Integrated Filing — IndAS

General information about company
Scrip Code	533271
NSE Symbol	ASHOKA
MSEI Symbol	NOTLISTED
ISIN	INE442H01029
Name of company	ASHOKA BUILDCON 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	15-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	Multi segment
Description of single segment
Start date and time of board meeting	23-May-2025   17:00:00
End date and time of board meeting	23-May-2025   21:00:00
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	2025-03-20
Indicate Company website link for updated RPT policy of the Company	https://www.ashokabuildcon.com/corporate-governance.php
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
There is nop default in the payment of securities and their interst during the Quarter

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	19748254000	70614289000
	Other income	375719000	1263706000
	Total income	20123973000	71877995000
2	Expenses
(a)	Cost of materials consumed	6818902000	28822156000
(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	518786000	2404596000
(e)	Finance costs	765559000	2963547000
(f)	Depreciation, depletion and amortisation expense	256409000	982047000
(f)	Other Expenses
1	Construction Expenses	10360452000	31403143000
2	Other expenses	618304000	2515462000
	Total other expenses	10978756000	33918605000
	Total expenses	19338412000	69090951000
3	Total profit before exceptional items and tax	785561000	2787044000
4	Exceptional items	0	0
5	Total profit before tax	785561000	2787044000
6	Tax expense
7	Current tax	275681000	794572000
8	Deferred tax	-86112000	22000000
9	Total tax expenses	189569000	816572000
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	595992000	1970472000
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	343000	1967000
16	Total profit (loss) for period	596335000	1972439000
17	Other comprehensive income net of taxes	-3245000	-3401000
18	Total Comprehensive Income for the period	593090000	1969038000
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	1403616000	1403616000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.12	7.03
	Diluted earnings (loss) per share from continuing operations	2.12	7.03
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	2.12	7.03
	Diluted earnings (loss) per share from continuing and discontinued operations	2.12	7.03
24	Debt equity ratio	0.0051	0.0051
25	Debt service coverage ratio	0.0059	0.0072
26	Interest service coverage ratio	0.0236	0.0227
27	Disclosure of notes on financial results		In Related Party Transactions sheet, figures entered are Amount in Rs. Crores.

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	3035112000
	Capital work-in-progress	163449000
	Investment property	0
	Goodwill	0
	Other intangible assets	44260000
	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	12621524000
	Trade receivables, non-current	4963335000
	Loans, non-current	0
	Other non-current financial assets	787950000
	Total non-current financial assets	18372809000
	Deferred tax assets (net)	868895000
	Other non-current assets	1272245000
	Total non-current assets	23756770000
2	Current assets
	Inventories	3487051000
	Current financial asset
	Current investments	11928000
	Trade receivables, current	12719581000
	Cash and cash equivalents	1354003000
	Bank balance other than cash and cash equivalents	1050550000
	Loans, current	10563939000
	Other current financial assets	678618000
	Total current financial assets	26378619000
	Current tax assets (net)	0
	Other current assets	28314894000
	Total current assets	58180564000
3	Non-current assets classified as held for sale	11979148000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	93916482000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1403616000
	Other equity	38690414000
	Total equity attributable to owners of parent	40094030000
	Non controlling interest
	Total equity	40094030000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10306921000
	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	1669860000
	Total Trade payable	1669860000
	Other non-current financial liabilities
	Total non-current financial liabilities	11976781000
	Provisions, non-current	595894000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	5924703000
	Total non-current liabilities	18497378000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10280016000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1142052000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8928093000
	Total Trade payable	10070145000
	Other current financial liabilities	6987181000
	Total current financial liabilities	27337342000
	Other current liabilities	7544338000
	Provisions, current	239795000
	Current tax liabilities (Net)	25189000
	Deferred government grants, Current	0
	Total current liabilities	35146664000
3	Liabilities directly associated with assets in disposal group classified as held for sale	178410000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	53822452000
	Total equity and liabilites	93916482000
	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)
1	Construction & Contract	0	0
2	BOT / Annuity Projects	0	0
3	Sale of Goods	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Construction & Contract	0	0
2	BOT / Annuity Projects	0	0
3	Sale of Goods	0	0
	Total Profit before tax	0	0
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Construction & Contract	0	0
2	BOT / Annuity Projects	0	0
3	Sale of Goods	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Construction & Contract	0	0
2	BOT / Annuity Projects	0	0
3	Sale of Goods	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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 or loss	-4363000	-4573000
	Total Amount of items that will not be reclassified to profit and loss	-4363000	-4573000
2	Income tax relating to items that will not be reclassified to profit or loss	-1118000	-1172000
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	-3245000	-3401000

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			2787044000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2963547000
	Adjustments for decrease (increase) in inventories			827762000
	Adjustments for decrease (increase) in trade receivables, current			-3952829000
	Adjustments for decrease (increase) in trade receivables, non-current			123258000
	Adjustments for decrease (increase) in other current assets			-1248886000
	Adjustments for decrease (increase) in other non-current assets			-5800587000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1860956000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			155416000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			982047000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			692763000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			222169000
	Adjustments for other financial liabilities, current			523498000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			830647000
	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)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-1967000
	Total adjustments for reconcile profit (loss)			-7205412000
	Net cash flows from (used in) operations			-4418368000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			955777000
	Other inflows (outflows) of cash			-540638000
	Net cash flows from (used in) operating activities			-5914783000
	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			54588000
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			5600424000
	Other cash payments to acquire interests in joint ventures			1026509000
	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			169417000
	Purchase of property, plant and equipment			1045559000
	Proceeds from sales of investment property			30462000
	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			268605000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			4546577000
	Cash receipts from repayment of advances and loans made to other parties			664500000
	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			337139000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	506490000
	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			12376130000
	Repayments of borrowings			6309583000
	Payments of lease liabilities			33903000
	Dividends paid			0
	Interest paid			2959781000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			108568000
	Net cash flows from (used in) financing activities			3181431000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2226862000
	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			-2226862000
	Cash and cash equivalents cash flow statement at beginning of period			3578897000
	Cash and cash equivalents cash flow statement at end of period			1352035000