Integrated Filing — IndAS



General information about company
Scrip Code 539150
NSE Symbol PNCINFRA
MSEI Symbol NOTLISTED
ISIN INE195J01029
Name of company PNC INFRATECH 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 19-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   10:00:00
End date and time of board meeting 30-May-2025   14:00:00
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 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 17041079000 67686837000
Other income 625249000 1717806000
Total income 17666328000 69404643000
2 Expenses
(a) Cost of materials consumed 11018271000 38544901000
(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 1008913000 3870814000
(e) Finance costs 2332428000 8517654000
(f) Depreciation, depletion and amortisation expense 406175000 1945153000
(f) Other Expenses
1 Other Expenses 1390534000 4610514000
Total other expenses 1390534000 4610514000
Total expenses 16156321000 57489036000
3 Total profit before exceptional items and tax 1510007000 11915607000
4 Exceptional items 0 0
5 Total profit before tax 1510007000 11915607000
6 Tax expense
7 Current tax 893219000 4044357000
8 Deferred tax -137592000 -282925000
9 Total tax expenses 755627000 3761432000
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 754380000 8154175000
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 754380000 8154175000
17 Other comprehensive income net of taxes 17514000 41256000
18 Total Comprehensive Income for the period 771894000 8195431000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 754756000 8154863000
Total profit or loss, attributable to non-controlling interests -376000 -688000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 772270000 8196119000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -376000 -688000
21 Details of equity share capital
Paid-up equity share capital 513078000 513078000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 59377322000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.94 31.79
Diluted earnings (loss) per share from continuing operations 2.94 31.79
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 2.94 31.79
Diluted earnings (loss) per share from continuing and discontinued operations 2.94 31.79
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) The aforesaid audited consolidated financial results alongwith detailed notes also uploaded on the Company website www.pncinfratech.com and also available on the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com for the benefit of the shareholders and investors.



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 4121324000
Capital work-in-progress 2826000
Investment property 0
Goodwill 0
Other intangible assets 5801492000
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 5554000
Trade receivables, non-current 97456599000
Loans, non-current 0
Other non-current financial assets 1028806000
Total non-current financial assets 98490959000
Deferred tax assets (net) 215346000
Other non-current assets 17696994000
Total non-current assets 126328941000
2 Current assets
Inventories 8610540000
Current financial asset
Current investments 7897587000
Trade receivables, current 12544976000
Cash and cash equivalents 11409801000
Bank balance other than cash and cash equivalents 5026752000
Loans, current 0
Other current financial assets 1198155000
Total current financial assets 38077271000
Current tax assets (net) 0
Other current assets 7570423000
Total current assets 54258234000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 180587175000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 513078000
Other equity 59377322000
Total equity attributable to owners of parent 59890400000
Non controlling interest -688000
Total equity 59889712000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 87080669000
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 4125530000
Total non-current financial liabilities 91206199000
Provisions, non-current 3469016000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 2366941000
Total non-current liabilities 97042156000
Current liabilities
Current financial liabilities
Borrowings, current 6364884000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1028413000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7709388000
Total Trade payable 8737801000
Other current financial liabilities 2554733000
Total current financial liabilities 17657418000
Other current liabilities 4695121000
Provisions, current 1302768000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 23655307000
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 120697463000
Total equity and liabilites 180587175000
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 Road 12423158000 48484272000
2 Water 2012505000 8218679000
3 Toll/Annuity 2605416000 10983886000
Total Segment Revenue 17041079000 67686837000
Less: Inter segment revenue 0 0
Revenue from operations 17041079000 67686837000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Road 1350132000 9812758000
2 Water 313882000 1283070000
3 Toll/Annuity 1553172000 7619627000
Total Profit before tax 3217186000 18715455000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 1707179000 1707179000
Profit before tax 1510007000 11915607000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Road 27788456000 27788456000
2 Water 16809802000 16809802000
3 Toll/Annuity 135988917000 135988917000
Total Segment Asset 180587175000 180587175000
Un-allocable Assets 0 0
Net Segment Asset 180587175000 180587175000
4 Segment Liabilities
Segment Liabilities
1 Road 14355683000 14355683000
2 Water 6935243000 6935243000
3 Toll/Annuity 99406537000 99406537000
Total Segment Liabilities 120697463000 120697463000
Un-allocable Liabilities 0 0
Net Segment Liabilities 120697463000 120697463000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Based on the management approach as defined in lnd AS 108 operating segments the Management evaluates the company performance and allocates resources based on analysis of various performance indicators by business segments. Accordingly information has been presented along these business segments. The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual 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 & Loss (Net of Taxes) 17514000 41256000
Total Amount of items that will not be reclassified to profit and loss 17514000 41256000
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 17514000 41256000



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 11915607000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 8517654000
Adjustments for decrease (increase) in inventories -960416000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current -11369937000
Adjustments for decrease (increase) in other current assets -4587336000
Adjustments for decrease (increase) in other non-current assets -3164470000
Adjustments for other financial assets, non-current 6847000
Adjustments for other financial assets, current -421970000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -792182000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 4392102000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1945153000
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 -321313000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 91000
Adjustments for dividend income 0
Adjustments for interest income 635074000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -181912000
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) -588908000
Other adjustments for non-cash items 41256000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -8120415000
Net cash flows from (used in) operations 3795192000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 4044358000
Other inflows (outflows) of cash -311911000
Net cash flows from (used in) operating activities -561077000
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 789828000
Other cash payments to acquire equity or debt instruments of other entities 2789039000
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 50392000
Purchase of property, plant and equipment 348394000
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 635074000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -944170000
Net cash flows from (used in) investing activities -2606309000
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 20327956000
Repayments of borrowings 7046981000
Payments of lease liabilities 48578000
Dividends paid 153923000
Interest paid 8517654000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 10000
Net cash flows from (used in) financing activities 4560830000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1393444000
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 1393444000
Cash and cash equivalents cash flow statement at beginning of period 10016357000
Cash and cash equivalents cash flow statement at end of period 11409801000





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 NSBP & CO. Yes 30-Apr-2027