5303772025-10-012025-12-315303772025-04-012025-12-315303772025-10-012025-12-31in-capmkt:OtherExpenses1Member5303772025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares530377NILAINFRANOTLISTEDINE937C01029NILA INFRASTRUCTURES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-272026-01-20INRLakhsQuarterlyThird quarterSingle segmentConstruction & Development of Infrastructure Projects2026-01-2711:00:002026-01-2712:40:00Not applicablefalsefalseNO SUCH DISCLOSURE APPLICABLE2025-10-012025-12-31UnauditedStandalone7503490003693600078728500066576500018704000-3436000015363000101780004057000231920007028990008438600008438600026192000-188900024303000060083000000060083000-21990005788400039388900010.150.15000.150.151 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> 2 The above standalone Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 27 January 2026 The statutory auditors of the company 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> 3 The entire operations of the Company constitute a single operating segment ie construction and development of infrastructure projects as per Ind AS 108 Operating segments specified under Section 133 of the Companies Act 2013 <BR> 4 The Income-Tax Department had carried out a search operation at the Companys various business premises and residential premises of promoters and certain key employees of the company 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 Company 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 Company has responded Till the quarter ended December 31 2025 the Company received orders for assessment years 2014 15 2016 17 to 2022 23 and the Company has filed the necessary response and or appeal Management believes that these developments are unlikely to have a significant impact on the Companys financial position as of December 31 2025 and its performance for the quarter and nine months ended on that date as presented in these standalone financial results However due to the nature and complexity of the matter 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 standalone financial results for the quarter and nine months ended December 31 2025 highlighting this matter <BR> 5 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes the new labour codes which became effective on November 21 2025 The Company has evaluated the impact of these changes on its employee benefit obligations and based on management estimates and an actuarial valuation has recognised the resulting financial impact in the standalone unaudited financial results for the quarter and nine months ended December 31 2025 considering the information currently available The Company continues to monitor the finalisation of the Central and State rules and any further clarifications issued by the Government under the new labour codes and will record any changes in estimates in the period in which such updates arise2025-04-012025-12-31UnauditedStandalone24166750001152240002531899000172751100092737000249827000437670002823900012159000933800002247620000284279000028427900088856000-90780007977800002045010000000204501000-219900020230200039388900010.520.52000.520.52Other Expenses23192000Other Expenses9338000029380002938000-739000-739000-2199000-2199000