Interarch Building Solutions Limited — Quarter ended March 31, 2026 and year ended March 31, 2026
The following tables are extracted from the provided quarterly results document (₹ in lakhs unless otherwise stated).
| Sl. No. | Particulars | Quarter Ended 31.03.2026 Audited (Refer note 12) | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.03.2025 Audited (Refer note 12) | Year Ended 31.03.2026 Audited | Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| I | Income | |||||
| Revenue from operations | 50,361.74 | 52,252.25 | 46,351.06 | 189,800.10 | 145,382.54 | |
| Other income | 507.69 | 761.16 | 707.38 | 2,862.55 | 2,065.24 | |
| Total Income | 50,869.43 | 53,013.41 | 47,058.44 | 192,662.65 | 147,447.78 | |
| II | Expenses | |||||
| Cost of raw material and components consumed | 26,726.63 | 30,543.74 | 26,278.09 | 114,912.86 | 90,237.57 | |
| Changes in inventories of finished goods and work in progress | 2,618.53 | 1,787.91 | 2,227.65 | (576.37) | (1,331.58) | |
| Employee benefits expense | 4,222.22 | 4,296.60 | 3,981.97 | 16,975.39 | 14,700.30 | |
| Finance costs | 23.42 | 71.21 | 66.93 | 229.19 | 242.39 | |
| Depreciation and amortisation expense | 402.77 | 381.36 | 485.77 | 1,444.33 | 1,177.06 | |
| Erection and installation charges | 5,163.84 | 4,748.59 | 3,835.27 | 17,618.30 | 12,323.28 | |
| Job work charges | 1,625.71 | 1,800.40 | 1,695.69 | 6,885.74 | 4,677.61 | |
| Other expenses | 4,725.81 | 4,048.55 | 3,448.19 | 16,349.55 | 11,151.23 | |
| Total Expenses | 45,508.93 | 47,678.36 | 42,019.56 | 173,838.99 | 133,177.86 | |
| III | Profit before exceptional Items and tax (I-II) | 5,360.50 | 5,335.05 | 5,038.88 | 18,823.66 | 14,269.92 |
| IV | Exceptional item | 324.23 | 324.23 | |||
| Statutory impact of new Labour Codes (refer note 9) | ||||||
| V | Profit before tax (III-IV) | 5,360.50 | 5,010.82 | 5,038.88 | 18,499.43 | 14,269.92 |
| Current tax | 1,093.08 | 1,188.07 | 903.84 | 4,652.00 | 3,298.70 | |
| Deferred tax credit | 607.22 | 96.33 | 266.83 | 394.94 | 188.33 | |
| VI | Total tax expense | 1,700.30 | 1,284.40 | 1,170.67 | 5,046.94 | 3,487.03 |
| VII | Profit for the period/year (V-VI) | 3,660.20 | 3,726.42 | 3,868.21 | 13,452.49 | 10,782.89 |
| VIII | Other comprehensive income | |||||
| Items that will not be reclassified to profit and loss in subsequent period, net of tax | 169.37 | 109.60 | 26.14 | 295.07 | 32.19 | |
| Other comprehensive income for the period/year, net of tax | 169.37 | 109.60 | 26.14 | 295.07 | 32.19 | |
| IX | Total comprehensive income for the period/year, net of tax (VII-VIII) | 3,829.57 | 3,836.02 | 3,894.35 | 13,747.56 | 10,815.08 |
| X | Paid-up equity share capital | 1,677.19 | 1,677.19 | 1,664.04 | 1,677.19 | 1,664.04 |
| (Face value of ₹ 10/- per share, fully paid) | ||||||
| XI | Other equity | 86,434.59 | 73,477.89 | |||
| XII | Earning per share (EPS): (In ₹) | |||||
| (Face value of ₹ 10/- per share) | ||||||
| Basic | 21.82 | 22.22 | 23.25 | 80.41 | 68.51 | |
| Diluted | 21.69 | 22.09 | 23.01 | 79.86 | 68.03 | |
| (Not annualized except year ended) |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 21,942.82 | 14,937.82 |
| Capital work-in-progress | 5,649.10 | 1,346.41 |
| Investment properties | 263.00 | 269.82 |
| Intangible assets | 48.17 | 43.20 |
| Right-of-use assets | 6,456.57 | 6,532.86 |
| Intangible assets under development | 127.60 | – |
| Financial assets | ||
