General information about company
Scrip code	13077
NSE Symbol
MSEI Symbol
ISIN*	INE413C01013
Name of company	M/s Shelter Infra Projects 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	14-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-05-2025
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	14-05-2025 12:30
End date and time of board meeting	14-05-2025 17:30
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Statement on impact of audit qualification

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	01-01-2025	01-04-2024
B	Date of end of reporting period	31-03-2025	31-03-2025
C	Whether results are audited or unaudited	Audited	Audited
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	59.94	238.49
	Other income	4.66	17.97
	Total income	64.6	256.46
2	Expenses
(a)	Cost of materials consumed	0.25	0.46
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	10.35	3.58
(d)	Employee benefit expense	7.74	36.43
(e)	Finance costs	0.09	0.5
(f)	Depreciation, depletion and amortisation expense	2.33	9.49
(f)	Other Expenses
1	Expenditure on Contracts	2.54	49.72
2	General and Administrative Expenses	40.17	132.22
10
	Total other expenses	42.71	181.94
	Total expenses	63.47	232.4

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	01-01-2025	01-04-2024
B	Date of end of reporting period	31-03-2025	31-03-2025
C	Whether results are audited or unaudited	Audited	Audited
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	1.13	24.06
4	Exceptional items	0	0
5	Total profit before tax	1.13	24.06
7	Tax expense
8	Current tax	-2.68	0
9	Deferred tax	0.23	0.88
10	Total tax expenses	-2.45	0.88
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	3.58	23.18
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	3.58	23.18
22	Other comprehensive income net of taxes	1.38	-0.49

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	01-01-2025	01-04-2024
B	Date of end of reporting period	31-03-2025	31-03-2025
C	Whether results are audited or unaudited	Audited	Audited
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	4.96	22.69
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	357.02	357.02
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve		7.6
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.1	0.36
	Diluted earnings (loss) per share from continuing operations	0.1	0.36
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	0.1	0.36
	Diluted earnings (loss) per share from continuing and discontinued operations	0.1	0.36
30	Debt equity ratio	2.7	2.7
31	Debt service coverage ratio	2.95	2.95
32	Interest service coverage ratio
33	Disclosure of notes on financial results	Textual Information(1)

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Textual Information(1)

Notes: 01) The above audited Financial Results were approved by the Board of Directors of the company at its meeting held on 14thMay-2025, after being reviewed by the Audit committee on even date. 02)MES (Military engineering Services) ,Kolkata Zone had cancelled the contracts awarded to the company for “provision of infrastructure for setting up permanent Naval SSB at NCB ,Diamond Harbour , Kolkata [CA NO .CEKZ/KOL/20 of 2010-11 ] on 25.07.2014 .The contract was cancelled under reference for execution of the balance work on the risk and cost .Once the case was awarded in favor of the Company in year 2020 but was cancelled by the MES again and the case is still pending in Alipore Court for final result. 03) The figures for the quarters ended 31st March-2025 are the balancing figures between audited figures in respect of full financial year and the unaudited year to date figures up to the third quarter of the Financial Year ended 31st March 2025. 04) During this Financial Year 2024-25, M/S Bharat Shelter Development Limited has refunded the advance for Development Rights amounting to Rs 556.30 Lacs (On 03.03.25 Rs 300 lacs paid and on 05.03.25 Rs 256.30 Lacs paid). These funds were used for the payment of the unsecured loan, amounting to Rs 528.36 Lacs paid to Akankha Nirman Private Limited and Rs 27.94 Lacs paid to Megha Housing Developers pvt ltd. towards repayment of loan. 05) Previous period’s figures are rearranged/regrouped/reclassified wherever necessary. By order of the Board For Shelter Infra Projects Limited Kolkata Kamal Kishore Chowdhury (DIN NO: 06742937) 14thMay-2025 Whole Time (Director)

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	444.15
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	94.76
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	188.39
	Total non-current financial assets	283.15
	Deferred tax assets (net)	7.57
	Other non-current assets	743.18
	Total non-current assets	1478.05
2	Current assets
	Inventories	25.93
	Current financial asset
	Current investments	0
	Trade receivables, current	1358.17
	Cash and cash equivalents	13.6
	Bank balance other than cash and cash equivalents	7.38
	Loans, current	0
	Other current financial assets	14.23
	Total current financial assets	1393.38
	Current tax assets (net)	180.14
	Other current assets	266.04
	Total current assets	1865.49

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3343.54
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	357.02
	Other equity	31.61
	Total equity attributable to owners of parent	388.63
	Non controlling interest
	Total equity	388.63
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	74.31
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	74.31
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	74.31
	Current liabilities
	Current financial liabilities
	Borrowings, current	974.56
	Trade payables, current	1180.09
	Other current financial liabilities	125.32
	Total current financial liabilities	2279.97
	Other current liabilities	578.94
	Provisions, current	21.69
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2880.6
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2954.91
	Total equity and liabilites	3343.54
	Disclosure of notes on assets and liabilities	Textual Information(1)

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Textual Information(1)

