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	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	Multi segment
Description of single segment
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

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	22755742000	73947041000
	Other income	502706000	1954207000
	Total income	23258448000	75901248000
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	1473652000	6043428000
(e)	Finance costs	1206254000	4480462000
(f)	Depreciation, depletion and amortisation expense	571616000	2445794000
(f)	Other Expenses
1	Construction Expenses	13854040000	46421199000
2	Other Expenses	924040000	2073150000
3	Share of Profit of Associate	-642196000	-2098137000
	Total other expenses	14135884000	46396212000
	Total expenses	18438505000	62412772000
3	Total profit before exceptional items and tax	4819943000	13488476000
4	Exceptional items	218738000	-122609000
5	Total profit before tax	5038681000	13365867000
6	Tax expense
7	Current tax	922359000	3038538000
8	Deferred tax	84727000	173376000
9	Total tax expenses	1007086000	3211914000
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	4031595000	10153953000
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	4031595000	10153953000
17	Other comprehensive income net of taxes	5146000	-26846000
18	Total Comprehensive Income for the period	4036741000	10127107000
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	4044108000	10116510000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-7367000	10597000
21	Details of equity share capital
	Paid-up equity share capital	483703000	483703000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	41.75	104.88
	Diluted earnings (loss) per share from continuing operations	41.72	104.81
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	41.75	104.88
	Diluted earnings (loss) per share from continuing and discontinued operations	41.72	104.81
24	Debt equity ratio	0.0059	0.0059
25	Debt service coverage ratio	0.027	0.0192
26	Interest service coverage ratio	0.0541	0.0414
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	10824536000
	Capital work-in-progress	1473491000
	Investment property	1966000
	Goodwill	0
	Other intangible assets	3953000
	Intangible assets under development	22057000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	21615226000
	Non-current financial assets
	Non-current investments	26702000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	31926012000
	Total non-current financial assets	31952714000
	Deferred tax assets (net)	40418000
	Other non-current assets	34143780000
	Total non-current assets	100078141000
2	Current assets
	Inventories	5380137000
	Current financial asset
	Current investments	3303013000
	Trade receivables, current	2247181000
	Cash and cash equivalents	6594899000
	Bank balance other than cash and cash equivalents	2361720000
	Loans, current	0
	Other current financial assets	4643122000
	Total current financial assets	19149935000
	Current tax assets (net)	0
	Other current assets	24685122000
	Total current assets	49215194000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	149293335000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	483703000
	Other equity	84431666000
	Total equity attributable to owners of parent	84915369000
	Non controlling interest	116666000
	Total equity	85032035000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	45580754000
	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	45590935000
	Provisions, non-current	215612000
	Deferred tax liabilities (net)	1458293000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	47264840000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4080856000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	763821000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7988910000
	Total Trade payable	8752731000
	Other current financial liabilities	1090586000
	Total current financial liabilities	13924173000
	Other current liabilities	1826817000
	Provisions, current	887142000
	Current tax liabilities (Net)	358328000
	Deferred government grants, Current	0
	Total current liabilities	16996460000
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	64261300000
	Total equity and liabilites	149293335000
	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)
1	Engineering, Procurement and Construction (EPC)	2958718000	10763611000
2	Build, Operate and Transfer (BOT)/ Annuity Projects	18255133000	58122972000
3	Others	1541891000	5060458000
	Total Segment Revenue	22755742000	73947041000
	Less: Inter segment revenue
	Revenue from operations	22755742000	73947041000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Engineering, Procurement and Construction (EPC)	702128000	2055521000
2	Build, Operate and Transfer (BOT)/ Annuity Projects	4440498000	11906082000
3	Others	1216842000	3388771000
	Total Profit before tax	6359468000	17350374000
	i. Finance cost	1206254000	1206254000
	ii. Other Unallocable Expenditure net off Unallocable income	114533000	114533000
	Profit before tax	5038681000	13365867000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Engineering, Procurement and Construction (EPC)	6866685000	6866685000
2	Build, Operate and Transfer (BOT)/ Annuity Projects	102744127000	102744127000
3	Others	3458480000	3458480000
	Total Segment Asset	113069292000	113069292000
	Un-allocable Assets	36224043000	36224043000
	Net Segment Asset	149293335000	149293335000
4	Segment Liabilities
	Segment Liabilities
1	Engineering, Procurement and Construction (EPC)	5513940000	5513940000
2	Build, Operate and Transfer (BOT)/ Annuity Projects	51482855000	51482855000
3	Others	493307000	493307000
	Total Segment Liabilities	57490102000	57490102000
	Un-allocable Liabilities	6771198000	6771198000
	Net Segment Liabilities	64261300000	64261300000
	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	Re-measurements loss of defined benefit plans	9006000	-36980000
2	Fair value Gain/ (Loss) 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	0	0
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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			13365867000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4480462000
	Adjustments for decrease (increase) in inventories			2296406000
	Adjustments for decrease (increase) in trade receivables, current			258014000
	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			-4014020000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			868054000
	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			2445794000
	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			-1842116000
	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			0
	Adjustments for share-based payments			38909000
	Adjustments for fair value losses (gains)			-203755000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-32994399000
	Other adjustments to reconcile profit (loss)			-432157000
	Other adjustments for non-cash items			454870000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-2098137000
	Total adjustments for reconcile profit (loss)			-30742075000
	Net cash flows from (used in) operations			-17376208000
	Dividends received			0
	Interest paid			0
	Interest received			-496049000
	Income taxes paid (refund)			2552415000
	Other inflows (outflows) of cash			108726000
	Net cash flows from (used in) operating activities			-20315946000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			5074973000
	Cash flows used in obtaining control of subsidiaries or other businesses			180672000
	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			1029044000
	Purchase of property, plant and equipment			1558362000
	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			1182714000
	Interest received			3337955000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4558239000
	Net cash flows from (used in) investing activities	4327413000
	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			27677900000
	Repayments of borrowings			4777167000
	Payments of lease liabilities			87273000
	Dividends paid			1209254000
	Interest paid			4410811000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			17244693000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1256160000
	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			1256160000
	Cash and cash equivalents cash flow statement at beginning of period			5338739000
	Cash and cash equivalents cash flow statement at end of period			6594899000