General information about company
Scrip code	540147
NSE Symbol
MSEI Symbol
ISIN*	INE700V01021
Name of company	SHASHIJIT INFRAPROJECTS LIMITED
Type of company
Class of security	Equity
Date of start of financial year	01-04-2024
Date of end of financial year	31-03-2025
Date of board meeting when results were approved	10-08-2024
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-08-2024
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	First quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Unaudited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	10-08-2024 17:30
End date and time of board meeting	10-08-2024 19:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Financial Results � Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2024	01-04-2024
B	Date of end of reporting period	30-06-2024	30-06-2024
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	757.261	757.261
	Other income	15.659	15.659
	Total income	772.92	772.92
2	Expenses
(a)	Cost of materials consumed	366.266	366.266
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-22.319	-22.319
(d)	Employee benefit expense	59.024	59.024
(e)	Finance costs	22.27	22.27
(f)	Depreciation, depletion and amortisation expense	18.849	18.849
(f)	Other Expenses
1	Machinery Hire Charges	33.243	33.243
2	Labour Charges	178.096	178.096
3	Other Expenses	51.386	51.386
10
	Total other expenses	262.725	262.725
	Total expenses	706.815	706.815

Financial Results � Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2024	01-04-2024
B	Date of end of reporting period	30-06-2024	30-06-2024
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3	Total profit before exceptional items and tax	66.105	66.105
4	Exceptional items	0	0
5	Total profit before tax	66.105	66.105
7	Tax expense
8	Current tax	16.653	16.653
9	Deferred tax	36.185	36.185
10	Total tax expenses	52.838	52.838
11	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
14	Net Profit Loss for the period from continuing operations	13.267	13.267
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	13.267	13.267

Financial Results � Ind-AS
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2024	01-04-2024
B	Date of end of reporting period	30-06-2024	30-06-2024
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurment gains/(loss) on defined benefit plans	0.627	0.627
	Total Amount of items that will not be reclassified to profit and loss	0.627	0.627
2	Income tax relating to items that will not be reclassified to profit or loss	0.157	0.157
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	0.47	0.47

Financial Results � Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2024	01-04-2024
B	Date of end of reporting period	30-06-2024	30-06-2024
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23	Total Comprehensive Income for the period	13.737	13.737
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	1034.4	1034.4
	Face value of equity share capital	2	2
27	Details of debt securities
28	Reserves excluding revaluation reserve
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.026	0.026
	Diluted earnings (loss) per share from continuing operations	0.026	0.026
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.026	0.026
	Diluted earnings (loss) per share from continuing and discontinued operations	0.026	0.026
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

NOTES: 1. The above Standalone Financial Results of the Company have been reviewed and recommended by Audit Committee and approved by the Board of Directors in their respective meeting held on 10th August, 2024. 2. The above Financial Results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) as amended, prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principal generally accepted in India. 3. As required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Statutory Auditors of the Company have conducted a limited review of the above results for the quarter ended 30th June, 2024. 4. The figures for the quarter ended 31st March, 2024 are balancing figures between audited figures of full financial year and the reviewed year-to-date figures up to nine months ended 31st December, 2023. 5. The figures for the corresponding previous periods have been re-classified/regrouped/re-arranged, wherever required to make them comparable with the figure of current periods. 6. The Company is engaged in single business segments which is Construction & Engineering and related/allied activities during the quarter under review. However, it is important to note that the second line of business, which involved the Development and Operating of Government Infrastructures and related/allied activities, was terminated by Vapi Nagar Palika during the last quarter. As a result, for the quarter under review, the Company has effectively operated in only one reportable segment, namely Construction & Engineering and related/allied activities. Despite the discontinuation of the second segment, the Company has continued to provide segment reporting in accordance with Indian Accounting Standard 108. This approach ensures transparency and consistency in financial reporting, acknowledging that the operations related to the Development and Operating of Government Infrastructures were active in the prior quarters. Consequently, the Company has classified the said segment as discontinued operations in previous quarter's financial statements. 7. The Company does not have any subsidiary, associate or joint venture. Therefore, it has prepared only standalone results. 8. There are no investor complaints received/pending as on 30th June, 2024. 9. The aforesaid financial results will be uploaded on the Company�s website www.shashijitinfraprojects.com and will also be available on the website of BSE LIMITED for the benefit of Investors and Shareholders.

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024	01-04-2024
Date of end of reporting period		30-06-2024	30-06-2024
Whether accounts are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Construction and Development of Immovable Properties	757.261	757.261
2	Discontinuing Operations#	0	0
	Total Segment Revenue	757.261	757.261
	Less: Inter segment revenue	0	0
	Revenue from operations	757.261	757.261
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Construction and Development of Immovable Properties	72.716	72.716
2	Discontinuing Operations#	0	0
	Total Profit before tax	72.716	72.716
	i. Finance cost	22.27	22.27
	ii. Other Unallocable Expenditure net off Unallocable income	-15.659	-15.659
	Profit before tax	66.105	66.105
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Construction and Development of Immovable Properties	3549.662	3549.662
2	Discontinuing Operations#	0	0
	Total Segment Asset	3549.662	3549.662
	Un-allocable Assets	0	0
	Net Segment Asset	3549.662	3549.662
4	Segment Liabilities
	Segment Liabilities
1	Construction and Development of Immovable Properties	2374.677	2374.677
2	Discontinuing Operations#	41.145	41.145
	Total Segment Liabilities	2415.822	2415.822
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	2415.822	2415.822
	Disclosure of notes on segments	Textual Information(1)

Text Block

Textual Information(1)

# Pertains to government infrastructure division being classified as discontinued operation. The Company is engaged in single business segments which is Construction & Engineering and related/allied activities during the quarter under review. However, it is important to note that the second line of business, which involved the Development and Operating of Government Infrastructures and related/allied activities, was terminated by Vapi Nagar Palika during the last quarter. As a result, for the quarter under review, the Company has effectively operated in only one reportable segment, namely Construction & Engineering and related/allied activities. Despite the discontinuation of the second segment, the Company has continued to provide segment reporting in accordance with Indian Accounting Standard 108. This approach ensures transparency and consistency in financial reporting, acknowledging that the operations related to the Development and Operating of Government Infrastructures were active in the prior quarters. Consequently, the Company has classified the said segment as discontinued operations in previous quarter's financial statements.