Integrated Filing — IndAS



General information about company
Scrip Code 540544
NSE Symbol PSPPROJECT
MSEI Symbol NOTLISTED
ISIN INE488V01015
Name of company PSP PROJECTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Construction of Buildings
Start date and time of board meeting 30-Jul-2025   11:30:00
End date and time of board meeting 30-Jul-2025   14:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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 5177625000
Other income 39969000
Total income 5217594000
2 Expenses
(a) Cost of materials consumed 2006481000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -100008000
(d) Employee benefit expense 350389000
(e) Finance costs 111728000
(f) Depreciation, depletion and amortisation expense 168916000
(f) Other Expenses
1 Construction Expenses 2521302000 2521302000
2 Other Expenses 151527000 151527000
Total other expenses 2672829000
Total expenses 5210335000
3 Total profit before exceptional items and tax 7259000
4 Exceptional items 0
5 Total profit before tax 7259000
6 Tax expense
7 Current tax 28604000
8 Deferred tax -25618000
9 Total tax expenses 2986000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 4273000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -39000
16 Total profit (loss) for period 4234000
17 Other comprehensive income net of taxes -560000
18 Total Comprehensive Income for the period 3674000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4234000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3674000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 396418000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.11
Diluted earnings (loss) per share from continuing operations 0.11
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.11
Diluted earnings (loss) per share from continuing and discontinued operations 0.11
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above consolidated financial results of the Holding Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company in their respective meetings held on July 30, 2025. n nThe consolidated financial results are prepared in accordance with the Indian Accounting Standards (“Ind AS”), as applicable and guidelines issued by the Securities and Exchange Board of India (“SEBI”). The Ind AS are prescribed under section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, and the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. The said financial results represent the results of PSP Projects Limited (“the Holding Company”), its subsidiaries (together referred to as “the Group” and its share in results of joint ventures which have been prepared in accordance with Ind-AS 110 – “Consolidated Financial Statement” and Ind AS 28 – “Investment in Associates and Joint Ventures”). n nThe financial results includes results of the following: nWholly Owned Subsidiary: n•tPSP Projects and Proactive Constructions Private Limited nJoint Venture: n•tGDCL and PSP Joint Venture (having 49% proportion of ownership interest) n n2. The Group is primarily engaged in one business segment viz. construction/project activities, as determined by the chief decision maker in accordance with Ind AS 108, Operating Segments. Further, the operations of the Group is predominately domiciled in India and therefore there are no reportable geographical segment. n n3.The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2025 and unaudited published year to date figures up to December 31, 2024, being the date of the third quarter of the financial year, which were subjected to limited review. n n4. The standalone financial results of the Holding Company for the quarter and period ended June 30, 2025 are available on the Company’s website (URL: www.pspprojects.com) n nKey Standalone financials information is given below: n n Rs. In Lakhs nParticularst Quarter endedt Year ended nt 30.06.2025 31.03.2025 30.06.2024 31.03.2025 n (Unaudited) (Unaudited) (Unaudited) (Audited) n Refer Note 3 nTotal Income 51,675.62t 66,019.59 t 61,565.50t 2,48,549.66 n nProfit Before Tax nand Exceptional Item 41.14t 606.38 t 4,729.70t 7,842.22 n nProfit Before Tax and nafter Exceptional Item 41.14t 606.38 t 4,729.70t 7,842.22 n nNet Profitt 18.93t 495.14 t 3,428.02t 5,645.62 n nOther Comprehensive nIncome/(Loss)t (5.60)t (15.23)t (2.38)t (22.38) n nTotal Comprehensive nIncomet 13.33t 479.91 t 3,425.64t 5,623.24 n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement (expenses)/income of Defined benefit plans (net of tax) -560000 -560000
Total Amount of items that will not be reclassified to profit and loss -560000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -560000