Integrated Filing — IndAS

General information about company
Scrip Code	506194
NSE Symbol	ARIHANTSUP
MSEI Symbol	NOTLISTED
ISIN	INE643K01018
Name of company	ARIHANT SUPERSTRUCTURES 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	24-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	Real Estate Developers
Start date and time of board meeting	24-May-2025   15:00:00
End date and time of board meeting	24-May-2025   17:00:00
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	1525750000	4988305000
	Other income	22134000	47747000
	Total income	1547884000	5036052000
2	Expenses
(a)	Cost of materials consumed	1809014000	4506326000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-853435000	-1663574000
(d)	Employee benefit expense	86023000	317503000
(e)	Finance costs	137129000	404810000
(f)	Depreciation, depletion and amortisation expense	6445000	23693000
(f)	Other Expenses
1	Other Expenses	261575000	785426000
	Total other expenses	261575000	785426000
	Total expenses	1446751000	4374184000
3	Total profit before exceptional items and tax	101133000	661868000
4	Exceptional items	0	0
5	Total profit before tax	101133000	661868000
6	Tax expense
7	Current tax	-8293000	118715000
8	Deferred tax	-3239000	-3609000
9	Total tax expenses	-11532000	115106000
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	112665000	546762000
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	112665000	546762000
17	Other comprehensive income net of taxes	9862000	9862000
18	Total Comprehensive Income for the period	122527000	556624000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	44666000	44666000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	411600000	411600000
	Face value of equity share capital	10	10
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	1.89	10.02
	Diluted earnings (loss) per share from continuing operations	1.8	9.54
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	1.89	10.02
	Diluted earnings (loss) per share from continuing and discontinued operations	1.8	9.54
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	795436000
	Capital work-in-progress	39263000
	Investment property	146020000
	Goodwill	0
	Other intangible assets	669000
	Intangible assets under development	0
	Biological assets other than bearer plants	16000
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	467224000
	Total non-current financial assets	467224000
	Deferred tax assets (net)	2439000
	Other non-current assets	0
	Total non-current assets	1451067000
2	Current assets
	Inventories	7284732000
	Current financial asset
	Current investments	266000
	Trade receivables, current	1138030000
	Cash and cash equivalents	181816000
	Bank balance other than cash and cash equivalents	0
	Loans, current	827000
	Other current financial assets	282419000
	Total current financial assets	1603358000
	Current tax assets (net)	0
	Other current assets	5517691000
	Total current assets	14405781000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	15856848000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	505687000
	Other equity	2586003000
	Total equity attributable to owners of parent	3091690000
	Non controlling interest	686236000
	Total equity	3777926000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7040330000
	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	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	7040330000
	Provisions, non-current	2199000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7042529000
	Current liabilities
	Current financial liabilities
	Borrowings, current	343401000
	Trade payables, 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	763240000
	Total Trade payable	763240000
	Other current financial liabilities	279619000
	Total current financial liabilities	1386260000
	Other current liabilities	3541684000
	Provisions, current	37415000
	Current tax liabilities (Net)	71034000
	Deferred government grants, Current	0
	Total current liabilities	5036393000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	12078922000
	Total equity and liabilites	15856848000
	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	Remeasurement gain/(loss) on defined benefit plans	13270000	13270000
	Total Amount of items that will not be reclassified to profit and loss	13270000	13270000
2	Income tax relating to items that will not be reclassified to profit or loss	3408000	3408000
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
5	Total Other comprehensive income	9862000	9862000

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			661868000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-1733381000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	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			-980080000
	Adjustments for other financial assets, current			-294999000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			23693000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-18216000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			47449000
	Adjustments for other financial liabilities, non-current			366775000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Total adjustments for reconcile profit (loss)			-2588759000
	Net cash flows from (used in) operations			-1926891000
	Dividends received			0
	Interest paid			-404810000
	Interest received			-23715000
	Income taxes paid (refund)			99227000
	Other inflows (outflows) of cash			-133383000
	Net cash flows from (used in) operating activities			-1778406000
	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			0
	Purchase of property, plant and equipment			762624000
	Proceeds from sales of investment property			0
	Purchase of investment property			29555000
	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			23715000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-28240000
	Net cash flows from (used in) investing activities	-796704000
	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			2879532000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			12491000
	Interest paid			404810000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			144227000
	Net cash flows from (used in) financing activities			2606458000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			31348000
	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			31348000
	Cash and cash equivalents cash flow statement at beginning of period			150469000
	Cash and cash equivalents cash flow statement at end of period			181817000