Integrated Filing — IndAS



General information about company
Scrip Code 500402
NSE Symbol SPMLINFRA
MSEI Symbol NOTLISTED
ISIN INE937A01023
Name of company SPML INFRA 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 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 Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 29-May-2025   15:25:00
End date and time of board meeting 29-May-2025   18:40:00
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 Unaudited 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 1890260000 7706358000
Other income 117861000 534572000
Total income 2008121000 8240930000
2 Expenses
(a) Cost of materials consumed 1627412000 6625455000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 67651000 251611000
(e) Finance costs 99484000 394426000
(f) Depreciation, depletion and amortisation expense 1907000 9070000
(f) Other Expenses
1 Other Expenses 92238000 402118000
Total other expenses 92238000 402118000
Total expenses 1888692000 7682680000
3 Total profit before exceptional items and tax 119429000 558250000
4 Exceptional items 0 0
5 Total profit before tax 119429000 558250000
6 Tax expense
7 Current tax 5329000 85801000
8 Deferred tax 0 -29000
9 Total tax expenses 5329000 85772000
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 114100000 472478000
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 5971000 6834000
16 Total profit (loss) for period 120071000 479312000
17 Other comprehensive income net of taxes -950000 -1260000
18 Total Comprehensive Income for the period 119121000 478052000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 120071000 479361000
Total profit or loss, attributable to non-controlling interests 0 -49000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -950000 -1260000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 150745000 151645000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 7549756000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.15 7.61
Diluted earnings (loss) per share from continuing operations 1.03 6.36
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 1.15 7.61
Diluted earnings (loss) per share from continuing and discontinued operations 1.03 6.36
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) Financial Results was approved by the Audit Committee and Board of Directors at their meeting held on 29th May, 2025. n nDue to space constraints full notes has not been given here



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 25881000
Capital work-in-progress 3387000
Investment property
Goodwill 0
Other intangible assets 35393000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 387019000
Trade receivables, non-current 2643363000
Loans, non-current 216922000
Other non-current financial assets 635718000
Total non-current financial assets 3883022000
Deferred tax assets (net) 1003131000
Other non-current assets 4021137000
Total non-current assets 8971951000
2 Current assets
Inventories 500461000
Current financial asset
Current investments 0
Trade receivables, current 3958434000
Cash and cash equivalents 1294400000
Bank balance other than cash and cash equivalents 791049000
Loans, current 3451000
Other current financial assets 1260972000
Total current financial assets 7308306000
Current tax assets (net) 288000
Other current assets 2587781000
Total current assets 10396836000
3 Non-current assets classified as held for sale 298933000
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 19667720000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 151645000
Other equity 7549756000
Total equity attributable to owners of parent 7701401000
Non controlling interest
Total equity 7701401000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3382389000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1027341000
Total Trade payable 1027341000
Other non-current financial liabilities 1196755000
Total non-current financial liabilities 5606485000
Provisions, non-current 27981000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 482229000
Total non-current liabilities 6116695000
Current liabilities
Current financial liabilities
Borrowings, current 304049000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 306437000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4470957000
Total Trade payable 4777394000
Other current financial liabilities 442567000
Total current financial liabilities 5524010000
Other current liabilities 316535000
Provisions, current 9079000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 5849624000
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 11966319000
Total equity and liabilites 19667720000
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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 EPC 1890260000 7706358000
Total Segment Revenue 1890260000 7706358000
Less: Inter segment revenue 0 0
Revenue from operations 1890260000 7706358000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 EPC 125400000 565084000
Total Profit before tax 125400000 565084000
i. Finance cost 99484000 99484000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 25916000 170658000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 EPC 19667720000 19667720000
Total Segment Asset 19667720000 19667720000
Un-allocable Assets 0 0
Net Segment Asset 19667720000 19667720000
4 Segment Liabilities
Segment Liabilities
1 EPC 19667720000 19667720000
Total Segment Liabilities 19667720000 19667720000
Un-allocable Liabilities 0 0
Net Segment Liabilities 19667720000 19667720000
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 Unaudited 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 Gain/Loss on Fair Value of Defined Benefits Plan -1381000 -1832000
Total Amount of items that will not be reclassified to profit and loss -1381000 -1832000
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 -431000 -572000
5 Total Other comprehensive income -950000 -1260000



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 558250000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -126628000
Adjustments for decrease (increase) in trade receivables, current 308225000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -773551000
Adjustments for decrease (increase) in other non-current assets -336537000
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 491319000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -824187000
Adjustments for increase (decrease) in other non-current liabilities -182456000
Adjustments for depreciation and amortisation expense 9070000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -2851000
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 0
Adjustments for interest income 0
Adjustments for share-based payments 9560000
Adjustments for fair value losses (gains) -333000
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) -359000
Other adjustments for non-cash items -274983000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1703711000
Net cash flows from (used in) operations -1145461000
Dividends received 0
Interest paid -390845000
Interest received -127920000
Income taxes paid (refund) -38555000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -843981000
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 499000
Purchase of property, plant and equipment 5738000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets -990382000
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 25110000
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 115767000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -904964000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 32046000
Proceeds from issuing shares 691245000
Proceeds from issuing other equity instruments 558173000
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 1705699000
Repayments of borrowings 2123633000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 36867000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 762571000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -986374000
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 -986374000
Cash and cash equivalents cash flow statement at beginning of period 2280774000
Cash and cash equivalents cash flow statement at end of period 1294400000





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 Maheshwari & Associates Yes 31-May-2027