Integrated Filing — IndAS



General information about company

Scrip Code 522205
NSE Symbol PRAJIND
MSEI Symbol NOTLISTED
ISIN INE074A01025
Name of company PRAJ INDUSTRIES 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
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 Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Process & Project Engineering
Start date and time of board meeting 13-08-2026   11:00:00
End date and time of board meeting 13-08-2026   15:40:00
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 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 71,582.10 71,582.10
Other income 1,998.20 1,998.20
Total income 73,580.30 73,580.30
2 Expenses
(a) Cost of materials consumed 36,082.20 36,082.20
(b) Purchases of stock-in-trade 3,723.90 3,723.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (704.20) (704.20)
(d) Employee benefit expense 8,244.10 8,244.10
(e) Finance costs 373.10 373.10
(f) Depreciation, depletion and amortisation expense 2,525.30 2,525.30
(f) Other Expenses
1 Other Expenses 21,231.10 21,231.10
Total other expenses 21,231.10 21,231.10
Total expenses 71,475.50 71,475.50
3 Total profit before exceptional items and tax 2,104.80 2,104.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,104.80 2,104.80
6 Tax expense
7 Current tax 1,526.20 1,526.20
8 Deferred tax (582.00) (582.00)
9 Total tax expenses 944.20 944.20
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 1,160.60 1,160.60
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 1,160.60 1,160.60
17 Other comprehensive income net of taxes 67.40 67.40
18 Total Comprehensive Income for the period 1,228.00 1,228.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,160.70 1,160.70
Total profit or loss, attributable to non-controlling interests (0.10) (0.10)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,228.10 1,228.10
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.10) (0.10)
21 Details of equity share capital
Paid-up equity share capital 3,676.30 3,676.30
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 0.63 0.63
Diluted earnings (loss) per share from continuing operations 0.63 0.63
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 0.63 0.63
Diluted earnings (loss) per share from continuing and discontinued operations 0.63 0.63
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 Unaudited Consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015 (as amended) and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. The above financial results for the quarter ended 30 June 2026 have been subjected to Limited review by the statutory auditors of the Company and reviewed by the Audit Committee held on 12 August 2026 and approved by the Board of Directors of the Company at the meeting held on 13 August 2026. 2. Figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of the full years and published year to date figures of nine months ended 31 December 2025. 3. As at 30 June 2026, the Holding Company has following Subsidiaries : a) Praj Engineering and Infra Limited b) Praj Hipurity systems Limited c) Praj GenX Limited d) Praj Far East Philippines Limited Inc. e) Praj Americas Inc. f) Praj Far East Co. Limited, Thailand g) Praj Projects (Tanzania) Limited 4. Other Income includes Rs. 88.974 Million representing an insurance claim in respect of losses arising from a fire incident at the Holding Company's Urwade premises in March 2025. Since the related losses had already been recognized and expensed in the previous year, the claim has been recognized as income during the current quarter upon receipt of final approval from the insurance company. Out of the total claim amount, Rs. 65.000 Million had been received as an advance in earlier years and the balance amount of Rs. 23.974 Million has been recognized under Other Receivables as at 30 June 2026. 5. The Group operates only in one segment, i.e. “Process and Project Engineering”. Hence there are no separate reportable segments are defined by Ind AS 108 Operating Segments The additional entity wide disclosures to be furnished in accordance with the requirement of Ind AS 108are as follows: Operating Segment - Revenue by geographical market Quarter Ended Year Ended Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Within India 5,386.090 6,165.159 3,819.097 19,977.190 Outside India 1,772.121 2,280.428 2,582.922 11,701.638 Total revenue 7,158.211 8,445.587 6,402.019 31,678.828 Non-current- non financial asset other than deferred tax Particulars 30 June 2026 31 March 2026 Within India 5,409.787 5,773.245 Outside India 29.052 30.260 6. Effective 21 November 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes, namely, The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the ‘New Labour Codes’. The New Labour Codes have resulted in a one-time material increase in provision for employee benefits on account of recognition of past service costs. Based on the requirements of New Labour Codes and the ICAI clarification, the Group had assessed and accounted the estimated incremental impact of Rs 263.821 Million as Exceptional Items in the Consolidated Results for the year ended 31 March, 2026. During the quarter ended 31 March 2026, the Group has changed its policy related to compensated absences and has reassessed the liability arising under the Labour Codes. This reassessment resulted in a reversal of the provision amounting to Rs. 109.624 Million. The Group has estimated and accounted for incremental liability amounting to Rs. 29.000 Million on account of contract labour. The Group continues to monitor the finalisation of Central/State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified.



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 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 01-04-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement of defined benefit plans (29.70) (29.70)
2 Equity Instruments recognised through OCI 107.40 107.40
Total Amount of items that will not be reclassified to profit and loss 77.70
2 Income tax relating to items that will not be reclassified to profit or loss 5.10 5.10
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign opearations (5.20) (5.20)
Total Amount of items that will be reclassified to profit and loss (5.20)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 67.40 67.40