Integrated Filing — IndAS



General information about company
Scrip Code 531092
NSE Symbol OMINFRAL
MSEI Symbol NOTLISTED
ISIN INE239D01028
Name of company OM 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 30-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 Unaudited
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   17:00:00
End date and time of board meeting 30-May-2025   21:00:00
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



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 1719434000 7126618000
Other income 180372000 359915000
Total income 1899806000 7486533000
2 Expenses
(a) Cost of materials consumed 801821000 2868503000
(b) Purchases of stock-in-trade 5384000 18220000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 47517000 585197000
(d) Employee benefit expense 115001000 417445000
(e) Finance costs 66835000 221603000
(f) Depreciation, depletion and amortisation expense 13612000 56182000
(f) Other Expenses
1 Other Expenses 912538000 3035234000
Total other expenses 912538000 3035234000
Total expenses 1962708000 7202384000
3 Total profit before exceptional items and tax -62902000 284149000
4 Exceptional items 0 0
5 Total profit before tax -62902000 284149000
6 Tax expense
7 Current tax 18207000 26899000
8 Deferred tax -229675000 -102412000
9 Total tax expenses -211468000 -75513000
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 148566000 359662000
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 -583000 -583000
16 Total profit (loss) for period 147983000 359079000
17 Other comprehensive income net of taxes -12450000 -18000000
18 Total Comprehensive Income for the period 135533000 341079000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 147947600 359020000
Total profit or loss, attributable to non-controlling interests 35000 59000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 135498000 341020000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 35000 59000
21 Details of equity share capital
Paid-up equity share capital 96304000 96304000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 7363530000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.41 3.54
Diluted earnings (loss) per share from continuing operations 1.41 3.54
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 1.41 3.54
Diluted earnings (loss) per share from continuing and discontinued operations 1.41 3.54
24 Debt equity ratio 0.0009 0.0009
25 Debt service coverage ratio 0.0002 0.0123
26 Interest service coverage ratio 0.0006 0.0228
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 721842000
Capital work-in-progress 17415000
Investment property 562686000
Goodwill 35290000
Other intangible assets 3649943000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 123856000
Non-current financial assets
Non-current investments 274815000
Trade receivables, non-current 0
Loans, non-current 96421000
Other non-current financial assets 74898000
Total non-current financial assets 446134000
Deferred tax assets (net) 0
Other non-current assets 120945000
Total non-current assets 5678111000
2 Current assets
Inventories 4041303000
Current financial asset
Current investments 0
Trade receivables, current 2852855000
Cash and cash equivalents 324892000
Bank balance other than cash and cash equivalents 525372000
Loans, current 250000
Other current financial assets 399096000
Total current financial assets 4102465000
Current tax assets (net) 249537000
Other current assets 159447000
Total current assets 8552752000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 14230863000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 96304000
Other equity 7363530000
Total equity attributable to owners of parent 7459834000
Non controlling interest 456759000
Total equity 7916593000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 36952000
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 82269000
Total non-current financial liabilities 119221000
Provisions, non-current 8023000
Deferred tax liabilities (net) 338384000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 465628000
Current liabilities
Current financial liabilities
Borrowings, current 674125000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 57137000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1186622000
Total Trade payable 1243759000
Other current financial liabilities 198778000
Total current financial liabilities 2116662000
Other current liabilities 3726518000
Provisions, current 5462000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 5848642000
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 6314270000
Total equity and liabilites 14230863000
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 Engineering 1661381000 6443015000
2 Real estate 58399000 683603000
3 Others -346000 0
4 Road Project 0 0
Total Segment Revenue 1719434000 7126618000
Less: Inter segment revenue
Revenue from operations 1719434000 7126618000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering 36051000 492775000
2 Real estate -25869000 12883000
3 Others -6289000 0
4 Road Project 40000 94000
Total Profit before tax 3933000 505752000
i. Finance cost 66835000 66835000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax -62902000 284149000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering 6616707000 6616707000
2 Real estate 3569696000 3569696000
3 Others 0 0
4 Road Project 4044460000 4044460000
Total Segment Asset 14230863000 14230863000
Un-allocable Assets 0 0
Net Segment Asset 14230863000 14230863000
4 Segment Liabilities
Segment Liabilities
1 Engineering 372448000 372448000
2 Real estate 3289630000 3289630000
3 Others 0 0
4 Road Project 3108951000 3108951000
Total Segment Liabilities 6771029000 6771029000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6771029000 6771029000
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 a)Gain/(Loss) on Re-measurement of the net defined benefit plans -992000 -855000
2 b) Equity instruments through Other comprehensive income -78000 -78000
Total Amount of items that will not be reclassified to profit and loss -1070000 -933000
2 Income tax relating to items that will not be reclassified to profit or loss -306000 -267000
3 Amount of items that will be reclassified to profit and loss
1 (b) Changes in Foreign Currency Monetary Item translation difference account(FCMITDA) -11686000 -17334000
Total Amount of items that will be reclassified to profit and loss -11686000 -17334000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -12450000 -18000000



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 284149000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 221603000
Adjustments for decrease (increase) in inventories 525096000
Adjustments for decrease (increase) in trade receivables, current -490143000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 22143000
Adjustments for decrease (increase) in other non-current assets -901000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -2108000
Adjustments for other bank balances 21502000
Adjustments for increase (decrease) in trade payables, current 217707000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -539431000
Adjustments for increase (decrease) in other non-current liabilities -20557000
Adjustments for depreciation and amortisation expense 63013000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 16855000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 4000
Adjustments for interest income 51263000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -2812000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -110605000
Other adjustments to reconcile profit (loss) -15100000
Other adjustments for non-cash items 1940000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -143065000
Net cash flows from (used in) operations 141084000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 83069000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 58015000
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 20004000
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 147440000
Purchase of property, plant and equipment 20353000
Proceeds from sales of investment property 0
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 51997000
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 4000
Interest received 50040000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 180036000
Net cash flows from (used in) investing activities 429168000
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 59000
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 184298000
Payments of lease liabilities 1860000
Dividends paid 48151000
Interest paid 220859000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 16855000
Net cash flows from (used in) financing activities -438254000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 48929000
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 48929000
Cash and cash equivalents cash flow statement at beginning of period 275963000
Cash and cash equivalents cash flow statement at end of period 324892000





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 RAVI SHARMA& CO. Yes 31-Mar-2028