VISHNUINFR2025-10-012025-12-31VISHNUINFR2025-12-31VISHNUINFR2025-04-012025-12-31VISHNUINFR2025-10-012025-12-31in-capmkt:OtherExpenses1MemberVISHNUINFR2025-04-012025-12-31in-capmkt:OtherExpenses1MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments1MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments2MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments3MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments4MemberVISHNUINFR2025-04-012025-12-31in-capmkt:ReportableSegments1MemberVISHNUINFR2025-04-012025-12-31in-capmkt:ReportableSegments2MemberVISHNUINFR2025-04-012025-12-31in-capmkt:ReportableSegments3MemberVISHNUINFR2025-04-012025-12-31in-capmkt:ReportableSegments4MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments1MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments2MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments3MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments4MemberVISHNUINFR2025-04-012025-12-31in-capmkt:ReportableSegments1MemberVISHNUINFR2025-04-012025-12-31in-capmkt:ReportableSegments2MemberVISHNUINFR2025-04-012025-12-31in-capmkt:ReportableSegments3MemberVISHNUINFR2025-04-012025-12-31in-capmkt:ReportableSegments4MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments1MemberVISHNUINFR2025-12-31in-capmkt:ReportableSegments1MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments2MemberVISHNUINFR2025-12-31in-capmkt:ReportableSegments2MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments3MemberVISHNUINFR2025-12-31in-capmkt:ReportableSegments3MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments4MemberVISHNUINFR2025-12-31in-capmkt:ReportableSegments4MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments1MemberVISHNUINFR2025-12-31in-capmkt:ReportableSegments1MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments2MemberVISHNUINFR2025-12-31in-capmkt:ReportableSegments2MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments3MemberVISHNUINFR2025-12-31in-capmkt:ReportableSegments3MemberVISHNUINFR2025-10-012025-12-31in-capmkt:ReportableSegments4MemberVISHNUINFR2025-12-31in-capmkt:ReportableSegments4Memberiso4217:INRiso4217:INRxbrli:shares000000VISHNUINFRNOTLISTEDINE0PQ001012VISHNUSURYA PROJECTS AND INFRA LIMITEDSMEEquity2025-04-012026-03-312026-04-242026-04-21INRLakhsQuarterlyThird quarterMulti segment2026-04-2417:25:002026-04-2420:30:00Not applicablefalsefalseThere is no default on loan2025-10-012025-12-31UnauditedStandalone56206600044130005664790003670780009100000121480004248800014788000235410002175600049089900075580000075580000100000001195800021958000053622000000053622000640005368600024610000102.182.18002.182.18NOTES TO THE UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED 31 DECEMBER 2025 <BR> 1) The results for the quarter and nine months ended December 31, 2025 were reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors in its meeting held on 24th April 2026. <BR> 2)The Statutory auditors of the Company have carried out a “Limited Review” of the Unaudited Financial results for the Quarter and period ended 31st December, 2025 in terms of Regulation 33 of the SEBI (LODR) Regulations, 2015 and have expressed their unqualified opinion. <BR> 3)The un-audited standalone and Consolidated Financial Results have been prepared in accordance with the recognition and measurement principle provided in Indian Accounting standards (IND AS 34), the provisions of the Companies Act, 2013 (the Act) as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (LODR) Regulations 2015, as amended. <BR> 4)First-time Adoption & Transition: These are the first quarterly financial results of the Company/Group prepared in accordance with Ind AS. The date of transition to Ind AS is 1 April 2024. Management has exercised necessary due diligence to ensure that the comparative financial information provides a true and fair view of the Group’s affairs in accordance with Ind AS <BR> 5)In accordance with Ind AS 101 – First-time Adoption of Indian Accounting Standards, the Company / Group has availed certain optional exemptions and