Integrated Filing — IndAS



General information about company

Scrip Code 539150
NSE Symbol PNCINFRA
MSEI Symbol NOTLISTED
ISIN INE195J01029
Name of company PNC INFRATECH LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Infrastructure Devlopment and Construction/Project Activities
Start date and time of board meeting 08-08-2026   14:00:00
End date and time of board meeting 08-08-2026   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no outstanding default on Loans and Debt Securities as on 30.06.2026



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,51,820.69 1,51,820.69
Other income 4,224.93 4,224.93
Total income 1,56,045.62 1,56,045.62
2 Expenses
(a) Cost of materials consumed 93,236.11 93,236.11
(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 9,916.96 9,916.96
(e) Finance costs 2,007.78 2,007.78
(f) Depreciation, depletion and amortisation expense 3,259.47 3,259.47
(f) Other Expenses
1 Other Expenses 11,204.42 11,204.42
Total other expenses 11,204.42 11,204.42
Total expenses 1,19,624.74 1,19,624.74
3 Total profit before exceptional items and tax 36,420.88 36,420.88
4 Exceptional items 0.00 0.00
5 Total profit before tax 36,420.88 36,420.88
6 Tax expense
7 Current tax 9,215.85 9,215.85
8 Deferred tax 142.73 142.73
9 Total tax expenses 9,358.58 9,358.58
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 27,062.30 27,062.30
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 27,062.30 27,062.30
17 Other comprehensive income net of taxes 185.98 185.98
18 Total Comprehensive Income for the period 27,248.28 27,248.28
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 5,130.78 5,130.78
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.55 10.55
Diluted earnings (loss) per share from continuing operations 10.55 10.55
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 10.55 10.55
Diluted earnings (loss) per share from continuing and discontinued operations 10.55 10.55
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 standalone results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 8, 2026. 2. The results for the quarter ended June 30, 2026 are in compliance with Indian Accounting Standards (Ind-AS) notified by the Ministry of Corporate Affairs, read with SEBI Circular No HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30.01.2026 as amended and in terms of amendments made in SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015. These results have been subjected to limited review by the Statutory Auditors of the Company. 3. Contract Revenue for the quarter ended June 30, 2026 includes Rs. 21,765.54 lakhs (P.Y. Q1FY 26 Nil) arising from the Settlement Agreement entered into under the one-time settlement of the Agra Bypass EPC Project pursuant to the 'Vivad Se Vishwas III' scheme. 4. The Company has disclosed Infrastructure development including project construction & execution activity as primary segment. Segments have been identified taking into account the nature of work/services, risk, return and organisational structure. The Chief operating decision maker (CODM) identified Road EPC and Water EPC as reportable segments. 5. As permitted by paragraph 4 of Ind AS 108, Operating Segments, notified under section 133 of the Companies Act, 2013, read together with the relevant rules issued thereunder, if a single financial report contains both consolidated financial results and the separate financial results of the parent, segment information need to be presented only on the basis of the consolidated financial results. Thus, disclosure required by Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 on segment wise revenue results and capital employed are given in consolidated financial results. 6. Figures for the quarter ended March 31, 2026 represents the difference between audited figures for the financial year and limited reviewed figures for the nine months period ended December 31, 2025. 7. Figures for the previous periods have been regrouped/ rearranged, wherever necessary. 8. The aforesaid un-audited standalone financial results will be uploaded on the Company's website www.pncinfratech.com and will also be available on the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com for the benefit of the shareholders and investors. For PNC Infratech Limited Place: Agra Chakresh Kumar Jain Date: August 8, 2026 Managing Director & CFO (DIN: 00086768)



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
1 Items that will not be reclassified to profit or loss (Net of Taxes) 185.98 185.98
Total Amount of items that will not be reclassified to profit and loss 185.98
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 185.98 185.98