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Likhitha Infrastructure Limited Earnings Release 2026
59290_rns_2026-05-27_993df655-7dc8-4801-9081-55dc5424ae55.pdf
Earnings Release
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LIKHITHA INFRASTRUCTURE LIMITED
CIN : L35105TG1998PLC029911
Date: Wednesday, May 27, 2026
| To The Corporate Relationship Department BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001 Scrip Code: 543240 | To National Stock Exchange of India Ltd. Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E) Mumbai – 400 051 Stock Symbol: LIKHITHA |
|---|---|
Dear Sir/ Madam,
Sub: Outcome of the Board Meeting held on Wednesday, May 27, 2026
Ref: Intimation U/R 30 and 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015.
This is to inform you that the Board of Directors of the Company at their meeting held on today i.e., Wednesday, May 27, 2026, has considered and approved the following:
- The audited financial results (Standalone and Consolidated) for the fourth quarter and year ended March 31, 2026. In this regard, we are enclosing herewith the following as Annexure-I:
a) Auditor’s Report in respect of the Audited Standalone and Consolidated Financial Results of the Company for the financial year ended March 31, 2026.
b) Audited Financial Results (Standalone and Consolidated) for the fourth quarter and year ended March 31, 2026.
c) Declaration pursuant to Regulation 33(3) of SEBI(LODR) Regulations, 2015 in terms of the audit reports with an unmodified opinion.
-
Based on the recommendation of the Audit Committee, the Board of Directors of the Company have re-appointed M/s. Mukul Tyagi & Associates, Chartered Accountants, as the Internal Auditors of the Company for the FY 2025-26. The additional details as required under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, are enclosed as Annexure-II.
-
Based on the recommendation of the Audit Committee, the Board of Directors of the Company have appointed M/s. HLB HAMT Management Consultancy LLC, as Branch Auditor of the Company for the Abu Dhabi Branch, in accordance with the laws of the United Arab Emirates for the FY 2026-27. The additional details as required under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, are enclosed as Annexure-III.
The meeting of the Board of Directors commenced at 11.50 A.M. and concluded at 02.37 P.M.
This is for your information and records.
Thanking you,
For Likhitha Infrastructure Limited
Digitally signed
Y Pallavi
Date: 2026.05.27
14:37:24 +05'30'
Pallavi Yerragonda
Company Secretary & Compliance Officer
M. No. A70447
Regd. Office: 8-3-323, 9th Floor, Vasavi MPM Grand, Ameerpet "X" Roads, Yellareddy Guda,
Hyderabad, Telangana - 500 073, Ph : 040 - 23752657, 040 - 23732641.
E-mail : [email protected], Website : www.likhitha.co.in
LCS
JAS-ANZ
INDIA
NSVR & ASSOCIATES LLP., CHARTERED ACCOUNTANTS
INDEPENDENT AUDITOR'S REPORT ON AUDIT OF QUARTERLY AND ANNUAL STANDALONE FINANCIAL RESULTS
TO,
THE BOARD OF DIRECTORS,
M/s. LIKHITHA INFRASTRUCTURE LIMITED.
Opinion
We have audited the accompanying quarterly standalone financial results of M/s. LIKHITHA INFRASTRUCTURE LIMITED (the company) for the quarter ended 31st March, 2026 and the year to date results for the period from 1st April, 2025 to 31st March, 2026, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).
In our opinion and to the best of our information and according to the explanations given to us these standalone financial results:
(i) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
(ii) give a true and fair view in conformity with the recognition and measurement principles laid down in the Indian accounting standards and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information for the quarter ended 31st March, 2026 and the year to date results for the period from 1st April, 2025 to 31st March, 2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Standalone financial results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the standalone financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
100 100
NSVR & ASSOCIATES LLP
House No.1-89/1/42, 3rd Floor, Plot No. 41 & 43, Sri Ram Nagar Colony, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad, Telangana - 500081. | Ph: 040 - 23391164, E-mail: [email protected]
NSVR & ASSOCIATES LLP., CHARTERED ACCOUNTANTS
Continuation Sheet...
Management’s Responsibilities for the Standalone financial results
These quarterly standalone financial results as well as the year to date standalone financial results have been prepared on the basis of the interim financial statements. This Statement which includes the Standalone Financial Results is the responsibility of the Company's Board of Directors and has been approved by them for the issuance. The Company’s Board of Directors are responsible for the preparation of these standalone financial results that give a true and fair view of the net profit/loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ‘Interim Financial Reporting’ prescribed under Section 133 of the Act read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial results, the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors is also responsible for overseeing the Company’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Standalone financial results for the quarter and year ended 31st March, 2026
Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results.