Notes: 01) The above audited Financial Results were approved by the Board of Directors of the company at its meeting held on 14thMay-2025, after being reviewed by the Audit committee on even date. 02)MES (Military engineering Services) ,Kolkata Zone had cancelled the contracts awarded to the company for “provision of infrastructure for setting up permanent Naval SSB at NCB ,Diamond Harbour , Kolkata [CA NO .CEKZ/KOL/20 of 2010-11 ] on 25.07.2014 .The contract was cancelled under reference for execution of the balance work on the risk and cost .Once the case was awarded in favor of the Company in year 2020 but was cancelled by the MES again and the case is still pending in Alipore Court for final result. 03) The figures for the quarters ended 31st March-2025 are the balancing figures between audited figures in respect of full financial year and the unaudited year to date figures up to the third quarter of the Financial Year ended 31st March 2025. 04) During this Financial Year 2024-25, M/S Bharat Shelter Development Limited has refunded the advance for Development Rights amounting to Rs 556.30 Lacs (On 03.03.25 Rs 300 lacs paid and on 05.03.25 Rs 256.30 Lacs paid). These funds were used for the payment of the unsecured loan, amounting to Rs 528.36 Lacs paid to Akankha Nirman Private Limited and Rs 27.94 Lacs paid to Megha Housing Developers pvt ltd. towards repayment of loan. 05) Previous period’s figures are rearranged/regrouped/reclassified wherever necessary. By order of the Board For Shelter Infra Projects Limited Kolkata Kamal Kishore Chowdhury (DIN NO: 06742937) 14thMay-2025 Whole Time (Director)

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		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Construction Activities	0	0
2	Rental	59.94	238.49
3	Other Income	4.66	17.96
	Total Segment Revenue	64.6	256.45
	Less: Inter segment revenue	0	0
	Revenue from operations	64.6	256.45
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Construction Activities	-13.08	-53.76
2	Rental	38.48	157.55
3	Other Income	0	0
	Total Profit before tax	25.4	103.79
	i. Finance cost	0.09	0.5
	ii. Other Unallocable Expenditure net off Unallocable income	24.18	79.23
	Profit before tax	1.13	24.06
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Construction Activities	435.42	435.42
2	Rental	1419.45	1419.45
3	Other Income	0	0
	Total Segment Asset	1854.87	1854.87
	Un-allocable Assets	1488.69	1488.69
	Net Segment Asset	3343.56	3343.56
4	Segment Liabilities
	Segment Liabilities
1	Construction Activities	69.14	69.14
2	Rental	2159.84	2159.84
3	Other Income	0	0
	Total Segment Liabilities	2228.98	2228.98
	Un-allocable Liabilities	725.94	725.94
	Net Segment Liabilities	2954.92	2954.92
	Disclosure of notes on segments	Textual Information(1)

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Textual Information(1)

Notes: 01) The above audited Financial Results were approved by the Board of Directors of the company at its meeting held on 14thMay-2025, after being reviewed by the Audit committee on even date. 02)MES (Military engineering Services) ,Kolkata Zone had cancelled the contracts awarded to the company for “provision of infrastructure for setting up permanent Naval SSB at NCB ,Diamond Harbour , Kolkata [CA NO .CEKZ/KOL/20 of 2010-11 ] on 25.07.2014 .The contract was cancelled under reference for execution of the balance work on the risk and cost .Once the case was awarded in favor of the Company in year 2020 but was cancelled by the MES again and the case is still pending in Alipore Court for final result. 03) The figures for the quarters ended 31st March-2025 are the balancing figures between audited figures in respect of full financial year and the unaudited year to date figures up to the third quarter of the Financial Year ended 31st March 2025. 04) During this Financial Year 2024-25, M/S Bharat Shelter Development Limited has refunded the advance for Development Rights amounting to Rs 556.30 Lacs (On 03.03.25 Rs 300 lacs paid and on 05.03.25 Rs 256.30 Lacs paid). These funds were used for the payment of the unsecured loan, amounting to Rs 528.36 Lacs paid to Akankha Nirman Private Limited and Rs 27.94 Lacs paid to Megha Housing Developers pvt ltd. towards repayment of loan. 05) Previous period’s figures are rearranged/regrouped/reclassified wherever necessary. By order of the Board For Shelter Infra Projects Limited Kolkata Kamal Kishore Chowdhury (DIN NO: 06742937) 14thMay-2025 Whole Time (Director)

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2024
B	Date of end of reporting period	31-03-2025
C	Whether results are audited or unaudited	Audited
D	Nature of report standalone or consolidated	Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	24.06
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0
	Adjustments for decrease (increase) in inventories	4.04
	Adjustments for decrease (increase) in trade receivables, current	42.04
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	21.12
	Adjustments for decrease (increase) in other non-current assets	34.96
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-52.71
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	52.29
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	9.49
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	12.94
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	0
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	11.47
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	135.64
	Net cash flows from (used in) operations	159.7
	Dividends received	0
	Interest paid	-2.19
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-0.49
	Net cash flows from (used in) operating activities	161.4
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	1.6
	Purchase of property, plant and equipment	0.38
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	556.3
	Net cash flows from (used in) investing activities	557.52
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	-2.66
	Repayments of borrowings	709.36
	Payments of finance lease liabilities	0
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	0.43
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	-712.45
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	6.47
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	6.47
	Cash and cash equivalents cash flow statement at beginning of period	56.86
	Cash and cash equivalents cash flow statement at end of period	63.33