Integrated Filing — IndAS

General information about company
Scrip Code	532947
NSE Symbol	IRB
MSEI Symbol	NOTLISTED
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	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	INFRASTRUCTURE
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
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	No
(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	2022-05-17
Indicate Company website link for updated RPT policy of the Company	https://www.irb.co.in/home/investors-relations-code-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

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	14661390000	50633420000
	Other income	1441120000	7471000000
	Total income	16102510000	58104420000
2	Expenses
(a)	Cost of materials consumed	0	0
(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	106160000	699200000
(e)	Finance costs	1567790000	5774230000
(f)	Depreciation, depletion and amortisation expense	742980000	2125470000
(f)	Other Expenses
1	Contract and site expense	10121250000	39324390000
	Total other expenses	10121250000	39324390000
	Total expenses	12538180000	47923290000
3	Total profit before exceptional items and tax	3564330000	10181130000
4	Exceptional items	0	47949120000
5	Total profit before tax	3564330000	58130250000
6	Tax expense
7	Current tax	27950000	295010000
8	Deferred tax	751990000	1694660000
9	Total tax expenses	779940000	1989670000
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	2784390000	56140580000
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	2784390000	56140580000
17	Other comprehensive income net of taxes	-1067890000	-1589390000
18	Total Comprehensive Income for the period	1716500000	54551190000
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	6039000000	6039000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		140939220000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.46	9.3
	Diluted earnings (loss) per share from continuing operations	0.46	9.3
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	0.46	9.3
	Diluted earnings (loss) per share from continuing and discontinued operations	0.46	9.3
24	Debt equity ratio	0.0074	0.0074
25	Debt service coverage ratio	0.0269	0.0314
26	Interest service coverage ratio	0.0367	0.0314
27	Disclosure of notes on financial results

Remarks
Debt equity ratio	Debt - Equity ratio : Total Debt divided by Equity
Debt service coverage ratio	Debt Service Coverage Ratio (DSCR) (no. of times) : Profit before interest and exceptional item, divided by Interest expense (net of moratorium interest, interest cost on unwinding (long term unsecured loans) 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	Interest coverage ratio (no. of times) : Profit before interest and exceptional items divided by interest expense (net of moratorium interest, interest cost on unwinding (long term unsecured loans) 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	0
	Capital work-in-progress	0
	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	203988360000
	Trade receivables, non-current	4180080000
	Loans, non-current	11824740000
	Other non-current financial assets	39048820000
	Total non-current financial assets	259042000000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	259042000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	2784930000
	Cash and cash equivalents	17625370000
	Bank balance other than cash and cash equivalents	13807990000
	Loans, current	1088210000
	Other current financial assets	1378140000
	Total current financial assets	36684640000
	Current tax assets (net)	535440000
	Other current assets	7370540000
	Total current assets	44590620000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	303632620000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	6039000000
	Other equity	140939220000
	Total equity attributable to owners of parent	146978220000
	Non controlling interest
	Total equity	146978220000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	67933580000
	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	0
	Total non-current financial liabilities	67933580000
	Provisions, non-current	21060000
	Deferred tax liabilities (net)	19096350000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	87050990000
	Current liabilities
	Current financial liabilities
	Borrowings, current	40209280000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	710000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	20938620000
	Total Trade payable	20939330000
	Other current financial liabilities	7598340000
	Total current financial liabilities	68746950000
	Other current liabilities	832650000
	Provisions, current	23810000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	69603410000
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	156654400000
	Total equity and liabilites	303632620000
	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	Mark to market gain/(loss) on fair value measurement of investments (net of tax)	-831560000	-1385010000
2	Re-measurement gain/ (loss) on defined benefit plans (net of tax)	10780000	1250000
	Total Amount of items that will not be reclassified to profit and loss	-820780000	-1383760000
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	-1067890000	-1589390000

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			58130250000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			818600000
	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			-26840000
	Adjustments for other financial assets, current			350390000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1560230000
	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			0
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-16990000
	Adjustments for provisions, non-current			13030000
	Adjustments for other financial liabilities, current			-1220420000
	Adjustments for other financial liabilities, non-current			-295650000
	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)			-1220120000
	Adjustments for undistributed profits of associates			5130620000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-15740000
	Other adjustments for non-cash items			-47845970000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-53030100000
	Net cash flows from (used in) operations			5100150000
	Dividends received			-2830110000
	Interest paid			-5774230000
	Interest received			-3265210000
	Income taxes paid (refund)			402410000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4376650000
	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			235420000
	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			9402210000
	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			0
	Purchase of property, plant and equipment			0
	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			9616850000
	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			2415630000
	Interest received			2945860000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1364040000
	Net cash flows from (used in) investing activities	7103750000
	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			-820000000
	Proceeds from borrowings			49050800000
	Repayments of borrowings			34790280000
	Payments of lease liabilities			0
	Dividends paid			2415090000
	Interest paid			5905570000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			5119860000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			16600260000
	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			16600260000
	Cash and cash equivalents cash flow statement at beginning of period			1025110000
	Cash and cash equivalents cash flow statement at end of period			17625370000