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	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	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

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	26944162000	100366278000
	Other income	609997000	1687940000
	Total income	27554159000	102054218000
2	Expenses
(a)	Cost of materials consumed	6917455000	29786869000
(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	1001746000	4461821000
(e)	Finance costs	3176755000	12453107000
(f)	Depreciation, depletion and amortisation expense	397018000	2897084000
(f)	Other Expenses
1	Construction expenses	10460546000	33716596000
2	Other Expenses	792448000	3200030000
	Total other expenses	11252994000	36916626000
	Total expenses	22745968000	86515507000
3	Total profit before exceptional items and tax	4808191000	15538711000
4	Exceptional items	0	0
5	Total profit before tax	4808191000	15538711000
6	Tax expense
7	Current tax	668100000	2867497000
8	Deferred tax	-372108000	-4655366000
9	Total tax expenses	295992000	-1787869000
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	4512199000	17326580000
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	4565000	9107000
16	Total profit (loss) for period	4516764000	17335687000
17	Other comprehensive income net of taxes	15367000	13705000
18	Total Comprehensive Income for the period	4532131000	17349392000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4322288000	16941026000
	Total profit or loss, attributable to non-controlling interests	194476000	194476000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	4338054000	16954829000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	194076000	394563000
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		37748913000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.4	60.35
	Diluted earnings (loss) per share from continuing operations	15.4	60.35
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	15.4	60.35
	Diluted earnings (loss) per share from continuing and discontinued operations	15.4	60.35
24	Debt equity ratio	0.0193	0.0193
25	Debt service coverage ratio	0.015	0.0159
26	Interest service coverage ratio	0.0264	0.0248
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	3235532000
	Capital work-in-progress	528106000
	Investment property	379785000
	Goodwill	0
	Other intangible assets	7208121000
	Intangible assets under development	3302609000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	116719000
	Trade receivables, non-current	4963335000
	Loans, non-current	314166000
	Other non-current financial assets	1867074000
	Total non-current financial assets	7261294000
	Deferred tax assets (net)	5996092000
	Other non-current assets	2207947000
	Total non-current assets	30119486000
2	Current assets
	Inventories	5391091000
	Current financial asset
	Current investments	2092003000
	Trade receivables, current	12119532000
	Cash and cash equivalents	1673173000
	Bank balance other than cash and cash equivalents	2093591000
	Loans, current	1038286000
	Other current financial assets	25779097000
	Total current financial assets	44795682000
	Current tax assets (net)	30894000
	Other current assets	6737789000
	Total current assets	56955456000
3	Non-current assets classified as held for sale	120621292000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	207696234000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1403616000
	Other equity	37748913000
	Total equity attributable to owners of parent	39152529000
	Non controlling interest	2438072000
	Total equity	41590601000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	15514867000
	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	1670364000
	Total Trade payable	1670364000
	Other non-current financial liabilities	1687999000
	Total non-current financial liabilities	18873230000
	Provisions, non-current	986272000
	Deferred tax liabilities (net)	2010644000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	21870146000
	Current liabilities
	Current financial liabilities
	Borrowings, current	23035794000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1146906000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8730263000
	Total Trade payable	9877169000
	Other current financial liabilities	16322520000
	Total current financial liabilities	49235483000
	Other current liabilities	621590000
	Provisions, current	257997000
	Current tax liabilities (Net)	95524000
	Deferred government grants, Current	0
	Total current liabilities	50210594000
3	Liabilities directly associated with assets in disposal group classified as held for sale	94024893000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	166105633000
	Total equity and liabilites	207696234000
	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 & Contract	17031261000	63262979000
2	BOT/Annuity Project	9262299000	29949340000
3	Sale of Goods	650603000	7153960000
4	Assets Held for Sale	0	0
5	Liabilities Held for Sale	0	0
	Total Segment Revenue	26944163000	100366279000
	Less: Inter segment revenue	0	0
	Revenue from operations	26944163000	100366279000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Construction & Contract	830076000	2922192000
2	BOT/Annuity Project	3569532000	8031627000
3	Sale of Goods	100833000	4193950000
4	Assets Held for Sale	0	0
5	Liabilities Held for Sale	0	0
	Total Profit before tax	4500441000	15147769000
	i. Finance cost	-100595000	-100595000
	ii. Other Unallocable Expenditure net off Unallocable income	-211720000	-211720000
	Profit before tax	4812756000	15547818000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Construction & Contract	52638825000	52638825000
2	BOT/Annuity Project	18613645000	18613645000
3	Sale of Goods	4610003000	4610003000
4	Assets Held for Sale	120621292000	120621292000
5	Liabilities Held for Sale	0	0
	Total Segment Asset	196483765000	196483765000
	Un-allocable Assets	11212469000	11212469000
	Net Segment Asset	207696234000	207696234000
4	Segment Liabilities
	Segment Liabilities
1	Construction & Contract	33643367000	33643367000
2	BOT/Annuity Project	23560487000	23560487000
3	Sale of Goods	3045069000	3045069000
4	Assets Held for Sale	0	0
5	Liabilities Held for Sale	94024895000	94024895000
	Total Segment Liabilities	154273818000	154273818000
	Un-allocable Liabilities	11831815000	11831815000
	Net Segment Liabilities	166105633000	166105633000
	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	A (i) Items that will not be reclassified to profit or loss	15160000	13445000
	Total Amount of items that will not be reclassified to profit and loss	15160000	13445000
2	Income tax relating to items that will not be reclassified to profit or loss	-207000	-260000
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	15367000	13705000

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			15538711000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			12453107000
	Adjustments for decrease (increase) in inventories			1582390000
	Adjustments for decrease (increase) in trade receivables, current			-498970000
	Adjustments for decrease (increase) in trade receivables, non-current			133247000
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	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			-1923806000
	Adjustments for increase (decrease) in trade payables, non-current			-270127000
	Adjustments for increase (decrease) in other current liabilities			-2283938000
	Adjustments for increase (decrease) in other non-current liabilities			1303506000
	Adjustments for depreciation and amortisation expense			2897084000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			610032000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	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			1265545000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-9107000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-8306256000
	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			-4884000
	Total adjustments for reconcile profit (loss)			4416733000
	Net cash flows from (used in) operations			19955444000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3034907000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			16920537000
	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			178932000
	Purchase of property, plant and equipment			1560152000
	Proceeds from sales of investment property			49314000
	Purchase of investment property			5035767000
	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			984502000
	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			755804000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-6596371000
	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			7221445000
	Repayments of borrowings			5577208000
	Payments of lease liabilities			-257330000
	Dividends paid			0
	Interest paid			9208334000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2837222000
	Net cash flows from (used in) financing activities			-10143989000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			180177000
	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			180177000
	Cash and cash equivalents cash flow statement at beginning of period			8939486000
	Cash and cash equivalents cash flow statement at end of period			9119663000