| Scrip Code | 517556 |
|---|---|
| NSE Symbol | PVP |
| MSEI Symbol | NOTLISTED |
| ISIN | INE362A01016 |
| Name of company | PVP VENTURES LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Real Estate |
| Start date and time of board meeting | 14-11-2025 18:00:00 |
| End date and time of board meeting | 14-11-2025 23:50:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | NA |
| (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. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 01-06-2022 |
| Indicate Company website link for updated RPT policy of the Company | https://www.pvpglobal.com/other-statutory-information/ |
| 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? | Yes |
| No. of times funds raised during the quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| The disclosure for the default on loans and debt securities is not applicable | |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 506.96 | 1,426.24 | |
| Other income | 359.73 | 716.30 | |
| Total income | 866.69 | 2,142.54 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 71.93 | 143.90 |
| (d) | Employee benefit expense | 90.42 | 240.45 |
| (e) | Finance costs | 815.56 | 1,621.31 |
| (f) | Depreciation, depletion and amortisation expense | 13.75 | 28.05 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 407.95 | 626.36 |
| Total other expenses | 407.95 | 626.36 | |
| Total expenses | 1,399.61 | 2,660.07 | |
| 3 | Total profit before exceptional items and tax | (532.92) | (517.53) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (532.92) | (517.53) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (135.43) | (198.24) |
| 9 | Total tax expenses | (135.43) | (198.24) |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | (397.49) | (319.29) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (397.49) | (319.29) |
| 17 | Other comprehensive income net of taxes | 34.21 | 47.83 |
| 18 | Total Comprehensive Income for the period | (363.28) | (271.46) |
| 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 | 26,040.37 | 26,040.37 | |
| Face value of equity share capital | 10 | 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 | -0.15 | -0.12 | |
| Diluted earnings (loss) per share from continuing operations | -0.15 | -0.12 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -0.15 | -0.12 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.15 | -0.12 | |
| 24 | Debt equity ratio | 0.00 | 0.00 |
| 25 | Debt service coverage ratio | 0.00 | 0.00 |
| 26 | Interest service coverage ratio | 0.00 | 0.00 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The above standalone unaudited Financial Results of PVP Ventures Limited the Company for the quarter and half year ended 30 September 2025 have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 as prescribed under Section 133 of the Companies Act 2013 and Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended the Listing Regulations which were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 14 November 2025. The Statutory Auditors of the Company have carried out Limited Review of the results for the quarter and half year ended 30 September 2025. 2 The Company had invested in 24832 22 Secured Redeemable Non Convertible Debentures NCDs of Rs. 100000 each issued by New Cyberabad City Projects Private Limited NCCPL erstwhile subsidiary and currently a related party of the Company. Further on 16 March 2015 the said investment of Rs. 24832 Lakhs in debentures was converted to an Interest Free Secured loan against the security of Land owned by NCCPL and Land development rights available with NCCPL repayable on 31 March 2017 which was further extended by 10 years to 31 March 2027. A further extension of 1 year until 31 March 2028 was granted vide supplementary agreement dated 07 February 2024. The outstanding principal loan amount as on 30 September 2025 is Rs. 21843.49 Lakhs. Further the status of ongoing litigation as at 30 September 2025 associated with the enforceability and market value of security is as follows i Attachment by Enforcement Directorate ED of the land owned by Adobe Realtors Private Limited erstwhile stepdown subsidiary of the Company and currently related party who have granted development rights to NCCPL Based on legal confirmation obtained by the Company from the lawyer representing the Company in the aforesaid order the release of the said property has been ordered by the adjudicating authority vide order dated 20 December 2024. ii Attachment by SEBI of land owned by Arete Real Estate Developers Private Limited Expressions Real Estate Developers Private Limited erstwhile stepdown subsidiaries