5303772025-07-012025-09-305303772025-09-305303772025-03-315303772025-04-012025-09-305303772025-07-012025-09-30in-capmkt:OtherExpenses1Member5303772025-04-012025-09-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares530377NILAINFRANOTLISTEDINE937C01029NILA INFRASTRUCTURES LIMITEDMain BoardEquity2025-04-012026-03-312025-11-112025-11-03INRLakhsQuarterlySecond quarterSingle segmentConstruction & Development of Infrastructure Projects2025-11-1111:00:002025-11-1112:15:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated740359000374790007778380006858280000-5351400015468000877400040720001155100067217900010565900001056590002652400015400026678000078981000000-1820400060777000060777000000039388900010.150.15000.150.152 Statement of consolidate Cash Flows is attached in Annexure I. <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> 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 11.11.2025. The statutory auditors of the group have conducted review of these financial results in terms of Regulation 33 of SEBI (Listing obligations and disclosure requirements) Regulation 2015 and have issued unmodified review report on the same. <BR> 5 The Company has the following subsidiaries associate joint ventures as on 30 September 2025. This confirmation is published pursuant to the direction issued by the stock exchanges: (i) Nila Terminals (Amreli) Private Limited Wholly Owned Subsidiary (ii) Romanovia Industrial Park Private Limited Joint Venture (iii) Kent Residential & Industrial Park LLP Joint Venture (iv) Vyapnila Terminals (Modasa) Private Limited Associate <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> 7 The IncomeTax Department had carried out a search operation at the Group 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 201415 201617 to 202223, to which the Group has responded. Till the quarter and six months ended September 30 2025 the Group received orders for assessment years 201415 201617 to 202223 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 Groups financial position as of September 30 2025 and its performance for the quarter and six months 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 review report on the consolidated financial results for the quarter and six months ended September 30 2025 highlighting this matter.2025-04-012025-09-30UnauditedConsolidated166632600074760000174108600010619100007403300028418700028404000182350008102000486190001523490000217596000021759600062664000-7189000554750000162121000000-342070001279140000127914000000039388900010.330.33000.330.33Other Expenses11551000Other Expenses4861900060935000030787000002420000009227300000141300016547300010896160001166930001575356000793921000103869000291111000246600088100090844700011240001307898000560006046942000814881700000972417300039388900013761860001770075000177007500021192700000089018000300945000119240003809500000350964000295240002666100033470200036136300087500003996370007112188000246990006661000007603134000007954098000972417300014346000284187000-2499050000-941000000-1198285000010874600000759897000810200006759000017108000000711310000-361700000000-333203000-115607000000307970000-146404000000000000120170000000000000000606530000000709710000-46546000-482450000000000086000000105670000001470700000-34377000-2290260000-2290260002314920002466000