5303772026-01-012026-03-315303772026-03-315303772025-03-315303772025-04-012026-03-315303772026-01-012026-03-31in-capmkt:OtherExpenses1Member5303772025-04-012026-03-31in-capmkt:OtherExpenses1Member5303772026-03-31OtherNoncurrentFinancialAssetsDomain15303772026-03-31OtherNoncurrentFinancialAssetsDomain25303772026-03-31OtherNoncurrentFinancialAssetsDomain35303772026-03-31OtherCurrentFinancialAssetsDomain15303772026-03-31OtherCurrentAssetsDomain15303772026-03-31OtherNoncurrentFinancialLiabilitiesDomain15303772026-03-31OtherCurrentFinancialLiabilitiesDomain15303772026-03-31OtherCurrentFinancialLiabilitiesDomain25303772026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15303772025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15303772026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares530377NILAINFRANOTLISTEDINE937C01029NILA 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 opinion2026-01-012026-03-31AuditedConsolidated810391000351480008455390007143750005905000-372970001592200014739000405400026788000744486000101053000010105300026645000-62000026025000075028000000-165330005849500050800059003000000039388900010.150.15000.150.151. 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 Consolidated 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 group 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 Company has the following subsidiaries associate joint ventures as on 31March2026. 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> 5. 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. 6. The Incometax Department had carried out a search operation under Section 132 of the Incometax Act 1961 at the Groups 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 thereto notices under Sections 148 andor 14211432 of the Incometax Act 1961 were received by the Company and certain group entities for various assessment years covered under the searchrelated proceedings and the necessary responses appeals against the assessment orders passed have been filed. Subsequent to the quarter and year end the Company received appellate orders from the Commissioner of Income Tax Appeals in respect of its searchrelated assessment matters. Pursuant to the appellate order dated April 20 2026 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 the protective basis demand against the Company was deleted and accordingly no liability survives against the Company in respect of those years. Further pursuant to the appellate order dated April 24 2026 in respect of Assessment Year 201819 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 the Company for Assessment Year 201819 is presently restricted to the tax interest and penalty if any applicable on the aforesaid sustained addition. In case of joint ventures appeals in respect of similar searchrelated assessment matters are still pending before the appellate authorities. Based on the above and the legal advice obtained management believes that these matters are not expected to have any material adverse impact on the Groups financial position as at March 31 2026 and on its financial performance for the quarter and year then ended. The statutory auditors have issued an Emphasis of Matter in their audit report on the standalone financial results for the quarter and year ended March 31 2026 highlighting this matter. <BR> 7. 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 consolidated 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.2025-04-012026-03-31AuditedConsolidated322706600014505600033721220002444545000986420002125300005968900043267000162130008818500029630710004090510000409051000115501000-96980001058030000303248000000-70366000232882000-16910002311910000000393889000114794600000.590.59000.590.59Other Expenses26788000Other Expenses8818500058326000030369600001470000009010380000337300026340000011678110001529980000967033000027312100028030000909571000245000118574000038000525227700074050880000089350680003938890001479460000187334900018733490002063800000009344200029982200018069000350170000352908000305280004328000370230000374558000622333900066284250002763300052753000067088110000070617190008935068000other financial non current assets150611000other tax assets (net)31890000Other non-current non financial assets80899000Other current financial assets245000Other current non financial assets5252277000Other non-current financial liabilities93442000Other current financial liabilities324537000Other current non financial liabilities589880200043267000111075000-234187000000080000001219360000-131406000-40280400016213000038290001202100001637500000140546000000252000052650000-577910000-168859000000871970000-25605600000000000-1332400005251300000000000000011474900070000001407330000303360009551600000000000130819000155032000004393600000-68149000-2286890000-2286890002314920002803000Items that will not be reclassified subsequently to profit or loss678000678000Items that will not be reclassified subsequently to profit or loss-2260000-2260000170000-56900000508000-1691000AuditedtrueMBD&COLLPtrue2028-06-30