Integrated Filing — IndAS



General information about company
Scrip Code 540710
NSE Symbol CAPACITE
MSEI Symbol NOTLISTED
ISIN INE264T01014
Name of company CAPACITE INFRAPROJECTS 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Engineering, Procurement and Construction Contracts
Start date and time of board meeting 26-May-2025   16:45:00
End date and time of board meeting 26-May-2025   17:45:00
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 Statement on impact of audit qualification



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 6713006000 23495086000
Other income 335063000 575969000
Total income 7048069000 24071055000
2 Expenses
(a) Cost of materials consumed 2343393000 8125236000
(b) Purchases of stock-in-trade 104417000 513838000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 31271000 29628000
(d) Employee benefit expense 387745000 1493168000
(e) Finance costs 247078000 933463000
(f) Depreciation, depletion and amortisation expense 258074000 950803000
(f) Other Expenses
1 Construction Expenses 2360968000 7543636000
2 Other Expenses 627810000 1996072000
Total other expenses 2988778000 9539708000
Total expenses 6360756000 21585844000
3 Total profit before exceptional items and tax 687313000 2485211000
4 Exceptional items 0 0
5 Total profit before tax 687313000 2485211000
6 Tax expense
7 Current tax 221024000 748448000
8 Deferred tax -43559000 -134924000
9 Total tax expenses 177465000 613524000
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 509848000 1871687000
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 21118000 165995000
16 Total profit (loss) for period 530966000 2037682000
17 Other comprehensive income net of taxes 4079000 -8463000
18 Total Comprehensive Income for the period 535045000 2029219000
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 529026000 2017024000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 6019000 12195000
21 Details of equity share capital
Paid-up equity share capital 846040000 846040000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 16340595000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.28 24.08
Diluted earnings (loss) per share from continuing operations 6.28 24.08
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 6.28 24.08
Diluted earnings (loss) per share from continuing and discontinued operations 6.28 24.08
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 5821637000
Capital work-in-progress 22813000
Investment property 0
Goodwill 0
Other intangible assets 21135000
Intangible assets under development 3700000
Biological assets other than bearer plants 0
Investments accounted for using equity method 199553000
Non-current financial assets
Non-current investments 21486000
Trade receivables, non-current 595131000
Loans, non-current 0
Other non-current financial assets 704661000
Total non-current financial assets 1321278000
Deferred tax assets (net) 5626000
Other non-current assets 587843000
Total non-current assets 7983585000
2 Current assets
Inventories 1098545000
Current financial asset
Current investments 0
Trade receivables, current 10797709000
Cash and cash equivalents 641033000
Bank balance other than cash and cash equivalents 297856000
Loans, current 0
Other current financial assets 809477000
Total current financial assets 12546075000
Current tax assets (net) 0
Other current assets 12720604000
Total current assets 26365224000
3 Non-current assets classified as held for sale 651967000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 35000776000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 846040000
Other equity 16340595000
Total equity attributable to owners of parent 17186635000
Non controlling interest 13337000
Total equity 17199972000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1490574000
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 539600000
Total non-current financial liabilities 2030174000
Provisions, non-current 10405000
Deferred tax liabilities (net) 463580000
Deferred government grants, Non-current 0
Other non-current liabilities 752227000
Total non-current liabilities 3256386000
Current liabilities
Current financial liabilities
Borrowings, current 2676030000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 271688000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8687329000
Total Trade payable 8959017000
Other current financial liabilities 365888000
Total current financial liabilities 12000935000
Other current liabilities 1941258000
Provisions, current 92281000
Current tax liabilities (Net) 509944000
Deferred government grants, Current 0
Total current liabilities 14544418000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 17800804000
Total equity and liabilites 35000776000
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 a. Remeasurements gains/(losses) on defined benefit plans 5801000 -11649000
2 b. Income tax on (a) above -1460000 2932000
Total Amount of items that will not be reclassified to profit and loss 4341000 -8717000
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
1 a. Exchange differences on translation of foreign operation -350000 339000
2 b. Income tax on (a) above 88000 -85000
Total Amount of items that will be reclassified to profit and loss -262000 254000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 4079000 -8463000



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 2485211000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 933463000
Adjustments for decrease (increase) in inventories 12150000
Adjustments for decrease (increase) in trade receivables, current -6051513000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1291146000
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 946790000
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 950803000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 892882000
Adjustments for provisions, current 4931000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -292168000
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 98102000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -417000
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) -137979000
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) -1548014000
Net cash flows from (used in) operations 937197000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 421902000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 515295000
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 6823000
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 72277000
Purchase of property, plant and equipment 1027105000
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 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 104639000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 769983000
Net cash flows from (used in) investing activities -87029000
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 2506400000
Repayments of borrowings 1614121000
Payments of lease liabilities 28822000
Dividends paid 0
Interest paid 843461000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 19996000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 448262000
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 448262000
Cash and cash equivalents cash flow statement at beginning of period 192771000
Cash and cash equivalents cash flow statement at end of period 641033000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 S R B C & CO LLP Yes 28-Feb-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 23495086000 23495086000
2 Total Expenditure 21585844000 21701437000
3 Net Profit/(Loss) 2037682000 1950195000
4 Earnings Per Share 24.08 23.05
5 Total Assets 35000776000 34885183000
6 Total Liabilities 17800804000 17772698000
7 Net Worth 17199972000 17112485000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) Qualification on Trade Receivable
Textual Information(2) Not applicable
Textual Information(3) Management view: nThe Company had long outstanding Trade Receivables of INR 1,155.93 Lakhs recoverable from one party which was written off as Bad-debts/Provided as Expected Credit Loss Allowance in the earlier periods. National Company Law Tribunal, Amaravati Bench (AP), appointed Resolution Professional (RP) relating to settlement of said Receivable and RP has approved an amount of INR 1,155.93 Lakhs against Companys claim of INR 1,583.14 Lakhs. Considering this fact and currently the Company is in the process of getting the settlement done and to recover the said amount immediately post the settlement agreement and accordingly it has recorded the recovery of said receivables by giving effect in Other Income/Expected Credit Loss Allowance during the year ended March 31, 2024 based on future recoverability projections. The Statutory Auditors have expressed modified opinion in respect of this matter. n nFurther above note has been disclosed in SEBI LODR results.
Textual Information(4) Refer note e (i) above
Textual Information(5) Qualification included by Auditor in Audit Report as per SEBI LODR: nAs described in Note 7 to the statement, trade receivables as at March 31, 2025 includes Rs. 1,155.93 lakhs in respect of one party which was earlier considered as Bad Debts/Provided as Expected Credit Loss Allowance, the management had recorded recovery of the said receivable by giving effect in Other Income / Expected Credit Loss Allowance during the previous year ended March 31, 2024, based on future recoverability projections. In the absence of sufficient appropriate evidence about the recoverability of the said Receivable, we are unable to comment on the recoverability and provision, if any, required on such receivable. nOur conclusion/opinion was also modified in respect of this matter in the previous quarter and period ended December 31, 2024 and year ended March 31, 2024.


Signatories detail
Name of CEO / Managing director Rahul Katyal
Name of CFO Rajesh Das
Name of audit committee chairman Kartik Rawal
Name of statutory auditor S R B C & CO LLP
Name of other signatory, if any, with designation Jai Prakash Yadav, Partner (M No. 066943)
Place Mumbai
Date 26-May-2025