5303772025-01-012025-03-315303772025-03-315303772024-03-315303772024-04-012025-03-315303772025-01-012025-03-31in-capmkt:OtherExpenses1Member5303772024-04-012025-03-31in-capmkt:OtherExpenses1Member5303772025-01-012025-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares530377NILAINFRANOTLISTEDINE937C01029NILA INFRASTRUCTURES LIMITEDMain BoardEquity2024-04-012025-03-312025-05-032025-04-27INRLakhsQuarterlyFourth quarterSingle segmentConstruction & Development of Infrastructure Projects2025-05-0311:00:002025-05-0313:40:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31AuditedConsolidated113419000038310000117250000071015100003244690001300400076370003830000155680001074659000978410000978410002491800036400025282000072559000000-1895400053605000-3500005325500039388900010.140.14000.140.142 Statement of Consolidated Cash Flows is attached in Annexure I. <BR> <BR> 3 These results have been prepared in accordance with the IND AS notified under the Companies (Indian Accounting Standard) Rules 2015 as amended from time to time. <BR> <BR> 4 The above Consolidated Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 03 May 2025. The statutory auditors of the group have conducted audit of these financial results in terms of Regulation 33 of SEBI (Listing obligations and disclosure requirements) Regulation, 2015 and have issued unmodified audit report on the same. <BR> <BR> 5 Figures for the quarter ended 31 March 2025 and 31 March 2024 as reported in these financial results are the balancing figures between audited figures in respect of full finacial year and the published year to date figures up to the end of the third quarter of the relevant financial year. Also the figures upto the end of the third quater has only been reviewed and not subject to audit. <BR> <BR> 6 The entire operations of the Group constitute a single operating segment i.e. “construction and development of infrastructure projects” as per Ind AS 108 “Operating segments” specified under Section 133 of the Companies Act 2013. <BR> <BR> 7 The Income-Tax Department had carried out a search operation at the Group's various business premises and residential premises of promoters and certain key employees of the Group, under Section 132 of the Income-tax Act, 1961 on September 08, 2021. The Company had made the necessary disclosures to the stock exchanges in this regard on September 12, 2021, in accordance with Regulation 30 of the SEBI (LODR) Regulations, 2015 (as amended). As of the date of issuing these financial results, the Group has received notices under Section 148 and / or Section 142(1)/143(2) of the Income Tax Act, 1961 for the assessment years 2014-15, 2016-17 to 2022-23, to which the Group has responded. Till the quarter and year ended March 31, 2025, the Group received orders for assessment years 2014-15, 2016-17 to 2022-23 and the Group has filed the necessary response and / or appeal. Management believes that these developments are unlikely to have a significant impact on the Group's financial position as of March 31, 2025, and its performance for the quarter and year ended on that date, as presented in these consolidated financial results. However, as the matter is sub-juidice, the final outcome remains uncertain, making it currently impossible for the management to determine the potential impact, if any, on the results related to this issue. The statutory auditors have issued an Emphasis of Matter in their audit report on the consolidated financial results for the quarter and year ended March 31, 2025, highlighting this matter. <BR> <BR> 8 The Company has the following subsidiaries / associate / joint ventures as on 31-March-2025. This confirmation is published pursuant to the direction issued by the stock exchanges: <BR> (i) Nila Terminals (Amreli) Private Limited - Wholly Owned Subsidiary <BR> (ii) Romanovia Industrial Park Private Limited - Joint Venture <BR> (iii) Kent Residential & Industrial Park LLP - Joint Venture <BR> (iv) Vyapnila Terminals (Modasa) Private Limited - Associate <BR> <BR> 2024-04-012025-03-31AuditedConsolidated24688100001515510002620361000177331500012824000359933000509390003800300014147000504060002299567000320794000032079400084259000-1942000823170000238477000000-33492000204985000-350000204635000393889000112482690000.520.52000.520.52Other Expenses15568000Other Expenses5040600064019000031206700002570000009207660000132200015606200010781500008660900015411020001078108000100252000443530002314920003116700080722400097900012154670004868045000716162000087027220003938890001248269000164215800016421580002254430007604400030148700011155000452840003579260003567800020686000231936000252622000161880003044880006352291000218560002400300067026380007060564000870272200038003000359933000351740000000-2215000050190000031912000-2608820001414700006057000154700039077000000149102000000-2570000-218700001613970004821910000007529300019524400060214200000000000031910000017923900003230000000000234400000-1590880000001488960000-30336000-24965600000000000084748000003865500000-12340300022908300002290830002409000231492000468000468000-118000-118000-350000-350000AuditedtrueMBD & CO. LLPtrue2025-03-31