NSVR & ASSOCIATES LLP., CHARTERED ACCOUNTANTS
Continuation Sheet...
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
-
Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 Listing Regulations.
-
Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the standalone financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
-
Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures, and whether the standalone financial results represent the underlying transactions and events in a manner that achieves fair presentation.
-
Obtain sufficient appropriate audit evidence regarding the Standalone financial results of the company to express an opinion on the Standalone financial results.
^{}[]
NSVR & ASSOCIATES LLP., CHARTERED ACCOUNTANTS
Continuation Sheet...
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matters
The statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under Listing Regulations.
Our opinion on the statement is not modified in respect of this matter.
For NSVR & ASSOCIATES LLP
Chartered Accountants
FRN: 008801S/S200060
Suresh Gannaman
Partner
M No: 226870
UDIN: 26226870 RFHX 5B 8639
Place: Hyderabad
Date: 27/05/2026.
INDIA
NSVR & ASSOCIATES LLP.,
CHARTERED ACCOUNTANTS
INDEPENDENT AUDITOR'S REPORT ON AUDIT OF QUARTERLY AND ANNUAL CONSOLIDATED FINANCIAL RESULTS
TO,
THE BOARD OF DIRECTORS,
M/s. LIKHITHA INFRASTRUCTURE LIMITED.
Opinion
We have audited the accompanying quarterly consolidated financial results of M/s. LIKHITHA INFRASTRUCTURE LIMITED (the “parent”) and its subsidiaries (the parent and its subsidiaries together referred to as the “Group”), for the quarter ended 31st March, 2026 and the year to date results for the period from 1st April, 2025 to 31st March, 2026, attached herewith, being submitted by the parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).
In our opinion and to the best of our information and according to the explanations given to us these consolidated financial results:
(i) Includes the results of the following entities:
| S. No | Name of the entity | Nature of relationship |
|---|---|---|
| 1. | CPM-Likhitha Consortium, India | Subsidiary |
| 2. | Likhitha HAK Arabia Contracting Company, Saudi Arabia | Subsidiary |
(ii) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
(iii) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the consolidated net profit and consolidated other comprehensive income and other financial information for the quarter ended 31st March, 2026 and the year to date results for the period from 1st April, 2025 to 31st March, 2026.
A
NSVR & ASSOCIATES LLP
House No.1-89/1/42, 3rd Floor, Plot No. 41 & 43, Sri Ram Nagar Colony, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad, Telangana - 500081. | Ph: 040 - 23391164, E-mail: [email protected]
NSVR & ASSOCIATES LLP., CHARTERED ACCOUNTANTS
Continuation Sheet...
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the consolidated financial results section of our report.
We are independent of the group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the consolidated financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Management’s Responsibilities for the consolidated financial results
These quarterly consolidated financial results as well as the year to date consolidated financial results have been prepared on the basis of the interim financial statements. This Statement, which includes the Consolidated Financial Results is the responsibility of the Parent's Board of Directors and has been approved by them for the issuance. The Consolidated Financial Results for the year ended March 31, 2026, has been compiled from the related audited Consolidated Financial Statements. The Company’s Board of Directors are responsible for the preparation of these consolidated financial results that give a true and fair view of the consolidated net profit/loss and consolidated other comprehensive income and other financial information of the group in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ‘Interim Financial Reporting’ prescribed under Section 133 of the Act read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The responsibility of the respective Board of Directors of the companies included in the group also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the respective financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error which have been used for the purpose of preparation of this Consolidated Financial Results by the Directors of the Parent, as aforesaid.
In preparing the consolidated financial results, the respective Board of Directors of the companies included in the group are responsible for assessing the ability of respective entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate their respective entities or to cease operations, or has no realistic alternative but to do so.
^{}[]
NSVR & ASSOCIATES LLP., CHARTERED ACCOUNTANTS
Continuation Sheet...
The respective board of directors of the companies included in the group is also responsible for overseeing their respective entities’ financial reporting process.
Auditor’s Responsibilities for the Audit of the consolidated financial results for the quarter and year ended 31st March, 2026
Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
-
Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.
-
Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
S
NSVR & ASSOCIATES LLP., CHARTERED ACCOUNTANTS
Continuation Sheet...
- Evaluate the overall presentation, structure and content of the consolidated financial results, including the disclosures, and whether the consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
- Perform procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.
- Obtain sufficient appropriate audit evidence regarding the Consolidated financial results of the company to express an opinion on the Consolidated financial results.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matters
The statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under Listing Regulations.
Our opinion on the statement is not modified in respect of this matter.
