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 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 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
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 2024-08-10
Indicate Company website link for updated RPT policy of the Company https://shrinfcdn.s3.ap-south-1.amazonaws.com/shradhainfra-new/pdf/shradha-Policy-on-Materiality-of-Related-Party-Transaction-new.pdf
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
As there is no default on loan



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 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 38799000 164280000
Other income 11585000 54692000
Total income 50384000 218972000
2 Expenses
(a) Cost of materials consumed 14005000 63420000
(b) Purchases of stock-in-trade 1128000 1128000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 791000 0
(d) Employee benefit expense 1359000 5498000
(e) Finance costs 3000 996000
(f) Depreciation, depletion and amortisation expense 1475000 3933000
(f) Other Expenses
1 Other Expenses 3295000 9840000
Total other expenses 3295000 9840000
Total expenses 22056000 84815000
3 Total profit before exceptional items and tax 28328000 134157000
4 Exceptional items 0 0
5 Total profit before tax 28328000 134157000
6 Tax expense
7 Current tax 5039000 35212000
8 Deferred tax 1974000 1800000
9 Total tax expenses 7013000 37012000
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 21315000 97145000
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 21315000 97145000
17 Other comprehensive income net of taxes 61000 61000
18 Total Comprehensive Income for the period 21376000 97206000
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 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 0.42 1.92
Diluted earnings (loss) per share from continuing operations 0.42 1.92
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 0.42 1.92
Diluted earnings (loss) per share from continuing and discontinued operations 0.42 1.92
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 n nThe Standalone 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. The limited review 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 Standalone 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 Standalone 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 Reporting.ttt n n nPrevious quarter s year s figures have been have been regrouped reclassified wherever necessary to correspond with the current quarters year's classification disclosure. n nThe figures for the quarter ended 31st March 2025 and 31st March 2024 are the balancing figures between the audited figures in respect of the full financial years and published un-audited year to date figures upto thord quarter of the respective financial years, which were subjected to limited by the statutory auditors required under SEBI(LODR). n nThe results of the company are also available on stock exchange website - www.nseindia.com and on the company website. 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 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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 173809000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 195913000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 585000
Total non-current financial assets 196498000
Deferred tax assets (net) 0
Other non-current assets 16482000
Total non-current assets 386789000
2 Current assets
Inventories 279060000
Current financial asset
Current investments 0
Trade receivables, current 85348000
Cash and cash equivalents 206000
Bank balance other than cash and cash equivalents 0
Loans, current 128666000
Other current financial assets 877000
Total current financial assets 215097000
Current tax assets (net) 1624000
Other current assets 5117000
Total current assets 500898000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 887687000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 101247000
Other equity 657779000
Total equity attributable to owners of parent 759026000
Non controlling interest
Total equity 759026000
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 4820000
Total non-current financial liabilities 4820000
Provisions, non-current 392000
Deferred tax liabilities (net) 1436000
Deferred government grants, Non-current 0
Other non-current liabilities 15530000
Total non-current liabilities 22178000
Current liabilities
Current financial liabilities
Borrowings, current 48345000
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 42456000
Total Trade payable 42456000
Other current financial liabilities 4847000
Total current financial liabilities 95648000
Other current liabilities 6025000
Provisions, current 43000
Current tax liabilities (Net) 4767000
Deferred government grants, Current 0
Total current liabilities 106483000
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 128661000
Total equity and liabilites 887687000
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 Standalone Standalone
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 Standalone Standalone
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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 134157000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 996000
Adjustments for decrease (increase) in inventories -68318000
Adjustments for decrease (increase) in trade receivables, current -82068000
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 9470000
Adjustments for other financial assets, non-current -10348000
Adjustments for other financial assets, current 762000
Adjustments for other bank balances 4000
Adjustments for increase (decrease) in trade payables, current 21919000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -100000
Adjustments for increase (decrease) in other non-current liabilities 380000
Adjustments for depreciation and amortisation expense 3933000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 18000
Adjustments for provisions, non-current 56000
Adjustments for other financial liabilities, current -2162000
Adjustments for other financial liabilities, non-current 3200000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 18751000
Adjustments for interest income 11209000
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) -152218000
Net cash flows from (used in) operations -18061000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 33661000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -51722000
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 14278000
Proceeds from sales of investment property 1000
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 18751000
Interest received 11209000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 21689000
Net cash flows from (used in) investing activities 37372000
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 35380000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 20249000
Interest paid 996000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 14135000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -215000
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 -215000
Cash and cash equivalents cash flow statement at beginning of period 422000
Cash and cash equivalents cash flow statement at end of period 207000





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


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 SHRADHA INFRAPROJECTS LIMITED MRUGNAYANI INFRASTRUCTURESnPRIVATE LIMITED Subsidiary Company Any other transaction No Such Transaction taken place during thereporting period NA 0 0 0
2 SHRADHA INFRAPROJECTS LIMITED SUNTECH INFRAESTATE NAGPUR PRIVATE LIMITED Wholly Owned Subsidiary Company Loan APPROVED 4345000 86602000 90947000
3 SHRADHA INFRAPROJECTS LIMITED SUNTECH INFRAESTATE NAGPUR PRIVATE LIMITED Wholly Owned Subsidiary Company Interest received APPROVED 6562000 0 0
4 SHRADHA INFRAPROJECTS LIMITED ACTIVE INFRASTRUCTURES LIMITED Subsidiary Company Purchase of goods or services 250000000 APPROVED 8000 0 0
5 SHRADHA INFRAPROJECTS LIMITED NITESH VINAYKUMAR SANKLECHA Managing Director & CFO Remuneration 900000 APPROVED 900000 0 0
6 SHRADHA INFRAPROJECTS LIMITED SHREYAS SUNIL RAISONI Wholetime Director Remuneration 900000 APPROVED 900000 0 0
7 SHRADHA INFRAPROJECTS LIMITED SATISH RAMCHANDRAWATE Independent Director Any other transaction Sitting Fees 72000 APRROVED 72000 0 0
8 SHRADHA INFRAPROJECTS LIMITED RAVINDRA SINGH SINGHVI Independent Director Any other transaction Siting Fees 72000 APPROVED 72000 0 0
9 SHRADHA INFRAPROJECTS LIMITED ASHA SAMPATH Independent Director Any other transaction Sitting Fees 72000 APPROVED 72000 0 0
10 SHRADHA INFRAPROJECTS LIMITED CHANDRAKANT WAIKAR Director Any other transaction Sitting Fees 72000 APPROVED 72000 0 0
11 SHRADHA INFRAPROJECTS LIMITED SHRIKANT SHARAD HUDDAR Company Secretary Remuneration 453000 APPROVED 453000 0 0
12 SHRADHA INFRAPROJECTS LIMITED GHR Labs And Research Centre Enterprises over which director have significant influence Sale of goods or services 139000 APPROVED 139000 0 0
13 SHRADHA INFRAPROJECTS LIMITED NAMASTAY HOSPITALITY PRIVATE LIMITED Enterprises over which director have significant influence Sale of goods or services 300000 APPROVED 300000 0 0
Total value of transaction during the reporting period 13895000