INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SONUINFRA
MSEI Symbol NOTLISTED
ISIN INE0JZA01018
Name of Company Sonu Infratech 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 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-10-2025
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 Single segment
Description of single segment INFRASTRUCTURE
Start date and time of board meeting 07-11-2025   18:45:00
End date and time of board meeting 07-11-2025   19:30:00
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 7,194.42 7,194.42
Other income 7.57 7.57
Total Income 7,201.99 7,201.99
2 Expenses
(a) Cost of materials consumed 3,798.25 3,798.25
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,715.37) (1,715.37)
(d) Employee benefit expense 2,142.44 2,142.44
(e) Finance costs 347.83 347.83
(f) Depreciation and amortisation expense 277.31 277.31
(g) Other Expenses
1 OTHER EXPENSES 1,621.32 1,621.32
Total other expenses 1,621.32 1,621.32
Total expenses 6,471.78 6,471.78
3 Profit before exceptional and extraordinary items and tax 730.21 730.21
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 730.21 730.21
6 Extraordinary items 0.00 0.00
7 Profit before tax 730.21 730.21
8 Tax Expense
Current tax 181.90 181.90
Deferred tax 1.88 1.88
Total tax expenses 183.78 183.78
9 Net Profit Loss for the period from continuing operations 546.43 546.43
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 546.43 546.43
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 546.43 546.43
17 Details of equity share capital
Paid-up equity share capital 1,034.90 1,034.90
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 5.28 5.28
Diluted earnings (loss) per share from continuing and discontinued operations 5.28 5.28
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio 3.900 3.900
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above said financial results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective Meetings held on 7th November, 2025 2. The Statements is prepared in accordance with the requirement of Accounting Standards (AS) specified under section 133 of the Companies Act, 2013 read with rule 7 of the Companies (Accounts) Rules, 2014. 3. As per MCA Notification dated 16th February, 2015 Companies whose shares are listed on SME exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulation, 2009, are exempted from the compulsory requirement of adoption of IND-AS. 4. All activities of the company revolve around the main business and as such there is no separate reportable business segment and all the operations of the company are conducted within India as such there is no separate reportable geographical segment 5. Earnings Per share : Earnings Per share is calculated on the weighted average of the share capital received by the company. Half yearly EPS is not annualized. 6. The Previous period figures have been regrouped/rearranged whenever necessary to make them comparable with the current period figures. 7. The company is having wholly owned subsidiary therefore; it has prepared standalone results as well as consolidated result. The Consolidated Financial Result Includes Financial statement of Subsidiary - Arpit Techno Infra Private Limited with effect from 11th March 2025. 8. The Statutory Auditor have carried out Limited Review of the consolidated financial result of the company for the quarter and half year ended 30th September 2025 9. We have not considered comparative figures for previous quarters September 2024 as company has made investment in subsidiary on 11th March 2025


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 730.21
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 347.83
Adjustments for depreciation and amortisation expense 277.31
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 (1.71)
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) 623.43
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (1,715.37)
Adjustments for decrease (increase) in trade receivables 2,601.48
Adjustments for decrease (increase) in other current assets (1,701.73)
Adjustments for increase (decrease) in trade payables (671.15)
Adjustments for increase (decrease) in other current liabilities 146.35
Adjustments for provisions 141.22
Total adjustments for working capital (1,199.20)
Total adjustments for reconcile profit (loss) (575.77)
Net cash flows from (used in) operations 154.44
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 181.90
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (27.46)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (27.46)
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 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 20.79
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 1.71
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (399.87)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (418.95)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (418.95)
Cash flows from used in financing activities
Proceeds from issuing shares 655.69
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (648.35)
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 347.83
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (340.49)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (340.49)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (786.90)
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 (786.90)
Cash and cash equivalents cash flow statement at beginning of period 856.89
Cash and cash equivalents cash flow statement at end of period 69.99


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 1,034.90
Reserves and surplus 5,957.74
Money received against share warrants 161.88
Total shareholders' funds 7,154.52
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 3,415.56
Deferred tax liabilities (net) 24.89
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 0.00
Total non-current liabilities 3,440.45
6 Current liabilities
Short-term borrowings 2,552.63
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 4,146.86
Total Trade payable 4,146.86
Other current liabilities 498.94
Short-term provisions 524.71
Total current liabilities 7,723.14
Total equity and liabilities 18,318.11
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 2,607.47
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 2,607.47
ii Non-current investments 204.84
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 681.06
viii Other non-current assets 0.00
Total non-current assets 3,493.37
Current assets
Current investments 0.00
Inventories 5,569.03
Trade receivables 5,896.32
Cash and cash equivalents 69.99
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 3,289.40
Other current assets 0.00
Total current assets 14,824.74
Total assets 18,318.11
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)
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments