| Scrip Code | 543974 |
|---|---|
| NSE Symbol | VPRPL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0AE001013 |
| Name of company | VISHNU PRAKASH R PUNGLIA 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 | 30-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth 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 | Audited |
| Segment Reporting | Single segment |
| Description of single segment | CONSTRUCTION AND INFRASTRUCTURE |
| Start date and time of board meeting | 30-05-2026 12:00:00 |
| End date and time of board meeting | 30-05-2026 17:15:00 |
| 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 | 14-02-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://www.vprp.co.in/policies-and-code |
| 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? | Yes |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 10,162.40 | 85,119.50 | |
| Other income | 290.90 | 1,020.00 | |
| Total income | 10,453.30 | 86,139.50 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 8,147.70 | 40,232.20 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (5,602.00) | (5,385.90) |
| (d) | Employee benefit expense | 1,526.60 | 6,309.70 |
| (e) | Finance costs | 2,367.70 | 7,384.50 |
| (f) | Depreciation, depletion and amortisation expense | 575.50 | 2,156.70 |
| (f) | Other Expenses | ||
| 1 | Construction Expenses | 13,699.40 | 43,282.40 |
| 2 | Other Expenses | 4,915.30 | 8,889.50 |
| Total other expenses | 18,614.70 | 52,171.90 | |
| Total expenses | 25,630.20 | 1,02,869.10 | |
| 3 | Total profit before exceptional items and tax | (15,176.90) | (16,729.60) |
| 4 | Exceptional items | 0.00 | (996.40) |
| 5 | Total profit before tax | (15,176.90) | (17,726.00) |
| 6 | Tax expense | ||
| 7 | Current tax | (121.40) | 1.90 |
| 8 | Deferred tax | (1,976.50) | (2,716.30) |
| 9 | Total tax expenses | (2,097.90) | (2,714.40) |
| 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 | (13,079.00) | (15,011.60) |
| 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 | (13,079.00) | (15,011.60) |
| 17 | Other comprehensive income net of taxes | 23.60 | 75.60 |
| 18 | Total Comprehensive Income for the period | (13,055.40) | (14,936.00) |
| 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 | 12,464.40 | 12,464.40 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -10.49 | -12.04 | |
| Diluted earnings (loss) per share from continuing operations | -10.49 | -12.04 | |
| 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 | -10.49 | -12.04 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -10.49 | -12.04 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above statement of audited financial results of Vishnu Prakash R Punglia Limited (the Company) have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act 2013 (the Act) read with relevant rules issued there under and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 (Listing Regulations), as amended. Further, the above statement includes the result of 21 Jointly controlled operations, incorporated on a proportionate basis. There is no change in the Material Accounting Policies adopted during the quarter and year ended 31st March, 2026 as compared to those followed in the previous financials ended 31st March, 2025. 2. The above statement of audited financial results for the quarter and year ended 31st March, 2026 have been reviewed and recommended by the Audit Committee at its meeting held on 30th May, 2026. The Board of Directors at its meeting held on 30th May, 2026 have approved the above results and taken them on record. 3. The statutory auditors of the Company have expressed an unqualified opinion on the audited financial results for the quarter and the year ended 31st March, 2026. 4. The Company has Joint Arrangements classified as joint operations as per IND AS 111. The company recognises its direct right to the assets, liabilites, revenues and expenses of joint operations and its share of any jointly held or incurred assets, liabilites, revenues and expenses. These have been incorporated in the standalone financial statements under the appropriate headings. 5. The company and its jointly controlled operations are exclusively engaged in the business of construction and infrastructure development in India, which in the context of Indian Accounting Standard (Ind AS) 108 – “Operating Segment”, is considered as the single operating segment of the Company. 6. The company has Joint operation named VPRPL-KALPATARU JV where there has been dispute with the Kalpataru Enterprises (JV Partner), due to which the company does not have any access to the financials of the Joint operation and hence the same has not been incorporated in the financials results of the company. 