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	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	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

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	3807434000	11880714000
	Other income	6492000	62262000
	Total income	3813926000	11942976000
2	Expenses
(a)	Cost of materials consumed	1518984000	4436825000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	164224000	124219000
(d)	Employee benefit expense	160602000	616818000
(e)	Finance costs	56455000	258790000
(f)	Depreciation, depletion and amortisation expense	49532000	175784000
(f)	Other Expenses
1	Payment to Subcontractors	978627000	3378461000
2	Other Expenses	599143000	1965057000
3	Impairment Loss	0	4097000
	Total other expenses	1577770000	5347615000
	Total expenses	3527567000	10960051000
3	Total profit before exceptional items and tax	286359000	982925000
4	Exceptional items	0	0
5	Total profit before tax	286359000	982925000
6	Tax expense
7	Current tax	75509000	274170000
8	Deferred tax	-13861000	-40539000
9	Total tax expenses	61648000	233631000
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	224711000	749294000
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	-2408000	-9172000
16	Total profit (loss) for period	222303000	740122000
17	Other comprehensive income net of taxes	5204000	6435000
18	Total Comprehensive Income for the period	227507000	746557000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	242355000	800683000
	Total profit or loss, attributable to non-controlling interests	-20052000	-20052000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	247559000	807118000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-20052000	-60561000
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		3971675000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.93	6.55
	Diluted earnings (loss) per share from continuing operations	1.93	6.55
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	1.93	6.55
	Diluted earnings (loss) per share from continuing and discontinued operations	1.93	6.55
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1578746000
	Capital work-in-progress	92464000
	Investment property
	Goodwill	62372000
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	224799000
	Trade receivables, non-current	3271000
	Loans, non-current	1744000
	Other non-current financial assets	69707000
	Total non-current financial assets	299521000
	Deferred tax assets (net)	64082000
	Other non-current assets	496647000
	Total non-current assets	2593832000
2	Current assets
	Inventories	1620925000
	Current financial asset
	Current investments	93315000
	Trade receivables, current	956532000
	Cash and cash equivalents	102532000
	Bank balance other than cash and cash equivalents	21381000
	Loans, current	63972000
	Other current financial assets	370696000
	Total current financial assets	1608428000
	Current tax assets (net)
	Other current assets	3608382000
	Total current assets	6837735000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	9431567000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1263646000
	Other equity	3971675000
	Total equity attributable to owners of parent	5235321000
	Non controlling interest	-76984000
	Total equity	5158337000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	219508000
	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
	Total non-current financial liabilities	507346000
	Provisions, non-current	73234000
	Deferred tax liabilities (net)	21174000
	Deferred government grants, Non-current
	Other non-current liabilities	106473000
	Total non-current liabilities	708227000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1047321000
	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	2077559000
	Total Trade payable	2077559000
	Other current financial liabilities	132734000
	Total current financial liabilities	3257614000
	Other current liabilities	294730000
	Provisions, current	12659000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	3565003000
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	4273230000
	Total equity and liabilites	9431567000
	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	Infrastructure	3471520000	10953389000
2	Concrete Sleeper	335914000	940035000
3	Others	0	0
	Total Segment Revenue	3807434000	11893424000
	Less: Inter segment revenue	0	0
	Revenue from operations	3807434000	11880714000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Infrastructure	444710000	1449866000
2	Concrete Sleeper	-42099000	-31247000
3	Others	2791000	8115000
	Total Profit before tax	405402000	1426734000
	i. Finance cost	56455000	56455000
	ii. Other Unallocable Expenditure net off Unallocable income	62588000	62588000
	Profit before tax	286359000	982925000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Infrastructure	7501385000	7501385000
2	Concrete Sleeper	1502615000	1502615000
3	Others	64149000	64149000
	Total Segment Asset	9068149000	9068149000
	Un-allocable Assets	363418000	363418000
	Net Segment Asset	9431567000	9431567000
4	Segment Liabilities
	Segment Liabilities
1	Infrastructure	2486330000	2486330000
2	Concrete Sleeper	409911000	409911000
3	Others	1411000	1411000
	Total Segment Liabilities	2897652000	2897652000
	Un-allocable Liabilities	1375578000	1375578000
	Net Segment Liabilities	4273230000	4273230000
	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	Exchange Difference on translation of foreign operation	7074000	8305000
	Total Amount of items that will not be reclassified to profit and loss	7074000	8305000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Remeasurement of defined benefit plan	-2499000	-2499000
	Total Amount of items that will be reclassified to profit and loss	-2499000	-2499000
4	Income tax relating to items that will be reclassified to profit or loss	-629000	-629000
5	Total Other comprehensive income	5204000	6435000

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			982925000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			258790000
	Adjustments for decrease (increase) in inventories			-281728000
	Adjustments for decrease (increase) in trade receivables, current			-274668000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-906087000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-32955000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			568010000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			32694000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			175784000
	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			31170000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			35806000
	Adjustments for dividend income			0
	Adjustments for interest income			37683000
	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			33712000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-9172000
	Total adjustments for reconcile profit (loss)			-402230000
	Net cash flows from (used in) operations			580695000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			291914000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			288781000
	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			608976000
	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			62206000
	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			33375000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-19416000
	Net cash flows from (used in) investing activities	-742719000
	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			884702000
	Payments of lease liabilities			22080000
	Dividends paid			310863000
	Interest paid			251769000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			513578000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			59640000
	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			59640000
	Cash and cash equivalents cash flow statement at beginning of period			42892000
	Cash and cash equivalents cash flow statement at end of period			102532000