NSVR & ASSOCIATES LLP., CHARTERED ACCOUNTANTS
Continuation Sheet...
We did not audit the financial result/information of 1 Subsidiary, (Likhitha HAK Arabia Contracting Company, Saudi Arabia), included in the Consolidated financial results of the entity included in the Group, whose financial results reflects total comprehensive income of Rs. (9.21) Lakhs for the quarter and Rs. (8.06) Lakhs for the year ended March 31st, 2026 respectively, as considered in the respective Consolidated financial information of the entity included in the Group. The financial information of the subsidiary has been approved and furnished to us by the management and our conclusion in so far as it relates to the amounts and disclosures included in respect of the subsidiary is based solely on such financial results and other financial information.
Our opinion on the statement is not modified in respect of this matter.
For NSVR & ASSOCIATES LLP
Chartered Accountants
FRN: 008801S/S200060
Suresh Gannagudi
Partner
M. No: 226870
UDIN: 26226870 MKOWWZ6050
Place: Hyderabad
Date: 27/05/2026.
| Likhitha Infrastructure Limited 8-3-323, 9th Floor, Vasavi's MPM Grand, Amzerpet "E" roads, Yellareddy Gada, Hyderabad TG 500073 IN (CIN: L35105TG1998PLC029911) Statement of Financial Results for the Quarter and Year ended March 31, 2026 (All amounts are in INR lakh except share data and unless otherwise stated) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Standalone | Consolidated | ||||||||||
| S No | Particulars | Quarter Ended | Year ended | Quarter Ended | Year ended | ||||||
| Quarter ended March 31, 2026 | Quarter ended December 31, 2025 | Quarter ended March 31, 2025 | Year ended March 31, 2026 | Year ended March 31, 2025 | Quarter ended March 31, 2026 | Quarter ended December 31, 2025 | Quarter ended March 31, 2025 | Year ended March 31, 2026 | Year ended March 31, 2025 | ||
| Audited | Unaudited | Audited | Audited | Audited | Audited | Unaudited | Audited | Audited | Audited | ||
| 1 | Income | ||||||||||
| a) Revenue from Operations | 12,069.08 | 11,140.02 | 13,549.77 | 45,673.44 | 51,221.54 | 12,069.08 | 11,140.02 | 13,549.77 | 45,673.44 | 52,008.60 | |
| Total Revenue from operations | 12,069.08 | 11,140.02 | 13,549.77 | 45,673.44 | 51,221.54 | 12,069.08 | 11,140.02 | 13,549.77 | 45,673.44 | 52,008.60 | |
| b) Other Income | 96.15 | 82.27 | 132.88 | 397.36 | 569.54 | 137.32 | 81.23 | 133.22 | 435.90 | 517.73 | |
| Total Income (a+b) | 12,165.23 | 11,222.28 | 13,682.65 | 46,070.80 | 51,791.08 | 12,206.40 | 11,221.25 | 13,682.99 | 46,109.33 | 52,526.33 | |
| 2 | Expenses | ||||||||||
| a) Cost of materials consumed | 1,884.37 | 2,287.21 | 1,949.19 | 9,647.72 | 8,704.77 | 1,884.37 | 2,287.21 | 1,949.19 | 9,647.72 | 8,704.77 | |
| b) Contract Execution expenses | 8,085.90 | 7,236.20 | 10,239.65 | 28,330.99 | 34,266.64 | 8,087.70 | 7,236.20 | 10,239.65 | 28,332.79 | 34,471.89 | |
| c) Changes in inventories of work-in-progress | 209.01 | (679.99) | (1,962.65) | (2,037.36) | (5,024.68) | 209.01 | (679.99) | (1,962.65) | (2,037.36) | (4,539.10) | |
| d) Employee benefits Expense | 671.15 | 602.28 | 756.79 | 2,621.11 | 2,795.05 | 667.49 | 602.28 | 756.79 | 2,621.11 | 2,795.05 | |
| e) Finance costs | 23.86 | 27.21 | 21.95 | 106.53 | 112.77 | 23.86 | 27.21 | 21.95 | 106.53 | 112.77 | |
| f) Depreciation and Amortization Expenses | 210.50 | 189.76 | 126.67 | 712.17 | 593.41 | 210.50 | 189.76 | 126.67 | 712.17 | 593.41 | |
| g) Other expenses | 351.71 | 293.72 | 163.68 | 1,262.43 | 1,014.48 | 500.58 | 322.30 | 171.01 | 1,446.35 | 1,023.16 | |
| Total Expenses (a to g) | 11,436.49 | 9,956.38 | 11,295.28 | 40,643.59 | 42,462.43 | 11,583.51 | 9,984.97 | 11,302.61 | 40,829.31 | 43,161.95 | |
