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Infrastructure India LimitedMain BoardEquity2025-04-012026-03-312026-07-092026-07-04INRLakhsQuarterlyFourth quarterSingle segmentEngineering & Construction2026-07-0917:00:002026-07-0919:40:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2014-10-01chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.supremeinfra.com/public/assets/site/all_pdf/investors_16Supreme%20Policy%20for%20Related%20Party%20Transaction.pdffalsefalseNot Applicable2026-01-012026-03-31UnauditedStandalone138892000164880001553800001859200000930400058156500012110000136422000757993000-6026130000-6026130000000-6026130000000-602613000150000-60246300096735800010-7.68-7.43-7.68-7.43-15.36-14.862025-04-012026-03-31AuditedStandalone6533860001932000067270600014231300000347150006644791000480700004932090007363098000-6690392000646563620005796597000000005796597000000005796597000015000057966120000967358000101397296000738.95715.08738.95715.081477.91430.16Other Expenses40265000Subcontracting expenses96157000Other Expenses142504000Subcontracting expenses350705000853016000510000085778030000000076415870000035394000767698100017112900000429900003790008347035000165310007183000042900008375418000121073300096291410002674204100097502800013972960002372324000237232400068643600034130006898490004173000694022000139157370001308000018597400019905400082796960002239448700010137930004814000262601000236756950002436971700026742041000Other non-current financial assets35394000Other current financial assets4290000Other current assets1210733000Other non-current financial liabilities3413000Other current financial liabilities8279696000Other current liabilities1013793000664479100019634000-344390000-176436000000013148200000048070000000000000-10310000000-646607320000-58037940000-7197000000057200000-7769000000000000024789000000000000000000000000-2478900000348051200046395400000002500000004085583000000001088830006404000064040001012700016531000Remeasurement of defined benefit plans150000150000Remeasurement of defined benefit plans1500001500000000150000150000Supreme Infrastructure India Limited******V.P. Singh******Independent directorRemunerationNA001000000Supreme Infrastructure India Limited******Vinod Agarwal******Independent directorRemunerationNA001000000Supreme Infrastructure India Limited******S.K Mishra******Independent directorRemunerationNA012000001000000Supreme Infrastructure India Limited******Kaveri Deshmukh******Independent directorRemunerationNA0700000750000Supreme Infrastructure India Limited******Dakshendra Brijballabh Agrawal******Non executive directorRemunerationNA01200000478000Supreme Infrastructure India Limited******Pankaj Sharma******Non executive directorRemunerationNA0700000400000Supreme Infrastructure India Limited******Sidharth Jain******Chief Financial OfficerRemunerationNA024000002400000Supreme Infrastructure India Limited******Bhawanishankar Sharma******Key Managerial PersonnelLoanNA105000000Supreme Infrastructure India Limited******Supreme Innovative Buildings Private Limited******Other related partiesLoanNA000Supreme Infrastructure India Limited******Vikram Sharma******Other related partiesLoanNA94727900000Supreme Infrastructure India Limited******B.J.A. Agro Infra Pvt. Ltd. (Formerly known as Mohol Kurul Kamati Mandrup Tollways Pvt. Ltd.)******Other related partiesLoanNA83315000000Supreme Infrastructure India Limited******BVB Infracorp Private Limited******Other related partiesLoanNA000Supreme Infrastructure India Limited******BVR Infracorp Private Limited******Other related partiesLoanNA000Supreme Infrastructure India Limited******VSB Infracorp Private Limite******Other related partiesLoanNA000Supreme Infrastructure India Limited******Vikram Sharma******Key Managerial PersonnelLoanNA227500000Supreme Infrastructure India Limited******Bhawanishankar Sharma******Non executive directorLoanNA40000000Supreme Infrastructure India Limited******Vikas Sharma******Other related partiesLoanNA1500000000Supreme Infrastructure India Limited******Rudranee Infrastructure Limited******Other related partiesLoanNA0222740000222740000Supreme Infrastructure India Limited******Supreme Infrastructure Overseas LLC******SubsidiaryLoanNA03167700031677000Supreme Infrastructure India Limited******Mr. Bhawanishankar Sharma******Non- Executive DirectorLoanNA0460051000474649000Supreme Infrastructure India Limited******Mr. Vikram Sharma******Key Managerial PersonnelLoanNA0107053700072833000Supreme Infrastructure India Limited******Mr. Vikas Sharma******Key Managerial PersonnelLoanNA05782900072829000Supreme Infrastructure India Limited******Supreme Lake View Bunglows Pvt. Ltd.