Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol ACTIVEINFR
MSEI Symbol NOTLISTED
ISIN INE0KLO01025
Name of company ACTIVE INFRASTRUCTURES LIMITED
Type of company SME
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 19-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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   16:30:00
End date and time of board meeting 23-May-2025   19:30:00
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 2024-09-02
Indicate Company website link for updated RPT policy of the Company www.activeinfra.in
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The disclosure for the Default on laons and Debt Securities is not applicable to the entity n



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-Oct-2024 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 148450000 360702000
Other income 4247000 5608000
Total income 152697000 366310000
2 Expenses
(a) Cost of materials consumed 123255000 284753000
(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 1215000 1480000
(e) Finance costs 1074000 1093000
(f) Depreciation, depletion and amortisation expense 6000 6000
(f) Other Expenses
1 OTHER EXPENSES 2182000 3808000
Total other expenses 2182000 3808000
Total expenses 127732000 291140000
3 Total profit before exceptional items and tax 24965000 75170000
4 Exceptional items 0 0
5 Total profit before tax 24965000 75170000
6 Tax expense
7 Current tax 5380000 18295000
8 Deferred tax 1000 1000
9 Total tax expenses 5381000 18296000
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 19584000 56874000
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 19584000 56874000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 19584000 56874000
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 75075000 75075000
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 1.82 5.27
Diluted earnings (loss) per share from continuing operations 1.82 5.27
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 1.82 5.27
Diluted earnings (loss) per share from continuing and discontinued operations 1.82 5.27
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 6747000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 7000
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 35564000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 186000
Total non-current financial assets 35750000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 42504000
2 Current assets
Inventories 408111000
Current financial asset
Current investments 0
Trade receivables, current 127334000
Cash and cash equivalents 609474000
Bank balance other than cash and cash equivalents 3329000
Loans, current 35594000
Other current financial assets 0
Total current financial assets 775731000
Current tax assets (net) 132000
Other current assets 3669000
Total current assets 1187643000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1230147000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 75075000
Other equity 988868000
Total equity attributable to owners of parent 1063943000
Non controlling interest
Total equity 1063943000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 1163000
Total non-current financial liabilities 1163000
Provisions, non-current 183000
Deferred tax liabilities (net) 1000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1347000
Current liabilities
Current financial liabilities
Borrowings, current 69802000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 29171000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 38256000
Total Trade payable 67427000
Other current financial liabilities 13440000
Total current financial liabilities 150669000
Other current liabilities 8906000
Provisions, current 0
Current tax liabilities (Net) 5282000
Deferred government grants, Current 0
Total current liabilities 164857000
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 166204000
Total equity and liabilites 1230147000
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-Oct-2024 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 INFRASTRUCTURE 137134000 153134000
2 REAL ESTATE 11316000 207568000
Total Segment Revenue 148450000 360702000
Less: Inter segment revenue
Revenue from operations 148450000 360702000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 INFRASTRUCTURE 13878000 15239000
2 REAL ESTATE 10090000 59219000
Total Profit before tax 23968000 74458000
i. Finance cost 1073000 1073000
ii. Other Unallocable Expenditure net off Unallocable income -2070000 -2070000
Profit before tax 24965000 75170000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 INFRASTRUCTURE 131286000 131286000
2 REAL ESTATE 1098729000 1098729000
Total Segment Asset 1230015000 1230015000
Un-allocable Assets 132000 132000
Net Segment Asset 1230147000 1230147000
4 Segment Liabilities
Segment Liabilities
1 INFRASTRUCTURE 75706000 75706000
2 REAL ESTATE 85217000 85217000
Total Segment Liabilities 160923000 160923000
Un-allocable Liabilities 5281000 5281000
Net Segment Liabilities 166204000 166204000
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-Oct-2024 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
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 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 0 0



