Ceigall India Limited — Quarter ended March 31, 2026 (Audited) and Year ended March 31, 2026 (Audited)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Assets | ||
| Non-Current Assets | ||
| Property, Plant and Equipment | 2,539.82 | 3,141.27 |
| Capital-Work-in-Progress | 20.40 | 100.80 |
| Right-of-Use Asset | 12.43 | 4.37 |
| Intangible Assets | 1.36 | 3.23 |
| Financial Assets | ||
| (i) Investments | 5,242.88 | 3,404.04 |
| (ii) Loans & Advances | 1,370.74 | 711.85 |
| (iii) Other Financial Assets | 531.91 | 242.54 |
| Deferred Tax Assets (Net) | 124.25 | 112.95 |
| Other Non-Current Assets | 70.46 | 0.28 |
| Total Non-Current Assets | 9,914.26 | 7,721.33 |
| Current Assets | ||
| Inventories | 991.95 | 1,036.64 |
| Contract Assets | 14,125.63 | 8,716.77 |
| Financial Assets | ||
| (i) Trade Receivables | 10,681.84 | 9,579.27 |
| (ii) Cash and Cash Equivalents | 2,669.46 | 3,776.14 |
| (iii) Bank Balances other than Cash & Cash Equivalents | 958.76 | 1,629.94 |
| (iv) Loans & Advances | 959.96 | 0.54 |
| (v) Other Financial Assets | 382.81 | 189.90 |
| Current Tax Assets (Net) | 23.24 | 95.93 |
| Other Current Assets | 1,504.23 | 1,833.75 |
| Assets classified as held for sale | 27.36 | – |
| Total Current Assets | 32,325.24 | 26,858.88 |
| Total Assets | 42,239.50 | 34,580.21 |
| Equity and Liabilities | ||
| Equity | ||
| Equity Share Capital | 871.02 | 871.02 |
| Other Equity | 20,109.82 | 17,121.42 |
| Total Equity | 20,980.84 | 17,992.44 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| (i) Borrowings | 36.47 | 1,662.67 |
| (ii) Lease Liabilities | 1.02 | 7.22 |
| Non-Current Provisions | 41.75 | 47.23 |
| Total Non-Current Liabilities | 79.24 | 1,711.12 |
| Current Liabilities | ||
| Contract Liabilities | 1,424.71 | 1,645.73 |
| Financial Liabilities | ||
| (i) Borrowings | 4,086.21 | 4,696.37 |
| (ii) Trade Payables | ||
| a) Total Outstanding dues of Micro Enterprises and Small Enterprises | 1,039.22 | 405.71 |
| b) Total Outstanding dues to creditors other than Micro Enterprises and Small Enterprises | 13,642.32 | 7,157.70 |
| (iii) Financial Guarantee Liabilities | 3.01 | – |
| (iv) Lease Liabilities | 10.80 | 2.25 |
| (v) Other Financial Liabilities | 5.19 | 9.85 |
| Other Current Liabilities | 968.67 | 949.42 |
| Current Provisions | 2.30 | 6.61 |
| Total Current Liabilities | 21,179.42 | 14,876.65 |
| Total Equity and Liabilities | 42,239.50 | 34,580.21 |
| S.No. | Particulars | Quarter ended 31-Mar-26 (Refer Note 4) | Quarter ended 31-Dec-25 (Unaudited) | Quarter ended 31-Mar-25 (Refer Note 4) | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| (I) | REVENUES: | |||||
| Revenue from Operations | 12,940.91 | 9,699.08 | 9,918.17 | 38,693.13 | 33,847.81 | |
| Other Income | 120.90 | 117.73 | 204.44 | 554.32 | 531.78 | |
| Total Income (I) | 13,061.81 | 9,816.81 | 10,122.61 | 39,247.45 | 34,379.59 | |
| (II) | EXPENSES: | |||||
| Cost of Materials Consumed | 3,229.35 | 2,272.45 | 2,553.60 | 9,687.83 | 9,883.43 | |
| Purchase of stock in trade | 1.39 | 23.17 | – | 24.56 | – | |
| Changes in inventories of stock in trade | (1.39) | (23.17) | – | (24.56) | – | |
