Crane Infrastructure Limited has submitted its quarterly financial results for the quarter and 9 months ended December 31, 2025, in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Board Approval and Filing Details

The unaudited financial results were approved by the Board of Directors at their meeting held on February 14, 2026. The results have been prepared following the recognition and measurement principles laid down in Interim Financial Reporting (IND AS 34), prescribed under section 133 of the Companies Act, 2013.

Independent Auditor Review

Pundarikashyam & Associates, Chartered Accountants (Firm Registration No. 011330), conducted an independent review of the interim financial results. The review was performed in accordance with Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information performed by the Independent Auditor of Entity" issued by the Institute of Chartered Accountants of India (ICAI).

Regulatory Compliance

The filing includes statements on various regulatory requirements:

• Statement on rights issue, preferential issue, or qualified institutions placement proceeds
• Format for disclosure of related party transactions (applicable for half-yearly filings)
• Statement on impact of audit qualifications for modified audit opinions (applicable for annual filings)

The auditors concluded that nothing came to their attention that would cause them to believe the accompanying statement of unaudited financial results contains any material misstatement or fails to disclose required information under SEBI regulations.

Company Information

Crane Infrastructure Limited is registered with CIN: L45209AP2008PLC059135 and is based in Guntur, Andhra Pradesh. The company maintains its registered office at D.No. 25-18-54, Main Road, Sampath Nagar, Guntur - 522 004, Andhra Pradesh.

Crane Infrastructure Limited , a company operating in the infrastructure sector, has released its unaudited financial results for the second quarter and first half of the fiscal year 2025-26, ending September 30, 2025. The results reveal some challenges in the company's cash flow management and operational performance.

Key Financial Highlights

Cash Flow Analysis

Crane Infrastructure reported negative cash flows from both operating and investing activities for the quarter. The net cash outflow from operating activities stood at Rs. 16.95 lakhs, a significant shift from the positive cash flow of Rs. 31.96 lakhs reported in the previous fiscal year. This change suggests potential challenges in the company's core operations or working capital management.

Investing activities resulted in a cash outflow of Rs. 28.81 lakhs, primarily due to the purchase of fixed assets and an increase in capital work in progress. This indicates that the company is investing in its infrastructure, which may lead to future growth opportunities.

Balance Sheet Overview

As of September 30, 2025, Crane Infrastructure's total assets amounted to Rs. 3,061.65 lakhs, showing a marginal increase from Rs. 3,050.59 lakhs reported at the end of the previous fiscal year. The company's total equity stood at Rs. 3,021.80 lakhs, reflecting a slight improvement in its net worth.

Operational Performance

While the cash flow statement indicates some operational challenges, it's important to note that the company maintained a strong equity position. The negative operating cash flow may be a result of changes in working capital or increased operational expenses, which the management may need to address in the coming quarters.

Future Outlook

The company's investment in fixed assets, as evidenced by the cash outflow in investing activities, may signal preparations for future growth. However, the negative operating cash flow warrants attention and may require strategic measures to improve operational efficiency and cash management in the upcoming quarters.

Investors and stakeholders will likely be watching closely to see how Crane Infrastructure navigates these challenges and capitalizes on its investments in the remainder of the fiscal year 2025-26.