Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol SHRADHA
MSEI Symbol NOTLISTED
ISIN INE715Y01031
Name of company SHRADHA 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Construction
Start date and time of board meeting 28-May-2025   17:30:00
End date and time of board meeting 28-May-2025   19:25:00
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 426129000 1065865000
Other income 13589000 90514000
Total income 439718000 1156379000
2 Expenses
(a) Cost of materials consumed 286828000 748565000
(b) Purchases of stock-in-trade 4437000 9478000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 791000 0
(d) Employee benefit expense 2696000 7985000
(e) Finance costs 30121000 33128000
(f) Depreciation, depletion and amortisation expense 11093000 41205000
(f) Other Expenses
1 Other Expenses 3486000 14567000
Total other expenses 3486000 14567000
Total expenses 339452000 854928000
3 Total profit before exceptional items and tax 100266000 301451000
4 Exceptional items 0 0
5 Total profit before tax 100266000 301451000
6 Tax expense
7 Current tax 25717000 81931000
8 Deferred tax -426000 -1388000
9 Total tax expenses 25291000 80543000
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 74975000 220908000
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 74975000 220908000
17 Other comprehensive income net of taxes 61000 61000
18 Total Comprehensive Income for the period 75036000 220969000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 54664000 184556000
Total profit or loss, attributable to non-controlling interests 20312000 36414000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 54725000 184556000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 20312000 36414000
21 Details of equity share capital
Paid-up equity share capital 101247000 101247000
Face value of equity share capital 2 2
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 1.08 3.64
Diluted earnings (loss) per share from continuing operations 1.08 3.64
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 1.08 3.64
Diluted earnings (loss) per share from continuing and discontinued operations 1.08 3.64
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) EPS is not annualised for the quarter ended March 31 2025 December 31 2024 March 31 2024 nAll the EPS has been calculated considering the issue of Bonus Share and split of shares since inception of the period. n Excludes Non-controlling Interests n nThe consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meeting held on 28th May 2025. Audited under regulation 33 of the SEBI Listing obligations and disclosure requirements Regulations. 2015 has been carried out by the statutory auditors of the company. The auditors have expressed an unqualified report on the above results.ttttt nThe consolidated financial results have been prepared in accordance with the Companies Indian Accounting Standards Rules, 2015 IND AS prescribed under section 133 of the Companies Act, 2013 as amended and other recognised accounting practices and policies to the extent possible. The consolidated financial results for the quarter and Year ended on 31st March 2025, have been prepared in accordance with the recognition and measurement principles laid down in IND AS 34 Interim Financial Reportingttt n nThe company has deposited a final dividend at 20 Percent that is Rs 1 Rupees One Only per Equity Share of Face value of Rs. 5 each approved by the member in AGM held on 27th July 2024. The record date for the right to dividend was 12th July 2024. n nThe subdivision of existing equity share of face value of Rs.5 five each fully paid up into equity shares of face value of Rs.2 two each fully paid up was proposed by the Board of Directors in their meeting held on Wednesday, 26th October 2024. The members of the Company in the Extra Ordinary General Meeting held on 19th November 2024 has approved the above sub-division and the Record date for determining the eligibility of the shareholders for sub-division split of equity shares was fixed on 10th December 2024. n n nThe Board of Directors of the company has Proposed and recommended a final dividend at 25 percent that is Rs 0.50 Rupees Fifty paise Only per Equity Share of Face value of Rs. 2 each for the year ended March 31st 2025 subject to approval by the Shareholders. n nThe figures for the corresponding previous period have been regrouped reclassified wherever necessary, to make them comparable. n nThe results of the company are also available on stock exchange website www.nseindia.com and on the company website. ntt n



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 480556000
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 17520000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 9718000
Total non-current financial assets 27238000
Deferred tax assets (net) 7149000
Other non-current assets 16482000
Total non-current assets 531435000
2 Current assets
Inventories 2104432000
Current financial asset
Current investments 0
Trade receivables, current 606632000
Cash and cash equivalents 616517000
Bank balance other than cash and cash equivalents 6245000
Loans, current 81417000
Other current financial assets 2087000
Total current financial assets 1312898000
Current tax assets (net) 1780000
Other current assets 51767000
Total current assets 3470877000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4002312000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 101247000
Other equity 1423513000
Total equity attributable to owners of parent 1524760000
Non controlling interest 375357000
Total equity 1900117000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 206049000
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 9804000
Total non-current financial liabilities 215853000
Provisions, non-current 575000
Deferred tax liabilities (net) 1438000
Deferred government grants, Non-current 0
Other non-current liabilities 18139000
Total non-current liabilities 236005000
Current liabilities
Current financial liabilities
Borrowings, current 1491594000
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 178959000
Total Trade payable 178959000
Other current financial liabilities 29574000
Total current financial liabilities 1700127000
Other current liabilities 142437000
Provisions, current 43000
Current tax liabilities (Net) 23583000
Deferred government grants, Current 0
Total current liabilities 1866190000
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 2102195000
Total equity and liabilites 4002312000
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 Remeasurment of defined benefit obligation 82000 82000
Total Amount of items that will not be reclassified to profit and loss 82000 82000
2 Income tax relating to items that will not be reclassified to profit or loss 21000 21000
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 61000 61000



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 301451000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 33128000
Adjustments for decrease (increase) in inventories -75973000
Adjustments for decrease (increase) in trade receivables, current -389250000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -12802000
Adjustments for decrease (increase) in other non-current assets -8920000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 14623000
Adjustments for other bank balances 6000000
Adjustments for increase (decrease) in trade payables, current 91690000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 27590000
Adjustments for increase (decrease) in other non-current liabilities -4073000
Adjustments for depreciation and amortisation expense 43216000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -63499000
Adjustments for provisions, non-current 157000
Adjustments for other financial liabilities, current -98808000
Adjustments for other financial liabilities, non-current 7369000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 144000
Adjustments for interest income 19149000
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) -107000
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) -448952000
Net cash flows from (used in) operations -147501000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 70381000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -217882000
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 48412000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 10000
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 825000
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 144000
Interest received 19140000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -54757000
Net cash flows from (used in) investing activities -83070000
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 327068000
Repayments of borrowings 145271000
Payments of lease liabilities 0
Dividends paid 20249000
Interest paid 33128000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 66000
Net cash flows from (used in) financing activities 896146000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 595194000
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 595194000
Cash and cash equivalents cash flow statement at beginning of period 21322000
Cash and cash equivalents cash flow statement at end of period 616516000





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 Paresh Jairam Tank & Co. Yes 31-May-2027