Arisinfra Solutions Limited — quarter and year ended March 31, 2026
Standalone financial results for the quarter and year ended March 31, 2026 (₹ in millions except otherwise stated)
| Particulars | Quarter ended March 31, 2026 (Unaudited, refer note 7) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited, refer note 7) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from operations | 2,073.57 | 1,613.84 | 1,544.28 | 6,557.96 | 5,352.18 |
| Other income | 217.32 | 57.77 | 45.16 | 396.16 | 189.74 |
| Total income | 2,290.89 | 1,671.61 | 1,589.44 | 6,954.12 | 5,541.92 |
| Particulars | March 31, 2026 | December 31, 2025 | March 31, 2025 | March 31, 2026 | March 31, 2025 |
|---|---|---|---|---|---|
| Purchases of stock-in-trade | 1,930.51 | 1,483.15 | 1,384.12 | 5,994.89 | 4,848.86 |
| Changes in inventories of stock-in-trade | (22.89) | (1.63) | 3.34 | (36.06) | 10.21 |
| Loss allowance/(reversal of loss allowance) on trade receivables | 23.95 | 3.64 | (1.86) | 27.59 | (40.17) |
| Employee benefits expense | 64.22 | 63.24 | 80.89 | 251.13 | 296.78 |
| Depreciation and amortisation expense | 12.68 | 6.72 | 5.94 | 30.50 | 25.42 |
| Finance costs | 42.69 | 35.42 | 91.54 | 199.48 | 342.79 |
| Other expenses | 44.44 | 39.17 | 82.01 | 154.89 | 181.39 |
| Total expenses | 2,095.60 | 1,629.71 | 1,645.98 | 6,622.42 | 5,665.28 |
| Particulars | March 31, 2026 | December 31, 2025 | March 31, 2025 | March 31, 2026 | March 31, 2025 |
|---|---|---|---|---|---|
| Profit/(Loss) before exceptional item and tax | 195.29 | 41.90 | (56.54) | 331.70 | (123.36) |
| Exceptional item (Refer note 5) | – | – | 3.14 | 25.79 | 73.73 |
| Profit/(Loss) before tax | 195.29 | 41.90 | (59.68) | 305.91 | (197.09) |
| Tax expense/(credit) | 46.14 | (42.65) | (3.36) | 56.84 | (20.32) |
| Profit/(Loss) after tax | 149.15 | 84.55 | (56.32) | 249.07 | (176.77) |
| Other comprehensive income/(loss), net of tax | 0.11 | 0.17 | (0.57) | (0.71) | (0.67) |
| Total comprehensive income/(loss) | 149.26 | 84.72 | (56.89) | 248.36 | (177.44) |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| Paid up equity share capital (face value of ₹ 2 each) | 163.52 | 117.09 |
| Particulars | March 31, 2026 | December 31, 2025 | March 31, 2025 | March 31, 2026 | March 31, 2025 |
|---|---|---|---|---|---|
| Basic earnings per share | 1.95# | 0.43# | (1.00)# | 3.26 | (3.14) |
| Diluted earnings per share | 1.94# | 0.43# | (1.00)# | 3.23 | (3.14) |
Standalone statement of assets and liabilities (₹ in millions except otherwise stated)
| Particulars | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 55.45 | 10.94 |
| Right-of-use assets | 111.66 | 25.05 |
| Other intangible assets | 0.87 | 0.68 |
| Intangible assets under development | 568.52 | 414.02 |
| Financial assets | ||
| i) Investments | 73.03 | 72.95 |
| ii) Loans and Advances | 2,698.41 | 581.12 |
| iii) Other non-current financial assets | 94.38 | 80.76 |
| Deferred tax assets (net) | 70.77 | 75.08 |
| Non-current tax assets (net) | – | 18.21 |
| Other non-current assets | 363.92 | – |
| Total non-current assets | 4,037.01 | 1,278.81 |
| Current assets | ||
| Inventories | 38.53 | 2.47 |
| Financial assets | ||
| i) Trade receivables | 2,417.91 | 2,346.68 |
| ii) Cash and cash equivalents | 673.30 | 0.85 |
| iii) Bank balances other than cash and cash equivalents | 178.46 | 451.58 |
| iv) Other financial assets | 408.91 | 825.36 |
