Integrated Filing — IndAS



General information about company

Scrip Code 509496
NSE Symbol CEMPRO
MSEI Symbol NOTLISTED
ISIN INE686A01026
Name of company Cemindia Projects Limited (formerly ITD Cementation India 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Construction
Start date and time of board meeting 05-02-2026   15:07:00
End date and time of board meeting 05-02-2026   16:25:00
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,31,548.00 7,08,709.00
Other income 2,312.00 8,468.00
Total income 2,33,860.00 7,17,177.00
2 Expenses
(a) Cost of materials consumed 71,686.00 2,33,384.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 23,797.00 64,851.00
(e) Finance costs 5,011.00 15,393.00
(f) Depreciation, depletion and amortisation expense 4,269.00 12,721.00
(f) Other Expenses
1 Subcontracting expenses & other direct costs 95,861.00 2,90,074.00
2 Other expenses 18,024.00 54,017.00
Total other expenses 1,13,885.00 3,44,091.00
Total expenses 2,18,648.00 6,70,440.00
3 Total profit before exceptional items and tax 15,212.00 46,737.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,212.00 46,737.00
6 Tax expense
7 Current tax 4,479.00 11,864.00
8 Deferred tax (356.00) (683.00)
9 Total tax expenses 4,123.00 11,181.00
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 11,089.00 35,556.00
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 11,089.00 35,556.00
17 Other comprehensive income net of taxes 249.00 469.00
18 Total Comprehensive Income for the period 11,338.00 36,025.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 11,089.00 35,556.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 11,338.00 36,025.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,718.00 1,718.00
Face value of equity share capital 1 1
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 6.45 20.7
Diluted earnings (loss) per share from continuing operations 6.45 20.7
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 6.45 20.7
Diluted earnings (loss) per share from continuing and discontinued operations 6.45 20.7
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 unaudited financial results of Cemindia Projects Limited (formerly known as ‘ITD Cementation India Limited’) (the ‘Holding Company’) which includes its jointly controlled operations consolidated on proportionate basis and its subsidiary (the Holding Company and its subsidiary hereinafter referred to as ‘Group’) and its associate, have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India. 2. 'The Group is principally engaged in a single business segment viz. Construction and has operations mainly in India. 3. 'On November 21, 2025, the Government of India notified four Labour Codes, including New Code on Wages, 2019 and the Code on Social Security, 2020, effective immediately, replacing existing 29 labour laws. 'Based on the draft rules and available guidance, the Group has assessed the impact of the revised wage definition on its employee benefit obligations in accordance with Ind AS 19.This assessment has resulted in an increase of Rs. 16.18 crores in the provision for defined benefit obligation, which has been recognised under Employee Benefits Expense in the current quarter and nine months ended 31st December 2025. 'The Group will continue to monitor the finalisation of the relevant Central and State Rules and will account for impact of such developments, as needed. 4. 'During the period, the Group reviewed the groupings for certain line items in the financial results considering its relevance to its current operations. Accordingly, these line items in the financial results for the presented periods have been regrouped to reflect the groupings as at December 31, 2025. These regroupings did not have impact on the profit for the periods presented. The financial results for the quarter and nine months ended are presented in 'crores'. Comparative figures for earlier periods have been restated from 'lakhs' to 'crores' to ensure uniformity and enhance comparability. 5. 'The above consolidated unaudited financial results were reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on February 05, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain/(loss) on remeasurement of the defined benefit plan 249.00 (379.00)
Total Amount of items that will not be reclassified to profit and loss 249.00 (379.00)
2 Income tax relating to items that will not be reclassified to profit or loss 63.00 (95.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference of foreign operations (net) 84.00 783.00
Total Amount of items that will be reclassified to profit and loss 84.00 783.00
4 Income tax relating to items that will be reclassified to profit or loss 21.00 30.00
5 Total Other comprehensive income 249.00 469.00