Integrated Filing — IndAS



General information about company

Scrip Code 544864
NSE Symbol TECHNOCRAF
MSEI Symbol NOTLISTED
ISIN INE1D0W01018
Name of company TECHNOCRAFT VENTURES 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 02-09-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-08-2026
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 Wastewater Treatment/Supply Schemes , Operation and Maintenance ,Water Supply Scheme Projects (WSSPs) ,Road and Highway Construction
Start date and time of board meeting 02-09-2026   15:20:00
End date and time of board meeting 02-09-2026   15:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification



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 9,270.47 9,270.47
Other income 49.90 49.90
Total income 9,320.37 9,320.37
2 Expenses
(a) Cost of materials consumed 3,800.74 3,800.74
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,160.64 3,160.64
(d) Employee benefit expense 332.99 332.99
(e) Finance costs 361.55 361.55
(f) Depreciation, depletion and amortisation expense 40.59 40.59
(f) Other Expenses
1 other expenses 180.51 180.51
Total other expenses 180.51 180.51
Total expenses 7,877.02 7,877.02
3 Total profit before exceptional items and tax 1,443.35 1,443.35
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,443.35 1,443.35
6 Tax expense
7 Current tax 382.33 382.33
8 Deferred tax (4.31) (4.31)
9 Total tax expenses 378.02 378.02
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 1,065.33 1,065.33
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 4.02 4.02
16 Total profit (loss) for period 1,069.35 1,069.35
17 Other comprehensive income net of taxes 1.95 1.95
18 Total Comprehensive Income for the period 1,071.30 1,071.30
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 3,010.12 3,010.12
Face value of equity share capital 10 10
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 3.55 3.55
Diluted earnings (loss) per share from continuing operations 3.55 3.55
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 3.55 3.55
Diluted earnings (loss) per share from continuing and discontinued operations 3.55 3.55
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 Standalone and Consolidated Financial Results of the company have been prepared in accordance with the recognition and measurement principals laid down in Indian Accounting Standard 34- Interim Financial Reporting ('IND AS 34'), prescribed under section 133 of the companies act 2013 (the Act) and other accounting principles generally accepted in India and is in compliance with the presentation nd disclosure requirements of Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements ) Regulation, 2015 ) (as amended). 2. These financial results of the company have been reviewed by the Audit Commiitee and approved by the Board of Directors at their respective meetings held on 02 September 2026. 3. The Board of Directors in their meeting held on 29th May , 2025 has approved the allotment of 2,25,75,900 (Two Crore Twenty Five Lakh Seventy Five Thousand Nine Hundred Shares only) number of shares against existing 75,25,300 (Seventy Five Lakh Twenty Five Thousand Three Hundred only) total equity shares as fully paid up in the company made as bonus issue to the existing shareholders of the company in the ratio of three equity shares for every one equity shares held (i.e in the ratio of 3:1 shares) 4. Previous period's figures have been regrouped and rearranged, to the extent necessary, to confirm to current period's classifications. 5. Subsequent to the quarter ended 30 June 2026, the company had completed its Intial Public Offer (IPO) of 1,18,81,000 equity shares of face value of Rs 10/-each at an issue price of 212/- per share (including a share premium of Rs 202/- per share). The issue consists of fresh issue of 95,05,000 equity shares aggregating to Rs 201.51 crores and offer for sale of 2376000 equity shares by selling shareholders aggregating to Rs 50.37 crores. The Company's equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 14 August 2026. Accordingly these financial results for the quarter ended 30 June 2026 have been drawn up for the first time in accordance with the SEBI Listing Regulations. Further the company will provide an update of the utilisation of the IPO proceeds towards the objects of the offer effective from next reporting period based on the actual utilisation of the funds. 6. The Company's core operations span several critical infrastructure sectors such as Wastewater Treatment/Supply Schemes , Operation and Maintenance ,Water Supply Scheme Projects (WSSPs) ,Road and Highway Construction. Information is reported to and evaluated regularly by the Chief Operating Decision Maker (CODM) i.e. Managing Director for the purpose of resource allocation and assessing performance focuses on the business as whole. Based on similarity of activities, risk and reward structure, organisation structure and internal reporting system , the company has structured its operations into single operating segment and hence there is no reportable segment as per Ind AS 108 “ Operating Segments”.Accordingly, there is no other separate reportable segment as defined by IND AS 108 Operating Segments 7. The financial results for the quarter ended 30 th June 2025 have not been subject to limited review or audit . However the management has exercised necessary diligence to ensure that the financial results for these quarter provide a true and fair view of the company's affair. 8. The figures for the quarter ended 31st March 2026 are the balancing figures between the audited figures in respect of full financial years and the figures upto 31st December 2025 of the Financial Year 2025-2026 which have been approved by the company's Board of Directors. 9. The above financial results of the company for the quarter ended 30th June 2026 are available on the company's website (www.technocraftventures.com) and on Stock Exchanges website (www.bseindia.com) and (www.nseindia.com).



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 Remeasurement gain/ (loss) on defined benefit plan 2.61 2.61
2 Income Tax relating to items that will not be reclassified to Profit & Loss (0.66) (0.66)
Total Amount of items that will not be reclassified to profit and loss 1.95
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
5 Total Other comprehensive income 1.95 1.95





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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