INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ARVINDPORT
MSEI Symbol NOTLISTED
ISIN INE0P4T01013
Name of Company ARVIND PORT 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 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-11-2025
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 14-11-2025   16:30:00
End date and time of board meeting 14-11-2025   17:30:00
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


Financial Results — Other than Bank

Amount in (Lakhs)

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 457.11 457.11
Other income 51.35 51.35
Total Income 508.46 508.46
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 24.72 24.72
(e) Finance costs 21.80 21.80
(f) Depreciation and amortisation expense 318.02 318.02
(g) Other Expenses
1 Other Expenses 93.04 93.04
Total other expenses 93.04 93.04
Total expenses 457.58 457.58
3 Profit before exceptional and extraordinary items and tax 50.88 50.88
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 50.88 50.88
6 Extraordinary items 0.00 0.00
7 Profit before tax 50.88 50.88
8 Tax Expense
Current tax 0.00 0.00
Deferred tax 12.74 12.74
Total tax expenses 12.74 12.74
9 Net Profit Loss for the period from continuing operations 38.14 38.14
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 38.14 38.14
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest (6.60) (6.60)
16 Net profit (Loss) for the period 31.54 31.54
17 Details of equity share capital
Paid-up equity share capital 1,779.83 1,779.83
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 0.18 0.18
Diluted earnings (loss) per share from continuing and discontinued operations 0.18 0.18
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio 17.92 17.92
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

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 50.88
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 21.80
Adjustments for depreciation and amortisation expense 318.02
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) 0.00
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) 339.82
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables (480.89)
Adjustments for decrease (increase) in other current assets (836.79)
Adjustments for increase (decrease) in trade payables (127.70)
Adjustments for increase (decrease) in other current liabilities (11.30)
Adjustments for provisions (22.18)
Total adjustments for working capital (1,478.86)
Total adjustments for reconcile profit (loss) (1,139.04)
Net cash flows from (used in) operations (1,088.16)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (1,088.16)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (1,088.16)
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 (313.57)
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties (933.88)
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items 1,247.45
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities 1,247.45
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 0.00
Repayments of borrowings 334.21
Dividends paid 0.00
Interest paid 21.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (356.01)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (356.01)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (196.72)
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 (196.72)
Cash and cash equivalents cash flow statement at beginning of period 292.44
Cash and cash equivalents cash flow statement at end of period 95.72


Statement of Asset and Liabilities

Amount in (Lakhs)

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 1,779.83
Reserves and surplus 6,236.70
Money received against share warrants 81.05
Total shareholders' funds 8,097.58
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest 59034000
5 Non-current liabilities
Long-term borrowings 376.23
Deferred tax liabilities (net) 346.21
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 0.00
Total non-current liabilities 722.44
6 Current liabilities
Short-term borrowings 90.95
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 97.07
Total Trade payable 97.07
Other current liabilities 8.20
Short-term provisions 218.75
Total current liabilities 414.97
Total equity and liabilities 9,825.33
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 6,265.44
Producing properties
Intangible assets 0.00
Preproducing properties
Property, Plant and Equipment capital work-in-progress 291.65
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 6,557.09
ii Non-current investments 0.08
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 18.16
viii Other non-current assets
Total non-current assets 6,575.33
Current assets
Current investments 0.00
Inventories 0.00
Trade receivables 2,041.11
Cash and cash equivalents 95.72
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 1,113.17
Other current assets
Total current assets 3,250.00
Total assets 9,825.33
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 Segment – Barge Hire 339.02 339.02
2 Segment – Hotel 42.94 42.94
3 Unallocated 6.33 6.33
Total Segment Revenue 388.29 388.29
Less: Inter segment revenue
Revenue from operations 388.29 388.29
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment – Barge Hire 20.81 20.81
2 Segment – Hotel 0.53 0.53
3 Unallocated (10.68) (10.68)
Total Profit before tax 10.66 10.66
i. Finance cost (0.85) (0.85)
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 11.51 11.51
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment – Barge Hire 7,317.29 7,317.29
2 Segment – Hotel 1,008.32 1,008.32
3 Unallocated 25.20 25.20
4 Segment – Barge Hire 7,317.29 7,317.29
5 Segment – Hotel 1,008.32 1,008.32
6 Unallocated 25.20 25.20
Total Segment Asset 8,350.81 8,350.81
Un-allocable Assets 0.00 0.00
Net Segment Asset 8,350.81 8,350.81
4 Segment Liabilities
Segment Liabilities
1 Segment – Barge Hire 108.70 108.70
2 Segment – Hotel 24.27 24.27
3 Unallocated 376.77 376.77
4 Segment – Barge Hire 108.70 108.70
5 Segment – Hotel 24.27 24.27
6 Unallocated 376.77 376.77
Total Segment Liabilities 509.74 509.74
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 509.74 509.74
Disclosure of notes on segments