Integrated Filing — IndAS



General information about company
Scrip Code 544281
NSE Symbol ABINFRA
MSEI Symbol NOTLISTED
ISIN INE00YB01017
Name of company A B INFRABUILD 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Single segment
Description of single segment Infrastructure
Start date and time of board meeting 29-May-2025   11:30:00
End date and time of board meeting 29-May-2025   16:00:00
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 2024-05-27
Indicate Company website link for updated RPT policy of the Company https://www.abinfrabuild.com/images/policy-on-related-party-transaction.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? Yes



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 717455000 2081688000
Other income 5383000 17668000
Total income 722838000 2099356000
2 Expenses
(a) Cost of materials consumed 610750000 1956894000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -55527000 -305991000
(d) Employee benefit expense 7075000 27142000
(e) Finance costs 23374000 68720000
(f) Depreciation, depletion and amortisation expense 14416000 54111000
(f) Other Expenses
1 Other Expenses 29579000 73308000
Total other expenses 29579000 73308000
Total expenses 629667000 1874184000
3 Total profit before exceptional items and tax 93171000 225172000
4 Exceptional items -2539000 -6615000
5 Total profit before tax 90632000 218557000
6 Tax expense
7 Current tax 24310000 60560000
8 Deferred tax -973000 -3217000
9 Total tax expenses 23337000 57343000
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 67295000 161214000
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 67295000 161214000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 67295000 161214000
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 532324000 532324000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 571458000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.4 3.36
Diluted earnings (loss) per share from continuing operations 1.4 3.36
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 1.4 3.36
Diluted earnings (loss) per share from continuing and discontinued operations 1.4 3.36
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 360200000
Capital work-in-progress 3294000
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 8000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 254671000
Total non-current financial assets 254679000
Deferred tax assets (net) 12012000
Other non-current assets 0
Total non-current assets 630185000
2 Current assets
Inventories 811131000
Current financial asset
Current investments 0
Trade receivables, current 502349000
Cash and cash equivalents 86010000
Bank balance other than cash and cash equivalents 248646000
Loans, current 78731000
Other current financial assets 0
Total current financial assets 915736000
Current tax assets (net) 51233000
Other current assets 83129000
Total current assets 1861229000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2491414000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 532324000
Other equity 571458000
Total equity attributable to owners of parent 1103782000
Non controlling interest
Total equity 1103782000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 189370000
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 0
Total non-current financial liabilities 189370000
Provisions, non-current 96631000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 286001000
Current liabilities
Current financial liabilities
Borrowings, current 642381000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 339499000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 339499000
Other current financial liabilities 35128000
Total current financial liabilities 1017008000
Other current liabilities 20216000
Provisions, current 3847000
Current tax liabilities (Net) 60560000
Deferred government grants, Current
Total current liabilities 1101631000
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 1387632000
Total equity and liabilites 2491414000
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)
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-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
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
5 Total Other comprehensive income



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 218557000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -305991000
Adjustments for decrease (increase) in trade receivables, current -292751000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -53729000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -37143000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 163444000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -16532000
Adjustments for increase (decrease) in other non-current liabilities 26428000
Adjustments for depreciation and amortisation expense 54111000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1137000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 58000
Adjustments for interest income 10790000
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 -320000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -472194000
Net cash flows from (used in) operations -253637000
Dividends received 0
Interest paid -68720000
Interest received 0
Income taxes paid (refund) 50752000
Other inflows (outflows) of cash -252000
Net cash flows from (used in) operating activities -235921000
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 -44283000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 1750000
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 58000
Interest received 10790000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -31685000
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 127739000
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 442881000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 68720000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 501900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 234294000
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 234294000
Cash and cash equivalents cash flow statement at beginning of period 100362000
Cash and cash equivalents cash flow statement at end of period 334656000





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 Bhuwania & Agrawal Associates No


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 A B InfraBuild Limited Amit Mishra Managing Director Remuneration NA 3600000 440000 443000
2 A B InfraBuild Limited Bharat Parmar Whole Time Director Remuneration NA 1200000 16300000 16800000
3 A B InfraBuild Limited Shivani Mishra Executive Director Remuneration NA 223000 0 46000
4 A B InfraBuild Limited Vanita Bhuva Independent Director Remuneration NA 35000 0 35000
5 A B InfraBuild Limited Udayan Chindalkar Independent Director Remuneration NA 50000 0 35000
6 A B InfraBuild Limited Archana Pandey Independent Director Remuneration NA 50000 0 50000
7 A B InfraBuild Limited Sadiq Merchant Independent Director Remuneration NA 20000 0 20000
8 A B InfraBuild Limited Pooja Soni Company Secretary Remuneration NA 36000 15000 0
9 A B InfraBuild Limited Amrit Suthar Company Secretary Remuneration NA 113000 0 113000
10 A B InfraBuild Limited Danish Salmani Chief Financial Officer Remuneration NA 318000 45000 43000
11 A B InfraBuild Limited Amit Mishra Managing Director Any other transaction Shares Allotment NA 26870000 6718000 0
12 A B InfraBuild Limited Bharat Parmar Whole Time Director Any other transaction Shares Allotment NA 10800000 2700000 0
13 A B InfraBuild Limited A B Infravision Private Limited Associate Enterprise in which Key managerial Personel are interested Any other transaction Subcontract Charges NA 65844000 11859000 394000
14 A B InfraBuild Limited A B Infravision Private Limited Associate Enterprise in which Key managerial Personel are interested Interest received NA 3486000 33305000 43646000
15 A B InfraBuild Limited Adhvan Infra LLP Associate Enterprise in which Key managerial Personel are interested Any other transaction Subcontract Charges NA 20650000 0 0
16 A B InfraBuild Limited Varmine Engineering Private Limited Associate Enterprise in which Key managerial Personel are interested Any other transaction Subcontract Charges NA 59453000 1021000 1021000
17 A B InfraBuild Limited Varmine Engineering Private Limited Associate Enterprise in which Key managerial Personel are interested Any other transaction Security Deposit NA 5050000 3772000 6902000
Total value of transaction during the reporting period 197798000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 831751000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0