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 75170000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1093000
Adjustments for decrease (increase) in inventories 76210000
Adjustments for decrease (increase) in trade receivables, current -124004000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -2872000
Adjustments for decrease (increase) in other non-current assets -63000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances -3329000
Adjustments for increase (decrease) in trade payables, current 54476000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3146000
Adjustments for increase (decrease) in other non-current liabilities -3380000
Adjustments for depreciation and amortisation expense 2018000
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 12541000
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 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 267000
Total adjustments for reconcile profit (loss) 16103000
Net cash flows from (used in) operations 91273000
Dividends received 0
Interest paid 0
Interest received -5420000
Income taxes paid (refund) 15841000
Other inflows (outflows) of cash -86000
Net cash flows from (used in) operating activities 69926000
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 301000
Proceeds from sales of investment property 0
Purchase of investment property 293000
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 10221000
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 5420000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -5395000
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 767660000
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 0
Repayments of borrowings 203181000
Payments of lease liabilities 0
Dividends paid 18751000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1093000
Net cash flows from (used in) financing activities 544635000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 609166000
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 609166000
Cash and cash equivalents cash flow statement at beginning of period 308000
Cash and cash equivalents cash flow statement at end of period 609474000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 V S JAKHOTIYA AND CO Yes 31-Oct-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 26-Mar-2025
Amount Raised 778336000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Brickwork Ratings India Pvt Ltd
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Working Capital Requirements NA 389800000 0 5400000 0
2 Repayment of Existing loans Debts NA 167200000 0 49500000 0
3 Issue related expenses NA 10700000 0 0 0
4 General corporate purposes NA 140100000 0 139600000 0
5 Capital Expenditure towards purchanse of Constructuion Equipments NA 70500000 0 0 0


Signatory Details
Name of signatory Nitesh Vinaykumar Sanklecha
Designation of person Managing Director
Place NAGPUR
Date 23-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 ACTIVE INFRASTRUCTURES LIMITED SHRADHA INFRAPROJECTS LIMITED Holding Company Any other transaction Contract for purchase of RMC Ready Mix Concrete andnother construction building raw materials 250000000 APPROVED 0 0 0
2 ACTIVE INFRASTRUCTURES LIMITED NITESH VINAYKUMAR SANKLECHA Managing Director Remuneration 360000 APPROVED 360000 0 0
3 ACTIVE INFRASTRUCTURES LIMITED SHREYAS SUNIL RAISONI Non Executive Non Independent Director Any other transaction SITTING FEES 68000 APPROVED 68000 0 0
4 ACTIVE INFRASTRUCTURES LIMITED CHANDRAKANT WAIKAR Non Executive Non Independent Director Any other transaction SITTING FEES 68000 APPROVED 68000 0 0
5 ACTIVE INFRASTRUCTURES LIMITED ASHA SAMPATH Non Executive Independent Director Any other transaction SITTING FEES 110000 APPROVED 110000 0 0
6 ACTIVE INFRASTRUCTURES LIMITED AKSHAY BHARAT THAKKAR Non Executive Independent Director Any other transaction SITTING FEES 68000 APPROVED 68000 0 0
7 ACTIVE INFRASTRUCTURES LIMITED GAURAV BALKRISHNA SHARMA Non Executive Independent Director Any other transaction SITTING FEES 68000 APPROVED 68000 0 0
8 ACTIVE INFRASTRUCTURES LIMITED GAUTAM RAMESH JAIN CHIEF FINANCIAL OFFICER Remuneration 313000 APPROVED 313000 0 0
9 ACTIVE INFRASTRUCTURES LIMITED AANCHAL TEMBHRE COMPANY SECRETARY AND COMPLIANCE OFFICER Remuneration 122000 APPROVED 122000 0 0
10 ACTIVE INFRASTRUCTURES LIMITED JAIN ENGINEERING WORKS INDIA PRIVATE LIMITED Entity where KMPs have Significant Influence Sale of goods or services 300715000 APPROVED 300715000 18561000 126814000
11 ACTIVE INFRASTRUCTURES LIMITED DIGVIJAY SHRADHA INFRASTRUCTURES PRIVATE LIMITED Subsidiary Company Inter-corporate deposit 15475000 APPROVED 15475000 25418000 24087000
12 ACTIVE INFRASTRUCTURES LIMITED DIGVIJAY SHRADHA INFRASTRUCTURES PRIVATE LIMITED Subsidiary Company Interest received 1598000 APPROVED 1598000 0 0
Total value of transaction during the reporting period 318965000