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INFRASTRUCTURES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-022026-04-27INRLakhsQuarterlyFourth quarterSingle segmentConstruction & Development of Infrastructure Projects2026-05-0211:00:002026-05-0213:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-03https://www.nilainfra.com/pdfs/Policies-and-Code-of-Conducts/Policy_on_Related_Party_Transactions_Code_of_Conduct.pdffalsefalseNO SUCH DISCLOSURE APPLICABLE2026-01-012026-03-31AuditedStandalone810391000369350008473260007143570005905000-3729700015922000146270004054000383230007558910009143500009143500026645000-620000260250000654100000000654100005080006591800039388900010.170.17000.170.171. 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 02052026. The statutory auditors of the company 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> 3. Figures for the quarter ended 31 March 2026 and 31 March 2025 as reported in these financial results are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to the end of the third quarter of the relevant financial year. Also the figures up to the end of the third quarter has only been reviewed and not subject to audit. <BR> 4. The entire operations of the Company 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> 5. The Incometax Department had carried out a search operation under Section 132 of the Incometax Act 1961 at the Companys various business premises and at the residential premises of certain promoters and key employees on September 08 2021. The Company had made the necessary disclosures to the stock exchanges in this regard on 12 September 2021 in accordance with Regulation 30 of the SEBI LODR Regulations 2015. Pursuant to such search the Company had received notices under Sections 148 andor 14211432 of the Incometax Act 1961 for Assessment Years 201415 and 201617 to 202223 and had filed responses appeals against the assessment orders passed. Subsequent to the quarter and year end the Company received an appellate order dated April 20 2026 from the Commissioner of Income Tax Appeals whereby the additions disallowances and related demand interest and penalty made by the Assessing Officer for Assessment Years 201415 201617 201718 and 201920 to 202223 were adjudicated upon and deleted the protective basis demand from the Company and accordingly no liability survives against the Company in respect of those years. Further in respect of Assessment Year 201819 the Company received a further appellate order dated April 24 2026 whereby the appeal has been partly allowed and the addition of income has been restricted to INR 33.23 lakh. Accordingly the possible financial impact if any in respect of Assessment Year 2018 19 is presently restricted to the tax interest and penalty if any applicable on the aforesaid sustained addition. The Company is taking appropriate steps in the matter based on legal advice. Based on the above management believes that these matters are not expected to have any material adverse impact on the Companys financial position as at March 31 2026 and on its financial performance for the quarter and year then ended. <BR> 6. 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 financial results for the year ended March 31 2026 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 arise.2025-04-012026-03-31AuditedStandalone3227066000152159000337922500024418680009864200021253000059689000428660001621300013170300030035110003757140000375714000115501000-969800010580300002699110000000269911000-1691000268220000393889000100.690.69000.690.69Other Expenses38323000Other Expenses1317030005832600003036960000147000000108396000003373000257771000134510400001707273000651576000027312100026410000102331700052173980006516477000716805300088753260003938890001684656000207854500020785450002063800009344200029982200018069000820330003999240003052800043280003701710003744990005911444000631647100027633000527530000639685700067967810008875326000Other Financial non-current asset144982000Other Tax Assets (net)31890000Other non current non financial 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Residential and Industrial Park LLP******Joint ventureAny other transactionShare of loss1500000000The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc.2199600000Nila Infrastructures Limited******Manoj Vadodaria******Chairman and Managing DirectorRemuneration0NA360000000Nila Infrastructures Limited******Manoj Vadodaria******Chairman and Managing DirectorAny other transactionGuarantee received/(released)1500000000NA-98210000749640000550446000The amount of Guarantee & Collateral includes all guarantees & collaterals given by Mr. Manoj Vadodaria and his relatives to the Banks for the loan etc. of the Company. No fees or consideration has been paid by the Company to Mr. Manoj Vadodaria & his relatives for the said services.Nila Infrastructures Limited******Deep Vadodaria******Non Executive DirectorAny other transactionSitting fees0NA12000000Nila Infrastructures Limited******Kent Residential and Industrial Park LLP******Joint ventureInvestment1500000000The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc.0921862000903946000Nila Infrastructures Limited******Sambhaav Media Limited******Enterprise in which Key Managerial Personnel have significant influenceAny other transactionRent Deposit2000000The audit committee of the Company, at its meeting, has given its prior approvals to the tranactions of rent and other.09600096000Nila Infrastructures Limited******SML Digital Media Private Limited******Enterprise in which Key Managerial Personnel have significant influenceAny other transactionRent Deposit0The audit committee of the Company, at its meeting, has given its prior approvals to the tranactions of rent and other.0320000320000Nila Infrastructures Limited******Nila Urban Living Pvt Ltd******Enterprise in which Key Managerial Personnel have significant influenceAny other transactionRent Deposit0The audit committee of the Company, at its meeting, has given its prior approvals to the tranactions of rent and other.04000040000Nila Infrastructures Limited******Romanovia Industrial Park Private Limited******Joint ventureAny other transactionRepayment of loans and advances given1500000000The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc.14450000000Nila Infrastructures Limited******Kent Residential and Industrial Park LLP******Joint ventureAny other transactionRepayment of loans and advances given1500000000The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc.2120000000Nila Infrastructures Limited******Skyiwave Pvt Ltd******Enterprise in which Key Managerial Personnel have significant influenceAny other transactionRent Income1500000The audit committee of the Company, at its meeting, has given its prior approvals to the tranactions of rent and other.38100000Nila Infrastructures Limited******Skyiwave Pvt Ltd******Enterprise in which Key Managerial Personnel have significant influenceAny other transactionRent Deposit1500000The audit committee of the Company, at its meeting, has given its prior approvals to the tranactions of rent and other.7000000Nila Infrastructures Limited******Romanovia Industrial Park Private Limited******Joint ventureInvestment1500000000The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc.05000050000Nila Infrastructures Limited******Romanovia Industrial Park Private Limited******Joint ventureAny other transactionInvestment - incremental Value on Revaluation1500000000The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc.0125000000125000000Nila Infrastructures Limited******Nila Terminals (Amreli) Private Limited******Wholly owned subsidiaryInvestment0NA0100000100000Nila Infrastructures Limited******Vyapnila Terminals (Modasa) Private Limited******AssociateInvestment1000000000The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc.03400034000Nila Infrastructures Limited******Vyapnila Terminals (Modasa) Private Limited******AssociateAny other transactionInd AS impact - quasi capital1000000000The Shareholders and audit committee of the Company have given their respective prior approvals to the arrangements for aggregate limits involving various transactions of loan, investment and sale / purchase, etc.05479400054794000287991000AuditedtrueMBD&COLLPtrue2028-06-30