7. Chief Engineer (Construction) -III, North Western Railway has rescinded the contract “Jaipur – Sawai Madhopur Doubling Project (T. No. NWR/SC/SWM-JP/Doubling/Civil-514110102)” vide termination notice dated 13.01.2026 and subsequently encashed the peroformance bank guarantee and forfeited security deposit amounting to aggregate of Rs. 99.64 million. Against this the Company has filed Civil Writ Petition vide S.B.C.W. No. 983/2026 & 8878/2026 against Chief Engineer (Construction) - III North Western Railway before the Rajasthan High Court, Jodhpur. The matter is currently pending for final hearing and adjudication. The management of the company expects to succeed in the proceedings with a high likelihood of restoration of the contract and reversal of adverse action on the basis of strong legal and factual grounds. However,the company has provided expected credit Loss of Rs.99.64 million which has been disclosed as exceptional item in the financial results for the quarter ended 31st December 2025 and year ended 31st March 2026. 8. Chief Engineer (Construction-I) North West Railway Jaipur has rescinded the contract awarded to VPRPL-KSIPL JV for “Major upgradation of Bikaner Railway Station of North Western Railway on EPC” (Tender No. NWR-SC-BKN-16-2023-24-EPC) vide termination notice dated 11.05.2026 and ordered for encashment of performance bank guarantee and forfeiture of security deposit to aggregate of Rs 199.472 million. Against this Company has filed Civil Writ Petition vide SBCWP No. 10651/2026 against Chief Engineer (Construction-I) North West Railway Jaipur and others before Rajasthan High Court Jodhpur. The matter is currently pending for hearing and adjudication. During hearing; respondents have submitted undertaking before Hon’ble Court that they will not proceed for encashment of Bank Guarantee and Hon’ble Court has recorded that till next date of hearing the Undertaking shall continue to operate. The management of Company expects to succeed in the proceedings with a high likelihood of restoration of the Contract and reversal of adverse action on the basis of strong legal and factual grounds. 9. The Company experienced temporary liquidity constraints during the year, primarily due to delays in realization of receivables from Government departments and Government-backed authorities. It has temporarily slow down the operations however Management expects recovery of these receivables based on the status of pending approvals, historical realization trends, and ongoing follow-up with the concerned authorities. In-spite of the above facts Promoters continued to support the Company through unsecured interest-free loans. As a result During the year, the Company repaid and closed borrowing facilities from banks and financial institutions aggregating approximately Rs.340 Crore and parallelly company continues its operations. Based on projected cash flows, expected realization of Government receivables and claims, continued Promoter support, and ongoing business operations, Management believes that the Company will be able to meet its obligations as they fall due and continue its operations in the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis, and Management is of the view that no uncertainty exists regarding Company’s ability to continue as a going concern. 10. The Government of India has consolidated 29 existing labour legislation into a unified framwork comparising four labour codes viz. the Code on Wages, 2019, the code on Social Security, 2020, the Industrial Relation Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the codes). The codes have been made effective from 21st November,2025. The ministry of the Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Based on the information avilable as at the reporting date, no material financial impact is presently envisaged. The company shall further evaluate impact, if any, on the measurement of the employee benefits once the relevant rules are notified by the government. 11. The figures for the quarters ended 31st March, 2026 are balancing figures between audited figure for the full financial year ended on 31st March, 2026 and the unaudited published year to date figures upto the third quater of the financial year. 12. Previous period's figures have been regrouped and rearranged, to the extent necessary, to confirm to current period's classifications. |
|---|
