Integrated Filing — IndAS



General information about company
Scrip Code 539150
NSE Symbol PNCINFRA
MSEI Symbol NOTLISTED
ISIN INE195J01029
Name of company PNC INFRATECH 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-Aug-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 Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   12:15:00
End date and time of board meeting 13-Aug-2025   14:55:00
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 14228008000
Other income 308409000
Total income 14536417000
2 Expenses
(a) Cost of materials consumed 8303725000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 972978000
(e) Finance costs 1868670000
(f) Depreciation, depletion and amortisation expense 312450000
(f) Other Expenses
1 Other Expenses 1277102000 1277102000
Total other expenses 1277102000
Total expenses 12734925000
3 Total profit before exceptional items and tax 1801492000
4 Exceptional items 3216984000
5 Total profit before tax 5018476000
6 Tax expense
7 Current tax 833759000
8 Deferred tax -128450000
9 Total tax expenses 705309000
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 4313167000
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 4313167000
17 Other comprehensive income net of taxes 10211000
18 Total Comprehensive Income for the period 4323378000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4314145000
Total profit or loss, attributable to non-controlling interests -979000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4324356000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -979000
21 Details of equity share capital
Paid-up equity share capital 513078000
Face value of equity share capital 2
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 16.81
Diluted earnings (loss) per share from continuing operations 16.81
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 16.81
Diluted earnings (loss) per share from continuing and discontinued operations 16.81
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 aforesaid unaudited consolidated financial results alongwith detailed notes also uploaded on the Company's website www.pncinfratech.com and also available on the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com for the benefit of the shareholders and investors.



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)
1 Road 10832016000 10832016000
2 Water 1025278000 1025278000
3 Toll/annuity 2370714000 2370714000
Total Segment Revenue 14228008000
Less: Inter segment revenue 0 0
Revenue from operations 14228008000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Road 1311718000 1311718000
2 Water 160133000 160133000
3 Toll/annuity 1889902000 1889902000
Total Profit before tax 3361753000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 1560261000 1560261000
Profit before tax 1801492000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Road 32511818000 32511818000
2 Water 16996565000 16996565000
3 Toll/annuity 85987939000 85987939000
Total Segment Asset 135496322000 135496322000
Un-allocable Assets 0 0
Net Segment Asset 135496322000 135496322000
4 Segment Liabilities
Segment Liabilities
1 Road 12943408000 12943408000
2 Water 6179674000 6179674000
3 Toll/annuity 52160125000 52160125000
Total Segment Liabilities 71283207000 71283207000
Un-allocable Liabilities 0 0
Net Segment Liabilities 71283207000 71283207000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Based on the management approach as defined in lnd AS 108 - operating segments, the Management evaluates the company's performance and allocates resources based on analysis of various performance indicators by business segments. Accordingly,information has been presented along these business segments. The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual 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 Item that will not be reclassified to profit & loss (Net of Taxes) 10211000 10211000
Total Amount of items that will not be reclassified to profit and loss 10211000
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 10211000