Integrated Filing — IndAS



General information about company

Scrip Code 532891
NSE Symbol PURVA
MSEI Symbol NOTLISTED
ISIN INE323I01011
Name of company Puravankara 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 Construction and Development
Start date and time of board meeting 14-08-2026   14:00:00
End date and time of board meeting 14-08-2026   16:20:00
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 84,872.00 84,872.00
Other income 2,843.00 2,843.00
Total income 87,715.00 87,715.00
2 Expenses
(a) Cost of materials consumed 9,626.00 9,626.00
(b) Purchases of stock-in-trade 71,633.00 71,633.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (79,615.00) (79,615.00)
(d) Employee benefit expense 8,883.00 8,883.00
(e) Finance costs 17,894.00 17,894.00
(f) Depreciation, depletion and amortisation expense 1,207.00 1,207.00
(f) Other Expenses
1 Sub contractor cost 36,864.00 36,864.00
2 Rates and taxes 6,040.00 6,040.00
3 Legal and professional 4,160.00 4,160.00
4 Advertising and sales promotion 2,552.00 2,552.00
5 Repairs and maintenance 1,351.00 1,351.00
6 Security 511.00 511.00
7 Brokerage 1,276.00 1,276.00
8 Travel and conveyance 386.00 386.00
9 Power and fuel 286.00 286.00
10 Other Expenses 2,055.00 2,055.00
Total other expenses 55,481.00 55,481.00
Total expenses 85,109.00 85,109.00
3 Total profit before exceptional items and tax 2,606.00 2,606.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,606.00 2,606.00
6 Tax expense
7 Current tax 1,824.00 1,824.00
8 Deferred tax (1,745.00) (1,745.00)
9 Total tax expenses 79.00 79.00
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 2,527.00 2,527.00
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 (4.00) (4.00)
16 Total profit (loss) for period 2,523.00 2,523.00
17 Other comprehensive income net of taxes (8.00) (8.00)
18 Total Comprehensive Income for the period 2,515.00 2,515.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,893.00 2,893.00
Total profit or loss, attributable to non-controlling interests (370.00) (370.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,885.00 2,885.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (370.00) (370.00)
21 Details of equity share capital
Paid-up equity share capital 11,858.00 11,858.00
Face value of equity share capital 5 5
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 1.22 1.22
Diluted earnings (loss) per share from continuing operations 1.22 1.22
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 1.22 1.22
Diluted earnings (loss) per share from continuing and discontinued operations 1.22 1.22
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) The above consolidated financial results of Puravankara Limited ('the Company' or 'the Holding Company') have been reviewed by the Audit Committee and approved at the meeting of the Board of Directors of the Company held on 14.08.2026. The statutory auditors of the Company have carried out a limited review on the above consolidated financial results of the Company for the quarter ended 30.06.2026. The Group’s business activity falls within a single reportable segment, i.e., real estate development and related activity. Hence, there are no additional disclosures to be provided under Ind-AS 108– Operating Segments with respect to the single reportable segment. Further, the Group is domiciled in India and does not have significant foreign operations. Certain entities in the Group are subject to ongoing legal proceedings in respect of the following matters as summarised below: (i) Deposits and advances of Rs.51.31 crore (March 31, 2026: Rs. 61.41 crore) towards joint development arrangements and land acquisitions which are subject to legal proceedings related to obtaining clear and marketable tittle for underlying properties. (ii) Claims from minority shareholders of a subsidiary of Rs.35.00 crore (March 31, 2026: Rs. 35.00 crore) towards adherence to project development terms. (iii) Inventories related to launched project of Rs.82.70 crore (March 31, 2026: Rs. 82.70 crore) under land acquisition proceedings by government authorities. (iv) Receivables from customers of Rs.64.20 crore (March 31, 2026: Rs. 58.20 crore) and other balances of Rs.20.40 crore (March 31, 2026: Rs. 17.60 crore) recoverable from joint development partners and other parties which are subject to litigations. Pending resolution of the aforesaid legal proceedings, no provision has been made towards aforesaid claims and the deposits, advances, inventory, receivables and other balances referred above are classified as good and recoverable in the accompanying consolidated financial results based on the legal evaluation by the management of the ultimate outcome of the legal proceedings. A search under section 132 of the Income Tax Act (‘the Act’) was conducted in October 2023 in case of the Company, certain group companies and its promoters. Pursuant to the proceedings of the Income tax authorities (‘the authorities’), requisite information was provided by the Group to the authorities. The Company and such group companies have received assessment orders from the authorities disallowing certain expenses on the grounds that the same are not incurred for the purpose of business and other adjustments with potential tax impact of Rs. 45.08 crore from AY 2016-17 to AY 2024-25 (March 31, 2026: Rs.45.08 crore from AY 2016-17 to AY 2024-25). The Group is of the view that these expenses were incurred in the ordinary course of business towards its ongoing real estate development projects. The Group has filed appeal against such assessment orders and is reasonably confident of providing necessary supporting evidences to the authorities in support of allowance of such expenses. Further, the Company had received notice from the authorities under Prohibition of Benami Property Transactions Act, 1988 requiring the Company to submit response as to why Benami proceedings should not be initiated against the Company and why the Company should not be held as the Beneficial owner for the 43.5 acres of land parcels with carrying value of Rs. 13.20 crore (March 31, 2026: Rs. 13.20 crore). The Company has filed responses against such notice to the authorities. Pending resolution of the aforesaid legal proceedings, no provision has been made towards the consequential impact arising from such assessment orders/notices in the accompanying consolidated financial results, based on the legal evaluation by the management of the ultimate outcome of the legal proceedings. Figures for unaudited standalone financial results of the Company for the quarter ended 30.06.2026 are as follows Quarter ended 30.06.2026 [Unaudited] Preceding Quarter ended 31.03.2026 [Audited] (Refer note 5) Corresponding Quarter ended 30.06.2025 [Unaudited] Previous Year ended 31.03.2026 [Audited] Revenue from operations Profit/(loss) before tax Profit/(loss) after tax 511.92 25.95 17.87 1,118.73 148.22 110.92 126.16 (90.40) (68.15) 2,302.61 96.36 70.35 The Unaudited standalone financial results for the quarter ended 30.06.2026 can be viewed on the Company website https://www.puravankara.com and also be viewed on the website of National Stock Exchange of India Ltd. and BSE Ltd. The figures for the quarter ended 31.03.2026 are the balancing figures between audited figures in respect of the full financial year ended 31.03.2026 and the unaudited published year-to-date figures in respect of nine months ended 31.12.2025, being the date of the end of the third quarter of the respective financial year which were subjected to limited review. During the quarter ended June 30, 2026, the Company has entered into an arrangement to sell its shareholding in its subsidiary Purva Ruby Properties Private Limited. The said arrangement is subject to fulfilment of certain obligations by the Company including obtaining certain regulatory approval and the Company is in the process of complying with such obligations as at June 30, 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 01-04-2026 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 Items that will not be reclassified to profit and loss - Re-measurement gains/(losses) on defined benefit plans (10.00) (10.00)
Total Amount of items that will not be reclassified to profit and loss (10.00)
2 Income tax relating to items that will not be reclassified to profit or loss (2.00) (2.00)
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 (8.00) (8.00)