of the Company and currently related parties who have granted development rights to NCCPL. The Honourable Supreme Court of India SC vide order dated 7 March 2025 has ordered release or attachment of the said properties in lieu of deposit of bank guarantees of amount involved in dispute and pending with the SC. The aforesaid entities and NCCPL is in the process of evaluating its options. Further NCCPL is in the process of digitization of its land records as required in the State of Telangana. Though NCCPL is not carrying any business activity based on the abovementioned factors the Company believes that while there could be a further extension of the tenor beyond the stipulated date of 31 March 2028 the amounts are fully recoverable and hence there is no necessity to create an allowance for Expected Credit Loss. i. Market value of a nearby land serving as a proxy to the land over which development rights held by NCCPL. ii. Business plans of NCCPL to monetise the land bank by developing residential and or commercial properties. iii. Enforceable clause in the Share Purchase Agreement SPA which provides the first priority repayment of the loan based on the cash flows to be generated out of the project to be developed as stated in ii above. Additionally the Company is guaranteed 50 pay out from the revenues generated in excess of the loan outstanding out of the sale development of the aforesaid properties. The Company believes that the provisions of Section 186 1 188 of the Act have been complied with to the extent applicable. Further based on internal assessment professional opinion received in this regard the other provisions of Section 186 of the Act in respect to loans making investments providing guarantees and securities are not applicable to the Company as it is involved in the business of providing infrastructural facilities. 3 The Company was treating the aforesaid loan as deemed investment in subsidiary and hence was carrying the same at cost until 30 September 2023. Consequent to NCCPL ceasing to be a subsidiary as highlighted above the Company has carried the same at amortized cost as at 30 September 2025 in accordance with the requirements of Ind AS109 – Financial instruments. Accordingly the Management has carried the loan at present value by discounting the future cash flows at a rate of 8 over an estimated repayment period of 8.5 years considering the possibility of further extension as stated above as against the balance legal tenor of 4 years. The accounting has been done in the following manner Particulars Remarks Amount upon initial recognition Amount carried as at 30 September 2025 Carried as Loan under NonCurrent financial assets Interest income has been recorded under the Effective Interest Rate EIR method 11091.29 13008.83 Carried as Prepayment asset under other NonCurrent Assets Amortization would be done in proportion of revenues accruing to the Company as per the SPA as stated in Note 2 iii above 10752.20 10752.20 21843.49 An amount of Rs. 256.75 Lakhs and Rs. 508.42 Lakhs has been recognized as Interest Income under Other Income for the quarter and half year ended 30 September 2025 respectively. 4 The Company has entered into a SPA dated 06 October 2023 with Picturehouse Media Limited PHML a related party for sale of its 100 stake i.e. 81 held by it in its subsidiary NCCPL for consideration payable in cash determined based on the valuation report under Rule 11UA of the Income Tax Rules 1962 obtained from an independent registered valuer. The total consideration received receivable from PHML for sale of NCCPL has been summarised below Particulars Amount Total Consideration for sale of NCCPL 3256.44 Less Consideration already discharged upto 31 March 2024 376.44 Less Consideration discharged during the FY 2425 80.00 Consideration receivable from PHML 2800.00 The amount receivable from PHML has been classified as Other Non Current Financial Assets. PHML along with its subsidiaries PVP Cinema Private Limited and PVP Capital Limited have a negative net worth continuing losses. These aspects coupled with other related factors indicate that there is an existence of material uncertainty that will cast significant doubt on PHMLs ability to continue as a going concern. Though PHML is not carrying any significant business activity and there are challenges related to liquidity and Going Concern the Management is confident of recovering the said receivable within the agreed tenor of October 2033 considering the business plan of its subsidiary NCCPL as stated in the Note 2 above and hence there is no necessity to create an allowance for expected credit