INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol VR
MSEI Symbol NOTLISTED
ISIN INE0QQM01017
Name of Company V R Infraspace 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 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 29-05-2026   17:30:00
End date and time of board meeting 29-05-2026   18:45:00
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 — 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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 5,567.35 7,444.49
Other income 198.89 208.46
Total Income 5,766.24 7,652.95
2 Expenses
(a) Cost of materials consumed 2,528.07 3,529.99
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,382.53 1,166.15
(d) Employee benefit expense 126.37 177.27
(e) Finance costs 394.62 510.63
(f) Depreciation and amortisation expense 8.39 10.79
(g) Other Expenses
1 Construction Exoenses 607.64 903.55
2 Other Expenses 128.34 542.69
Total other expenses 735.98 1,446.24
Total expenses 5,175.96 6,841.07
3 Profit before exceptional and extraordinary items and tax 590.28 811.88
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 590.28 811.88
6 Extraordinary items 0.00 0.00
7 Profit before tax 590.28 811.88
8 Tax Expense
Current tax 163.93 222.33
Deferred tax (0.07) 0.34
Total tax expenses 163.86 222.67
9 Net Profit Loss for the period from continuing operations 426.42 589.21
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 426.42 589.21
14 Share of profit (loss) of associates 1.07 1.07
15 Profit (loss) of minority interest 150.41 198.62
16 Net profit (Loss) for the period 577.90 788.90
17 Details of equity share capital
Paid-up equity share capital 88.80 88.80
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 3,132.93
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.12 4.41
Diluted earnings (loss) per share from continuing and discontinued operations 3.12 4.41
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The Audited Consolidated Financial Results for the Half Year and Year ended March 31, 2026 have been reviewed and recommended by the Audit Committee. These results were subsequently approved by Board of Directors at their respective meetings held on May 29, 2026. 2. The Statutory auditors of the Company have carried out audit of these financial results for the Half Year and Year ended March 31, 2026. The Statutory Auditors have expressed an unmodified audit opinion. 3. The Consolidated Financial Results have been prepared in accordance with Accounting Standards (AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued there under and in terms of the Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015 (“Listing Regulations”), as amended from time to time. 4. The results include Daxon Realty Limited, Tradio Exim Private Limited and Daxon Industries Private Limited, consolidated as subsidiaries per applicable Accounting Standards. 5. The results of the Company are available at the Company’s website and website of the National stock exchange of India. 6. No Investors’ complaints were recorded or received during Half Year and Year ended March 31, 2026. 7. The figures of previous periods are regrouped/rearranged wherever necessary.


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 31-03-2026
C Whether results are audited or unaudited Audited
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 811.88
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 510.63
Adjustments for depreciation and amortisation expense 10.79
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 (189.73)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.06
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 331.75
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 1,166.15
Adjustments for decrease (increase) in trade receivables (1,037.57)
Adjustments for decrease (increase) in other current assets (201.15)
Adjustments for increase (decrease) in trade payables (1,157.01)
Adjustments for increase (decrease) in other current liabilities 156.10
Adjustments for provisions (84.53)
Total adjustments for working capital (1,158.01)
Total adjustments for reconcile profit (loss) (826.26)
Net cash flows from (used in) operations (14.38)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 162.51
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (176.89)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (176.89)
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 1.08
Cash payment for investment in partnership firm or association of persons or limited liability partnerships (0.08)
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 954.84
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 20.00
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 188.72
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 17.11
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (767.85)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (767.85)
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 1,450.54
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 510.63
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 54.50
Net cash flows from (used in) financing activities before extraordinary items 994.41
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 994.41
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 49.67
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 49.67
Cash and cash equivalents cash flow statement at beginning of period 423.67
Cash and cash equivalents cash flow statement at end of period 473.34


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 888.00
Reserves and surplus 3,132.93
Money received against share warrants
Total shareholders' funds 4,020.93
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest 74730000
5 Non-current liabilities
Long-term borrowings 2,673.77
Deferred tax liabilities (net) 0.03
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 17.68
Total non-current liabilities 2,691.48
6 Current liabilities
Short-term borrowings 496.73
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 46.67
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,816.91
Total Trade payable 2,863.58
Other current liabilities
1 Others 276.19
Total of Other long-term liabilities 276.19
Short-term provisions 91.86
Total current liabilities 3,728.36
Total equity and liabilities 11,188.07
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 966.21
Producing properties
Intangible assets 0.00
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 966.21
ii Non-current investments 18.63
v Deferred tax assets (net) (0.20)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
Other non-current assets
1 Others 40.39
Total of Other non-current assets 40.39
Total non-current assets 1,025.03
Current assets
Current investments 27.50
Inventories 6,224.48
Trade receivables 3,130.90
Cash and cash equivalents 473.34
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 200.72
Other current assets
1 Others 106.10
Total of Other current assets 106.10
Total current assets 10,163.04
Total assets 11,188.07
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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 Real Estate 3,929.62 5,083.86
2 Retail and Wholesale trade 1,637.73 2,360.64
Total Segment Revenue 5,567.35 7,444.50
Less: Inter segment revenue
Revenue from operations 5,567.35 7,444.50
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate 907.55 1,185.62
2 Retail and Wholesale trade 77.35 136.89
Total Profit before tax 984.90 1,322.51
i. Finance cost 394.62 510.63
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 590.28 811.88
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 9,697.82 9,697.82
2 Retail and Wholesale trade 1,490.25 1,490.25
Total Segment Asset 11,188.07 11,188.07
Un-allocable Assets 0.00 0.00
Net Segment Asset 11,188.07 11,188.07
4 Segment Liabilities
Segment Liabilities
1 Real Estate 5,244.54 5,244.54
2 Retail and Wholesale trade 1,175.30 1,175.30
Total Segment Liabilities 6,419.84 6,419.84
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 6,419.84 6,419.84
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 JCH & Associates LLP Yes 28-02-2029