| (i) Investments | 3,254.39 | 3,588.02 |
| (ii) Trade receivables | 11,095.88 | 6,663.40 |
| (iii) Loans | 49.38 | 55.71 |
| (iv) Other financial assets | 578.73 | 220.82 |
| Non-current tax assets (net) | 164.28 | 196.83 |
| Other non-current assets | 1,392.36 | 1,625.88 |
| Total non-current assets | 51,022.28 | 35,480.77 |
| Current assets | ||
| Inventories | 21,496.30 | 16,573.01 |
| Contract assets | 8,496.42 | 4,894.42 |
| Financial assets | ||
| (i) Investments | 1,413.18 | 502.10 |
| (ii) Trade receivables | 28,816.14 | 21,095.98 |
| (iii) Cash and cash equivalents | 2,060.50 | 8,472.26 |
| (iv) Bank balances other than (iii) above | 6,060.61 | 11,405.44 |
| (v) Loans | 58.84 | 50.57 |
| (vi) Other financial assets | 6,413.37 | 9,467.39 |
| Current tax assets | – | 52.50 |
| Other current assets | 4,259.45 | 3,407.18 |
| Total current assets | 79,074.81 | 75,920.85 |
| Total assets | 130,097.09 | 111,401.62 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 1,677.19 | 1,664.04 |
| Other equity | 86,434.59 | 73,477.89 |
| Total equity | 88,111.78 | 75,141.93 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 1.95 | 27.94 |
| (ii) Lease liabilities | 205.39 | 231.79 |
| Government grants | 1.46 | 2.93 |
| Deferred tax liabilities (net) | 1,265.15 | 770.96 |
| Total non-current liabilities | 1,473.95 | 1,033.62 |
| Current liabilities | ||
| Contract liabilities | 18,315.02 | 16,413.84 |
| Financial liabilities | ||
| (i) Borrowings | 1,498.27 | 1,692.25 |
| (ii) Lease liabilities | 47.85 | 35.97 |
| (iii) Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 7,202.99 | 3,400.10 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 8,915.20 | 8,665.12 |
| (iv) Other financial liabilities | 2,849.88 | 2,559.38 |
| Provisions | 213.73 | 386.62 |
| Government grants | 1.47 | 1.47 |
| Employee defined benefit liabilities (net) | 259.41 | 315.17 |
| Other current liabilities | 1,109.93 | 1,756.15 |
| Liabilities for current tax (net) | 97.61 | – |
| Total current liabilities | 40,511.36 | 35,226.07 |
| Total liabilities | 41,985.31 | 36,259.69 |
| Total equity and liabilities | 130,097.09 | 111,401.62 |
| Particulars | For the year ended 31.03.2026 (Audited) | For the year ended 31.03.2025 (Audited) |
|---|---|---|
| A. Cash flows from operating activities | ||
| Profit before tax | 18,499.43 | 14,269.92 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| – Depreciation and amortization expense | 1,444.33 | 1,177.06 |
| – Net gain on disposal of property, plant and equipment | (12.06) | (12.19) |
| – Allowance for doubtful debts and advances | 213.14 | |
| – Bad debts/advance written off (net) | 41.09 | 81.49 |
| – Bad debts recovered | (4.01) | (42.81) |
| – Liabilities no longer required written back (net) | (146.13) | |
| – Provision for doubtful debts/advances written back (net) | (36.16) | |
| – Fair value of guarantee charges | 306.27 | 266.53 |
| – Rental income on investment properties | (247.91) | (136.88) |
| – Share-based payments to employees | 683.94 | |
| – Interest income | (1,879.37) | (1,773.51) |
| – Fair value gain on financial instruments at fair value through profit or loss (Unrealised) | (50.46) | (33.50) |
| – Fair value gain on financial instruments at fair value through profit or loss (Realised) | (21.70) | |
| – Government grants | (1.47) | (1.47) |
| – Gain on lease modification/disposal | (2.04) | |