| 3 | Profit before tax(1-2) | 728.74 | 1,265.90 | 2,387.38 | 5,427.21 | 9,328.65 | 622.88 | 1,236.28 | 2,380.38 | 5,280.02 | 9,364.38 |
| 4 | Tax expense: | ||||||||||
| - Current tax | 246.53 | 343.31 | 620.11 | 1,500.89 | 2,380.67 | 246.53 | 343.31 | 620.28 | 1,500.89 | 2,410.51 | |
| - Deferred tax | (33.07) | (20.70) | 3.97 | (75.79) | 11.00 | (33.07) | (20.70) | 3.97 | (75.79) | 11.00 | |
| Profit for the period | 515.29 | 943.30 | 1,763.29 | 4,002.10 | 6,936.98 | 409.43 | 913.67 | 1,756.13 | 3,854.91 | 6,942.87 | |
| 6 | Other comprehensive income | ||||||||||
| a) Items that will not be reclassified to profit or loss | |||||||||||
| (i) Re-measurement game/(house) as defined benefit plans | (18.27) | (13.40) | (18.27) | (13.40) | |||||||
| (ii) Tax impact on above item | 4.60 | 3.37 | 4.60 | 3.37 | |||||||
| b) Items that will be reclassified to profit or loss | |||||||||||
| (i) Foreign Exchange Translation Reserve | 1.75 | 2.38 | 4.13 | (7.46) | 5.29 | 0.91 | (3.93) | (1.01) | |||
| (ii) Tax impact on above items | |||||||||||
| Total other comprehensive income | 1.75 | 2.38 | 4.13 | (21.13) | 5.29 | (9.12) | (17.60) | (11.04) | |||
| 7 | Total Comprehensive income for the period (5+6) | 517.04 | 945.68 | 1,763.29 | 4,006.24 | 6,936.98 | 388.30 | 918.96 | 1,747.01 | 3,837.31 | 6,931.83 |
| 8 | Profit for the year | ||||||||||
| Attributable to Equity holders of the parent | 458.72 | 925.57 | 1,759.04 | 3,920.11 | 6,932.73 | ||||||
| Attributable to Non-controlling interests | (49.29) | (11.90) | (2.91) | (65.23) | 10.14 | ||||||
| 9 | Other comprehensive income for the year | ||||||||||
| Attributable to Equity holders of the parent | (17.45) | 4.75 | (9.46) | (14.38) | (11.30) | ||||||
| Attributable to Non-controlling interests | (3.69) | 0.54 | 0.34 | (3.23) | 0.26 | ||||||
| 10 | Total comprehensive income for the year | ||||||||||
| Attributable to Equity holders of the parent | 441.27 | 930.32 | 1,749.58 | 3,905.77 | 6,921.43 | ||||||
| Attributable to Non-controlling interests | (52.97) | (11.36) | (2.57) | (68.46) | 10.40 |
3.
| 8 | Paid-up Equity Share Capital
(Rs 05% per Equity Share) | 1,972.50 | 1,972.50 | 1,972.50 | 1,972.50 | 1,972.50 | 1,972.50 | 1,972.50 | 1,972.50 | 1,972.50 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 9 | Other Equity | - | - | - | 39,382.45 | 35,389.88 | - | - | - | 39,227.89 |
| 10 | Earnings per equity share
(Face Value of Rs 05% each)
(a) Basic (in Rs.)
(b) Diluted (in Rs.) | 1.31
1.31 | 2.39
2.39 | 4.47
4.47 | 10.14
10.14 | 17.58
17.58 | 1.16
1.16 | 2.35
2.35 | 4.46
4.46 | 9.94
9.94 |
Notes
a) The financial results of the company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) rules 2016.
b) The above Financial results recommended by the Audit Committee are considered and approved by the Board of Directors at their meeting held on May 27, 2026.
c) The Statutory Auditors of the Company have Audited the above financial results and their Report has been placed before the Board at the said Meeting as required under Regulation 33 of SEBI (LODR) Regulations, 2015.
d) The entire operations of the Company relate to only one segment viz., laying of gas pipe lines and development of allied infrastructure. Hence segmental reporting as per Ind AS 108 is not applicable.
e) The financial results for the Quarter and Year ended March 31, 2026 are also available on the Bombay stock exchange website, the National stock exchange website and on the company's website.
f) On November 21, 2025, the Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour codes viz Code on wages 2019, Code on Social Security 2020, Industrial Relation Code 2020 and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the New Labour Codes). The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations.
