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	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	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

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	2937991000	11080685000
	Other income	340310000	1231601000
	Total income	3278301000	12312286000
2	Expenses
(a)	Cost of materials consumed	892646000	2310750000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-150938000	-274920000
(d)	Employee benefit expense	228281000	735828000
(e)	Finance costs	51613000	147435000
(f)	Depreciation, depletion and amortisation expense	23312000	83163000
(f)	Other Expenses
1	Sub Contract / Labour Charges	460270000	2019205000
2	Cost of Land / Development Rights / Premiums	71470000	1193446000
3	Other Expenses	371499000	1854469000
	Total other expenses	903239000	5067120000
	Total expenses	1948153000	8069376000
3	Total profit before exceptional items and tax	1330148000	4242910000
4	Exceptional items	0	0
5	Total profit before tax	1330148000	4242910000
6	Tax expense
7	Current tax	393358000	914640000
8	Deferred tax	-9546000	-36103000
9	Total tax expenses	383812000	878537000
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	946336000	3364373000
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	25203000	-236264000
16	Total profit (loss) for period	971539000	3128109000
17	Other comprehensive income net of taxes	1418000	40037000
18	Total Comprehensive Income for the period	972957000	3168146000
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	769306000	2867017000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	203651000	301129000
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		16883873000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.05	7.59
	Diluted earnings (loss) per share from continuing operations	2.05	7.59
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	2.05	7.59
	Diluted earnings (loss) per share from continuing and discontinued operations	2.05	7.59
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	403040000
	Capital work-in-progress	0
	Investment property	65507000
	Goodwill	18639000
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	1412763000
	Non-current financial assets
	Non-current investments	301142000
	Trade receivables, non-current	20925000
	Loans, non-current	0
	Other non-current financial assets	292140000
	Total non-current financial assets	614207000
	Deferred tax assets (net)	198260000
	Other non-current assets	31914000
	Total non-current assets	2744330000
2	Current assets
	Inventories	5301722000
	Current financial asset
	Current investments	1008375000
	Trade receivables, current	870473000
	Cash and cash equivalents	1681527000
	Bank balance other than cash and cash equivalents	2547327000
	Loans, current	6736049000
	Other current financial assets	631307000
	Total current financial assets	13475058000
	Current tax assets (net)	11931000
	Other current assets	214891000
	Total current assets	19003602000
3	Non-current assets classified as held for sale	26472000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	21774404000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	750579000
	Other equity	16883873000
	Total equity attributable to owners of parent	17634452000
	Non controlling interest	805507000
	Total equity	18439959000
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	91183000
	Total non-current financial liabilities	91183000
	Provisions, non-current	64029000
	Deferred tax liabilities (net)	5183000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	160395000
	Current liabilities
	Current financial liabilities
	Borrowings, current	356008000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	213709000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	572523000
	Total Trade payable	786232000
	Other current financial liabilities	392420000
	Total current financial liabilities	1534660000
	Other current liabilities	1453987000
	Provisions, current	77870000
	Current tax liabilities (Net)	107533000
	Deferred government grants, Current
	Total current liabilities	3174050000
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	3334445000
	Total equity and liabilites	21774404000
	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	EPC (Engineering, Procurement and Contacting)	1344773000	4133866000
2	Real Estate	1609841000	6984688000
3	Unallocated	0	0
	Total Segment Revenue	2954614000	11118554000
	Less: Inter segment revenue	16623000	16623000
	Revenue from operations	2937991000	11080685000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	EPC (Engineering, Procurement and Contacting)	298523000	1062960000
2	Real Estate	901750000	2193190000
3	Unallocated	206691000	897931000
	Total Profit before tax	1406964000	4154081000
	i. Finance cost	51613000	51613000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	1355351000	4006646000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	EPC (Engineering, Procurement and Contacting)	1546306000	1546306000
2	Real Estate	9309605000	9309605000
3	Unallocated	10918493000	10918493000
	Total Segment Asset	21774404000	21774404000
	Un-allocable Assets	0	0
	Net Segment Asset	21774404000	21774404000
4	Segment Liabilities
	Segment Liabilities
1	EPC (Engineering, Procurement and Contacting)	1208527000	1208527000
2	Real Estate	1885864000	1885864000
3	Unallocated	1045561000	1045561000
	Total Segment Liabilities	4139952000	4139952000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	4139952000	4139952000
	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	Remeasurement of Post Employement Benefit Obligation	2937000	-2306000
2	Share of other Comprehensive Income in Joint Ventures and Associate, to the extent not to be reclassiifed to profit or loss	-121000	-104000
	Total Amount of items that will not be reclassified to profit and loss	2816000	-2410000
2	Income tax relating to items that will not be reclassified to profit or loss	833000	-850000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference on translation of foreign operations	-565000	41597000
	Total Amount of items that will be reclassified to profit and loss	-565000	41597000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1418000	40037000

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			4242910000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			147435000
	Adjustments for decrease (increase) in inventories			-250368000
	Adjustments for decrease (increase) in trade receivables, current			604251000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			436326000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			205553000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-411838000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1413185000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			83163000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-245000
	Adjustments for provisions, current			-101095000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-208409000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			22240000
	Adjustments for dividend income			42000
	Adjustments for interest income			1142031000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-55203000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-18782000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-5950000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2108180000
	Net cash flows from (used in) operations			2134730000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			804855000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1329875000
	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			2684591000
	Other cash payments to acquire equity or debt instruments of other entities			2547443000
	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			109725000
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			367441000
	Proceeds from sales of property, plant and equipment			42893000
	Purchase of property, plant and equipment			92039000
	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			3922204000
	Cash receipts from repayment of advances and loans made to other parties			1255113000
	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			42000
	Interest received			848251000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			819568000
	Net cash flows from (used in) investing activities	-1149992000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			400000000
	Payments from changes in ownership interests in subsidiaries			410000000
	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			122500000
	Repayments of borrowings			1299878000
	Payments of lease liabilities			0
	Dividends paid			353943000
	Interest paid			85283000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-593000
	Net cash flows from (used in) financing activities			-1157645000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-977762000
	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			-977762000
	Cash and cash equivalents cash flow statement at beginning of period			2369781000
	Cash and cash equivalents cash flow statement at end of period			1392019000