| 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 | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 22,746.40 | |
| Capital work-in-progress | 319.50 | |
| Investment property | 904.50 | |
| Goodwill | 0.00 | |
| Other intangible assets | 1,235.70 | |
| Intangible assets under development | 28.40 | |
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 666.30 | |
| Trade receivables, non-current | ||
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Deferred tax assets (net) | 3,368.70 |
| 2 | Other non-current assets | 114.00 |
| 3 | Other Financial Assets | 0.00 |
| Total of other non-current financial assets | 3,482.70 | |
| Total non-current financial assets | 4,149.00 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| Total of other non-current assets | ||
| Total non-current assets | 29,383.50 | |
| 2 | Current assets | |
| Inventories | 78,254.50 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 57,676.80 | |
| Cash and cash equivalents | 81.60 | |
| Bank balance other than cash and cash equivalents | 5,487.70 | |
| Loans, current | 1,529.20 | |
| Other current financial assets | ||
| Total of other current financial assets | 853.90 | |
| Total current financial assets | 65,629.20 | |
| Current tax assets (net) | 2,312.50 | |
| Other current assets | ||
| 1 | Other Current Assets | 12,445.40 |
| Total of other current assets | 12,445.40 | |
| Total current assets | 1,58,641.60 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 1,88,025.10 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 12,464.40 | |
| Other equity | 50,530.60 | |
| Total equity attributable to owners of parent | 62,995.00 | |
| Non controlling interest | ||
| Total equity | 62,995.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 5,945.10 | |
| 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 | ||
| 1 | Other Financial Liabilities | 528.50 |
| Total of other non-current financial liabilities | 528.50 | |
| Total non-current financial liabilities | 6,473.60 | |
| Provisions, non-current | 335.40 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 6,809.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 59,009.40 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 10,850.60 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 40,376.30 | |
| Total Trade payable | 51,226.90 | |
| Other current financial liabilities | ||
| 1 | Other Financial Liabilities | 2,174.90 |
| Total of other current financial liabilities | 2,174.90 | |
| Total current financial liabilities | 1,12,411.20 | |
| Other current liabilities | 5,809.90 | |
| 1 | Other current liabilities | 5,749.20 |
| 2 | Provisions | 60.70 |
| Total of other current liabilities | 5,809.90 | |
| Provisions, current | 0.00 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 1,18,221.10 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 1,25,030.10 | |
| Total equity and liabilites | 1,88,025.10 | |
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Audited | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| 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 | ||
| 1 | Financial Instruments through Other Comprehensive Income | (2.40) | 0.00 |
| 2 | Gain on sale of Equity Instruments through Other Comprehensive Income | 0.50 | 8.10 |
| 3 | Remeasurements of defined employee benefit | 25.10 | 64.80 |
| 4 | Deferred Tax on revaluation of financial instruments | 0.40 | 2.70 |
| Total Amount of items that will not be reclassified to profit and loss | 23.60 | 75.60 | |
| 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 | ||
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 23.60 | 75.60 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (17,726.00) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 7,384.50 | |||||
| Adjustments for decrease (increase) in inventories | 1,548.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 15,793.60 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (366.30) | |||||
| Adjustments for decrease (increase) in other non-current assets | 523.70 | |||||
| Adjustments for other financial assets, non-current | 476.20 | |||||
| Adjustments for other financial assets, current | (717.80) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 7,021.50 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (605.50) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 2,156.70 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 63.90 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 1,595.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 629.10 | |||||
| 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) | (75.90) | |||||