loss. The Company has carried the same at amortized cost as at 30 September 2025 in accordance with the requirements of Ind AS 109. Accordingly the Management has discounted the said receivable considering the discount rate of 8 over an estimated repayment period of 10 years from October 2023. Further the consideration receivable from PHML for sale of NCCPL is not subject to any interest on the outstanding amount. The accounting has been done in the following manner Particulars Remarks Amount upon initial recognition Amount carried as at 30 September 2025 Carried as receivable under financial assets Non Current Interest income has been recorded under the EIR method 1348.13 1480.07 Carried as Prepayment asset under other noncurrent assets Amortization would be done in proportion of revenues accruing to the Company as per the SPA as stated in Note 2 iii above 1451.87 1451.87 2800.00 An amount of Rs. 29.20 Lakhs and Rs. 57.83 Lakhs has been recognized as Interest Income under Other Income for the quarter and half year ended 30 September 2025 respectively. 5 The Company has entered into an SPA dated 06 October 2023 with PV Potluri Ventures Private Limited PV Potluri and Humain Health Tech Private Limited HHT for purchase of 100 of Shares of HHT from PV Potluri for consideration determined based on the valuation report obtained from an independent registered valuer for consideration payable partly in Cash and partly in Shares of the Company. The details of consideration payable for the acquisition of HHT is summarized below Particulars Amount Total Consideration for acquisition of HHT 2249.60 Consideration payable in Cash 691.80 Consideration paid by issue of Equity Shares of the Company 1557.80 Discharged by issue of 12900000 equity shares of the Company for Rs. 12.076 per share during the Financial Year 202324 The details of cash consideration payable have been summarised below Particulars Amount Total Consideration payable in Cash 691.80 Less Consideration already discharged upto 31 March 2024 1.80 Add Interest on the outstanding amount at 18 p.a. as per the SPA for FY 2324 51.72 Less TDS on the aforesaid interest 5.17 Amount payable to PV Potluri as at 31 March 2024 on account of aforesaid 736.55 Less Consideration discharged upto 31 March 2025 252.00 Add Interest on the outstanding amount at 18 p.a. as per the SPA for FY 2425 93.39 Less TDS on the aforesaid interest 9.29 Amount payable to PV Potluri as at 31 March 2025 on account of aforesaid 568.65 Less Consideration discharged during the current year Add Interest on the outstanding amount at 18 p.a. as per the SPA for the quarter and half year ended 30 September 2025 39.53 Less TDS on the aforesaid interest Amount payable to PV Potluri as at 30 September 2025 on account of aforesaid 608.18 The amount payable to PV Potluri has been classified as Other Non Current Financial Liabilities. As per terms of SPA interest is payable at 18 on the consideration amount remaining outstanding after 31 October 2023. Accordingly an amount of Rs. 19.87 Lakhs and Rs. 39.53 Lakhs has been recognised under Finance Cost for the quarter and half year ended 30 September 2025 respectively. Further the Company has provided interest free loan to HHT to support its operations and repayment of outstanding debt towards PV Potluri erstwhile Holding Company of HHT and other related parties. The loan amount outstanding as at 31 March 2025 and 30 September 2025 is Rs. 2215.03 Lakhs and Rs. 2267.92 Lakhs. The Company believes that interest free loan without defining repayment schedule has been provided to the subsidiary as a measure of support to finance operations and expand the business of subsidiary companies and hence is in the nature of equity infusion by the Company resulting in the same being classified as Investments and not as Loans in the Standalone Financial statements. Accordingly the same has been classified as Deemed investment. Based on evaluation of performance of the subsidiaries the Company has entered into a MoU dated 19 July 2024 during the FY 2024 25 with the said related party that the balance outstanding consideration shall be paid only upon positive turnaround of the business and when the acquired subsidiaries become selfsustaining in terms of generation of cash flows without being dependent on the Company for fund infusion. Since the consolidated Net worth of the acquired subsidiary is negative and considering various other factors such as significant reduction in the actual sales significant losses of HHT at Standalone and Consolidated level as against the estimated numbers considered for valuation at the time of acquisition further impacted by suspension of operations at one of its centres the Management believes that considering the future business projections and estimated cash flows of the subsidiary an impairment of Rs. 669.69 lakhs has been provided against the said investments provided for the year ended 31 March 2025 which has been classified as exceptional loss in the statement of Profit Loss. Annual Impairment assessment would be carried out for the year ended 31 March 2026. 