******Other related partiesLoanNA0867108000886884000Supreme Infrastructure India Limited******BVB Infracorp Private Limited******Other related partiesLoanNA0155970000155970000Supreme Infrastructure India Limited******BVR Infracorp Private Limited******Other related partiesLoanNA0190035000190035000Supreme Infrastructure India Limited******VSB Infracorp Private Limited******Other related partiesLoanNA0219179000219179000Supreme Infrastructure India Limited******B.J.A. Agro Infra Pvt. Ltd. (Formerly known as Mohol Kurul Kamati Mandrup Tollways Pvt. Ltd.)******Other related partiesLoanNA08331500000Supreme Infrastructure India Limited******Mr. V.P. Singh******Independent DirectorsLoanNA013400001340000Supreme Infrastructure India Limited******Mr. Vinod Agarwal******Independent DirectorsLoanNA018800001880000Supreme Infrastructure India Limited******Mr. S.K. Mishra******Independent DirectorsLoanNA021500001340000Supreme Infrastructure India Limited******Mrs Kaveri Deshmukh******Non- Executive DirectorLoanNA01160000890000Supreme Infrastructure India Limited******Mr. Dakshendra Agarwal******Other related partiesLoanNA0788000428000Supreme Infrastructure India Limited******Mr. Pankaj Sharma******Other related partiesLoanNA040960004386000Supreme Infrastructure India Limited******Supreme Infrastructure BOT Holdings Private Limited******SubsidiaryLoanNA0001799154000AuditedQualified opinionBorkar & Muzumdar, Chartered Accountantstrue2028-05-316727060000672706000736422000095078990005796503200027940766000736.06355.15267420410002674204100024369717000543939830002372324000-27651942000The Company's trade receivables amounting to Rs.7,56,444.24 lakhs, unbilled revenue amounting to Rs.650.24 lakhs and other receivables amounting to Rs.611.02 lakhs have remained outstanding for a substantial period, including receivables relating to completed, substantially completed and disputed projects, and are also pending confirmation. Management has not recognised any Expected Credit Loss (ECL) on these balances despite their long outstanding period and lack of movement, which is not in accordance with Ind AS 109 – Financial Instruments. In the absence of sufficient and appropriate audit evidence supporting the recoverability of these balances and balance confirmations, the auditors are unable to comment upon the adjustments, if any, required to the carrying value of these receivables and the consequential impact on the Standalone Financial Results. The audit opinion for the previous financial year was also modified in respect of this matter.Qualified opinionRepetitiveThe outstanding trade receivables, unbilled revenue and other receivables primarily relate to EPC contracts executed for Government authorities, public sector undertakings and infrastructure projects. These balances include contractual claims, retention monies, disputed claims and amounts pending certification, the realization of which depends upon contractual settlements, arbitration proceedings and other legal remedies. Based on the contractual rights available to the Company, historical recoveries, legal opinions and management's assessment of the probability of realization, the Company believes that these balances are substantially recoverable. Accordingly, management is of the view that recognition of Expected Credit Loss under Ind AS 109 – Financial Instruments is presently not warranted. The recoverability of these balances is reviewed periodically and appropriate adjustments, if any, shall be recognised based on future developments and available evidence.NANANAThe Company's non-current investment in erstwhile subsidiary Supreme Infrastructure BOT Private Limited (SIBPL) amounting to Rs.1,42,556.84 lakhs and trade receivables from its step-down subsidiaries amounting to Rs.2,145.81 lakhs have been considered fully recoverable by the management. SIBPL has been admitted into Corporate Insolvency Resolution Process (CIRP), has significant accumulated losses, its consolidated net worth has been fully eroded and it is facing liquidity constraints. Management has not recognised any impairment on these balances, which is not in accordance with Ind AS 109 – Financial Instruments. In the absence of sufficient and appropriate audit evidence supporting the recoverability of these balances, the auditors are unable to comment upon the adjustments, if any, required to the carrying value of the investments and receivables and the consequential impact on the Standalone Financial Results. The audit opinion for the previous financial year was also modified in respect of this matter.Qualified opinionRepetitiveThe investment in erstwhile subsidiary Supreme Infrastructure BOT Private Limited (SIBPL) and receivables from its step-down subsidiaries have been assessed as recoverable considering the underlying project assets, contractual rights, expected recoveries