Integrated Filing — IndAS

General information about company
Scrip Code	544280
NSE Symbol	AFCONS
MSEI Symbol	NOTLISTED
ISIN	INE101I01011
Name of company	Afcons Infrastructure 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	Single segment
Description of single segment	Construction
Start date and time of board meeting	23-May-2025   14:20:00
End date and time of board meeting	23-May-2025   16:40:00
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	32232700000	125484200000
	Other income	1641800000	4743500000
	Total income	33874500000	130227700000
2	Expenses
(a)	Cost of materials consumed	21849100000	85362000000
(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	3833600000	14351100000
(e)	Finance costs	1497300000	6292000000
(f)	Depreciation, depletion and amortisation expense	1240300000	4911000000
(f)	Other Expenses
1	Insurance charges	432600000	1566400000
2	Travelling and conveyance	940600000	2066100000
3	Legal and professional charges	222600000	1586300000
4	Rent/ Hire charges	258800000	816400000
5	Rates and taxes	281900000	860000000
6	Security charges	239800000	1005600000
7	Expected credit loss on contract assets and trade receivables	826200000	1225300000
8	Bad / irrecoverable debtors / unbilled revenue written off	-119500000	365800000
9	Repairs and maintenance - Others	82700000	360900000
10	Others including misx exp	448000000	2358700000
	Total other expenses	3613700000	12211500000
	Total expenses	32034000000	123127600000
3	Total profit before exceptional items and tax	1840500000	7100100000
4	Exceptional items	0	0
5	Total profit before tax	1840500000	7100100000
6	Tax expense
7	Current tax	885200000	2600000000
8	Deferred tax	-153900000	-367800000
9	Total tax expenses	731300000	2232200000
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	1109200000	4867900000
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	1109200000	4867900000
17	Other comprehensive income net of taxes	278100000	-97500000
18	Total Comprehensive Income for the period	1387300000	4770400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3677800000	3677800000
	Total profit or loss, attributable to non-controlling interests	100000000	100000000
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	3677800000	3677800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		48727900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.02	13.24
	Diluted earnings (loss) per share from continuing operations	3.02	13.24
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	3.02	13.24
	Diluted earnings (loss) per share from continuing and discontinued operations	3.02	13.24
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	26308600000
	Capital work-in-progress	328500000
	Investment property	0
	Goodwill	1400000
	Other intangible assets	5500000
	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	7800000
	Trade receivables, non-current	6789100000
	Loans, non-current	0
	Other non-current financial assets	4419300000
	Total non-current financial assets	11216200000
	Deferred tax assets (net)	0
	Other non-current assets	19772300000
	Total non-current assets	57632500000
2	Current assets
	Inventories	10102200000
	Current financial asset
	Current investments	0
	Trade receivables, current	27793200000
	Cash and cash equivalents	4401700000
	Bank balance other than cash and cash equivalents	3303900000
	Loans, current	571800000
	Other current financial assets	2093000000
	Total current financial assets	38163600000
	Current tax assets (net)	0
	Other current assets	65293900000
	Total current assets	113559700000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	171192200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3677800000
	Other equity	48927400000
	Total equity attributable to owners of parent	52605200000
	Non controlling interest	15400000
	Total equity	52620600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5952400000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	145800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4192000000
	Total Trade payable	4337800000
	Other non-current financial liabilities	748400000
	Total non-current financial liabilities	11038600000
	Provisions, non-current	245500000
	Deferred tax liabilities (net)	649600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	23290400000
	Total non-current liabilities	35224100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	16404800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1773600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	33639900000
	Total Trade payable	35413500000
	Other current financial liabilities	2463700000
	Total current financial liabilities	54282000000
	Other current liabilities	26969600000
	Provisions, current	1474400000
	Current tax liabilities (Net)	621500000
	Deferred government grants, Current	0
	Total current liabilities	83347500000
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	118571600000
	Total equity and liabilites	171192200000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Changes in Fair Value of Equity Investment majored at FVOCI	-400000	100000
2	Remeasurments of defined benefits Plans	-41700000	-57400000
3	Exchange differece om transalting fin Statement of Foreign operation	320200000	-40200000
	Total Amount of items that will not be reclassified to profit and loss	278100000	-97500000
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	0	0
5	Total Other comprehensive income	278100000	-97500000

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			7100100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6292000000
	Adjustments for decrease (increase) in inventories			6163400000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			1565800000
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-19493300000
	Adjustments for other financial assets, non-current			1801500000
	Adjustments for other financial assets, current			-774200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			-7322000000
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			3690900000
	Adjustments for depreciation and amortisation expense			4911000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			843300000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-688900000
	Adjustments for other financial liabilities, current			580800000
	Adjustments for other financial liabilities, non-current			-752100000
	Adjustments for unrealised foreign exchange losses gains			-460200000
	Adjustments for dividend income			0
	Adjustments for interest income			1868000000
	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)			-509000000
	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)			-6019000000
	Net cash flows from (used in) operations			1081100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2403100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1322000000
	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			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			-3444900000
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			64700000
	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			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			2730700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-664000000
	Net cash flows from (used in) investing activities	-1313500000
	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			12198800000
	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			2274200000
	Repayments of borrowings			4488900000
	Payments of lease liabilities			490800000
	Dividends paid			323700000
	Interest paid			6270200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2899400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			263900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			5200000
	Net increase (decrease) in cash and cash equivalents			269100000
	Cash and cash equivalents cash flow statement at beginning of period			4132600000
	Cash and cash equivalents cash flow statement at end of period			4401700000