6 During the quarter and half year ended 30 September 2025 the Company has done a detailed analysis of expenditure which is incurred in the process of issuance of NCD. Transaction costs amounting to Rs. 609.19 Lakhs have been classified in accordance with Ind AS 109 and will be amortised over the tenure of the loan using the effective interest rate method as part of borrowing costs commencing from the quarter ended 30 June 2025. 7 The Company received an email communication dated 16 July 2024 from the Corporation Finance Investigation Department of the SEBI regarding certain related party transactions undertaken in earlier financial years. The Company provided the necessary clarifications and supporting documents in response to the said communication. On 19 March 2025 8 May 2025 and 6 June 2025 SEBI has issued summons under Section 112 11C23 of the SEBI Act 1992 to the Company Chief Executive Officer and the Managing Director for production of documents before the investigating authority. The summons were issued relating to loans and investments extended to the erstwhile subsidiaries—PVP Global Ventures Private Limited and PVP Media Ventures Private Limited and Wholly owned subsidiary Safetrunk Services Private Limited. The Company has duly responded to the said summons on 1 April 2025 16 May 2025 and 23 June 2025 providing relevant documentation and information as sought by the investigating authority. The matter continues to remain under investigation and the outcome of the investigation is currently not ascertainable. However the Management is confident of a favourable outcome. 8 The Company is in the process of assessing its compliances under the Listing Regulations particularly w.r.t approval of Related party transactions by the Audit committee under Regulation 23 of the Listing Regulations and the approval of material related party transactions by the shareholders under the aforesaid Regulations. The impact of past noncompliance if any shall be dealt with as and when it is identified and such noncompliance if any shall not have material impact on the Financial Results for the quarter and half year ended 30 September 2025. 9 The Company has received a Show Cause Notice from the Directorate General of Goods Services Tax Intelligence dated 22 July 2024. The notice was served on account of non payment of GST liability by the Company in relation to construction services provided for the North Town Project. Following this the Company received an order dated 17 January 2025 demanding payment of Rs. 687.53 Lakhs along with a penalty for the equivalent amount totalling to Rs. 1375.06 Lakhs. Based on professional advice to the above notice the Company has started availing GST Input credit on its expenses in the monthly returns being filed such that adequate credit is available to discharge the liability should the said matter be adjudicated against the Company. An amount of Rs. 75.03 lakhs has been recognized under the head Balances with Government Authorities grouped as part of Other Non Current Assets as at 31 March 2025. Corresponding the Management has also created a provision for contingencies amounting to Rs. 75.03 lakhs which has been presented under the head noncurrent provisions to address a scenario where the said matter is decided in favour of the Company and the Company is unable to utilize the aforesaid accumulated Input tax credit. The Company filed the writ petition on 15 April 2025 with the Honourable High court of Madras and by virtue of order dated 21 July 2025 the Honourable High Court of Madras have passed the order in favour of the Company Consequently both the aforesaid the accumulated input tax credit and the provision for contingency have been reversed during the quarter and half year ended 30 September 2025. 10 Appeals have been filed by the Company on various Income Tax matters which have been decided against the Company at various forums and are pending adjudication. Similarly appeals have been filed by the Income Tax Department where the matter has been decided in favour of the Company. 