5331632025-04-012025-06-305331632025-06-305331632025-04-012025-06-30in-capmkt:OtherExpenses1Member5331632025-04-012025-06-30in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares533163ARSSINFRANOTLISTEDINE267I01010ARSS INFRASTRUCTURE PROJECTS LIMITEDMain BoardEquity2025-04-012026-03-312025-08-112025-08-01INRLakhsQuarterlyFirst quarterSingle segmentINFRASTRUCTURE2025-08-1117:00:002025-08-1119:40:00Not applicablefalsetrue2025-04-012025-06-30UnauditedStandalone1868190006644000193463000287800000-13983000279190003180000246600012967910001345153000-11516900000-11516900000355800035580000-11552480000000-11552480000-115524800022738000010-50.81-50.8100-50.81-50.81Selected Explanatory Notes to the Standalone Statement of Unaudited Financial Results for the Quarter Ended On June 30, 2025 <BR> 1. The above Unaudited Financial Results of the Company for the Quarter ended June 30, 2025 have been approved by the Resolution Professional on August 11, 2025. The Statutory Auditor of the company has reviewed the said result. These results are being published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. <BR> 2. The above financial results of the Company have been prepared in accordance with Indian Accounting Standards notified under the Companies Indian Accounting Standards Rules, 2015 as amended thereof. <BR> 3. A Corporate Insolvency Resolution Process has been initiated against the Company dated November 30, 2021 of the Honble National Company Law Tribunal , Cuttack Bench under the provisions of the Insolvency and Bankruptcy Code, 2016. Pursant to the order, The powers of the Board of Directors stand suspended and are vested with Mr. Uday Narayan Mitra, has been appointed as Interim Resolution Professional by the NCLT, now continuing as Resolution Professional . The Company continues to operate as going concern. Claims have been received by the RP and those claims have been processed as per the extant guidelines of IBC. <BR> 4. Based on the principles set out under Ind AS 108 Operating Segments, the company operates in Construction Contract which is the only reportable segment. Accordingly , the company is operating in single segment. <BR> 5 . The Company has continued to follow the same accounting policies in preparation of financial results for the quarter ended June 30, 2025 as followed in the previous financial year ended March 31, 2025. <BR> 6 . The figures of the Last quarters ended March 31,2025 are the balancing figures between audited figures in respect of the full financial years and the unaudited published years to date figures up to December 31, 2024 for respective years which were subjected to limited review by statutory auditors. <BR> 7. Comparative figures have been rearranged regrouped wherever necessary. <BR> 8. The Company has written off claims receivable to the tune of Rs. 110.48 Crores during the period as the settlement of Arbitration award vide case no 54 2020 Niraj Cement Structurals Ltd. Vs Jaipur Development Authority JDA where ARSS had counter claim with Niraj Cement Structurals Ltd. <BR> <BR> Cost of Goods/Services Sold169765000Other Expenses112702600016278849000162788490000016278849000