Abhishek Infraventures Limited is a Hyderabad-based public entity listed on the **BSE Limited (Scrip Code: 530881)** and the **Metropolitan Stock Exchange of India Limited**. Historically focused on infrastructure development and the trading of building materials, the company is currently navigating a period of operational transition and governance restructuring. While the company maintains a consolidated international presence, its recent fiscal periods have been defined by a strategic pause in revenue generation as it realigns its internal ownership and compliance frameworks. --- ### **Corporate Structure and Global Footprint** The company operates as a holding entity, managing its infrastructure and resource interests through a consolidated subsidiary model. This structure allows for a unified operating approach under **Ind AS 108** standards. | Entity Name | Relationship | Ownership / Status | | :--- | :--- | :--- | | **SBT Energies Pvt Ltd** | Subsidiary | **99.99%** Stake | | **PT Virya Resources Indonesia** | Subsidiary | Active (Consolidated) | The company’s principal operations are centered in **Telangana, India**, while its Indonesian subsidiary provides a footprint for international resource-related activities. Despite this structure, there have been no recent additions or cessations of subsidiaries, associates, or joint ventures. --- ### **Operational Profile and Segment Reporting** Abhishek Infraventures classifies its business into a single reportable segment: **Construction and Project-related activities**. * **Core Competencies:** The company is mandated to engage in infrastructure works, civil construction, and the **trading of infrastructure building materials**. * **Current Status:** There has been **no change** in the nature of the company’s business activities during the recent reporting periods. * **Revenue Performance:** The company has reported **Nil revenue** for two consecutive fiscal years on a consolidated basis. Standalone revenue, which stood at **Rs. 63.45 Lakhs** in FY 2022-23, has also transitioned to **Nil** in the most recent cycles, reflecting a temporary cessation of active projects. --- ### **Financial Position and Capital Architecture** The company maintains a stable authorized capital base, though it is currently operating at a net loss as it manages administrative and compliance costs without active revenue streams. **Capital Summary:** * **Authorized Share Capital:** **Rs. 10,50,00,000** (1.05 Crore Equity Shares of **Rs. 10** each). * **Paid-up Share Capital:** **Rs. 5,04,90,000** (50.49 Lakh Equity Shares of **Rs. 10** each). **Comparative Financial Performance (Consolidated):** | Metric | FY 2024-25 | FY 2023-24 | FY 2022-23 | | :--- | :--- | :--- | :--- | | **Total Revenue** | **Nil** | **Nil** | **Rs. 63.45 Lakhs** | | **Net Profit / (Loss)** | **Rs. (21.42) Lakhs** | **Rs. (26.06) Lakhs** | **Rs. (0.02) Lakhs** | | **Closing Reserves** | **Rs. (97.06) Lakhs** | **Rs. (76.65) Lakhs** | *Not Specified* | **Solvency and Dividends:** * **Dividend Policy:** The Board has **not recommended any dividend** for the current period due to the lack of profits. There are no **unpaid or unclaimed dividends** or funds required for transfer to the **Investor Education and Protection Fund (IEPF)**. * **Funding:** Liquidity is currently supported through **Promoter Infusion of Funds** to meet operational requirements. --- ### **Strategic Reclassification and Governance Evolution** A primary focus for the company in 2024-2025 is the **re-alignment of its shareholding pattern** and the strengthening of its leadership team. **Promoter Reclassification (Regulation 31A):** In **November 2024**, the Board approved requests from three individuals—**Mr. K.G. Madhusudhan, Mrs. M. Lakshmi Madhu, and Ms. Vidya Rajesh**—to reclassify their combined **0.06%** holding from the **'Promoter'** category to the **'Public'** category. This move is intended to streamline the company’s ownership structure in accordance with **SEBI (LODR) Regulations, 2015**. **Governance Milestones:** * **Company Secretary:** **Ms. Apoorva Singhvi** was appointed in **August 2024**. * **Board Expansion:** **Mr. Sachin** was appointed as an **Additional Independent Director** effective **September 2025**. --- ### **Risk Management and Regulatory Integrity** The company operates under a Board-approved **Risk Management Policy** designed to identify and mitigate financial and operational volatility. * **Credit Risk:** Managed through an **Expected Credit Loss Model**. The company maintains a policy of dealing only with **creditworthy counterparties** and securing **sufficient collateral** where necessary. * **Liquidity Risk:** Currently assessed as **minimal** due to the availability of promoter funding. * **Compliance and Statutory Conduct:** * **Public Deposits:** The company does **not accept public deposits** under Section 73 of the Companies Act, 2013. * **Loans & Investments:** No loans, guarantees, or investments were made under **Section 186** during the recent period. * **Integrity Checks:** The company has **no pending proceedings** for Benami Property, no transactions with **Struck-off Companies**, and has not been declared a **Wilful Defaulter** by any financial institution. * **Digital Assets:** The company maintains a strict policy of **No Investment or Trading** in **Crypto Currency** or Virtual Currency. * **ROC Compliance:** There are no **unregistered charges** with the Registrar of Companies beyond the statutory period. --- ### **Future Outlook and Compliance Roadmap** The company’s immediate trajectory is defined by completing the regulatory steps for its ownership transition: 1. **Shareholder Approval:** Obtaining a resolution from the Members of the Company regarding promoter reclassification. 2. **Exchange Approval:** Securing final clearance from the **BSE** and **MSEI** under **Regulation 31A(8)**. While operational revenue is currently stagnant, the company’s focus on maintaining a clean regulatory record and a lean capital structure suggests a preparatory phase for future project acquisition or strategic pivots.