On the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India the Company has assessed that it has no material impact on its provision for employee benefits for the quarter and year ended 31 March 2026 on account of new Labour codes.
The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would accordingly take necessary steps for compliance thereof and also provide appropriate accounting effect on the basis of such developments, as needed.
g) Previous Year/ Period figures have been regrouped and recast, wherever necessary, in line with the current period presentation.
h) The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures of the full financial year and limited reviewed year to date figures upto the third quarter of the financial year.
Date: 27-05-2026
Place: Hyderabad
| Likhitha Infrastructure Limited 8-3-323, 9th Floor, Vasavi's MPM Grand, Ameerpet 'N' roads, Yellareddy Guda, Hyderabad TG 500073 IN (CIN: L35105TG1998PLC029911) Standalone statement of assets and liabilities as on March 31, 2026 (All amounts are in INR lakh except share data and unless otherwise stated) | ||
|---|---|---|
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
| ASSETS | ||
| Non-current Assets | ||
| (a) Property, Plant and Equipment | 2,287.12 | 2,155.93 |
| (b) Right of Use Assets | 33.19 | 66.38 |
| (c) Investment Property | 202.80 | 207.16 |
| (d) Intangible Assets | 0.51 | 0.81 |
| (e) Financial Assets | - | - |
| (i) Investments | 68.25 | 576.43 |
| (ii) Loans | - | - |
| (iii) Other Financial Assets | 177.29 | 266.74 |
| (f) Deferred Tax Assets (Net) | 189.10 | 108.72 |
| Total Non-current Assets | 2,958.27 | 3,382.16 |
| Current Assets | ||
| (a) Inventories | 17,770.92 | 15,709.03 |
| (b) Financial Assets | - | - |
| (i) Trade Receivables | 10,138.78 | 8,730.26 |
| (ii) Cash and Cash Equivalents | 7,020.06 | 8,048.61 |
| (iii) Other Bank Balances | 641.41 | 545.48 |
| (iv) Loans | 138.34 | 3.02 |
| (v) Other Financial Assets | 4,862.13 | 3,744.11 |
| (c) Current Tax Assets (Net) | - | 119.15 |
| (d) Other Current Assets | 2,950.62 | 2,068.42 |
| Total Current Assets | 43,522.26 | 38,968.08 |
| Total Assets | 46,480.53 | 42,350.24 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 1,972.50 | 1,972.50 |
| (b) Other Equity | 39,382.45 | 35,389.88 |
| Total Equity | 41,354.95 | 37,362.38 |
| Liabilities | ||
| Non-current Liabilities | ||
| (a) Financial Liabilities | - | - |
| (i) Borrowings | - | - |
| (ii) Lease Liability | - | 36.26 |
| (b) Provisions | 134.41 | - |
| (c) Deferred Tax Liabilities (Net) | - | 79.98 |
| Total Non-current Liabilities | 134.41 | 116.24 |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | - | - |
| (ii) Lease Liability | 36.26 | 33.10 |
| (i) Trade payables | - | - |
| Total outstanding dues to Micro Enterprises and Small Enterprises | - | - |
| Total outstanding dues to creditors other than Micro Enterprises and Small Enterprises | 2,915.70 | 3,306.79 |
| (ii) Other financial liabilities | 1,345.29 | 1,083.09 |
| (b) Other current liabilities | 365.10 | 432.46 |
| (c) Provisions | 47.76 | 16.18 |
| (d) Current Tax Liability (Net) | 281.07 | - |
| Total Current Liabilities | 4,991.18 | 4,871.62 |
| Total Liabilities | 46,480.53 | 42,350.24 |
5.