11 The Company has received a demand from the sub registerers office of Government of Tamil Nadu for amount of Rs. 1243.24 lakhs vide letter dated 26 May 2025. Pursuant to the said judgement and demand order. The Company filed a writ petition challenging the aforesaid demand of Rs. 1243.24 lakhs on 23 May 2025 and by virtue of the order dated 19 June 2025 passed by the Honourable High Court of Madras in favour of the Company the said demand was set aside. Subsequently the Company received a revised demand dated 30 June 2025 amounting to Rs. 378.28 lakhs. The Company has filed a writ petition against the said demand on 16 July 2025. The matter is currently under process before the Honourable High Court. Further an amount of Rs. 374.28 Lakhs has been paid by Rainbow Foundations Limited Joint Developer on 28 August 2025 and the same has been classified as Taxes Paid under Protest. The balance amount of Rs. 3.74 Lakhs shall be reimbursed by the Company to customers who have paid excess stamp duty. The same has been accounted as Other Non Current Financial Liabilities. 13 During the FY 2425 the Company received an order from Securities and Exchange Board of India SEBI levying a penalty of Rs. 14 Lakhs for non submission of Payment Confirmation Status PCS and No Default Statement NDS to Credit Rating Agencies during the period when NCDs were outstanding. The Company has further appealed against the order and Securities Appellate Tribunal SAT had admitted the appeal against a security deposit of Rs. 5 Lakhs and disclosed under the head Security deposits paid under protest grouped as part of Other Non Current Financial Assets. 13 The Board of Directors of the Company in its Board Meeting on 12 November 2024 have provided an inprinciple approval for the merger of the Company with its wholly owned subsidiary Humain Healthtech Private Limited HHT with an appointed date of 01 April 2024. The Company is in the process of filing the scheme of merger with registrar of regional director. 14 The Board of directors of the Company in their meeting held on 28 November 2024 have approved the acquisition of 52 substantial shares of Biohygea Global Private Limited Medilabs while the said Share Purchase cum shareholders Agreement was finalized on the aforesaid date and the Company had paid an advance of Rs 100 lakhs out of the total purchase consideration payable of Rs. 700 lakhs via a combination of infusion of primary growth capital into Medilabs and buying out certain portion of stake held by existing third party individual shareholders. The balance consideration of Rs. 600 lakhs was remitted during the quarter ended 30 June 2025 and accordingly Medilabs became a subsidiary of the Company with effect from 30 April 2025. 15 The NonConvertible Debenture Committee the Committee of the Board of Directors of the Company at its meeting held on 11 April 2025 has approved the allotment of 15000 Secured Rated Listed NonConvertible Debentures of Face Value of Rs. 100000 each aggregating to Rs. 15000 lakhs on Private Placement basis in the following manner i. 9500 INR denominated Listed Rated Senior Secured Nonconvertible Debentures NCDs of face value of INR 100000 each aggregating up to INR 9500 lakhs Series A Debentures to LICHFL Housing Infrastructure Fund ii. 5500 INR denominated Listed Rated Senior Secured NCDs of face value of INR 100000 each aggregating up to INR 5500 lakhs Series B Debentures to LICHFL Real Estate Debt Opportunities Fund –I The said NCDs have been listed on the National Stock Exchanges NSE debt platform. Considering that the NCDs have been issued and listed during the quarter ended 30 June 2025 the disclosures under Regulation 524 and Regulation 542 of the Listing Regulations have been provided in these financial results. 16 The Board of Directors of the Company in their meeting held on 23 April 2025 have approved the acquisition of 56 shareholding in Optimus Oncology Private Limited Optimus. via a combination of infusion of primary growth capital into Optimus and buying out certain portion of the stake held by existing third party institutional and individual shareholders with the total investment being Rs. 5473.66 lakhs with the Company holding 56.12 of the Company post acquisition. Consequently the Company has entered into Shareholders Agreement Share Purchase Agreement and Share subscription agreement on the aforesaid date and the acquisition was completed during the quarter ended 30 June 2025 and accordingly Optimus became a subsidiary of the Company with effect from 30 April 2025. 17 The Board of Directors vide circular resolution dated 10 July 2024 has approved the voluntary strike off of Safetrunk Services Private Limited SSPL and vide order dated 8 May 2025 SSPL has been struck off from the Registrar of Companies. 