applied mandatory exceptions as permitted under the standard, including continuation of previous GAAP carrying values as deemed cost for selected classes of Property, Plant and Equipment, intangible assets and investments, wherever applicable. These transition adjustments have been prepared based on Management’s current assessment of the accounting policies and exemptions elected under Ind AS 101. <BR> 6)Significant accounting policies relating to revenue recognition, financial instruments, expected credit loss, leases, employee benefits, income taxes, provisions, consolidation principles and other material accounting matters have been applied in the preparation of these financial results in accordance with the applicable Ind AS, consistently with those presently expected to be followed in the annual financial statements for the year ending 31 March 2026. The transition adjustments have been prepared based on Management’s current assessment of the accounting policies and exemptions elected under Ind AS 101 as at the date of approval of these financial results. <BR> 7)As per Indian Accounting Standard 108 ‘Operating Segments’, the Company has reported ‘Segment Information’, as below: <BR> a)Construction & Allied Activities <BR> b)Mining & Quarrying <BR> c)Waste Management <BR> 8)The reconciliation of Net Profit / (Loss) as previously reported (referred to as "Previous GAAP") and the total comprehensive income/(loss) detailing the items of Income/(Expense) as per Ind-AS is given below – <BR> Particulars 3 Months ended <BR> 31.12.2024 9 months ended <BR> 31.12.2024 3 Months ended <BR> 31.12.2024 9 months ended <BR> 31.12.2024 <BR> Standalone Standalone Consolidated Consolidated <BR> Net Profit as per Previous GAAP (Indian GAAP) 541.02 3369.54 541.02 3369.54 <BR> Effect of Lease (0.42) (1.12) (0.42) (1.12) <BR> Effect of Remeasurement of Financial Assets (4.54) (15.36) (4.54) (15.36) <BR> Actuarial (gain)/loss on Defined Benefit Plans recognised in OCI 0.85 2.55 0.85 2.55 <BR> Effect of Remeasurement of Financial Liabilities 18.00 17.65 18.00 17.65 <BR> Others 37.56 112.68 37.56 112.68 <BR> Net Profit for the Period as per Ind AS (A) 592.47 3485.93 592.47 3485.93 <BR> Other Comprehensive Income (Net off Taxes) <BR> Actuarial (gain)/loss on Defined Benefit Plans 0.64 1.91 0.64 1.91 <BR> Other Comprehensive Income (after tax) (B) 0.64 1.91 0.64 1.91 <BR> Total Taxes (C) 295.64 1200.19 295.64 1200.19 <BR> Total Comprehensive Income under Ind AS (A)+(B)-(C) 297.46 2287.65 297.46 2287.65 <BR> 9)The Company has considered the financial results of Vishnusurya Projects and Infra Hosur Private Limited which is 100% wholly owned subsidiary for consolidation. The subsidiary's financial information has been adjusted to comply with Ind AS principles for the purpose of consolidation. <BR> 10)Figures relating to corresponding/previous periods have been prepared / adjusted / restated, wherever necessary, to comply with Ind AS and current period presentation requirements.2025-04-012025-12-31UnauditedStandalone22434380001416800022576060001536989000150900002470100011561800048564000643440005358500018588910003987150000398715000750000004370500011870500002800100000000280010000191000280201000246100001011.3911.390011.3911.39Other Expenses21756000Other Expenses53585000Construction & Allied Activities130568000Mining & Quarrying364541000Waste Management50524000Others16433000Construction & Allied Activities1064856000Mining & Quarrying1034321000Waste Management100211000Others4405000056206600022434380005620660002243438000Construction & Allied Activities22660000Mining & Quarrying38312000Waste Management30680000Others13885000Construction & Allied Activities257745000Mining & Quarrying141141000Waste Management43043000Others388280001055370004807570001047700033967000194800004807400075580000398716000Construction & Allied Activities681093000Mining & Quarrying746046000Waste Management3682000Others485400014356750006601100002095785000Construction & Allied Activities0Mining & Quarrying0Waste Management0Others0000-64000-1910000064000191000