| 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) | 34,168.50 | |||||
| Net cash flows from (used in) operations | 16,442.50 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 2,265.10 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 14,177.40 | |||||
| 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 | 0.00 | |||||
| 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 | 204.20 | |||||
| Purchase of property, plant and equipment | 2,495.80 | |||||
| Proceeds from sales of investment property | 220.10 | |||||
| Purchase of investment property | 76.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 1,264.10 | |||||
| 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 | 0.00 | |||||
| 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 | 629.10 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 1,305.40 | |||||
| Net cash flows from (used in) investing activities | (1,477.10) | |||||
| 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 | 0.00 | |||||
| Proceeds from borrowings | 1,609.50 | |||||
| Repayments of borrowings | 7,377.50 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 7,384.50 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (13,152.50) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (452.20) | |||||
| 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 | (452.20) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 533.80 | |||||
| Cash and cash equivalents cash flow statement at end of period | 81.60 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | Banshi Jain & Associates | Yes | 31-03-2027 | ||
|---|---|---|---|---|---|
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 | |||||||||||||
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| 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 | Vishnu Prakash R Punglia Limited | Vishnu infrastructures | Significant influence of KMP & Relatives of KMP | Any other transaction | a) availing or rendering of any services , b) Sale, purchase or supply of any goods or materials; c) Transfer of resources, services or obligations etc., in relation to transaction (“Residuary RPTs”) | 13,000.00 | Approved, wherever applicable | 2.40 | 334.10 | 289.80 | |||||||||||||||
| 2 | Vishnu Prakash R Punglia Limited | Ayvay Infra | Significant influence of Relatives of KMP | Any other transaction | a) availing or rendering of any services , b) Sale, purchase or supply of any goods or materials; c) Transfer of resources, services or obligations etc., in relation to transaction (“Residuary RPTs”) | 12,500.00 | Approved, wherever applicable | 622.30 | 2,998.50 | 2,710.10 | |||||||||||||||
| 3 | Vishnu Prakash R Punglia Limited | Vishnu Shree Test labs Pvt Ltd | Significant influence of Relatives of KMP | Purchase of goods or services | 6,000.00 | Approved, wherever applicable | 383.10 | 5.50 | (30.70) | ||||||||||||||||
| 4 | Vishnu Prakash R Punglia Limited | Ajay Pungalia | KMP | Loan | Approved, wherever applicable | 3,079.90 | 6,348.40 | 8,100.50 | Textual Information(1) | ||||||||||||||||
| 5 | Vishnu Prakash R Punglia Limited | Manohar Lal Punglia | KMP | Loan | Approved, wherever applicable | 3,251.90 | 1,884.30 | 276.00 | Textual Information(2) | ||||||||||||||||
| 6 | Vishnu Prakash R Punglia Limited | Sanjay Kumar Punglia | KMP | Loan | Approved, wherever applicable | 518.70 | 7,454.70 | 11,421.50 | Textual Information(3) | ||||||||||||||||
| 7 | Vishnu Prakash R Punglia Limited | Vishnu Prakash Punglia | KMP | Loan | Approved, wherever applicable | 1,189.20 | 3,845.40 | 7,185.10 | Textual Information(4) | ||||||||||||||||
| 8 | Vishnu Prakash R Punglia Limited | Kamal Kishor Pungalia | KMP | Loan | Approved, wherever applicable | 1,514.70 | 3,352.40 | 2,980.20 | Textual Information(5) | ||||||||||||||||
| 9 | Vishnu Prakash R Punglia Limited | Ajay Pungalia | KMP | Loan | 12,000.00 | Approved, wherever applicable | 4,832.10 | 6,348.40 | 8,100.50 | Textual Information(6) | |||||||||||||||
| 10 | Vishnu Prakash R Punglia Limited | Manohar Lal Punglia | KMP | Loan | 12,000.00 | Approved, wherever applicable | 1,643.70 | 1,884.30 | 276.00 | Textual Information(7) | |||||||||||||||
| 11 | Vishnu Prakash R Punglia Limited | Sanjay Kumar Punglia | KMP | Loan | 12,000.00 | Approved, wherever applicable | 4,485.50 | 7,454.70 | 11,421.50 | Textual Information(8) | |||||||||||||||
| 12 | Vishnu Prakash R Punglia Limited | Vishnu Prakash Punglia | KMP | Loan | 12,000.00 | Approved, wherever applicable | 4,529.00 | 3,845.40 | 7,185.10 | Textual Information(9) | |||||||||||||||