18 The Company has entered into a SPA dated 28 August 2025 with the shareholders of 7Med India Private Limited 7Med for purchase of 50.62 of shares of 7Med for consideration determined based on the valuation report obtained from an independent registered valuer which shall be payable in cash. As per the terms of the SPA the Company shall obtain 50.62 stake over the 7Med only upon conditions fulfilled as stated in the SPA. The Company is in process of fulfilling the conditions as stated in the SPA and hence no accounting impact as required by Ind AS 103 Business Combination is given as on 30 September 2025. 19 As per Ind AS108 Operating Segment the Company has disclosed the segment information only as part of the Consolidated audited Financial Results for the quarter and half year ended 30 September 2025. 20 The Statement of Standalone Assets and Liabilities as at 30 September 2025 and Statement of Standalone Cash flow are provided in Annexure 1 2 respectively. 21 Previous period figures have been reclassified to conform to the current period classification presentation. For PVP Ventures Limited Prasad V. Potluri Place Hyderabad Chairman and Managing Director Date 14 November 2025 DIN 00179175 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 269.93 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 0.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 10,342.87 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 13,008.83 | |
| Other non-current financial assets | 1,885.18 | |
| Total non-current financial assets | 25,236.88 | |
| Deferred tax assets (net) | 821.70 | |
| Other non-current assets | 12,354.07 | |
| Total non-current assets | 38,682.58 | |
| 2 | Current assets | |
| Inventories | 4,876.68 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 47.04 | |
| Cash and cash equivalents | 7,767.46 | |
| Bank balance other than cash and cash equivalents | 0.00 | |
| Loans, current | 20.44 | |
| Other current financial assets | 2.25 | |
| Total current financial assets | 7,837.19 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 27.23 | |
| Total current assets | 12,741.10 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 51,423.68 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 26,040.37 | |
| Other equity | (5,317.25) | |
| Total equity attributable to owners of parent | 20,723.12 | |
| Non controlling interest | ||
| Total equity | 20,723.12 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 12,313.07 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 695.13 | |
| Total non-current financial liabilities | 13,008.20 | |
| Provisions, non-current | 18.18 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | 9,739.75 | |
| Total non-current liabilities | 22,766.13 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 6,345.89 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 5.10 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 68.08 | |
| Total Trade payable | 73.18 | |
| Other current financial liabilities | 522.64 | |
| Total current financial liabilities | 6,941.71 | |
| Other current liabilities | 658.07 | |
| Provisions, current | 1.18 | |
| Current tax liabilities (Net) | 333.47 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 7,934.43 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 30,700.56 | |
| Total equity and liabilites | 51,423.68 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | 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 | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | 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 | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Fair value gain/(loss) on equity investments classified as FVTOCI | 3421000 | 4783000 |
| Total Amount of items that will be reclassified to profit and loss | 34.21 | 47.83 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 34.21 | 47.83 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (517.53) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,621.31 | |||||
| Adjustments for decrease (increase) in inventories | 143.19 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (43.64) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.35 | |||||
| Adjustments for decrease (increase) in other non-current assets | 71.00 | |||||
| Adjustments for other financial assets, non-current | (380.37) | |||||
| Adjustments for other financial assets, current | (1.72) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (1.69) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 11.12 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (680.41) | |||||
