| Scrip code | 000000 |
|---|---|
| NSE Symbol | VISHNUINFR |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0PQ001012 |
| Name of Company | VISHNUSURYA PROJECTS AND INFRA LIMITED |
| Type of company | SME |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 10-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 31-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Half Yearly |
| Reporting Quarter | Half yearly |
| 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 | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 10-11-2025 12:00:00 |
| End date and time of board meeting | 10-11-2025 16:00:00 |
| 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 | Not applicable |
| 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 | 01-04-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Revenue From Operations | ||
| Revenue from operations | 16,813.72 | 16,813.72 | |
| Other income | 69.75 | 69.75 | |
| Total Income | 16,883.47 | 16,883.47 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 11,371.17 | 11,371.17 |
| (b) | Purchases of stock-in-trade | 59.91 | 59.91 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 125.52 | 125.52 |
| (d) | Employee benefit expense | 733.00 | 733.00 |
| (e) | Finance costs | 426.35 | 426.35 |
| (f) | Depreciation and amortisation expense | 386.32 | 386.32 |
| (g) | Other Expenses | ||
| 1 | Other Expenses | 745.01 | 745.01 |
| Total other expenses | 745.01 | 745.01 | |
| Total expenses | 13,847.28 | 13,847.28 | |
| 3 | Profit before exceptional and extraordinary items and tax | 3,036.19 | 3,036.19 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 3,036.19 | 3,036.19 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 3,036.19 | 3,036.19 |
| 8 | Tax Expense | ||
| Current tax | 650.00 | 650.00 | |
| Deferred tax | 76.19 | 76.19 | |
| Total tax expenses | 726.19 | 726.19 | |
| 9 | Net Profit Loss for the period from continuing operations | 2,310.00 | 2,310.00 |
| 10 | Profit (loss) from discontinuing operations before tax | 0.00 | 0.00 |
| 11 | Tax expense of discontinuing operations | 0.00 | 0.00 |
| 12 | Net profit (loss) from discontinuing operation after tax | 0.00 | 0.00 |
| 13 | Profit (loss) for period before minority interest | 2,310.00 | 2,310.00 |
| 14 | Share of profit (loss) of associates | 0.00 | 0.00 |
| 15 | Profit (loss) of minority interest | 0.00 | 0.00 |
| 16 | Net profit (Loss) for the period | 2,310.00 | 2,310.00 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 2,460.97 | 2,460.97 | |
| Face value of equity share capital | 10 | 10 | |
| 18 | Reserves excluding revaluation reserve | ||
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 9.39 | 9.39 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 9.39 | 9.39 | |
| 20 | Debt equity ratio | ||
| 21 | Debt service coverage ratio | ||
| 22 | Interest service coverage ratio | ||
| 23 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Note : 1 The above interim consolidated financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP). Indian GAAP comprises mandatory Accounting Standards notified under Section 133 of the Companies Act, 2013 read with Companies (Accounting Standards) Rules, 2021 (as amended) and the relevant provisions of the Companies Act, 2013, as applicable to shares listed in SME platform of NSE. These results have been reviewed by the audit committee and approved by the board of directors at its meeting held on November 10th, 2025. 2 The Company has adopted the Accounting Standards (AS) 21 - Consolidated Financial Statements and AS 25 - Interim Financial Reporting for the preparation and disclosure requirements of these interim consolidated financial statements. These consolidated financial statements have been prepared following the incorporation of the Subsidiary - Vishnusurya Projects and Infra Hosur Private Limited on December 17, 2024. The results of the subsidiary are included from that date. Accordingly, the comparative figures for the interim period ended September 30, 2024 do not include the financial information of the subsidiary and are, therefore, not comparable with the current period figures. 3 The company has followed same accounting policies in these interim financial statements as those followed in the most recent audited annual financial statements. 4 Provisions in respect of gratuity (defined benefit schemes) for this interim period is calculated on a year-to-date basis by the actuarially determined rates at the end of the prior financial year. 5 Measuring Income Tax Expense for Interim Period – Interim period income tax expense is accrued using the tax rate that would be applicable to expected total annual earnings, that is, the estimated average annual effective income tax rate applied to the pre-tax income of the interim period. 6 Depreciation and amortization for an interim period is based only on assets owned during that interim period. It does not take into account asset acquisitions or disposals planned for later in the financial year. 7 The measurement procedures to be followed in an interim financial report were designed to ensure that the resulting information is reliable and that all material financial information that is relevant to an understanding of the financial position or performance of the enterprise is appropriately disclosed. 8 The Company's Operations consists of primarly three segment a) Construction & Allied Activities b) Mining & Quarrying c) Waste Management 9 The Company has assessed the impact of any internal or external information available up to the date of approval of these financial results and concluded that no adjustment is required in these results. The Company continues to monitor the future economic conditions. 10 As per MCA Notification dated 16th Feb 2015, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the compulsory requirement of adoption of Ind AS for the preparation of Financial Statements. 11 The figures for the Half year ended on 31st March,2025 is the balancing figures between the audited figures in respect of the full financial year and figures up to the first half of the financial year, which were subjected to limited review. 12 The consolidated financial statements reflect the financial position, performance, and cash flows of Vishnusurya Projects and Infra Limited and its wholly owned subsidiary as a single economic entity. 13 Figures relating to corresponding/previous periods have been regrouped/reclassified wherever necessary to confirm to current period figures. |
