Integrated Filing (Finance) Ind AS

MODIS NAVNIRMAN LIMITED

General Information

Scrip code*	543539
NSE Symbol*	MODIS
MSEI Symbol*	NOTLISTED
ISIN*	INE0L0L01012
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-02-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Third quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Unaudited
Segment Reporting	Single segment
Description of single segment	Construction
Start date of board meeting	13-02-2026
Start time of board meeting	17:00:00
End date of board meeting	13-02-2026
End time of board meeting	18:00:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	false
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	false	Textual Information(1)

Text Block

Textual Information(1)

Financial Results - Ind-AS

Amount in (Lakhs)

Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
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	5,443.45	13,782.34
	Other income	15.58	57.58
	Total income	5,459.03	13,839.92
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	7,644.28	14,339.06
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(3,926.25)	(4,174.24)
(d)	Employee benefit expense	124.70	268.67
(e)	Finance costs	7.84	8.39
(f)	Depreciation, depletion and amortisation expense	30.01	30.84
(g)	Other Expenses
1	Other Expenses	131.73	316.57
2	Prior period Tax	2.93	2.93
	Total other expenses	134.66	319.50
	Total expenses	4,015.24	10,792.22
3	Total profit before exceptional items and tax	1,443.79	3,047.70
4	Exceptional items	0.00	0.00
5	Total profit before tax	1,443.79	3,047.70
6	Tax expense
7	Current tax	160.41	564.80
8	Deferred tax	6.58	5.63
9	Total tax expenses	166.99	570.43
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	1,276.80	2,477.27
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	1,276.80	2,477.27
17	Other comprehensive income net of taxes	(8.51)	(8.51)
18	Total Comprehensive Income for the period	1,268.29	2,468.76
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	1,959.12	1,959.12
	Face value of equity share capital	10.00	10.00
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.47	12.60
	Diluted earnings (loss) per share from continuing operations	6.47	12.60
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.00	0.00
	Diluted earnings (loss) per share from discontinued operations	0.00	0.00
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	6.47	12.60
	Diluted earnings (loss) per share from continuing and discontinued operations	6.47	12.60
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Other Comprehensive Income

Amount in (Lakhs)

Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	11.37	11.37
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	(2.86)	(2.86)
5	Total Other comprehensive income	(8.51)	(8.51)

Audit qualification

Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors Comments on (i) or (ii) above
No records available

Objects for which funds have been raised and where there has been a deviation, in the following table:
Sr.	Original Object	Modified Object, if any	Original Allocation	Modified allocation, if any	Funds Utilised	Amount of Deviation/Variation for the quarter according to applicable object	Remarks if any
No records available