| Adjustments for depreciation and amortisation expense | 28.05 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | (75.03) | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | (33.29) | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 716.25 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (57.38) | |||||
| Net cash flows from (used in) operations | (574.91) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 15.02 | |||||
| Other inflows (outflows) of cash | (8.60) | |||||
| Net cash flows from (used in) operating activities | (598.53) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 6,080.64 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 0.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 52.89 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 150.23 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (7,695.51) | |||||
| Net cash flows from (used in) investing activities | (13,678.81) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 15,000.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 484.08 | |||||
| Payments of lease liabilities | 17.71 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 187.78 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 14,310.43 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 33.09 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 33.09 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 40.69 | |||||
| Cash and cash equivalents cash flow statement at end of period | 73.78 | |||||
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | PSDY & Associates, Chartered Accountants | Yes | 31-03-2027 | ||
|---|---|---|---|---|---|
| Mode of Fund Raising | Others |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 01-04-2025 |
| Amount Raised | 0.00 |
| Report filed for Quarter ended | 30-09-2025 |
| Monitoring Agency | Not Applicable |
| Monitoring Agency Name, if applicable | |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | |
| Comments of the Audit Committee after review | |
| Comments of the auditors, if any |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| Name of signatory | Prasad V Potluri |
| Designation of person | Managing Director |
| Place | Hyderabad |
| Date | 14-11-2025 |
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | PVP VENTURES LIMITED | PVP Global Ventures Private Limited | Subsidiary | Loan | 0.00 | Nil | 0.00 | 38,251.00 | 38,251.00 | Loan | 0.00 | 0 | |||||||||||||
| 2 | PVP VENTURES LIMITED | PVP Media Ventures Pvt Limited | Subsidiary | Loan | 0.00 | Nil | 0.00 | 864.00 | 864.00 | Loan | 0.00 | 0 | |||||||||||||
| 3 | PVP VENTURES LIMITED | Dakshin Realties Pvt Ltd | Subsidiary | Loan | 0.00 | Nil | 0.00 | (1,149.00) | (1,149.00) | Loan | 0.00 | 0 | |||||||||||||
| 4 | PVP VENTURES LIMITED | BVR Malls Pvt Ltd | Other Company | Loan | 1,000.00 | Approved | 416.00 | (906.00) | (490.00) | Loan | 0.00 | 0 | |||||||||||||
| 5 | PVP VENTURES LIMITED | PVP Corporate Parks Pvt Ltd | Subsidiary | Loan | 0.00 | Nil | 0.52 | (1,006.45) | (1,005.93) | Loan | 0.00 | 0 | |||||||||||||
| 6 | PVP VENTURES LIMITED | New Cyberabad City Project Private Limited | Subsidiary | Loan | 0.00 | Nil | 0.00 | 21,843.00 | 21,843.00 | Loan | 0.00 | 0 | |||||||||||||
| 7 | PVP VENTURES LIMITED | PV Potluri Ventures Pvt Ltd | Other Company | Any other transaction | Purchase consideration payable | 500.00 | Approved | (39.53) | (569.00) | (608.00) | |||||||||||||||
| 8 | PVP VENTURES LIMITED | Picturehouse Media Limited | Subsidiary | Any other transaction | Sale consideration receivable | 0.00 | Nil | 0.00 | 2,800.00 | 2,800.00 | |||||||||||||||
| 9 | PVP VENTURES LIMITED | P J Bhavani | Director | Any other transaction | Sitting Fees | 0.00 | Nil | 1.00 | 0.00 | 0.00 | |||||||||||||||
| 10 | PVP VENTURES LIMITED | Kushal Kumar | Director | Any other transaction | Sitting Fees | 0.00 | Nil | 1.00 | 0.00 | 0.00 | |||||||||||||||
| 11 | PVP VENTURES LIMITED | Gautam Shahi | Director | Any other transaction | Sitting Fees | 0.00 | Nil | 1.10 | 0.00 | 0.00 | |||||||||||||||
| 12 | PVP VENTURES LIMITED | Subramanian parameswaran | Director | Any other transaction | Sitting Fees | 0.00 | Nil | 1.10 | 0.00 | 0.00 | |||||||||||||||
| 13 | PVP VENTURES LIMITED | Arjun Ananth | Whole time director and CEO | Remuneration | 0.00 | Nil | 6.67 | 0.00 | 0.00 | ||||||||||||||||
| 14 | PVP VENTURES LIMITED | K. Anand Kumar | CFO | Remuneration | 0.00 | Nil | 23.17 | 0.00 | 0.00 | ||||||||||||||||
| 15 | PVP VENTURES LIMITED | Vignesh Ram B | Company Secretary | Remuneration | 0.00 | Nil | 12.50 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 423.53 | ||||||||||||||||||||||||