| Cost of Construction | 7,499.09 | 5,905.97 | 5,840.89 | 22,726.98 | 18,170.76 | |
| Employee Benefits Expenses | 103.39 | 99.38 | 99.36 | 385.86 | 383.34 | |
| Finance Costs | 194.88 | 200.55 | 205.42 | 819.19 | 723.55 | |
| Depreciation and Amortization Expenses | 120.73 | 122.22 | 154.58 | 500.01 | 514.62 | |
| Other Expenses | 282.95 | 226.79 | 332.53 | 1,019.27 | 1,088.20 | |
| Total Expenses (II) | 11,430.39 | 8,827.36 | 9,186.38 | 35,139.14 | 30,763.90 | |
| (III) | Profit Before Tax (I-II) | 1,631.42 | 989.45 | 936.23 | 4,108.31 | 3,615.69 |
| (IV) | Tax Expenses: | |||||
| Current Tax | 445.95 | 249.38 | 261.13 | 1,073.07 | 940.11 | |
| Deferred Tax | (3.95) | (4.49) | (21.39) | (16.59) | (26.90) | |
| (V) | Profit from Continued Operations (III-IV) | 1,189.42 | 744.56 | 696.49 | 3,051.83 | 2,702.48 |
| (VI) | Other Comprehensive Income | |||||
| Items that will not be reclassified to Profit & Loss | ||||||
| (i) Re-measurement (gain)/loss on defined benefit | (4.61) | (1.67) | (6.05) | (21.01) | (10.48) | |
| (ii) Tax on (i) above | 1.16 | 0.42 | 1.53 | 5.29 | 2.64 | |
| Total Other Comprehensive Income (VI) | (3.45) | (1.25) | (4.52) | (15.72) | (7.84) | |
| (VII) | Total Comprehensive Income for the Period (V-VI) | 1,192.87 | 745.81 | 701.02 | 3,067.55 | 2,710.32 |
| (VIII) | Paid up equity share capital (Face value of 5/- each) | 871.02 | 871.02 | 871.02 | 871.02 | 871.02 |
| (IX) | Other equity (excluding revaluation reserves) as at balance sheet date | 17,121.42 | ||||
| (X) | Earnings Per Equity Shares (not annualised for quarters) | |||||
| Basic (In ₹) | 6.83 | 4.27 | 4.00 | 17.52 | 16.07 | |
| Diluted (In ₹) | 6.83 | 4.27 | 4.00 | 17.52 | 16.07 |
| Particulars | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|
| (I) Operating Activities | ||
| Profit Before Tax | 4,108.31 | 3,615.69 |
| Profit Before Tax | 4,108.31 | 3,615.69 |
| Adjustments for – | ||
| Depreciation and amortisation | 500.01 | 514.62 |
| Interest Expense | 819.19 | 723.55 |
| Profit on Sale of Property, Plant & Equipment | (60.69) | (95.56) |
| Re-measurement gain/(loss) on defined benefit plans | 21.01 | 10.48 |
| Interest Income | (414.30) | (336.29) |
| Operating profit before working capital adjustments | 4,973.53 | 4,432.49 |
| Adjustments for changes in Working Capital – | ||
| (Increase)/Decrease in Inventories | 44.68 | (34.05) |
| (Increase)/Decrease in Trade Receivables | (1,102.57) | (3,659.27) |
| (Increase)/Decrease in Other Current Financial Assets | (183.66) | (825.34) |
| (Increase)/Decrease in Other Current Assets | (5,025.46) | (6,040.29) |
| Increase/(Decrease) in Trade Payables | 7,118.13 | 3,994.79 |
| Increase/(Decrease) in Long Term Provisions | (5.48) | 12.32 |
| Increase/(Decrease) in Short Term Provisions | (4.32) | 0.47 |
| Increase/(Decrease) in Other Current Financial Liabilities | (5.39) | 56.65 |
| Increase/(Decrease) in Other Current Liabilities | (185.81) | 359.14 |
| Cash generated from operations | 5,623.65 | (1,703.09) |
| Income Taxes Paid (Net) | (1,054.25) | (1,036.03) |
| Net cash flow from/(used in) Operating Activities (I) | 4,569.40 | (2,739.12) |
| (II) Investing Activities | ||