|---|
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio |
| A | Date of start of reporting period | 01-04-2025 |
|---|---|---|
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | |
| D | Nature of report standalone or consolidated | Consolidated |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 3,036.19 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 426.35 | |
| Adjustments for depreciation and amortisation expense | 386.32 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 318.46 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 1,131.13 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | 125.52 | |
| Adjustments for decrease (increase) in trade receivables | (437.45) | |
| Adjustments for decrease (increase) in other current assets | (2,233.82) | |
| Adjustments for increase (decrease) in trade payables | 118.04 | |
| Adjustments for increase (decrease) in other current liabilities | 907.98 | |
| Adjustments for provisions | 69.23 | |
| Total adjustments for working capital | (1,450.50) | |
| Total adjustments for reconcile profit (loss) | (319.37) | |
| Net cash flows from (used in) operations | 2,716.82 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | (47.19) | |
| Income taxes paid (refund) | 287.73 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | 2,381.90 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 2,381.90 | |
| 4 | Cash flows from used in investing activities | |
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property plant and equipment | 0.00 | |
| Purchase of property plant and equipment | 1,183.23 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 47.19 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 41.18 | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (1,094.86) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (1,094.86) | |
| Cash flows from used in financing activities | ||
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 1,307.65 | |
| Repayments of borrowings | 2,032.95 | |
| Dividends paid | 0.00 | |
| Interest paid | 429.91 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities before extraordinary items | (1,155.21) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | (1,155.21) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 131.83 | |
| 6 | Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 131.83 | |
| Cash and cash equivalents cash flow statement at beginning of period | 101.11 | |
| Cash and cash equivalents cash flow statement at end of period | 232.94 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 2,460.97 | ||
| Reserves and surplus | 15,436.26 | ||
| Money received against share warrants | |||
| Total shareholders' funds | 17,897.23 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | ||
| 4 | Minority interest | ||
| 5 | Non-current liabilities | ||
| Long-term borrowings | 3,939.21 | ||
| Deferred tax liabilities (net) | |||
| Foreign currency monetary item translation difference liability account | |||
| Other long-term liabilities | 143.56 | ||
| Long-term provisions | 50.49 | ||
| Total non-current liabilities | 4,133.26 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 3,591.13 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2,232.48 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 2,232.48 | ||
| Other current liabilities | 4,109.45 | ||
| Short-term provisions | 1,089.55 | ||
| Total current liabilities | 11,022.61 | ||
| Total equity and liabilities | 33,053.10 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 9,201.13 | ||
| Producing properties | |||
| Intangible assets | 0.00 | Preproducing properties | |
| Property, Plant and Equipment capital work-in-progress | |||
| Intangible assets under development or work-in-progress | 119.49 | ||
| Total Property, Plant and Equipment and Intangible assets | 9,320.62 | ||
| ii | Non-current investments | 5,872.87 | |
| v | Deferred tax assets (net) | 75.12 | |
| vi | Foreign currency monetary item translation difference asset account | ||
| vii | Long-term loans and advances | 271.32 | |
| viii | Other non-current assets | 342.42 | |
| Total non-current assets | 15,882.35 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 319.62 | ||
| Trade receivables | 4,831.82 | ||
| Cash and cash equivalents | 1,185.08 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 2,922.55 | ||
| Other current assets | 7,911.68 | ||
| Total current assets | 17,170.75 | ||
| Total assets | 33,053.10 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-04-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Construction & Allied Activities | 9,342.88 | 9,342.88 | ||||
| 2 | Mining & Quarrying | 6,697.80 | 6,697.80 | ||||
| 3 | Waste Management | 496.86 | 496.86 | ||||
| 4 | Others | 276.18 | 276.18 | ||||
| Total Segment Revenue | 16,813.72 | 16,813.72 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 16,813.72 | 16,813.72 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Construction & Allied Activities | 2,354.72 | 2,354.72 | ||||
| 2 | Mining & Quarrying | 893.53 | 893.53 | ||||
| 3 | Waste Management | 123.63 | 123.63 | ||||
| 4 | Others | 249.43 | 249.43 | ||||
| Total Profit before tax | 3,621.31 | 3,621.31 | |||||
| i. Finance cost | 234.91 | 234.91 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 350.21 | 350.21 | |||||
| Profit before tax | 3,036.19 | 3,036.19 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Construction & Allied Activities | 6,520.06 | 6,520.06 | ||||
| 2 | Mining & Quarrying | 4,818.61 | 4,818.61 | ||||
| 3 | Waste Management | 648.67 | 648.67 | ||||
| 4 | Others | 47.35 | 47.35 | ||||
| 5 | Construction & Allied Activities | 6,520.06 | 6,520.06 | ||||
| 6 | Mining & Quarrying | 4,818.61 | 4,818.61 | ||||
| 7 | Waste Management | 648.67 | 648.67 | ||||
| 8 | Others | 47.35 | 47.35 | ||||
| Total Segment Asset | 12,034.69 | 12,034.69 | |||||
| Un-allocable Assets | 5,862.54 | 5,862.54 | |||||
| Net Segment Asset | 17,897.23 | 17,897.23 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Construction & Allied Activities | 0.00 | 0.00 | ||||
| 2 | Mining & Quarrying | 0.00 | 0.00 | ||||
| 3 | Waste Management | 0.00 | 0.00 | ||||
| 4 | Others | 0.00 | 0.00 | ||||
| 5 | Construction & Allied Activities | 0.00 | 0.00 | ||||
| 6 | Mining & Quarrying | 0.00 | 0.00 | ||||
| 7 | Waste Management | 0.00 | 0.00 | ||||
| 8 | Others | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 0.00 | 0.00 | |||||
| Disclosure of notes on segments | |||||||