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INFRASTRUCTURES LIMITEDSMEEquity2025-04-012026-03-312026-05-252026-05-20INRLakhsHalf YearlyYearlyMulti segment2026-05-2517:30:002026-05-2520:10:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-09-02www.activeinfra.intrue1falseThe disclosure for the Default on laons and Debt Securities is not applicable to the entity2025-10-012026-03-31AuditedStandalone25184800015008000266856000173578000005464000157000163800060490001868860007997000007997000019642000-21100019431000060539000000060539000-278000602610007507500054.034.03004.034.031. The above Audited Standalone Financial Results for the half year and year ended March 31, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 25, 2026. The Statutory Auditors of the Company have conducted the audit of the aforesaid results in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, and have expressed an unmodified opinion thereon. <BR> 2. The aforesaid standalone financial results have been prepared in accordance with the Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time. <BR> 3. The shareholders of the Company had approved a final dividend of Re. 1/- (Rupee One only) per equity share of face value of Rs. 5/- each, i.e. 20%, for the financial year 2024-25 at the Annual General Meeting held on July 25, 2025. The said final dividend was paid on July 31, 2025. <BR> 4. The Board of Directors has recommended a final dividend of Rs. 0.50/- (Fifty Paise only) per equity share of face value of Rs. 5/- each, i.e. 10%, for the financial year ended March 31, 2026, subject to the approval of the shareholders at the ensuing Annual General Meeting. <BR> 5. On November 21, 2025, the Government of India notified the four Labour Codes, namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, thereby consolidating 29 existing labour laws. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to facilitate implementation and assess the financial impact arising from the changes introduced by the said Codes. The Company has evaluated the impact of the aforesaid changes, including the restructuring of employee compensation effective April 1, 2026, and has appropriately recognised the resultant impact in employee benefit expenses in the Statement of Profit and Loss for the year ended March 31, 2026. The Company continues to monitor the finalisation of Central and State Rules and further clarifications from the Government in respect of implementation of the Labour Codes and shall account for any additional impact, if required, based on future developments. <BR> 6. Out of the total IPO proceeds of Rs. 7,783 Lakhs, unutilised proceeds amounting to Rs. 1,648 Lakhs as at March 31, 2026 are pending utilisation towards the objects of the issue. Such unutilised proceeds have been temporarily invested / parked in fixed deposits with scheduled commercial banks and in monitoring agency accounts in accordance with the objects of the issue and applicable provisions of the Companies Act, 2013 and SEBI Regulations. The Monitoring Agency has issued its report on utilisation of IPO proceeds for the relevant period in compliance with applicable SEBI Regulations. <BR> 7. The figures for the half year ended March 31, 2026 represent the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the unaudited limited reviewed figures for the half year ended September 30, 2025. <BR> 8. The aforesaid financial results are available on the website of the NSE Emerge platform at NSE Emerge and on the Company’s website at Active Infrastructures Limited.2025-04-012026-03-31AuditedStandalone418267000314110004496780002930870000086170001322000166700010574000315267000134411000013441100033586000-2110003337500001010360000000101036000-27800010075800075075000510746110006.736.73006.736.73Other Expenses6049000Other Expenses105740006331000000400000074112000002500007436200030300081000000514748000013293200080553000139313000865700002134530006528210006474000204790001194522000001275522000750750001074612000114968700011496870000000012170000012170000081688000816880002097100010265900021955000400000124618000001258350001275522000The disclosure is an extract of the audited Balance sheet as at March 31, 2026 and March 31, 2025 prepared in compliance with the Indian Accounting Standards (Ind-AS)Other Non Current Financial