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PROJECTS AND INFRA LIMITEDSMEEquity2025-04-012026-03-312025-11-102025-10-31INRLakhsHalf YearlyHalf yearlyMulti segment2025-11-1012:00:002025-11-1016:00:00trueCash Flow IndirectNot applicabletruetrueNANAfalsefalsetrue1falseThere is no default on Loan2025-04-012025-09-30UnauditedStandalone168137200067470001688119000116991100059910001255200073300000298030003127500045326000136815800031996100003199610000319961000650000007619000726190002473420000002473420002473420002460970001010.0510.05Note : <BR> 1 The above interim standalone financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP). Indian GAAP comprises mandatory Accounting Standards notified under Section 133 of the Companies Act 2013 read with Companies (Accounting Standards) Rules, 2021 (as amended) and the relevant provisions of the Companies Act, 2013, as applicable to shares listed in SME platform of NSE. These results have been reviewed by the audit committee and approved by the board of directors at its meeting held on November 10th, 2025. <BR> 2 The Company has adopted the Accounting Standards (AS) 25 for the preparation and disclosure requirement of these interim financial statements. <BR> <BR> 3 The company has followed same accounting policies in these interim financial statements as those followed in the most recent audited annual financial statements. <BR> <BR> 4 Provisions in respect of gratuity (defined benefit schemes) for this interim period is calculated on a year-to-date basis by the actuarially determined rates at the end of the prior financial year. <BR> 5 Measuring Income Tax Expense for Interim Period – Interim period income tax expense is accrued using the tax rate that would be applicable to expected total annual earnings, that is, the estimated average annual effective income tax rate applied to the pre-tax income of the interim period. <BR> <BR> 6 Depreciation and amortization for an interim period is based only on assets owned during that interim period. It does not take into account asset acquisitions or disposals planned for later in the financial year. <BR> 7 The measurement procedures to be followed in an interim financial report were designed to ensure that the resulting information is reliable and that all material financial information that is relevant to an understanding of the financial position or performance of the enterprise is appropriately disclosed. <BR> 8 The Company's Operations consists of primarly three segment a) Construction & Allied Activities b) Mining & Quarrying c) Waste Management <BR> <BR> 9 The Company has assessed the impact of any internal or external information available up to the date of approval of these financial results and concluded that no adjustment is required in these results. The Company continues to monitor the future economic conditions. <BR> <BR> 10 As per MCA Notification dated 16th Feb 2015, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the compulsory requirement of adoption of Ind AS for the preparation of Financial Statements. <BR> 11 The figures for the Half year ended on 31st March,2025 is the balancing figures between the audited figures in respect of the full financial year and figures up to the first half of the financial year, which were subjected to limited review. <BR> <BR> 12 Figures relating to corresponding/previous periods have been regrouped/reclassified wherever necessary to confirm to current period figures. <BR> Other Expenses453260002460970001558667000180476400001859550001408700050490002050910003133030002231520000223152000410561000108955000105597100030658260005092680000148600051075400058738700079500001059030001030640001315058000031962000483182000118127000032669600079080100017507680003065826000Construction & Allied Activities934288000Mining & Quarrying669780000Waste Management49686000Others27618000168137200001681372000Construction & Allied Activities235472000Mining & Quarrying105696000Waste Management12363000Others249430003784740002349100035022000319961000Construction & Allied Activities652006000Mining & Quarrying496902000Waste Management64867000Others473500012185100005862540001804764000Construction & Allied Activities0Mining & Quarrying0Waste Management0Others00002980300031275000000000632200006740000012552000-43745000-2553050001395900091167000650000-180722000-11332200020663900000-4491000256370000176511000001765110000000000008562400000000004491000041970000-7693600000-7693600000013076500018707200002989000000-8619700000-8619700013378000013378000953600022914000VISHNUSURYA PROJECTS AND INFRA LIMITED******Vishnusurya Projects and Infra Hosur Private Limited******SubsidiarySale of goods or servicesNA3264600000VISHNUSURYA PROJECTS AND INFRA LIMITED******Vishnusurya Projects and Infra Hosur Private Limited******SubsidiaryAny other transactionLease rentals paid in advanceNA470550007500000075000000VISHNUSURYA PROJECTS AND INFRA LIMITED******Vishnusurya Projects and Infra Hosur Private Limited******SubsidiaryAdvanceNA407300001409900047055000VISHNUSURYA PROJECTS AND INFRA LIMITED******AGNI ESTATES AND FOUNDATIONS PRIVATE LIMITED******Enterprises in which Major shareholder and relatives of Major shareholder can exercise significant influenceAny other transactionTDS RecoverableNA497000001599000VISHNUSURYA PROJECTS AND INFRA LIMITED******AGNI ESTATES AND FOUNDATIONS PRIVATE LIMITED******Enterprises in which Major shareholder and relatives of Major shareholder can exercise significant influenceAny other transactionTDS Recoverable - 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Ltd)General Corporate PurposesNot Applicable383780000491270000Utilized towards General Corporate PurposesFunding of working capital requirements of our CompanyNot Applicable30000000003000000000Utilized towards Working Capital