| Other current assets | 1,217.38 | 1,176.85 |
| Total current assets | 4,934.49 | 4,803.79 |
| Total assets | 8,971.50 | 6,082.60 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 163.52 | 117.09 |
| Instruments entirely in the nature of equity | 0.01 | 0.01 |
| Other equity | ||
| Reserves and surplus | 7,000.95 | 2,243.86 |
| Total equity | 7,164.48 | 2,360.96 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| i) Borrowings | – | 30.12 |
| ii) Lease liabilities | 84.49 | 8.20 |
| Provisions – employee benefit obligations | 18.27 | 15.67 |
| Total non-current liabilities | 102.76 | 53.99 |
| Current liabilities | ||
| Financial liabilities | ||
| i) Borrowings | 614.19 | 2,993.32 |
| ii) Lease liabilities | 25.84 | 17.09 |
| iii) Trade payables | ||
| a) total outstanding dues of micro and small enterprises | 39.00 | 85.75 |
| b) total outstanding dues other than (iii)(a) above | 934.94 | 471.13 |
| iv) Other financial liabilities | 25.99 | 22.13 |
| Provisions – employee benefit obligations | 4.73 | 4.96 |
| Current tax liabilities | 15.44 | – |
| Other current liabilities | 44.13 | 73.27 |
| Total current liabilities | 1,704.26 | 3,667.65 |
| Total liabilities | 1,807.02 | 3,721.64 |
| Total equity and liabilities | 8,971.50 | 6,082.60 |
Standalone statement of Cash Flows (₹ in millions except otherwise stated)
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit/(Loss) before tax | 305.91 | (197.09) |
| Adjustments for: | ||
| Depreciation and amortisation expense | 30.50 | 25.42 |
| Unwinding of interest income on deposits | (33.09) | (4.91) |
| Loss allowance/(reversal of loss allowance) on trade receivables | 27.59 | (40.17) |
| Employee Share based payment expenses | 56.34 | 81.27 |
| Loss on Sale of Property plant & equipment | (0.11) | – |
| Fair value gain on derivatives | (4.80) | – |
| Customer deposit fair value adjustment (Non Cash) | 0.55 | – |
| Vendor deposit fair value adjustment (Non Cash) | 34.99 | – |
| Writeback of liabilities no longer required | (6.80) | – |
| Interest income on fixed deposits with banks and intercompany loans | (190.79) | (109.17) |
| Finance cost | 199.48 | 342.79 |
| Operating profit before working capital changes | 419.77 | 98.14 |
| Changes in working capital: | ||
| Decrease/ (increase) in trade receivables | (98.83) | 349.01 |
| Decrease/ (increase) in inventories | (36.05) | 10.21 |
| Decrease/ (increase) in other financial assets | (234.71) | 10.28 |
| Decrease/ (increase) in other non-current assets | – | 38.33 |
| Decrease/ (increase) in other current assets | 59.34 | (678.08) |
| (Decrease)/ increase in trade payables | 421.86 | 156.87 |
| (Decrease)/ increase in provisions | 2.37 | 5.32 |
| (Decrease)/ increase in other financial liabilities | 3.86 | 18.30 |
| (Decrease)/ increase in other liabilities | (29.14) | 56.11 |
| Cash flow from operations | 508.47 | 64.49 |
| Less : Income tax paid (net of refund) | (18.64) | (3.08) |
| Net cash inflow / (outflow) from operating activities | 489.83 | 61.41 |
| Cash flow from investing activities | ||
| Payment for purchase of property plant and equipments | (50.45) | (2.42) |
| Proceeds from sale of property, plant and equipments | 0.34 | – |
| Payment for other intangible assets and intangible assets under development | (149.73) | (153.32) |
| Security deposit placed | – | (46.91) |
| Deposits given to customers | (712.31) | – |
| Deposits given to vendors | (730.00) | – |