| – Interest expense | 219.79 | 240.50 |
| Operating profit before working capital changes | 19,044.89 | 14,778.21 |
| Adjustments for working capital: | ||
| – Increase / (Decrease) in provisions | 165.66 | (729.12) |
| – Increase / (Decrease) in trade payables | 4,073.73 | (1,291.21) |
| – (Decrease) / Increase in other financial liabilities | (159.27) | 768.56 |
| – Increase in other liabilities | 1,380.33 | 5,569.04 |
| – Increase in trade receivables | (12,402.86) | (5,873.45) |
| – Increase in inventories | (4,923.29) | (1,888.67) |
| – Increase in other assets | (4,606.20) | (2,583.53) |
| – Decrease / (Increase) other financial assets | 14.50 | (133.36) |
| Cash generated from operations | 2,587.49 | 8,616.47 |
| Direct taxes paid (net of refunds) | (4,469.34) | (3,308.51) |
| Net cash flows (used in) / from operating activities (A) | (1,881.85) | 5,307.96 |
| B. Cash flows from investing activities | ||
| Purchase of property, plant and equipment, intangible assets (including capital work in progress, capital advances and payable for capital goods) | (11,911.94) | (6,591.73) |
| Payment towards purchase of right to use assets | (32.86) | (1,017.60) |
| Proceeds from sale of property, plant and equipment | 16.57 | 31.58 |
| Receipt of rental income on investment properties | 247.91 | 136.88 |
| Payment towards purchase of investments | (1,005.30) | (3,520.20) |
| Proceeds from sale of investments | 500.01 | |
| Employee loans repayment | 130.31 | 125.58 |
| Employee loans given | (132.25) | (124.40) |
| Investment in bank deposits (having original maturity of more than three months) | (7,719.21) | (28,229.83) |
| Proceeds from bank deposits (having original maturity of more than three months) | 15,803.98 | 15,409.74 |
| Interest received | 1,821.04 | 1,610.74 |
| Net cash flows (used in) investing activities (B) | (2,281.74) | (22,169.24) |
| C. Cash flow from financing activities | ||
| Proceeds from issue of share capital* | 328.56 | 18,680.65 |
| Repayment of long-term borrowings | (36.61) | (46.47) |
| (Repayment) / Proceeds from short-term borrowings (net) | (683.36) | 745.83 |
| Proceeds from working capital term loan | 500.00 | |
| Interest paid | (194.93) | (189.19) |
| Interest paid on lease liability | (24.86) | (26.87) |
| Dividend Paid | (2,096.03) | |
| Payment towards principal portion of lease liability | (40.94) | (44.52) |
| Net cash flows (used in) / from financing activities (C) | (2,248.17) | 19,119.43 |
| Net increase in cash and cash equivalents (A+B+C) | (6,411.76) | 2,258.15 |
| Cash and cash equivalents at the beginning of the period | 8,472.26 | 6,214.11 |
| Cash and cash equivalents at the end of the period | 2,060.50 | 8,472.26 |
| Particulars | 31.03.2026 | 31.03.2025 |
|---|---|---|
| Balance with banks: | ||
| – in current accounts | 9.54 | 313.08 |
| – in cash credit accounts | 972.92 | 1,511.91 |
| Deposits with original maturity of three months or less | 1,074.02 | 6,642.43 |
| Cash on hand | 4.02 | 4.84 |
| Cash and cash equivalents [refer note 7(c)(i)] | 2,060.50 | 8,472.26 |
| Particulars | Quarter Ended 31.03.2026 Audited (Refer note 12) | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.03.2025 Audited (Refer note 12) | Year Ended 31.03.2026 Audited | Year Ended 31.03.2025 Audited (Refer note 12) |
|---|---|---|---|---|---|
| ESOP Expense (₹ in lakhs) | 118.49 | 125.42 |