Integrated Filing — IndAS

General information about company
Scrip Code	532947
NSE Symbol	IRB
MSEI Symbol	IRB
ISIN	INE821I01022
Name of company	IRB INFRASTRUCTURE DEVELOPERS 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	19-May-2025   12:40:00
End date and time of board meeting	19-May-2025   15:17:00
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	21492440000	76134670000
	Other income	686200000	4180800000
	Total income	22178640000	80315470000
2	Expenses
(a)	Cost of materials consumed	2558920000	6009140000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1087530000	4256430000
(e)	Finance costs	4576490000	17919350000
(f)	Depreciation, depletion and amortisation expense	2863130000	10376250000
(f)	Other Expenses
1	Road work and site expenses	6312940000	24924740000
2	Other expenses	1554380000	4885860000
	Total other expenses	7867320000	29810600000
	Total expenses	18953390000	68371770000
3	Total profit before exceptional items and tax	3225250000	11943700000
4	Exceptional items	0	58041280000
5	Total profit before tax	3225250000	69984980000
6	Tax expense
7	Current tax	292810000	1635520000
8	Deferred tax	785220000	2171540000
9	Total tax expenses	1078030000	3807060000
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	2147220000	66177920000
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	-1371080000
16	Total profit (loss) for period	2147220000	64806840000
17	Other comprehensive income net of taxes	-1035270000	-1570500000
18	Total Comprehensive Income for the period	1111950000	63236340000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2147220000	64806840000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-1035270000	-1570500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	6039000000	6039000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		192226790000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.35	10.73
	Diluted earnings (loss) per share from continuing operations	0.35	10.73
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	0.35	10.73
	Diluted earnings (loss) per share from continuing and discontinued operations	0.35	10.73
24	Debt equity ratio	0.0079	0.0079
25	Debt service coverage ratio	0.0116	0.0126
26	Interest service coverage ratio	0.0288	0.0283
27	Disclosure of notes on financial results

Remarks
Debt equity ratio	Debt - Equity ratio : Total Debt (excluding deferred premium obligation) divided by Equity
Debt service coverage ratio	Profit before interest and exceptional item divided by Interest expense (net of moratorium interest and amortisation of transaction cost) together with repayments of long term debt during the period (netted off to the extent of long term loans availed during the same period for the repayment).
Interest service coverage ratio	Profit before interest and depreciation and amortisation expenses divided by interest expense (net of moratorium interest, interest cost on unwinding and amortisation of transaction cost)

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	9639710000
	Capital work-in-progress	7730000
	Investment property	0
	Goodwill	78040000
	Other intangible assets	236441650000
	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	170805590000
	Trade receivables, non-current	4180080000
	Loans, non-current	0
	Other non-current financial assets	58240670000
	Total non-current financial assets	233226340000
	Deferred tax assets (net)	474370000
	Other non-current assets	4520000
	Total non-current assets	479872360000
2	Current assets
	Inventories	3385840000
	Current financial asset
	Current investments	167240000
	Trade receivables, current	3309500000
	Cash and cash equivalents	18595310000
	Bank balance other than cash and cash equivalents	15861610000
	Loans, current	403230000
	Other current financial assets	5259740000
	Total current financial assets	43596630000
	Current tax assets (net)	611260000
	Other current assets	11493620000
	Total current assets	59087350000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	538959710000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	6039000000
	Other equity	192226790000
	Total equity attributable to owners of parent	198265790000
	Non controlling interest	0
	Total equity	198265790000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	186948420000
	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	95147630000
	Total non-current financial liabilities	282096050000
	Provisions, non-current	75480000
	Deferred tax liabilities (net)	20868150000
	Deferred government grants, Non-current	0
	Other non-current liabilities	191830000
	Total non-current liabilities	303231510000
	Current liabilities
	Current financial liabilities
	Borrowings, current	18824790000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1155920000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4061590000
	Total Trade payable	5217510000
	Other current financial liabilities	10885930000
	Total current financial liabilities	34928230000
	Other current liabilities	2447630000
	Provisions, current	84540000
	Current tax liabilities (Net)	2010000
	Deferred government grants, Current	0
	Total current liabilities	37462410000
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	340693920000
	Total equity and liabilites	538959710000
	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	BOT/ TOT Projects	6411490000	24838780000
2	InvITs & Related Assets	3065950000	7603850000
3	Construction	11975330000	45606760000
4	Unallocated corporate	39670000	174450000
	Total Segment Revenue	21492440000	78223840000
	Less: Inter segment revenue	0	0
	Revenue from operations	21492440000	78223840000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	BOT/ TOT Projects	2728410000	11702150000
2	InvITs & Related Assets	2763060000	6990790000
3	Construction	2387790000	11047510000
4	Unallocated corporate	-70850000	-224510000
	Total Profit before tax	7808410000	29515940000
	i. Finance cost	4576490000	4576490000
	ii. Other Unallocable Expenditure net off Unallocable income	6670000	6670000
	Profit before tax	3225250000	68613900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	BOT/ TOT Projects	237080420000	237080420000
2	InvITs & Related Assets	213037000000	213037000000
3	Construction	43212460000	43212460000
4	Unallocated corporate	45629830000	45629830000
	Total Segment Asset	538959710000	538959710000
	Un-allocable Assets	0	0
	Net Segment Asset	538959710000	538959710000
4	Segment Liabilities
	Segment Liabilities
1	BOT/ TOT Projects	101888720000	101888720000
2	InvITs & Related Assets	0	0
3	Construction	12124060000	12124060000
4	Unallocated corporate	226681140000	226681140000
	Total Segment Liabilities	340693920000	340693920000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	340693920000	340693920000
	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	Mark to market gain / (loss) on fair value measurement of investments (net of tax)	-831560000	-1385010000
2	Re-measurement of gain / (loss) on defined benefit plans (net of tax)	43400000	20140000
	Total Amount of items that will not be reclassified to profit and loss	-788160000	-1364870000
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	Effective portion of (loss) on cash flow hedge (net of tax)	-247110000	-205630000
	Total Amount of items that will be reclassified to profit and loss	-247110000	-205630000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1035270000	-1570500000

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			69984980000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			17919350000
	Adjustments for decrease (increase) in inventories			-454960000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			65350000
	Adjustments for decrease (increase) in other current assets			-1018100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-5138740000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1539890000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-866590000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			10376250000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-1483730000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			399470000
	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)			-6359280000
	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)			688220000
	Other adjustments for non-cash items			-58010080000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-45422730000
	Net cash flows from (used in) operations			24562250000
	Dividends received			-384060000
	Interest paid			0
	Interest received			-2761100000
	Income taxes paid (refund)			1705000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			19712090000
	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			9402200000
	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			39260000
	Purchase of property, plant and equipment			1126320000
	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			860300000
	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			9895280000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			2752900000
	Cash receipts from repayment of advances and loans made to other parties			3151900000
	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			2850340000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1958550000
	Net cash flows from (used in) investing activities	3753610000
	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			22969930000
	Repayments of borrowings			12619600000
	Payments of lease liabilities			46600000
	Dividends paid			2415600000
	Interest paid			13983750000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1101500000
	Net cash flows from (used in) financing activities			-7197120000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			16268580000
	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			16268580000
	Cash and cash equivalents cash flow statement at beginning of period			2326730000
	Cash and cash equivalents cash flow statement at end of period			18595310000