| 13 | Vishnu Prakash R Punglia Limited | Kamal Kishor Pungalia | KMP | Loan | 12,000.00 | Approved, wherever applicable | 1,142.50 | 3,352.40 | 2,980.20 | Textual Information(10) | |||||||||||||||
| 14 | Vishnu Prakash R Punglia Limited | Ajay Pungalia | KMP | Remuneration | 85.80 | Approved, wherever applicable | 42.90 | 5.10 | 8.50 | ||||||||||||||||
| 15 | Vishnu Prakash R Punglia Limited | Anil Punglia | Relative of KMP | Remuneration | 85.80 | Approved, wherever applicable | 42.90 | (0.50) | 11.70 | ||||||||||||||||
| 16 | Vishnu Prakash R Punglia Limited | Dipanshu Punglia | Relative of KMP | Remuneration | 24.00 | Approved, wherever applicable | 12.00 | 12.80 | 22.60 | ||||||||||||||||
| 17 | Vishnu Prakash R Punglia Limited | Kamal Kishor Pungalia | KMP | Remuneration | 85.80 | Approved, wherever applicable | 42.90 | 3.60 | 7.70 | ||||||||||||||||
| 18 | Vishnu Prakash R Punglia Limited | Manohar Lal Punglia | KMP | Remuneration | 105.60 | Approved, wherever applicable | 52.80 | 18.40 | 2.40 | ||||||||||||||||
| 19 | Vishnu Prakash R Punglia Limited | Naresh Punglia | Relative of KMP | Remuneration | 85.80 | Approved, wherever applicable | 42.90 | 40.90 | 41.50 | ||||||||||||||||
| 20 | Vishnu Prakash R Punglia Limited | Pushpa Devi Punglia | Relative of KMP | Remuneration | 24.00 | Approved, wherever applicable | 12.00 | 19.30 | 4.60 | ||||||||||||||||
| 21 | Vishnu Prakash R Punglia Limited | Pushpa Punglia | Relative of KMP | Remuneration | 24.00 | Approved, wherever applicable | 12.00 | 4.00 | 0.00 | ||||||||||||||||
| 22 | Vishnu Prakash R Punglia Limited | Sanjay Kumar Punglia | KMP | Remuneration | 85.80 | Approved, wherever applicable | 42.90 | 3.60 | 7.00 | ||||||||||||||||
| 23 | Vishnu Prakash R Punglia Limited | Shri Devi Punglia | Relative of KMP | Remuneration | 24.00 | Approved, wherever applicable | 12.00 | 22.50 | 31.80 | ||||||||||||||||
| 24 | Vishnu Prakash R Punglia Limited | Vijay Punglia | Relative of KMP | Remuneration | 85.80 | Approved, wherever applicable | 42.90 | 5.70 | 10.10 | ||||||||||||||||
| 25 | Vishnu Prakash R Punglia Limited | Vishnu Prakash Punglia | KMP | Remuneration | 105.60 | Approved, wherever applicable | 52.80 | 15.20 | 23.70 | ||||||||||||||||
| 26 | Vishnu Prakash R Punglia Limited | Jayant Pungalia | Relative of KMP | Remuneration | 24.00 | Approved, wherever applicable | 12.00 | 19.10 | 29.20 | ||||||||||||||||
| 27 | Vishnu Prakash R Punglia Limited | Himanshi Punglia | Relative of KMP | Remuneration | 12.00 | Approved, wherever applicable | 6.00 | 1.00 | 3.90 | ||||||||||||||||
| 28 | Vishnu Prakash R Punglia Limited | Neha Matnani | KMP | Remuneration | 9.00 | Approved, wherever applicable | 0.70 | 0.70 | 0.00 | ||||||||||||||||
| 29 | Vishnu Prakash R Punglia Limited | Sarfaraz Ahemd | KMP | Remuneration | 15.20 | Approved, wherever applicable | 7.50 | (0.20) | 0.90 | ||||||||||||||||
| 30 | Vishnu Prakash R Punglia Limited | Nidhi Punglia | Relative of KMP | Any other transaction | availing or rendering of any services | 12.00 | Approved, wherever applicable | 6.00 | 0.90 | 5.40 | |||||||||||||||
| 31 | Vishnu Prakash R Punglia Limited | Neha Soni | Relative of KMP | Remuneration | 12.00 | Approved, wherever applicable | 6.00 | 1.00 | 5.90 | ||||||||||||||||
| 32 | Vishnu Prakash R Punglia Limited | Vishnu Shree Sewa Trust | Significant influence of KMP | Any other transaction | CSR/Donation | Approved, wherever applicable | 28.00 | 0.00 | 0.00 | ||||||||||||||||
| 33 | Vishnu Prakash R Punglia Limited | Nitisha Jain | KMP | Remuneration | 3.20 | Approved, wherever applicable | 3.20 | 0.00 | 1.30 | ||||||||||||||||
| Total value of transaction during the reporting period | 27,675.40 | ||||||||||||||||||||||||
| Textual Information(1) | Loan repayment during the half year |
| Textual Information(2) | Loan repayment during the half year |
| Textual Information(3) | Loan repayment during the half year |
| Textual Information(4) | Loan repayment during the half year |
| Textual Information(5) | Loan repayment during the half year |
| Textual Information(6) | Loan taken during the half year |
| Textual Information(7) | Loan taken during the half year |
| Textual Information(8) | Loan taken during the half year |
| Textual Information(9) | Loan taken during the half year |
| Textual Information(10) | Loan taken during the half year |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 64,954.50 | |
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| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 64,954.50 | |