| Likhitha Infrastructure Limited 8-3-323, 9th Floor, Vasavi's MPM Grand, Ameerpet 'X' roads, Yellareddy Guda, Hyderabad TG 500073 IN (CIN: L35105TG1998PLC029911) Standalone Statement of Cash flows for the year ended 31 March 2026 (All amounts are in INR lakh except share data and unless otherwise stated) | ||
|---|---|---|
| Particulars | For the year ended 31 March, 2026(Audited) | For the year ended 31 March, 2025(Audited) |
| A. Cash flow from operating activities: | ||
| Net profit before tax | 5,427.21 | 9,328.66 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 712.17 | 593.41 |
| Finance costs | 106.53 | 112.77 |
| Share of profit/(loss) from partnership firm, net of tax | 42.36 | -51.81 |
| (Profit)/loss on sale of property, plant and equipment | -5.21 | - |
| Interest income on Deposits | -434.52 | -311.27 |
| Operating profit before working capital changes | 5,848.55 | 9,671.75 |
| Changes in operating assets and liabilities: | ||
| Inventory | -2,061.89 | -4,950.38 |
| Trade receivables | -1,408.52 | -1,071.98 |
| Other financial assets | -1,028.47 | -1,255.65 |
| Other current assets | -882.20 | -704.72 |
| Trade payables | -515.62 | 1,060.74 |
| Provisions | 67.74 | 30.99 |
| Current financial liabilities | 262.20 | 186.35 |
| Other current liabilities | -67.36 | -155.20 |
| Changes in working capital | -5,634.13 | -6,859.86 |
| Cash generated from operating activities before tax | 214.42 | 2,811.90 |
| Income tax paid | -1,100.68 | -2,672.97 |
| Net cash from/ (used in) operating activities | -886.25 | 138.92 |
| B. Cash flows from investing activities: | ||
| Purchase of property, plant and equipment (Net off of Capital Creditors and Advances) | -706.29 | -296.04 |
| Proceeds from sale of property, plant and equipment | 30.51 | - |
| Share of profit/(loss) from partnership firm, net of tax | -42.36 | 51.81 |
| Fixed deposits with bank having maturity more than 12 months | -0.10 | -0.09 |
| Fixed deposits with bank having maturity of more than 3 months but less than 12 months | -95.93 | 3,504.87 |
| Loans and Advances Recovered/(Given) | -135.32 | 31.06 |
| Investment/(Realization) in Subsidiary | 508.18 | -37.81 |
| Interest income on Deposits | 434.52 | 311.27 |
| Net cash from/ (used in) investing activities | -6.80 | 3,565.08 |
| C. Cash flows from financing activities | ||
| Finance costs | -106.53 | -112.77 |
| Dividend paid | - | -591.75 |
| (Payment)/Reversal of QIP Expenses | - | 11.46 |
| Lease Liabilities | -33.10 | 69.36 |
| Net cash from/ (used in) financing activities | -139.63 | -623.70 |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | -1,032.68 | 3,080.30 |
| Cash and cash equivalents at beginning of the year | 8,048.61 | 4,969.22 |
| Add: Effect of exchange rate changes on cash and cash equivalents | 4.13 | 0.92 |
| Cash and cash equivalents at end of the year | 7,020.06 | 8,048.61 |
| Cash and cash equivalents include the following for cash flow purpose | ||
| Particulars | For the year ended 31 March, 2026 | For the year ended 31 March, 2025 |
| Cash on hand | 59.22 | 51.73 |
| Balances with banks | ||
| In Current accounts | 1,860.30 | |
| In term deposits with banks (original maturities less than 3 months) | 2,586.72 | 1,867.92 |
| Other Restricted Cash Balances | 3.96 | |
| In unclaimed dividend accounts | 3.81 | 3,601.00 |
| Bank guarantee margin money | 2,510.00 | 2,524.00 |
| Cash and cash equivalents | 7,020.06 | 8,048.61 |
5
| Likhitha Infrastructure Limited 8-3-323, 9th Floor, Vasavi's MPM Grand, Ameerpet 'X' roads, Yellareddy Guda, Hyderabad TG 500073 IN (CIN: L35105TG1998PLC029911) Consolidated statement of assets and liabilities as on March 31, 2026 (All amounts are in INR lakh except share data and unless otherwise stated | ||
|---|---|---|
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
| ASSETS | ||
| Non-current Assets | ||
| (a)Property, Plant and Equipment | 2,287.12 | 2,155.93 |
| (b) Right of Use Assets | 33.19 | 66.38 |
| (c)Investment Property | 202.80 | 207.16 |
| (d) Intangible Assets | 0.51 | 0.81 |
| (e)Financial Assets | - | - |
| (i)Investments | - | - |
| (ii)Loans | - | - |
| (iii)Other Financial Assets | 177.29 | 266.74 |
| (f)Deferred Tax Assets (Net) | 189.10 | 108.72 |
| Total Non-current Assets | 2,890.02 | 2,805.73 |
| Current Assets | ||
| (a)Inventories | 17,770.92 | 15,709.03 |
| (b)Financial Assets | - | - |
| (i)Investments | - | - |
| (ii)Trade Receivables | 10,138.78 | 9,496.56 |
| (iii)Cash and Cash Equivalents | 7,027.33 | 8,086.59 |
| (iv)Other Bank Balances | 641.41 | 545.48 |
| (v)Loans | - | 0.64 |
| (vi)Other Financial Assets | 4,862.13 | 3,744.11 |
| (c)Current Tax Assets (Net) | - | 119.07 |
| (d)Other Current Assets | 2,950.62 | 2,071.61 |
| Total Current Assets | 43,391.19 | 39,773.09 |
| Total Assets | 46,281.21 | 42,578.82 |
| Equity and Liabilities | ||
