Integrated Filing — IndAS



General information about company
Scrip Code 523838
NSE Symbol SIMPLEXINF
MSEI Symbol NOTLISTED
ISIN INE059B01024
Name of company SIMPLEX INFRASTRUCTURES 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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
Start date and time of board meeting 27-May-2025   13:00:00
End date and time of board meeting 27-May-2025   19:00:00
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 2819400000 10756000000
Other income 376400000 530700000
Total income 3195800000 11286700000
2 Expenses
(a) Cost of materials consumed 383500000 1331900000
(b) Purchases of stock-in-trade 5200000 33800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -86900000 -177400000
(d) Employee benefit expense 183600000 973300000
(e) Finance costs 20700000 150400000
(f) Depreciation, depletion and amortisation expense 75900000 548300000
(f) Other Expenses
1 Sub contractors Charges 1745200000 6683700000
2 Other Expenses 437600000 1683700000
Total other expenses 2182800000 8367400000
Total expenses 2764800000 11227700000
3 Total profit before exceptional items and tax 431000000 59000000
4 Exceptional items 142900000 142900000
5 Total profit before tax 573900000 201900000
6 Tax expense
7 Current tax 14000000 36300000
8 Deferred tax 129000000 60400000
9 Total tax expenses 143000000 96700000
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 430900000 105200000
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 3100000 15400000
16 Total profit (loss) for period 434000000 120600000
17 Other comprehensive income net of taxes -15200000 -35300000
18 Total Comprehensive Income for the period 418800000 85300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 434400000 115800000
Total profit or loss, attributable to non-controlling interests -400000 4800000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 419800000 81100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1000000 4200000
21 Details of equity share capital
Paid-up equity share capital 134900000 134900000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 5103100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.6 2.02
Diluted earnings (loss) per share from continuing operations 7.6 2.02
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 7.6 2.02
Diluted earnings (loss) per share from continuing and discontinued operations 7.6 2.02
24 Debt equity ratio 0.0414 0.0414
25 Debt service coverage ratio 0.2223 0.0307
26 Interest service coverage ratio 1.5693 0.0432
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio Profit/(Loss) before interest, tax and exceptional item/interest expenses


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 2394600000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 400000
Intangible assets under development 200000
Biological assets other than bearer plants 0
Investments accounted for using equity method 85400000
Non-current financial assets
Non-current investments 400000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 1423700000
Total non-current financial assets 1424100000
Deferred tax assets (net) 5626000000
Other non-current assets 29100000
Total non-current assets 9559800000
2 Current assets
Inventories 978600000
Current financial asset
Current investments 1100000
Trade receivables, current 6469500000
Cash and cash equivalents 1127500000
Bank balance other than cash and cash equivalents 57600000
Loans, current 1831000000
Other current financial assets 6504900000
Total current financial assets 15991600000
Current tax assets (net) 153400000
Other current assets 16705500000
Total current assets 33829100000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 43388900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 134900000
Other equity 5103100000
Total equity attributable to owners of parent 5238000000
Non controlling interest 17800000
Total equity 5255800000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 16134100000
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 1247500000
Total non-current financial liabilities 17381600000
Provisions, non-current 71500000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 17453100000
Current liabilities
Current financial liabilities
Borrowings, current 5610000000
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 7723600000
Total Trade payable 7723600000
Other current financial liabilities 2621500000
Total current financial liabilities 15955100000
Other current liabilities 4568700000
Provisions, current 111900000
Current tax liabilities (Net) 44300000
Deferred government grants, Current 0
Total current liabilities 20680000000
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 38133100000
Total equity and liabilites 43388900000
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 Statement of Profit and Loss, net of tax -15200000 -15200000
Total Amount of items that will not be reclassified to profit and loss -15200000 -15200000
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
1 Items that will be reclassified to Statement of Profit and Loss, net of tax 0 -20100000
Total Amount of items that will be reclassified to profit and loss 0 -20100000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -15200000 -35300000



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 201900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 150400000
Adjustments for decrease (increase) in inventories -184600000
Adjustments for decrease (increase) in trade receivables, current 1554700000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 708800000
Adjustments for decrease (increase) in other non-current assets -189400000
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 -517900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 354200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 548300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 101300000
Adjustments for provisions, current 0
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 -44000000
Adjustments for dividend income 100000
Adjustments for interest income 66600000
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 -252200000
Other adjustments to reconcile profit (loss) -91000000
Other adjustments for non-cash items -130800000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1941100000
Net cash flows from (used in) operations 2143000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 64300000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2078700000
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 307600000
Proceeds from sales of investment property 5200000
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 66600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 300000
Net cash flows from (used in) investing activities -235500000
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 -1243300000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 100000
Interest paid 30800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1274200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 569000000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 200000
Net increase (decrease) in cash and cash equivalents 569200000
Cash and cash equivalents cash flow statement at beginning of period 615900000
Cash and cash equivalents cash flow statement at end of period 1185100000





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 BINAYAK DEY & CO Yes 30-Sep-2025