Assets250000Other current financial assets213453000Other current assets20479000Other current financial liabilities20971000Other current liabilities21955000Infrastructures228423000Real Estate23425000Infrastructures394842000Real Estate2342500025184800041826700000251848000418267000Infrastructures39782000Real Estate20702000Infrastructures101755000Real Estate20702000604840001224570001570001322000-19642000-1327600079969000134411000Infrastructures666887000Real Estate76150006745020006010200001275522000Infrastructures122438000Real Estate67600012311400027210001258350001322000-106636000-559800000-169380000-213453000014628000013048000016670000006368000000305390000000036700014000-335750000-201339000000452110000-246550000000000000124800003854800000000000000509770000000305390000-135997000-19623100000000000069803000015015000132200000-86140000-5289210000-52892100060947400080553000Actuarial gain / (loss) on Remeasurement of Defined benefit obligations-371000-371000Actuarial gain / (loss) on Remeasurement of Defined benefit obligations-371000-371000-93000-93000-278000-278000ACTIVE INFRASTRUCTURES LIMITED******SHRADHA REALTY LIMITED******Holding CompanyAny other transactionContract for purchase of RMC Ready Mix Concrete and other construction building raw materials250000000APPROVED02025-05-23000ACTIVE INFRASTRUCTURES LIMITED******NITESH VINAYKUMAR SANKLECHA******Managing DirectorRemunerationAPPROVED3600002025-05-23360000060000ACTIVE INFRASTRUCTURES LIMITED******SHREYAS SUNIL RAISONI******Non Executive Non Independent DirectorAny other transactionSITTING FEESAPPROVED360002025-05-233600000ACTIVE INFRASTRUCTURES LIMITED******CHANDRAKANT WAIKAR******Non Executive Non Independent DirectorAny other transactionSITTING FEESAPPROVED360002025-05-233600000ACTIVE INFRASTRUCTURES LIMITED******ASHA SAMPATH******Non Executive Independent DirectorAny other transactionSITTING FEESAPPROVED360002025-05-233600000ACTIVE INFRASTRUCTURES LIMITED******AKSHAY BHARAT THAKKAR******Non Executive Independent DirectorAny other transactionSITTING FEESAPPROVED360002025-05-233600000ACTIVE INFRASTRUCTURES LIMITED******GAURAV BALKRISHNA SHARMA******Non Executive Independent DirectorAny other transactionSITTING FEESAPPROVED360002025-05-233600000ACTIVE INFRASTRUCTURES LIMITED******GAUTAM RAMESH JAIN******CHIEF FINANCIAL OFFICERRemunerationAPPROVED3760002025-05-2337600000ACTIVE INFRASTRUCTURES LIMITED******AANCHAL TEMBHRE******COMPANY SECRETARY AND COMPLIANCE OFFICERRemunerationAPPROVED1200002025-05-231200006800068000ACTIVE INFRASTRUCTURES LIMITED******JAIN ENGINEERING WORKS INDIA PRIVATE LIMITED******Entity where KMPs have Significant InfluenceSale of goods or servicesAPPROVED1768530002025-05-231768530008076800084983000ACTIVE INFRASTRUCTURES LIMITED******DIGVIJAY SHRADHA INFRASTRUCTURES PRIVATE LIMITED******Subsidiary CompanyInter-corporate depositAPPROVED597330002025-05-2359733000060757000Loan0.15on DemandLoan0.15on DemandUnsecuredBusiness PurposeACTIVE INFRASTRUCTURES LIMITED******DIGVIJAY SHRADHA INFRASTRUCTURES PRIVATE LIMITED******Subsidiary CompanyInterest receivedAPPROVED28420002025-05-23284200000ACTIVE INFRASTRUCTURES LIMITED******DIGVIJAY SHRADHA INFRASTRUCTURES PRIVATE LIMITED******Subsidiary CompanyInter-corporate depositAPPROVED157520002025-05-23157520002368700025813000Loan0.07On DemandLoan0.07On DemandUnsecuredBusiness PurposeACTIVE INFRASTRUCTURES LIMITED******DIGVIJAY SHRADHA INFRASTRUCTURES PRIVATE LIMITED******Subsidiary CompanyPurchase of goods or servicesAPPROVED5400002025-05-2354000000ACTIVE INFRASTRUCTURES LIMITED******ACHIEVERS VENTURES PRIVATE LIMITED******Subidiary CompanyInter-corporate depositAPPROVED4150002025-05-2341500000Loan0.075On DemandLoan0.075On DemandUnsecuredBusiness PurposeACTIVE INFRASTRUCTURES LIMITED******ACHIEVERS VENTURES PRIVATE LIMITED******Subidiary CompanyInterest receivedAPPROVED260002025-05-232600000257197000AuditedtrueV. K. Surana & Co.true2026-07-31Public Issues2025-03-267783360002026-03-31trueBrickwork Ratings India Pvt LtdfalseNitesh Vinaykumar SanklechaManaging DirectorNAGPUR2026-05-25Working Capital RequirementsNO38980300003898030000Repayment of Existing loans DebtsNO1672330000718000000Issue related expensesNO106840000106840000General corporate purposesNO14013400001396000000Capital Expenditure towards purchanse of Constructuion EquipmentsNO70480000000