| Proceeds from sale of investments in subsidiary | – | 0.01 |
| Investment in subsidiary/associate during the year | (0.08) | – |
| Loans given to subsidiaries | (3,696.65) | (2,017.25) |
| Proceeds from repayment of loan given to subsidiaries | 2,572.84 | 1,964.08 |
| Loans given to Others | (0.08) | – |
| Investment in fixed deposits during the year | (3,095.54) | (460.29) |
| Proceeds from fixed deposits matured during the year | 3,985.53 | – |
| Interest received | 195.67 | 83.10 |
| Net cash inflow / (outflow) from investing activities | (1,680.46) | (633.00) |
| Cash flow from financing activities | ||
| Proceeds from issue of equity shares | 4,995.96 | 800.04 |
| Proceeds from issue of employee stock option plan | 1.43 | – |
| Repayment of non convertible debentures | (668.30) | (10.00) |
| Proceeds from short term borrowing (net) | (1,146.61) | (6.37) |
| Proceeds from long term borrowing | – | 143.18 |
| Repayment of long term borrowing | (120.00) | – |
| Proceeds from loans from related parties | 481.35 | 1,499.84 |
| Repayment of loan from related parties | (1,084.95) | (1,320.56) |
| Proceeds from ICD from related parties | 137.54 | – |
| Repayment of ICD from related parties | (2.50) | – |
| IPO related expenses | (504.01) | (197.93) |
| Principal elements of lease payments | (21.79) | (15.42) |
| Interest paid | (205.04) | (320.76) |
| Net cash inflow / (outflow) from financing activities | 1,863.08 | 572.02 |
| Net increase / (decrease) in cash and cash equivalents | 672.45 | 0.43 |
| Cash and cash equivalents at the beginning of the year | 0.85 | 0.42 |
| Cash and cash equivalents at end of the year | 673.30 | 0.85 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| Bank balances: In current accounts | 597.77 | 0.83 |
| Bank balances: In Fixed deposits with original maturity of less than 3 months | 75.50 | – |
| Bank balances: Cash in hand | 0.03 | 0.02 |
| Total cash and cash equivalents as at end of the year | 673.30 | 0.85 |
Consolidated financial results for the quarter and year ended March 31, 2026 (₹ in millions except otherwise stated)
| Particulars | Quarter ended March 31, 2026 (Unaudited, Refer note 6) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited, Refer note 6) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from operations | 3,433.57 | 2,708.35 | 2,211.49 | 10,674.63 | 7,676.72 |
| Other income | 60.63 | 16.48 | 30.69 | 124.93 | 143.10 |
| Total income | 3,494.20 | 2,724.83 | 2,242.18 | 10,799.56 | 7,819.82 |
| Particulars | Quarter ended March 31, 2026 (Unaudited) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Purchases of stock-in-trade | 2,839.92 | 2,211.02 | 1,916.79 | 8,926.41 | 6,599.69 |
| Changes in inventories of stock-in-trade | (2.88) | 32.13 | (10.31) | (22.40) | (3.44) |
| Loss allowance/(reversal of loss allowance) on trade receivables | 44.62 | 1.66 | 14.14 | 50.04 | (16.99) |
| Employee benefits expense | 106.34 | 102.36 | 99.12 | 394.56 | 362.67 |
| Depreciation and amortisation expense | 16.60 | 9.51 | 7.82 | 41.45 | 33.01 |
| Finance costs | 61.28 | 54.69 | 113.50 | 278.90 | 414.51 |
| Other expenses | 140.89 | 66.07 | 91.38 | 319.30 | 234.10 |
| Total expenses | 3,206.77 | 2,477.44 | 2,232.44 | 9,988.26 | 7,623.55 |
| Particulars | Quarter ended March 31, 2026 (Unaudited) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
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