Simplex Infrastructures Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2025

4.Exceptional items for the nine months ended 31st December, 2025 represents net gain of Rs.34 lakhs resulting out of adjustment of unsustainable debt (including interest) pursuant to Settlement agreements and adjustments of various Current Assets as well as Liabilities.
5.On 29th May, 2025 the Company has allotted 72,39,447 fully paid-up equity shares of the Company, having face value of Rs.2 each at an issue price of Rs.289 per equity share (including a premium of Rs. 287 per equity share) aggregating Rs. 20,922 lakhs to Non-Promoters by way of fresh infusion of funds on a preferential basis.
6.On 29th May, 2025 the Company has allotted 74,20,935 Convertible Warrants at an issue price of Rs. 289 aggregating Rs.21,447 lakhs to Promoter Group and Non-Promoters on a preferential basis upon receipt of 25% upfront payment per convertible warrant aggregating to Rs. 5,362 lakhs. One fully paid-up equity share of face value of Rs. 2 of the Company will be allotted against each convertible warrant, subject to receipt of balance 75% of the issue price Rs. 216.75 per convertible warrant from the allottees to exercise conversion option.
7.On 21st July, 2025, as per terms of issue the Company has allotted 8,65,052 fully paid-up equity shares of face value Rs. 2 each, at an issue price of Rs. 289 per equity share (including a premium of Rs. 287 per equity share) by conversion of 8,65,052 Convertible Warrants to Quant Money Managers Limited - Quant Mutual Fund - Infrastructure Fund.
8.On 22nd July 2025, the Company has allotted 10,00,000 fully paid-up equity shares of the Company, having face value of Rs. 2 each at an issue price of Rs. 294/- per equity share (including a premium of Rs. 292 per equity share) aggregating Rs. 2,940 lakhs to ICICI Bank Limited by conversion of outstanding debts into equity shares as per terms and conditions of settlement agreement.
9.The Company has allotted to NARCL below mentioned fully paid-up equity shares having face value of Rs. 2 each by conversion of a part of the unsustainable debt to maintain NARCL’s holding 15% of equity of the Company on a fully diluted basis in accordance with the terms of MRA:
i) 25,91,000 allotted on 29th May, 2025, at an issue price of Rs. 289 per equity share (including a premium of Rs. 287 per equity share) aggregating Rs. 7,488 lakhs and
ii) 1,73,000 allotted on 22nd July 2025 at an issue price of Rs. 294 per equity share (including a premium of Rs. 292 per equity share) aggregating Rs. 509 lakhs.
10.These results have been prepared in accordance with Ind AS, notified under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standard) Rules, 2015 as amended.
11.Deferred Tax Asset are being adjusted against current tax liability and the Company is confident that the carry forward Deferred Tax Asset will be adjusted against future projected profit and current tax liability.
12.The Company has overdue Debts to its remaining non-assigned lenders amounting to Rs.14,218 lakhs (31st March, 2025 Rs.29,670 lakhs).
13.Effective from 21st November, 2025, the Government of India consolidated 29 existing Labour Regulations into a unified framework of Four Labour Codes, collectively referred to as the "New Labour Codes”. Estimated incremental impact on the basis of available information and interpretation has been provided in the Standalone Financial Results for the quarter and nine months ended on 31st December, 2025. Draft Central Rules was published by the Central Government. Once Central / State rules are notified by the Government on all aspects of the New Labour Codes, the Company will finally assess the incremental impact and adjust the same in the Financial Accounts accordingly.
14.The above results, after review by the Audit Committee, have been approved and taken on record by the Board of Directors at its meeting held on 12th February, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the results for the quarter and nine months ended 31st December, 2025 in terms of Regulation 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
15.The figures for the previous period's relating to results have been regrouped / rearranged wherever necessary to conform to current period.