Integrated Filing — IndAS



General information about company
Scrip Code 533152
NSE Symbol MBLINFRA
MSEI Symbol NA
ISIN INE912H01013
Name of company MBL Infrastructure 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 07-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 Single segment
Description of single segment Construction and Project Activities
Start date and time of board meeting 30-May-2025   17:30:00
End date and time of board meeting 30-May-2025   20:10:00
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 311700000 1283200000
Other income 115100000 1200300000
Total income 426800000 2483500000
2 Expenses
(a) Cost of materials consumed 8600000 45400000
(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 33600000 117200000
(e) Finance costs 381000000 606100000
(f) Depreciation, depletion and amortisation expense 143200000 605200000
(f) Other Expenses
1 Direct Labour Sub Contracts etc 2600000 13700000
2 Other Expenses 337400000 2191800000
Total other expenses 340000000 2205500000
Total expenses 906400000 3579400000
3 Total profit before exceptional items and tax -479600000 -1095900000
4 Exceptional items -1200000 2784200000
5 Total profit before tax -480800000 1688300000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -6200000 -6600000
9 Total tax expenses -6200000 -6600000
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 -474600000 1694900000
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 -474600000 1694900000
17 Other comprehensive income net of taxes 400000 1100000
18 Total Comprehensive Income for the period -474200000 1696000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -474200000 1696000000
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 1225300000 1225300000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 8257900000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.54 -1.23
Diluted earnings (loss) per share from continuing operations -0.54 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 -0.54 -1.23
Diluted earnings (loss) per share from continuing and discontinued operations -0.54 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) Notestttttttttt nDue to technical constrains complete notes cannot be submitted. However the same has been submitted at the time of submission of results after conclusion of the Board meeting held on30052025tt n 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 439700000
Capital work-in-progress 0
Investment property 0
Goodwill 163800000
Other intangible assets 5722100000
Intangible assets under development 0
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 18830000000
Loans, non-current 0
Other non-current financial assets 132500000
Total non-current financial assets 18962500000
Deferred tax assets (net) 1506800000
Other non-current assets 61600000
Total non-current assets 26856500000
2 Current assets
Inventories 12000000
Current financial asset
Current investments 0
Trade receivables, current 1130100000
Cash and cash equivalents 184400000
Bank balance other than cash and cash equivalents 4100000
Loans, current 16800000
Other current financial assets 198700000
Total current financial assets 1534100000
Current tax assets (net) 847600000
Other current assets 745100000
Total current assets 3138800000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 29995300000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1225300000
Other equity 8257900000
Total equity attributable to owners of parent 9483200000
Non controlling interest
Total equity 9483200000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9066500000
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 32100000
Total Trade payable 32100000
Other non-current financial liabilities 0
Total non-current financial liabilities 9098600000
Provisions, non-current 177500000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 3287900000
Total non-current liabilities 12564000000
Current liabilities
Current financial liabilities
Borrowings, current 483200000
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 38300000
Total Trade payable 38300000
Other current financial liabilities 6290700000
Total current financial liabilities 6812200000
Other current liabilities 745000000
Provisions, current 390900000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 7948100000
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 20512100000
Total equity and liabilites 29995300000
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)
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 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 400000 1100000
Total Amount of items that will not be reclassified to profit and loss 400000 1100000
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 0 0
5 Total Other comprehensive income 400000 1100000



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 1688300000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 606100000
Adjustments for decrease (increase) in inventories 5200000
Adjustments for decrease (increase) in trade receivables, current 22700000
Adjustments for decrease (increase) in trade receivables, non-current -1304300000
Adjustments for decrease (increase) in other current assets 29100000
Adjustments for decrease (increase) in other non-current assets 503700000
Adjustments for other financial assets, non-current -44600000
Adjustments for other financial assets, current -13800000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 8400000
Adjustments for increase (decrease) in trade payables, non-current -73800000
Adjustments for increase (decrease) in other current liabilities -52400000
Adjustments for increase (decrease) in other non-current liabilities -792800000
Adjustments for depreciation and amortisation expense 605200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -120700000
Adjustments for provisions, non-current -189800000
Adjustments for other financial liabilities, current -314000000
Adjustments for other financial liabilities, non-current 803900000
Adjustments for unrealised foreign exchange losses gains 11600000
Adjustments for dividend income 0
Adjustments for interest income -74400000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -919600000
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) -1155500000
Net cash flows from (used in) operations 532800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 68500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 464300000
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 74100000
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 28500000
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 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 19300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -83300000
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 150000000
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 507900000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 84200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -442100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -61100000
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 -61100000
Cash and cash equivalents cash flow statement at beginning of period 245500000
Cash and cash equivalents cash flow statement at end of period 184400000





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 S A R C & Associates Yes 31-Dec-2025