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	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	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

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	1134190000	2468810000
	Other income	38310000	151551000
	Total income	1172500000	2620361000
2	Expenses
(a)	Cost of materials consumed	710151000	1773315000
(b)	Purchases of stock-in-trade	0	12824000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	324469000	359933000
(d)	Employee benefit expense	13004000	50939000
(e)	Finance costs	7637000	38003000
(f)	Depreciation, depletion and amortisation expense	3830000	14147000
(f)	Other Expenses
1	Other Expenses	15568000	50406000
	Total other expenses	15568000	50406000
	Total expenses	1074659000	2299567000
3	Total profit before exceptional items and tax	97841000	320794000
4	Exceptional items	0	0
5	Total profit before tax	97841000	320794000
6	Tax expense
7	Current tax	24918000	84259000
8	Deferred tax	364000	-1942000
9	Total tax expenses	25282000	82317000
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	72559000	238477000
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	-18954000	-33492000
16	Total profit (loss) for period	53605000	204985000
17	Other comprehensive income net of taxes	-350000	-350000
18	Total Comprehensive Income for the period	53255000	204635000
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		1248269000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.14	0.52
	Diluted earnings (loss) per share from continuing operations	0.14	0.52
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	0.14	0.52
	Diluted earnings (loss) per share from continuing and discontinued operations	0.14	0.52
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		2tStatement of Consolidated Cash Flows is attached in Annexure I. 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 Consolidated Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 03 May 2025. The statutory auditors of the group 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. nt n6tThe 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. nt n7tThe Income-Tax Department had carried out a search operation at the Group's various business premises and residential premises of promoters and certain key employees of the Group, 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 Group 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 Group has responded. Till the quarter and year ended March 31, 2025, the Group received orders for assessment years 2014-15, 2016-17 to 2022-23 and the Group has filed the necessary response and / or appeal. Management believes that these developments are unlikely to have a significant impact on the Group's financial position as of March 31, 2025, and its performance for the quarter and year ended on that date, as presented in these consolidated financial results. However, as the matter is sub-juidice, 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 consolidated financial results for the quarter and year ended March 31, 2025, highlighting this matter. ntttttt n8tThe Company has the following subsidiaries / associate / joint ventures as on 31-March-2025. This confirmation is published pursuant to the direction issued by the stock exchanges: n(i) Nila Terminals (Amreli) Private Limited - Wholly Owned Subsidiary n(ii) Romanovia Industrial Park Private Limited - Joint Venture n(iii) Kent Residential & Industrial Park LLP - Joint Venture n(iv) Vyapnila Terminals (Modasa) Private Limited - Associate n 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		Consolidated
	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	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	920766000
	Trade receivables, non-current	0
	Loans, non-current	1322000
	Other non-current financial assets	156062000
	Total non-current financial assets	1078150000
	Deferred tax assets (net)
	Other non-current assets	86609000
	Total non-current assets	1541102000
2	Current assets
	Inventories	1078108000
	Current financial asset
	Current investments	100252000
	Trade receivables, current	44353000
	Cash and cash equivalents	231492000
	Bank balance other than cash and cash equivalents	31167000
	Loans, current	807224000
	Other current financial assets	979000
	Total current financial assets	1215467000
	Current tax assets (net)
	Other current assets	4868045000
	Total current assets	7161620000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	8702722000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	393889000
	Other equity	1248269000
	Total equity attributable to owners of parent	1642158000
	Non controlling interest
	Total equity	1642158000
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)	45284000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	357926000
	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	231936000
	Total Trade payable	252622000
	Other current financial liabilities	16188000
	Total current financial liabilities	304488000
	Other current liabilities	6352291000
	Provisions, current	21856000
	Current tax liabilities (Net)	24003000
	Deferred government grants, Current
	Total current liabilities	6702638000
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	7060564000
	Total equity and liabilites	8702722000
	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		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
	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			320794000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			38003000
	Adjustments for decrease (increase) in inventories			359933000
	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			0
	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			50190000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			31912000
	Adjustments for increase (decrease) in other non-current liabilities			-260882000
	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			6057000
	Adjustments for provisions, non-current			1547000
	Adjustments for other financial liabilities, current			39077000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			149102000
	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			-257000
	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			0
	Total adjustments for reconcile profit (loss)			161397000
	Net cash flows from (used in) operations			482191000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			75293000
	Other inflows (outflows) of cash			195244000
	Net cash flows from (used in) operating activities			602142000
	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			179239000
	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			2344000
	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			-159088000
	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			148896000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-30336000
	Net cash flows from (used in) investing activities	-249656000
	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			84748000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			38655000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-123403000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			229083000
	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			229083000
	Cash and cash equivalents cash flow statement at beginning of period			2409000
	Cash and cash equivalents cash flow statement at end of period			231492000