257000
	Adjustments for dividend income			0
	Adjustments for interest income			154703000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-2187000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			27312000
	Total adjustments for reconcile profit (loss)			207009000
	Net cash flows from (used in) operations			505923000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			75290000
	Other inflows (outflows) of cash			195576000
	Net cash flows from (used in) operating activities			626209000
	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			0
	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			0
	Purchase of property, plant and equipment			31910000
	Proceeds from sales of investment property			0
	Purchase of investment property			179238000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			323000
	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			188123000
	Cash receipts from repayment of advances and loans made to other parties			2344000
	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			0
	Interest received			154497000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-30286000
	Net cash flows from (used in) investing activities	-273039000
	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			84721000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			39359000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-124080000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			229090000
	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			229090000
	Cash and cash equivalents cash flow statement at beginning of period			2303000
	Cash and cash equivalents cash flow statement at end of period			231393000