Integrated Filing — IndAS

General information about company
Scrip Code	543317
NSE Symbol	GRINFRA
MSEI Symbol	NOTLISTED
ISIN	INE201P01022
Name of company	G R INFRAPROJECTS 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-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	Engineering, Procurement and Construction
Start date and time of board meeting	15-May-2025   17:30:00
End date and time of board meeting	15-May-2025   20:05:00
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	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	Yes
(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	2024-11-07
Indicate Company website link for updated RPT policy of the Company	https://www.grinfra.com/policies/
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 deflauts reported during the qurter and financial year ended 31st March 2025

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	19904085000	65155678000
	Other income	1388872000	5003440000
	Total income	21292957000	70159118000
2	Expenses
(a)	Cost of materials consumed	1041828000	3025145000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	9271000	21731000
(d)	Employee benefit expense	1479277000	6053440000
(e)	Finance costs	154698000	856867000
(f)	Depreciation, depletion and amortisation expense	572494000	2448322000
(f)	Other Expenses
1	Construction Expenses	13272002000	45551844000
2	Other Expenses	617239000	1458252000
	Total other expenses	13889241000	47010096000
	Total expenses	17146809000	59415601000
3	Total profit before exceptional items and tax	4146148000	10743517000
4	Exceptional items	373684000	235714000
5	Total profit before tax	4519832000	10979231000
6	Tax expense
7	Current tax	856511000	2881616000
8	Deferred tax	-49038000	31546000
9	Total tax expenses	807473000	2913162000
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	3712359000	8066069000
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	3712359000	8066069000
17	Other comprehensive income net of taxes	5146000	-26846000
18	Total Comprehensive Income for the period	3717505000	8039223000
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	487303000	483703000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		78393717000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	38.37	83.4
	Diluted earnings (loss) per share from continuing operations	38.35	83.35
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	38.37	83.4
	Diluted earnings (loss) per share from continuing and discontinued operations	38.35	83.35
24	Debt equity ratio	0.0007	0.0007
25	Debt service coverage ratio	0.0966	0.0271
26	Interest service coverage ratio	0.3666	0.1662
27	Disclosure of notes on financial 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	10693605000
	Capital work-in-progress	1372027000
	Investment property	0
	Goodwill	0
	Other intangible assets	3953000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	26796881000
	Trade receivables, non-current
	Loans, non-current	14422075000
	Other non-current financial assets	40839000
	Total non-current financial assets	41259795000
	Deferred tax assets (net)	173875000
	Other non-current assets	259412000
	Total non-current assets	53762667000
2	Current assets
	Inventories	5380137000
	Current financial asset
	Current investments	3133211000
	Trade receivables, current	18421744000
	Cash and cash equivalents	4335482000
	Bank balance other than cash and cash equivalents	1514191000
	Loans, current	0
	Other current financial assets	10860881000
	Total current financial assets	38265509000
	Current tax assets (net)	0
	Other current assets	591870000
	Total current assets	44237516000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	98000183000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	483703000
	Other equity	78393717000
	Total equity attributable to owners of parent	78877420000
	Non controlling interest
	Total equity	78877420000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3629014000
	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	10181000
	Total non-current financial liabilities	3639195000
	Provisions, non-current	215612000
	Deferred tax liabilities (net)	1830128000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	5684935000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1494387000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	499286000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7940379000
	Total Trade payable	8439665000
	Other current financial liabilities	1122414000
	Total current financial liabilities	11056466000
	Other current liabilities	1137037000
	Provisions, current	887142000
	Current tax liabilities (Net)	357183000
	Deferred government grants, Current	0
	Total current liabilities	13437828000
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	19122763000
	Total equity and liabilites	98000183000
	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
1	Re-measurement loss of defined benefit plans	9006000	-36980000
2	Net(loss)/gain of equity instruments	-2067000	1070000
	Total Amount of items that will not be reclassified to profit and loss	6939000	-35910000
2	Income tax relating to items that will not be reclassified to profit or loss	1793000	-9064000
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	5146000	-26846000

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			10979231000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			856867000
	Adjustments for decrease (increase) in inventories			2296409000
	Adjustments for decrease (increase) in trade receivables, current			-1636104000
	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			1253616000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			519623000
	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			2448322000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-36007000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-1337420000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-22735000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-157361000
	Other adjustments to reconcile profit (loss)			-235714000
	Other adjustments for non-cash items			21737000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3971233000
	Net cash flows from (used in) operations			14950464000
	Dividends received			-1173067000
	Interest paid			0
	Interest received			-2571632000
	Income taxes paid (refund)			2562726000
	Other inflows (outflows) of cash			38909000
	Net cash flows from (used in) operating activities			8681948000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			992372000
	Cash flows used in obtaining control of subsidiaries or other businesses			181272000
	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			1029026000
	Purchase of property, plant and equipment			1330275000
	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			5288033000
	Cash receipts from repayment of advances and loans made to other parties			4200678000
	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			1182714000
	Interest received			1237205000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4408477000
	Net cash flows from (used in) investing activities	-2566062000
	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			51298000
	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			1250000000
	Repayments of borrowings			3609637000
	Payments of lease liabilities			87273000
	Dividends paid			1209254000
	Interest paid			769507000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4374373000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1741513000
	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			1741513000
	Cash and cash equivalents cash flow statement at beginning of period			2593969000
	Cash and cash equivalents cash flow statement at end of period			4335482000