Arisinfra Q2 FY2027 Net Profit Rises 67%

Key Quantitative Figures - Standalone (₹ in millions)

Quarter Ended September 30, 2026 (Q2 FY2027)

Revenue from operations: ₹1,705.55
Other income: ₹93.98
Total income: ₹1,799.53
Total expenses: ₹1,636.95
Profit before tax: ₹162.58
Current tax: ₹30.66
Deferred tax charge: ₹7.53
Profit after tax: ₹124.39
Basic EPS: ₹1.51
Diluted EPS: ₹1.50

Half Year Ended September 30, 2026 (H1 FY2027)

Revenue from operations: ₹2,992.81
Other income: ₹176.93
Total income: ₹3,169.74
Profit after tax: ₹198.99
Basic EPS: ₹2.42
Diluted EPS: ₹2.40

Comparative Figures (Quarter Ended September 30, 2025)

Revenue from operations: ₹1,609.60
Profit after tax: ₹115.44
Basic EPS: ₹1.61
Diluted EPS: ₹1.60

Key Quantitative Figures - Consolidated (₹ in millions)

Quarter Ended September 30, 2026 (Q2 FY2027)

Revenue from operations: ₹3,077.19
Profit after tax: ₹228.32
Profit attributable to owners: ₹208.26
Basic EPS: ₹2.05
Diluted EPS: ₹2.05

Half Year Ended September 30, 2026 (H1 FY2027)

Revenue from operations: ₹5,985.28
Profit after tax: ₹428.64
Profit attributable to owners: ₹377.12

Balance Sheet Highlights - Standalone (as of September 30, 2026)

Total assets: ₹10,618.89 million
Total equity: ₹7,395.90 million
Paid-up equity share capital: ₹163.59 million (face value ₹2 each)
Non-current assets: ₹4,637.00 million
Current assets: ₹5,981.89 million
Current liabilities: ₹3,072.59 million
Borrowings (current): ₹1,645.43 million
Borrowings (non-current): ₹57.02 million
Cash and cash equivalents: ₹695.83 million

Cash Flow Statement - Standalone (H1 FY2027)

Net cash from operating activities: ₹1,089.90 million
Net cash used in investing activities: ₹(2,037.46) million
Net cash from financing activities: ₹970.09 million
Net increase in cash: ₹22.53 million

Amalgamation Scheme Update

The Board of Directors approved the Scheme of Amalgamation of Arisunitern Re Solutions Private Limited (Transferor Company) with Arisinfra Solutions Limited (Transferee Company) on March 18, 2026, with appointed date of April 1, 2026.

Current Status:

Received NOC from BSE Limited on July 17, 2026
Received NOC from National Stock Exchange of India Limited on July 20, 2026
Filed Company Scheme Application before NCLT Mumbai Bench
NCLT passed First Motion Order on October 7, 2026, directing meetings of equity shareholders and secured creditors
Meetings scheduled for November 25, 2026 via video conferencing

No effect has been given in the financial results pending regulatory approvals.

IPO Proceeds Utilization (as of September 30, 2026)

The company completed its IPO of 2,25,04,324 equity shares at ₹222 per share, aggregating to gross proceeds of ₹4,995.96 million.

Utilization summary:

| Repayment of borrowings | 2,046.00 | 2,031.85 | 14.15 |

| Working capital requirement | 1,770.00 | 1,769.71 | 0.29 |

| Investment in Buildmex-Infra | 480.00 | 479.99 | 0.01 |

| General corporate purposes | 318.42 | 495.95 | (177.53) |

| Share issue expenses | 381.54 | 217.36 | 164.18 |

| Total | 4,995.96 | 4,994.86 | 1.10 |

Unutilized proceeds of ₹1.10 million are temporarily invested in fixed deposits/term deposits. Actual issue expenses were ₹217.36 million vs estimated ₹381.54 million. Out of the balance ₹164.18 million, ₹163.08 million has been utilized for general corporate purposes as of September 30, 2026.

Subsidiaries and Associates

The consolidated results include seven subsidiaries and one associate:

1. Lionheart Trading Private Limited (wholly owned)

2. J S Infra Core Private Limited

3. ArisUnitern RE Solutions Private Limited

4. Buildmex-Infra Private Limited

5. White Roots Infra Private Limited

6. Arisinfra Construction Materials Private Limited

7. Arisinfra Reality Private Limited

8. Vishwa Hitay Foundation (associate)