from contractual claims and the ongoing Corporate Insolvency Resolution Process (CIRP). Management believes that the resolution process is expected to maximise value for stakeholders and that the recoverable value of the investments and receivables is substantially higher than their carrying amount. Accordingly, management considers that no impairment is presently required under Ind AS 109 – Financial Instruments. The Company shall continue to review the recoverability of these balances based on developments in the CIRP proceedings and other relevant circumstances.NANANAThe Company's non-current investment in erstwhile subsidiary Supreme Panvel Indapur Tollways Private Limited (SPITPL) amounting to Rs.15,677.22 lakhs, trade receivables amounting to Rs.3,814.98 lakhs and unbilled revenue amounting to Rs.3,201.67 lakhs have been considered fully recoverable by the management. SPITPL has been admitted into Corporate Insolvency Resolution Process (CIRP) and arbitration proceedings with the National Highways Authority of India (NHAI) are presently ongoing. Management has not recognised any impairment on these balances, which is not in accordance with Ind AS 109 – Financial Instruments. In the absence of sufficient and appropriate audit evidence supporting the recoverability of these balances, the auditors are unable to comment upon the adjustments, if any, required to the carrying value of the investments, receivables and unbilled revenue and the consequential impact on the Standalone Financial Results. The audit opinion for the previous financial year was also modified in respect of this matter.Qualified opinionRepetitiveThe investment in Supreme Panvel Indapur Tollways Private Limited (SPITPL) together with the related trade receivables and unbilled revenue has been considered recoverable by the management based on the contractual rights available under the Concession Agreement, claims pending before the Arbitral Tribunal, expected recoveries including termination compensation and other legal remedies available to the Company. Although SPITPL has been admitted into the Corporate Insolvency Resolution Process (CIRP), management believes that the recoverability of these balances will be substantially supported by the outcome of the arbitration proceedings and the resolution process. Accordingly, no impairment provision has been recognised under Ind AS 109 – Financial Instruments. The Company will continue to monitor the progress of the arbitration proceedings and CIRP and shall recognise appropriate adjustments, if required, based on future developments.NANANAThe Company has reversed interest amounting to Rs.2,78,805.87 lakhs during the year relating to three lenders from whom No Due Certificates are yet to be received pending repayment of the agreed amount under the sanctioned Scheme of Arrangement and the sanction agreements entered into with such lenders. Further, the Company has not accrued interest amounting to Rs.10,907.54 lakhs for the quarter and Rs.21,436.79 lakhs for the year ended 31 March 2026, which is not in accordance with Ind AS 109 – Financial Instruments. Consequently, the profit for the year and the net worth as at 31 March 2026 are overstated by Rs.3,00,242.66 lakhs. Further, in the absence of separate confirmations from the concerned lenders or sufficient appropriate alternate audit evidence, the auditors are unable to comment upon the adjustments and changes in classification of the related balances that may be required in accordance with Ind AS 1 – Presentation of Financial Statements.Qualified opinionRepetitiveThe Company has substantially implemented the Scheme of Arrangement sanctioned by the Hon'ble National Company Law Tribunal under Sections 230 to 232 of the Companies Act, 2013. During the year, settlements with the majority of lenders have been completed and No Due Certificates have been received from most lenders. In respect of the remaining three lenders, repayment obligations under the sanctioned Scheme are in the process of completion and issuance of No Due Certificates is pending. Considering the commercial substance of the sanctioned Scheme, the executed settlement agreements and the substantial completion of the restructuring process, management believes that the reversal of interest and non-accrual of further interest appropriately reflect the financial position of the Company. Necessary accounting adjustments, if any, shall be considered upon completion of the remaining settlement formalities and receipt of confirmations from the concerned lenders.NANANAVIKRAM BHAVANISHANKARSHARMASIDHARTH SURESHKUMAR JAINKAVERI RAMCHANDRADESHMUKHBorkar & Muzumdar, Chartered AccountantsBHAWANISHANKARHARISHCHANDRA SHARMA, DirectorMumbai2026-07-10