Integrated Filing — IndAS

General information about company
Scrip Code	533761
NSE Symbol	GPTINFRA
MSEI Symbol	NOTLISTED
ISIN	INE390G01014
Name of company	GPT 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Multi segment
Description of single segment
Start date and time of board meeting	16-May-2025   15:45:00
End date and time of board meeting	16-May-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
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	2022-05-14
Indicate Company website link for updated RPT policy of the Company	https://gptinfra.in//docs/corporate_policy/GIL_Related_Party_Transaction_Policy_2022.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
There is no such case

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	3689651000	11592649000
	Other income	45341000	150312000
	Total income	3734992000	11742961000
2	Expenses
(a)	Cost of materials consumed	1505596000	4336409000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	35137000	450000
(d)	Employee benefit expense	162100000	574456000
(e)	Finance costs	52711000	248123000
(f)	Depreciation, depletion and amortisation expense	44108000	157028000
(f)	Other Expenses
1	Payment to subcontractors	978627000	3378461000
2	Other Expenses	591728000	1888552000
	Total other expenses	1570355000	5267013000
	Total expenses	3370007000	10583479000
3	Total profit before exceptional items and tax	364985000	1159482000
4	Exceptional items	0	0
5	Total profit before tax	364985000	1159482000
6	Tax expense
7	Current tax	74587000	271157000
8	Deferred tax	15739000	3109000
9	Total tax expenses	90326000	274266000
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	274659000	885216000
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	274659000	885216000
17	Other comprehensive income net of taxes	1870000	1870000
18	Total Comprehensive Income for the period	276529000	887086000
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	1263646000	1263646000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3925857000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.19	7.24
	Diluted earnings (loss) per share from continuing operations	2.19	7.24
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	2.19	7.24
	Diluted earnings (loss) per share from continuing and discontinued operations	2.19	7.24
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	1093516000
	Capital work-in-progress	92464000
	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	733328000
	Trade receivables, non-current	3271000
	Loans, non-current	56012000
	Other non-current financial assets	69707000
	Total non-current financial assets	862318000
	Deferred tax assets (net)	0
	Other non-current assets	450680000
	Total non-current assets	2498978000
2	Current assets
	Inventories	1410981000
	Current financial asset
	Current investments	93316000
	Trade receivables, current	828573000
	Cash and cash equivalents	77839000
	Bank balance other than cash and cash equivalents	21381000
	Loans, current	32125000
	Other current financial assets	560591000
	Total current financial assets	1613825000
	Current tax assets (net)	0
	Other current assets	3592507000
	Total current assets	6617313000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9116291000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1263646000
	Other equity	3925857000
	Total equity attributable to owners of parent	5189503000
	Non controlling interest
	Total equity	5189503000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	213817000
	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	287838000
	Total Trade payable	287838000
	Other non-current financial liabilities	0
	Total non-current financial liabilities	501655000
	Provisions, non-current	73235000
	Deferred tax liabilities (net)	21174000
	Deferred government grants, Non-current	0
	Other non-current liabilities	106473000
	Total non-current liabilities	702537000
	Current liabilities
	Current financial liabilities
	Borrowings, current	992862000
	Trade payables, 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	1932795000
	Total Trade payable	1932795000
	Other current financial liabilities	144619000
	Total current financial liabilities	3070276000
	Other current liabilities	20617000
	Provisions, current	11338000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	122020000
	Total current liabilities	3224251000
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	3926788000
	Total equity and liabilites	9116291000
	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)
1	Infrastructure	3471520000	10953389000
2	Concrete Sleeper	218131000	651970000
	Total Segment Revenue	3689651000	11605359000
	Less: Inter segment revenue	0	0
	Revenue from operations	3689651000	11592649000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Infrastructure	444710000	1449866000
2	Concrete Sleeper	18184000	60218000
	Total Profit before tax	462894000	1510084000
	i. Finance cost	52711000	52711000
	ii. Other Unallocable Expenditure net off Unallocable income	45198000	45198000
	Profit before tax	364985000	1159482000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Infrastructure	7501385000	7501385000
2	Concrete Sleeper	537901000	537901000
	Total Segment Asset	8039286000	8039286000
	Un-allocable Assets	1077005000	1077005000
	Net Segment Asset	9116291000	9116291000
4	Segment Liabilities
	Segment Liabilities
1	Infrastructure	2486294000	2486294000
2	Concrete Sleeper	64917000	64917000
	Total Segment Liabilities	2551211000	2551211000
	Un-allocable Liabilities	1375578000	1375578000
	Net Segment Liabilities	3926789000	3926789000
	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	-1870000	-1870000
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	1870000	1870000

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			1159482000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			248123000
	Adjustments for decrease (increase) in inventories			-328115000
	Adjustments for decrease (increase) in trade receivables, current			-165391000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-916440000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-36682000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			558154000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-83363000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			157028000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			4097000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			22316000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-14615000
	Adjustments for dividend income			0
	Adjustments for interest income			111491000
	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			33692000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-632687000
	Net cash flows from (used in) operations			526795000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			287503000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			239292000
	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			8333000
	Other cash payments to acquire equity or debt instruments of other entities			100032000
	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			6203000
	Purchase of property, plant and equipment			602781000
	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			15720000
	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			0
	Interest received			38612000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-19416000
	Net cash flows from (used in) investing activities	-684801000
	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			1718569000
	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			264423000
	Repayments of borrowings			919076000
	Payments of lease liabilities			22080000
	Dividends paid			310863000
	Interest paid			243761000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			487212000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			41703000
	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			41703000
	Cash and cash equivalents cash flow statement at beginning of period			36136000
	Cash and cash equivalents cash flow statement at end of period			77839000