Integrated Filing — IndAS



General information about company
Scrip Code 532891
NSE Symbol PURVA
MSEI Symbol NOTLISTED
ISIN INE323I01011
Name of company Puravankara 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 and Development
Start date and time of board meeting 08-Aug-2025   14:15:00
End date and time of board meeting 08-Aug-2025   17:15:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no defaults on account of loans and borrowings. Hence this disclosure is 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 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 1261600000
Other income 122200000
Total income 1383800000
2 Expenses
(a) Cost of materials consumed 234700000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2148100000
(d) Employee benefit expense 454000000
(e) Finance costs 683500000
(f) Depreciation, depletion and amortisation expense 30400000
(f) Other Expenses
1 Sub-contract cost 2453800000 2453800000
2 Advertising and sales promotion 156100000 156100000
3 Brokerage cost 66700000 66700000
4 Legal and professional 136200000 136200000
5 Rates and taxes 95500000 95500000
6 Repairs and maintenance 48400000 48400000
7 Security 15200000 15200000
8 Insurance 12500000 12500000
9 Travel and conveyance 10700000 10700000
10 Others 38200000 38200000
Total other expenses 3033300000
Total expenses 2287800000
3 Total profit before exceptional items and tax -904000000
4 Exceptional items 0
5 Total profit before tax -904000000
6 Tax expense
7 Current tax 0
8 Deferred tax -222500000
9 Total tax expenses -222500000
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 -681500000
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 0
16 Total profit (loss) for period -681500000
17 Other comprehensive income net of taxes -6300000
18 Total Comprehensive Income for the period -687800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1185800000
Face value of equity share capital 5
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 -2.87
Diluted earnings (loss) per share from continuing operations -2.87
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 -2.87
Diluted earnings (loss) per share from continuing and discontinued operations -2.87
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) The above standalone financial results of Puravankara Limited ('the Company') have been reviewed by the Audit Committee and approved by the Board of Directors ofthe Company at the meeting held on 08.08.2025. The statutory auditors of the Company have carried out a limited review on the above standalone financial results of the Company for the quarter ended 30.06.2025. During the quarter ended 30.06.2025, Purva Oak Private Limited, wholly-owned subsidiary of the Company has issued 21,000 listed, rated, redeemable, non convertible debentures aggregating to Rs. 210 crore. These debentures are listed on BSE on April 30, 2025. The Company’s business activity falls within a single reportable segment, i.e., real estate development and related activity. Hence, there are no additional disclosures to be provided under Ind-AS 108 – Operating Segments with respect to the single reportable segment. Further, the Company is domiciled in India and does not have significant foreign operations The Company is subject to ongoing legal proceedings in respect of the following matters as summarised below: n(i) Deposits and advances of Rs. 54.10 crore (March 31, 2025: Rs. 54.10 crore) towards joint development arrangements and land acquisitions which are subject to nlegal proceedings related to obtaining clear and marketable tittle for underlying properties. n(ii) Inventories related to launched project of Rs.82.70 crore (March 31, 2025: Rs. 78.30) under land acquisition proceedings by government authorities. n(iii) Other balances of Rs.6.20 crore (March 31, 2025: Rs. 6.20 crore) recoverable from joint development partners and other parties which are subject to litigations nPending resolution of the aforesaid legal proceedings, no provision has been made towards aforesaid claims and the deposits, advances, inventory and other balances nreferred above are classified as good and recoverable in the accompanying standalone financial results based on the legal evaluation by the management of the ultimate noutcome of the legal proceedings.A search under section 132 of the Income Tax Act (‘the Act’) was conducted in October 2023 in case of the Company, certain group companies and its promoters. nPursuant to the proceedings of the Income tax authorities (‘the authorities’), requisite information was provided by the Company to the authorities. The Company has received assessment orders/show cause notices from the authorities disallowing certain expenses on the grounds that the same are not incurred for the purpose of business, with potential tax impact of Rs.14.75 crore from AY 2020-21 to AY 2023-24. The Company is of the view that these expenses have been incurred in the ordinary course of business towards its ongoing real estate development projects. The Company has filed appeal/responses against such assessment orders/show cause notices and is reasonably confident of providing necessary supporting evidences to the authorities in support of allowance of such expenses. Pending resolution of the aforesaid legal proceedings, no provision has been made towards the consequential impact arising from such assessment orders/show cause notices in the accompanying standalone financial results, based on the legal evaluation by the management of the ultimate outcome of the legal proceedings.During the quarter ended June 30, 2025, consequent to the investment into the capital of KVN Property Holdings LLP by Purva Blue Home Ventures Private Limited (a wholly owned subsidiary), KVN Property Holdings LLP has become a subsidiary of the Company. The figures for the quarter ended 31.03.2025 are the balancing figures between audited figures in respect of the full financial year ended 31.03.2025 and the unaudited published year-to-date figures in respect of nine months ended 31.12.2024, being the date of the end of the third quarter of the financial year ended 31.03.2025 which were subjected to limited review. During the quarter ended December 31, 2024, the Company had acquired an additional stake of 36.26% in an existing joint venture entity - Pune Projects LLP ('PPL') from another partner for a consideration of Rs.35.00 crore. Pursuant to the said acquisition, the Company holds 68.26% share and control thereon in PPL, thereby PPL has become a subsidiary of the Company from December 31, 2024. Further, the partners of PPL have agreed to revise their profit sharing ratio, which has resulted in recognition of additional share of loss of Rs.33.33 crore by the Company and the same has been disclosed under Exceptional items. 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 Standalone
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 8400000
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 -2100000
5 Total Other comprehensive income -6300000