India Infraspace Limited has announced that its Board of Directors will meet on Saturday, May 30, 2026. The primary agenda for the meeting is to consider and approve the audited financial results for the quarter and fiscal year ended March 31, 2026.

Board Meeting Details

The meeting has been convened in compliance with Regulation 29 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board will review the company's performance for the specified period.

Trading Window Closure

The company has informed the exchanges that the trading window for dealing in the securities of India Infraspace Limited is currently closed. This window will remain shut until 48 hours after the declaration of the financial results.

India Infraspace Limited announced its unaudited standalone financial results for the quarter and nine months ended December 31, 2025, following a Board of Directors meeting held on March 2, 2026. The meeting, which commenced at 5.00 P.M. and concluded at 6.10 P.M., approved the financial results in accordance with Regulation 33 and Regulation 30 read with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The financial performance for the quarter ended December 31, 2025, shows continued challenges. Revenue from operations stood at nil for Q3FY26, consistent with the preceding quarter. Other income was also nil during the quarter. Total expenses amounted to ₹0.26 lakhs, comprising finance costs of ₹0.01 lakhs and other expenses of ₹0.25 lakhs. Consequently, the company reported a loss before tax of ₹0.26 lakhs for the quarter. Basic and diluted earnings per share stood at -0.01 for Q3FY26.

For the nine months ended December 31, 2025, the company reported a profit before tax of ₹15.48 lakhs, a significant improvement from the loss of ₹27.31 lakhs in the corresponding period of the previous year. Total income for the nine-month period stood at ₹16.00 lakhs, entirely from other income, with total expenses at ₹0.52 lakhs. The basic and diluted EPS for the nine-month period was 0.55.

Key Financial Metrics

Auditor Observations

Nikhil D Gupta & Associates, Chartered Accountants, provided a limited review report with several significant observations. The auditors noted that the company has not maintained accounting software with the audit trail feature as prescribed under Rule 3(1) of the Companies (Accounts) Rules, 2014, for the quarter ended December 31, 2025. Additionally, balances with Union Bank of India could not be verified due to the absence of bank statements.

The auditors drew attention to pre-operative expenses amounting to ₹33.19 lakhs incurred during the period, which have been carried forward in the books of account. In their view, such expenditure is required to be written off in accordance with applicable standards. Furthermore, the auditors noted that the equity shares of the company have been delisted from the stock exchange, and an application for relisting is pending before the Securities Appellate Tribunal as of the report date.

The comparative financial information for the year ended March 31, 2025, and December 31, 2024, was derived from audited financial statements audited by the previous statutory auditors, M/s GMCA & Co., Chartered Accountants. The company has relied upon the audit report issued by the previous auditors for the corresponding figures presented in these financial results.