| Equity | ||
| (a)Equity Share Capital | 1,972.50 | 1,972.50 |
| (b)Other Equity | 39,227.89 | 35,322.13 |
| Total equity attributable to owners of the company | 41,200.39 | 37,294.63 |
| Non controlling interest | -45.29 | 126.31 |
| Total Equity | 41,155.10 | 37,420.94 |
| Liabilities | ||
| Non-current Liabilities | ||
| (a)Financial Liabilities | - | - |
| (i)Borrowings | - | - |
| (ii)Lease Liability | - | 36.26 |
| (b)Provisions | 134.41 | 79.98 |
| Total Non-current Liabilities | 134.41 | 116.24 |
| Current liabilities | ||
| (a)Financial Liabilities | ||
| (i)Borrowings | - | - |
| (ii)Lease Liability | 36.26 | 33.10 |
| (i)Trade payables | - | - |
| : Total outstanding dues to Micro Enterprises and Small Enterprises | - | - |
| : Total outstanding dues to creditors other than Micro Enterprises and Small Enterprises | 2,915.70 | 3,306.79 |
| (ii)Other financial liabilities | 1,345.29 | 1,252.12 |
| (b)Other current liabilities | 365.63 | 433.46 |
| (c)Provisions | 47.76 | 16.18 |
| (d)Current Tax Liability (Net) | 281.07 | - |
| Total Current Liabilities | 4,991.71 | 5,041.65 |
| Total Liabilities | 46,281.21 | 42,578.82 |
| Likhitha Infrastructure Limited
8-3-323, 9th Floor, Vasavi's MPM Grand, Ameerpet 'X' roads, Yellareddy Guda, Hyderabad TG 500073 IN
(CIN: L35105TG1998PLC029911)
Consolidated Statement of Cash flows for the year ended 31 March 2026
(All amounts are in INR lakh except share data and unless otherwise stated | | |
| --- | --- | --- |
| Particulars | For the year ended
31 March, 2026 (Audited) | For the year ended
31 March, 2025 (Audited) |
| A. Cash flow from operating activities: | | |
| Net profit before tax | 5,280.02 | 9,364.37 |
| Adjustments for: | | |
| Depreciation and amortisation expense | 712.17 | 593.41 |
| Finance costs | 106.53 | 112.77 |
| (Profit)/loss on sale of property, plant and equipment | -5.21 | - |
| Interest income on Deposits | -438.35 | -311.27 |
| Operating profit before working capital changes | 5,655.16 | 9,759.28 |
| Changes in operating assets and liabilities: | | |
| Inventory | -2,061.89 | -4,464.79 |
| Trade receivables | -642.22 | -1,858.32 |
| Other financial assets | -1,028.47 | -1,255.16 |
| Other current assets | -878.38 | -586.10 |
| Trade payables | -515.62 | 1,056.12 |
| Provisions | 67.74 | 30.99 |
| Current financial liabilities | 93.17 | 354.38 |
| Other current liabilities | -67.83 | -154.02 |
| Changes in working capital | -5,033.50 | -6,876.90 |
| Cash generated from operating activities before tax | 621.66 | 2,882.38 |
| Income tax paid | -1,100.75 | -2,704.51 |
| Net cash from/ (used in) operating activities | -479.09 | 177.88 |
| B. Cash flows from investing activities: | | |
| Purchase of property, plant and equipment (Net off of Capital Creditors and Advances) | -706.29 | -296.04 |
| Proceeds from sale of property, plant and equipment | 30.51 | - |
| Fixed deposits with bank having maturity more than 12 months | -0.10 | -0.09 |
| Fixed deposits with bank having maturity of more than 3 months but less than 12 months | -95.93 | 3,504.87 |
| Interest income on Deposits | 438.35 | 311.27 |
| Net cash from/ (used in) investing activities | -333.46 | 3,520.01 |
| C. Cash flows from financing activities | | |
| Finance costs | -106.53 | -112.77 |
| Dividend paid | - | -591.75 |
| Proceeds/Repayment of NCI | -103.15 | - |
| (Payment)/Reversal of QIP Expenses | - | 11.46 |
| Lease Liabilities | -33.10 | 69.36 |
| Net cash from/ (used in) financing activities | -242.77 | -623.70 |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | -1,055.33 | 3,074.19 |
| Cash and cash equivalents at beginning of the year | 8,086.60 | 5,013.42 |
| Add: Effect of exchange rate changes on cash and cash equivalents | -3.93 | -1.01 |
| Cash and cash equivalents at end of the year | 7,027.34 | 8,086.60 |
| Cash and cash equivalents include the following for cash flow purpose | | |
| Particulars | For the year ended
31 March, 2026 | For the year ended
31 March, 2025 |
| Cash on hand | 59.70 | 82.79 |
| Balances with banks | - | - |
| In Current accounts | 1,867.10 | - |
| In term deposits with banks (original maturities less than 3 months) | 2,586.72 | 1,874.84 |
| Other Restricted Cash Balances | - | 3.96 |
| In unclaimed dividend accounts | 3.81 | 3,601.00 |
| Bank guarantee margin money | 2,510.00 | 2,524.00 |
| Cash and cash equivalents | 7,027.34 | 8,086.60 |
5
X
LIKHITHA INFRASTRUCTURE LIMITED
CIN : L35105TG1998PLC029911
Date: Wednesday, May 27, 2026
| To The Corporate Relationship Department BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001 Scrip Code: 543240 | To National Stock Exchange of India Ltd. Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E) Mumbai – 400 051 Stock Symbol: LIKHITHA |
|---|---|
Dear Sir/ Madam,
Sub: Declaration regarding Audit Reports with unmodified opinion.
