Integrated Filing — IndAS

General information about company
Scrip Code	533169
NSE Symbol	MANINFRA
MSEI Symbol	NOTLISTED
ISIN	INE949H01023
Name of company	MAN INFRACONSTRUCTION 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	20-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	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	Construction and Engineering
Start date and time of board meeting	20-May-2025   11:00:00
End date and time of board meeting	20-May-2025   13:25:00
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	2025-05-20
Indicate Company website link for updated RPT policy of the Company	https://www.maninfra.com/codes-and-policies/#ir
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NA

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	1308069000	3947306000
	Other income	337583000	1233615000
	Total income	1645652000	5180921000
2	Expenses
(a)	Cost of materials consumed	473331000	1161291000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	21510000	0
(d)	Employee benefit expense	125913000	362940000
(e)	Finance costs	11071000	41538000
(f)	Depreciation, depletion and amortisation expense	21632000	74580000
(f)	Other Expenses
1	Sub Contract / Labour Charges	155218000	688039000
2	Other Expenses	324695000	827533000
	Total other expenses	479913000	1515572000
	Total expenses	1133370000	3155921000
3	Total profit before exceptional items and tax	512282000	2025000000
4	Exceptional items	0	0
5	Total profit before tax	512282000	2025000000
6	Tax expense
7	Current tax	123808000	454074000
8	Deferred tax	-3086000	2952000
9	Total tax expenses	120722000	457026000
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	391560000	1567974000
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	391560000	1567974000
17	Other comprehensive income net of taxes	-520000	-310000
18	Total Comprehensive Income for the period	391040000	1567664000
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	750579000	750579000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		15813664000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.04	4.21
	Diluted earnings (loss) per share from continuing operations	1.04	4.21
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	1.04	4.21
	Diluted earnings (loss) per share from continuing and discontinued operations	1.04	4.21
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	384164000
	Capital work-in-progress	0
	Investment property	65507000
	Goodwill	0
	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	3968435000
	Trade receivables, non-current	20925000
	Loans, non-current	0
	Other non-current financial assets	258593000
	Total non-current financial assets	4247953000
	Deferred tax assets (net)	25419000
	Other non-current assets	18560000
	Total non-current assets	4741603000
2	Current assets
	Inventories	30308000
	Current financial asset
	Current investments	798077000
	Trade receivables, current	590947000
	Cash and cash equivalents	431897000
	Bank balance other than cash and cash equivalents	2450411000
	Loans, current	8061947000
	Other current financial assets	517432000
	Total current financial assets	12850711000
	Current tax assets (net)	102000
	Other current assets	68476000
	Total current assets	12949597000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	17691200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	750579000
	Other equity	15813664000
	Total equity attributable to owners of parent	16564243000
	Non controlling interest
	Total equity	16564243000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	23529000
	Total non-current financial liabilities	23529000
	Provisions, non-current	33160000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	56689000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	128452000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	332181000
	Total Trade payable	460633000
	Other current financial liabilities	108144000
	Total current financial liabilities	568777000
	Other current liabilities	425207000
	Provisions, current	27678000
	Current tax liabilities (Net)	48606000
	Deferred government grants, Current
	Total current liabilities	1070268000
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	1126957000
	Total equity and liabilites	17691200000
	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	Items that will not be reclassified to Profit and Loss	-520000	-310000
	Total Amount of items that will not be reclassified to profit and loss	-520000	-310000
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
	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
5	Total Other comprehensive income	-520000	-310000

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			2025000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			41538000
	Adjustments for decrease (increase) in inventories			3846000
	Adjustments for decrease (increase) in trade receivables, current			26776000
	Adjustments for decrease (increase) in trade receivables, non-current			32920000
	Adjustments for decrease (increase) in other current assets			90059000
	Adjustments for decrease (increase) in other non-current assets			7071000
	Adjustments for other financial assets, non-current			198000
	Adjustments for other financial assets, current			84535000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2907000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-496076000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			74580000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			254000
	Adjustments for provisions, current			-1281000
	Adjustments for provisions, non-current			-8123000
	Adjustments for other financial liabilities, current			23328000
	Adjustments for other financial liabilities, non-current			-41459000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			32000000
	Adjustments for interest income			933827000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-46895000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-19066000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-2441000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-209948000
	Total adjustments for reconcile profit (loss)			-1403104000
	Net cash flows from (used in) operations			621896000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			468005000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			153891000
	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			2445740000
	Other cash payments to acquire equity or debt instruments of other entities			2209893000
	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			520345000
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			524600000
	Proceeds from sales of property, plant and equipment			20619000
	Purchase of property, plant and equipment			95523000
	Proceeds from sales of investment property			38500000
	Purchase of investment property			19548000
	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			2837100000
	Cash receipts from repayment of advances and loans made to other parties			1236214000
	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			32000000
	Interest received			669990000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			112599000
	Net cash flows from (used in) investing activities	-610657000
	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			469552000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			335943000
	Interest paid			38538000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-593000
	Net cash flows from (used in) financing activities			94478000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-362288000
	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			-362288000
	Cash and cash equivalents cash flow statement at beginning of period			794185000
	Cash and cash equivalents cash flow statement at end of period			431897000

Signatory Details
Name of signatory	DURGESH S. DINGANKAR
Designation of person	Company Secretary and Compliance Officer
Place	MUMBAI
Date	20-May-2025