Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol AKASH
MSEI Symbol NOTLISTED
ISIN INE737W01013
Name of company Akash Infra Projects 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   11:20:00
End date and time of board meeting 30-May-2025   12:20:00
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 202344000 579964000
Other income 1706000 7480000
Total income 204050000 587444000
2 Expenses
(a) Cost of materials consumed 85244000 159803000
(b) Purchases of stock-in-trade 58602000 276301000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -34505000 -49757000
(d) Employee benefit expense 10423000 40778000
(e) Finance costs 17950000 46999000
(f) Depreciation, depletion and amortisation expense 2836000 11551000
(f) Other Expenses
1 Other Expenses 38403000 91205000
Total other expenses 38403000 91205000
Total expenses 178953000 576880000
3 Total profit before exceptional items and tax 25097000 10564000
4 Exceptional items 0 0
5 Total profit before tax 25097000 10564000
6 Tax expense
7 Current tax 721000 721000
8 Deferred tax 187000 687000
9 Total tax expenses 908000 1408000
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 24189000 9156000
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 -289000 -220000
16 Total profit (loss) for period 23900000 8936000
17 Other comprehensive income net of taxes -138000 -484000
18 Total Comprehensive Income for the period 23762000 8452000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8033000 5522000
Total profit or loss, attributable to non-controlling interests 40000 28000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 8043000 5113000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 110000 46000
21 Details of equity share capital
Paid-up equity share capital 168625000 168625000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 678025000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.48 0.3
Diluted earnings (loss) per share from continuing operations 0.48 0.3
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 0.48 0.3
Diluted earnings (loss) per share from continuing and discontinued operations 0.48 0.3
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Financial Results of the Company have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meeting held on 30, May 2025. The Results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors of the Comapny have expressed an unmodified opinion on the above results.2. The Financial results have been prepared in accordance with Indian Accounting Standards ('IND AS') as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant ammendment thereunder.3. The figuers for the quarter ended 31.03.2025 and the quarter ended 31.03.2024 as reported in these financial results are the balancing figures between the Audited Figures in respect of the full Financial year and the unaudited published year to date figures up to the Third Quarter of the respective Financial Year.4. Comparative figures have been rearranged/regrouped wherever necessary.5. The Group's business falls within operating segment: 1) Construction and 2) Fuel and Grocery. Hence, the company has disclosed the segment information in its consolidated financial results in accordance with Ind AS 108 Operating Segment.



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 38108000
Capital work-in-progress 0
Investment property 20376000
Goodwill 0
Other intangible assets 21395000
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 33038000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 29648000
Total non-current financial assets 62686000
Deferred tax assets (net) 0
Other non-current assets 35000
Total non-current assets 142600000
2 Current assets
Inventories 355186000
Current financial asset
Current investments 0
Trade receivables, current 1493717000
Cash and cash equivalents 10111000
Bank balance other than cash and cash equivalents 53701000
Loans, current 0
Other current financial assets 5749000
Total current financial assets 1563278000
Current tax assets (net) 0
Other current assets 21851000
Total current assets 1940315000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2082915000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 168625000
Other equity 678025000
Total equity attributable to owners of parent 846650000
Non controlling interest 762000
Total equity 847412000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6050000
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 133070000
Total non-current financial liabilities 139120000
Provisions, non-current 0
Deferred tax liabilities (net) 710000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 139830000
Current liabilities
Current financial liabilities
Borrowings, current 834884000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 19741000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 217599000
Total Trade payable 237340000
Other current financial liabilities 12190000
Total current financial liabilities 1084414000
Other current liabilities 6202000
Provisions, current 4275000
Current tax liabilities (Net) 782000
Deferred government grants, Current 0
Total current liabilities 1095673000
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 1235503000
Total equity and liabilites 2082915000
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)
1 Construction 133790000 270877000
2 Fuel and Grocery 70094000 315911000
3 Others 166000 656000
Total Segment Revenue 204050000 587444000
Less: Inter segment revenue 0 0
Revenue from operations 204050000 587444000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction 34694000 50824000
2 Fuel and Grocery 11251000 17973000
3 Others -60000 316000
Total Profit before tax 45885000 69113000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 45885000 69113000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction 1984169000 1984169000
2 Fuel and Grocery 67194000 67194000
3 Others 0 0
Total Segment Asset 2051363000 2051363000
Un-allocable Assets 31552000 31552000
Net Segment Asset 2082915000 2082915000
4 Segment Liabilities
Segment Liabilities
1 Construction 1168514000 1168514000
2 Fuel and Grocery 59393000 59393000
3 Others 0 0
Total Segment Liabilities 1227907000 1227907000
Un-allocable Liabilities 7597000 7597000
Net Segment Liabilities 1235504000 1235504000
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 Items that will not be reclassified to Profit and Loss -258000 -109000
Total Amount of items that will not be reclassified to profit and loss -258000 -109000
2 Income tax relating to items that will not be reclassified to profit or loss -40000 -17000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit and Loss 80000 -392000
Total Amount of items that will be reclassified to profit and loss 80000 -392000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -138000 -484000



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 10564000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 47645000
Adjustments for decrease (increase) in inventories -45676000
Adjustments for decrease (increase) in trade receivables, current 33251000
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 0
Adjustments for other financial assets, non-current 431000
Adjustments for other financial assets, current 22492000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 18427000
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 11324000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -989000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 5223000
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 3996000
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) -724000
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) 87408000
Net cash flows from (used in) operations 97972000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1236000
Other inflows (outflows) of cash -1256000
Net cash flows from (used in) operating activities 95480000
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 2286000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 1700000
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 3996000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 552000
Net cash flows from (used in) investing activities 3962000
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 0
Repayments of borrowings 41558000
Payments of lease liabilities 6578000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -45142000
Net cash flows from (used in) financing activities -93278000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 6164000
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 6164000
Cash and cash equivalents cash flow statement at beginning of period 3949000
Cash and cash equivalents cash flow statement at end of period 10113000





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 RRS and Associates Yes 31-May-2025