| Purchase of Property, Plant and Equipment | (147.85) | (1,407.05) |
| Purchase of Investments | (344.07) | (529.76) |
| Sale Proceeds of Property, Plant and Equipment | 384.18 | 509.51 |
| Loans Given | (3,139.72) | (1,219.22) |
| Capital Advances given for purchase of assets | (70.18) | 25.20 |
| Investment in bank deposits having remaining maturity more than three months (net) | 372.57 | (534.26) |
| Interest Received | 414.30 | 336.29 |
| Net cash flow from/(used in) Investing Activities (II) | (2,530.77) | (2,819.31) |
| (III) Financing Activities | ||
| Proceeds from Non-Current Borrowings | 31.92 | 6,279.03 |
| Repayments of Non-Current Borrowings | (2,558.98) | (5,704.68) |
| Net Increase/(Decrease) in Short Term Borrowings | 290.71 | 715.30 |
| Repayments of Lease Liability | (10.63) | (6.17) |
| Dividend Paid | (87.18) | |
| Interest Paid | (819.19) | (723.55) |
| Proceeds from issue of share capital including securities premium (net of share issue expenses) | 6,584.76 | |
| Expense on issue of shares capital | (79.14) | |
| Net cash flow from Financing Activities (III) | (3,145.31) | 7,057.51 |
| Net Increase/(Decrease) in Cash and Cash Equivalents (I+II+III) | (1,106.68) | 1,499.08 |
| Cash and Cash Equivalents as at Beginning of the Year (A) | 3,776.14 | 2,277.06 |
| Cash and cash equivalents as at the End of the Year (B) | 2,669.46 | 3,776.14 |
| Net Increase/(Decrease) in Cash and Cash Equivalents (B-A) | (1,106.68) | 1,499.08 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Assets | ||
| Non-Current Assets | ||
| Property, Plant and Equipment | 3,390.01 | 3,383.97 |
| Capital-Work-in-Progress | 35.78 | 232.48 |
| Right-of-Use Asset | 12.43 | 4.37 |
| Intangible Assets | 9.06 | 3.23 |
| Financial Assets | ||
| (I) Investments | 100.99 | 57.43 |
| (II) Other Financial Assets | 574.75 | 287.59 |
| (III) Receivable Under Service Concessions Arrangements | 14,299.58 | 10,235.89 |
| Deferred Tax Assets (Net) | 245.71 | 44.82 |
| Other Non-Current Assets | 310.20 | 154.32 |
| Total Non-Current Assets | 18,978.51 | 14,404.10 |
| Current Assets | ||
| Inventories | 991.95 | 1,036.63 |
| Contract Assets | 14,132.38 | 8,733.43 |
| Financial Assets | ||
| (I) Trade Receivables | 6,357.03 | 7,829.52 |
| (II) Cash and Cash Equivalents | 2,802.73 | 4,396.14 |
| (III) Bank Balances other than Cash & Cash Equivalents | 984.06 | 1,943.09 |
| (IV) Loans & Advances | 500.35 | 0.55 |
| (V) Other Financial Assets | 459.58 | 146.54 |
| (VI) Receivable Under Service Concessions Arrangements | 279.33 | 143.92 |
| Current Tax Assets (Net) | 93.08 | 186.42 |
| Other Current Assets | 4,223.48 | 3,638.55 |
| Assets classified as held for sale | 5,431.08 | – |
| Total Current Assets | 36,255.05 | 28,054.89 |
| Total Assets | 55,233.56 | 42,458.99 |
| Equity and Liabilities | ||
| Equity | ||
| Equity Share Capital | 871.02 | 871.02 |
| Other Equity | 20,510.36 | 17,454.94 |
| Non-Controlling Interest | 82.70 | 112.37 |
| Total Equity | 21,464.08 | 18,438.33 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| (I) Borrowings | 8,112.38 | 8,513.28 |
| (II) Lease Liabilities | 1.02 | 1.22 |
| Non-Current Provisions | 42 |