Integrated Filing — IndAS

General information about company
Scrip Code	541019
NSE Symbol	HGINFRA
MSEI Symbol	NOTLISTED
ISIN	INE926X01010
Name of company	H.G. INFRA ENGINEERING 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	21-May-2025   14:30:00
End date and time of board meeting	21-May-2025   17:27:00
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	13608940000	50561820000
	Other income	30140000	137070000
	Total income	13639080000	50698890000
2	Expenses
(a)	Cost of materials consumed	7107140000	23726300000
(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	768710000	3171740000
(e)	Finance costs	706860000	2647270000
(f)	Depreciation, depletion and amortisation expense	374530000	1443670000
(f)	Other Expenses
1	Contract and site expenses	2966940000	12156200000
2	Impairment losses on financial instrument and contract assets	50000000	60000000
3	Other Expenses	321690000	865700000
	Total other expenses	3338630000	13081900000
	Total expenses	12295870000	44070880000
3	Total profit before exceptional items and tax	1343210000	6628010000
4	Exceptional items	164460000	164460000
5	Total profit before tax	1507670000	6792470000
6	Tax expense
7	Current tax	541470000	1983020000
8	Deferred tax	-503350000	-229290000
9	Total tax expenses	38120000	1753730000
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	1469550000	5038740000
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	530000	15270000
16	Total profit (loss) for period	1470080000	5054010000
17	Other comprehensive income net of taxes	-33650000	-10560000
18	Total Comprehensive Income for the period	1436430000	5043450000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1469760000	5054660000
	Total profit or loss, attributable to non-controlling interests	320000	320000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1436110000	5044100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	320000	-650000
21	Details of equity share capital
	Paid-up equity share capital	651710000	651710000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		28844940000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	22.56	77.55
	Diluted earnings (loss) per share from continuing operations	22.56	77.55
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	22.56	77.55
	Diluted earnings (loss) per share from continuing and discontinued operations	22.56	77.55
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	8788830000
	Capital work-in-progress	13488970000
	Investment property	36990000
	Goodwill	0
	Other intangible assets	26320000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	120200000
	Trade receivables, non-current	28660000
	Loans, non-current	0
	Other non-current financial assets	22585520000
	Total non-current financial assets	22734380000
	Deferred tax assets (net)	1108840000
	Other non-current assets	3183820000
	Total non-current assets	49368150000
2	Current assets
	Inventories	4513530000
	Current financial asset
	Current investments	0
	Trade receivables, current	6710060000
	Cash and cash equivalents	870890000
	Bank balance other than cash and cash equivalents	1098080000
	Loans, current	41190000
	Other current financial assets	6409570000
	Total current financial assets	15129790000
	Current tax assets (net)
	Other current assets	18715650000
	Total current assets	38358970000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	87727120000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	651710000
	Other equity	28844940000
	Total equity attributable to owners of parent	29496650000
	Non controlling interest	990000
	Total equity	29497640000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	31418350000
	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	807090000
	Total Trade payable	807090000
	Other non-current financial liabilities	884920000
	Total non-current financial liabilities	33110360000
	Provisions, non-current	0
	Deferred tax liabilities (net)	822170000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	33932530000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9500290000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	897860000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11811170000
	Total Trade payable	12709030000
	Other current financial liabilities	320290000
	Total current financial liabilities	22529610000
	Other current liabilities	1761010000
	Provisions, current	0
	Current tax liabilities (Net)	6330000
	Deferred government grants, Current
	Total current liabilities	24296950000
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	58229480000
	Total equity and liabilites	87727120000
	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	Construction	21004460000	64746810000
2	Renewable energy	12420000	12420000
	Total Segment Revenue	21016880000	64759230000
	Less: Inter segment revenue	7407940000	7407940000
	Revenue from operations	13608940000	50561820000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Construction	3631580000	12095120000
2	Renewable energy	-27450000	-72650000
	Total Profit before tax	3604130000	12022470000
	i. Finance cost	706860000	706860000
	ii. Other Unallocable Expenditure net off Unallocable income	1554060000	1554060000
	Profit before tax	1343210000	6628010000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Construction	70067050000	70067050000
2	Renewable energy	17632820000	17632820000
	Total Segment Asset	87699870000	87699870000
	Un-allocable Assets	27250000	27250000
	Net Segment Asset	87727120000	87727120000
4	Segment Liabilities
	Segment Liabilities
1	Construction	48962060000	48962060000
2	Renewable energy	15419020000	15419020000
	Total Segment Liabilities	64381080000	64381080000
	Un-allocable Liabilities	-6150610000	-6150610000
	Net Segment Liabilities	58230470000	58230470000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	44960000	14110000
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	-11310000	-3550000
5	Total Other comprehensive income	-33650000	-10560000

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			6792470000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2647270000
	Adjustments for decrease (increase) in inventories			-1546520000
	Adjustments for decrease (increase) in trade receivables, current			32120000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4988900000
	Adjustments for decrease (increase) in other non-current assets			-2937630000
	Adjustments for other financial assets, non-current			-6940340000
	Adjustments for other financial assets, current			-4653790000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			4728330000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1005730000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1443670000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			36460000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			340000
	Adjustments for dividend income			0
	Adjustments for interest income			-113590000
	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)			-103750000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-13174880000
	Net cash flows from (used in) operations			-6382410000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-2167120000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-4215290000
	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			1610000
	Other cash receipts from sales of equity or debt instruments of other entities			921220000
	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			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			234680000
	Purchase of property, plant and equipment			-15587950000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			-18590000
	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			-41190000
	Cash receipts from repayment of advances and loans made to other parties			14510000
	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			113590000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-244680000
	Net cash flows from (used in) investing activities	16685440000
	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			28240270000
	Repayments of borrowings			-1992370000
	Payments of lease liabilities			-97800000
	Dividends paid			-97760000
	Interest paid			-2465840000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-485000000
	Net cash flows from (used in) financing activities			32409040000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			44879190000
	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			44879190000
	Cash and cash equivalents cash flow statement at beginning of period			1152900000
	Cash and cash equivalents cash flow statement at end of period			46032090000