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 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   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



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 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 560862000 897574000
Other income 5141000 7414000
Total income 566003000 904988000
2 Expenses
(a) Cost of materials consumed 394896000 646601000
(b) Purchases of stock-in-trade 5470000 8350000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 1735000 2487000
(e) Finance costs 31530000 32063000
(f) Depreciation, depletion and amortisation expense 20762000 37206000
(f) Other Expenses
1 other Expenses 1902000 3893000
Total other expenses 1902000 3893000
Total expenses 456295000 730600000
3 Total profit before exceptional items and tax 109708000 174388000
4 Exceptional items 0 0
5 Total profit before tax 109708000 174388000
6 Tax expense
7 Current tax 34510000 46658000
8 Deferred tax -202000 -3189000
9 Total tax expenses 34308000 43469000
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 75400000 130919000
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 75400000 130919000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 75400000 130919000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 48200000 94824000
Total profit or loss, attributable to non-controlling interests 27200000 36096000
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 4.47 8.79
Diluted earnings (loss) per share from continuing operations 4.47 8.79
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 4.47 8.79
Diluted earnings (loss) per share from continuing and discontinued operations 4.47 8.79
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 306615000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 10000
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 12469000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 560000
Total non-current financial assets 13029000
Deferred tax assets (net) 7148000
Other non-current assets 0
Total non-current assets 326802000
2 Current assets
Inventories 411201000
Current financial asset
Current investments 0
Trade receivables, current 520983000
Cash and cash equivalents 615647000
Bank balance other than cash and cash equivalents 6245000
Loans, current 43698000
Other current financial assets 1210000
Total current financial assets 1187783000
Current tax assets (net) 132000
Other current assets 16935000
Total current assets 1616051000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1942853000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 75075000
Other equity 1042472000
Total equity attributable to owners of parent 1117547000
Non controlling interest 50679000
Total equity 1168226000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 40549000
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 4984000
Total non-current financial liabilities 45533000
Provisions, non-current 183000
Deferred tax liabilities (net) 1000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 45717000
Current liabilities
Current financial liabilities
Borrowings, current 517730000
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 101529000
Total Trade payable 130700000
Other current financial liabilities 22653000
Total current financial liabilities 671083000
Other current liabilities 39011000
Provisions, current 0
Current tax liabilities (Net) 18816000
Deferred government grants, Current 0
Total current liabilities 728910000
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 774627000
Total equity and liabilites 1942853000
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 INFRASTRUCTURE 549545000 690006000
2 REAL ESTATE 11317000 207568000
Total Segment Revenue 560862000 897574000
Less: Inter segment revenue
Revenue from operations 560862000 897574000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 INFRASTRUCTURE 149180000 181950000
2 REAL ESTATE 11316000 60673000
Total Profit before tax 160496000 242623000
i. Finance cost 31530000 31530000
ii. Other Unallocable Expenditure net off Unallocable income 19258000 19258000
Profit before tax 109708000 174388000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 INFRASTRUCTURE 683615000 683615000
2 REAL ESTATE 1307283000 1307283000
Total Segment Asset 1990898000 1990898000
Un-allocable Assets -48045000 -48045000
Net Segment Asset 1942853000 1942853000
4 Segment Liabilities
Segment Liabilities
1 INFRASTRUCTURE 512561000 512561000
2 REAL ESTATE 280872000 280872000
Total Segment Liabilities 793433000 793433000
Un-allocable Liabilities -18806000 -18806000
Net Segment Liabilities 774627000 774627000
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 Consolidated Consolidated
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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 174388000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 32063000
Adjustments for decrease (increase) in inventories 74849000
Adjustments for decrease (increase) in trade receivables, current -307183000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 8595000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 233000
Adjustments for other bank balances 5996000
Adjustments for increase (decrease) in trade payables, current 63797000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 22730000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 39218000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 183000
Adjustments for other financial liabilities, current -20270000
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 9000
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) -79798000
Net cash flows from (used in) operations 94590000
Dividends received -98000
Interest paid 0
Interest received -7120000
Income taxes paid (refund) 36502000
Other inflows (outflows) of cash -86000
Net cash flows from (used in) operating activities 50784000
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 33239000
Proceeds from sales of investment property 0
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 38129000
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 98000
Interest received 7120000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -64150000
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 89310000
Payments of lease liabilities 0
Dividends paid 18751000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -32042000
Net cash flows from (used in) financing activities 627557000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 614191000
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 614191000
Cash and cash equivalents cash flow statement at beginning of period 1456000
Cash and cash equivalents cash flow statement at end of period 615647000





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