Ref: Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015
With reference to the above, we hereby declare that the Statutory Auditors of the Company have issued Audit Reports with an Unmodified Opinion on the Audited Standalone and Consolidated Financial results for the year ended March 31, 2026.
This is for your information and records.
Thanking You
For Likhitha Infrastructure Limited
Likhitha Gaddipati
Whole Time Director and Chief Financial Officer
DIN: 07341087
Regd. Office: 8-3-323, 9th Floor, Vasavi MPM Grand, Ameerpet "X" Roads, Yellareddy Guda,
Hyderabad, Telangana - 500 073, Ph : 040 - 23752657, 040 - 23732641.
E-mail : [email protected], Website : www.likhitha.co.in
IES Reg. No : R8011777
JAS-ANZ
Annexure-II
The details required under Regulation 30 of SEBI (LODR) Regulations, 2015
| Name | M/s. Mukul Tyagi & Associates, Chartered Accountants |
|---|---|
| Reason for change viz. appointment/re-appointment, resignation, removal, death or otherwise | Re-appointment of Internal Auditors |
| Date of Appointment/cessation & Term of Appointment | The Board at its meeting held on May 27, 2026, approved the re-appointment of M/s. Mukul Tyagi & Associates, Chartered Accounts, as the Internal Auditors of the Company for the FY 2026-27. |
| Brief Profile | M/s. Mukul Tyagi & Associates, Chartered Accountants, Delhi NCR bearing Firm Registration No. 025163N, registered with the Institute of Chartered Accountants of India (ICAI). It is a well established audit firm. We are a team of chartered accountants having vast experience in the area of audit, consultancy and taxation. Our team members have experience of more than 13 years in accounting and auditing area. We believe in transparency, accuracy and consistency. Our motto is to support the business without compromising on governance. We have to make sure that governance should not be a hindrance in growth. |
| Relationship between Directors inter-se | Not Applicable |
Y Pallavi
Digitally signed by Y Pallavi
Date: 2026.05.27 14:37:58 +05'30'
Annexure-III
The details required under Regulation 30 of SEBI (LODR) Regulations, 2015
| Name | M/s. HLB HAMT Management Consultancy LLC |
|---|---|
| Reason for change viz. appointment/re-appointment, resignation, removal, death or otherwise | Appointment of Branch Auditor for Abu Dhabi Branch |
| Date of Appointment/cessation & Term of Appointment | The Board at its meeting held on May 27, 2026, approved the appointment of M/s. HLB HAMT Management Consultancy LLC, as Branch Auditor of the Company for Abu Dhabi Branch in accordance with the laws of the United Arab Emirates for the FY 2026-27. |
| Brief Profile | HLB HAMT is a member firm of HLB International and was established in 1999 in Dubai, UAE. HLB HAMT has served over 3000 clients across a wide spectrum of industries and has been ranked as the top audit firm of the UAE in its category for the years 2015 and 2016. We are backed by a team of hard-core professionals qualified in the field of Auditing and Assurance, Accounting and Advisory, and Business and Management Consultancy. Our internationally experienced professionals deliver seamless and consistent services wherever our clients operate. |
| Relationship between Directors inter-se | Not Applicable |
Y Pallavi
Digitally signed by Y Pallavi
Date: 2026.05.27 14:38:14 +05'30'