Integrated Filing — IndAS



General information about company
Scrip Code 531746
NSE Symbol PRAENG
MSEI Symbol NOTLISTED
ISIN INE505C01016
Name of company PRAJAY ENGINEERS SYNDICATE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   16:30:00
End date and time of board meeting 28-May-2025   17:10:00
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 2024-08-07
Indicate Company website link for updated RPT policy of the Company www.prajayengineers.com
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
NIL Loans or Debt Securities



Financial Results Ind-AS
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 110786000 384652000
Other income 12736000 40369000
Total income 123522000 425021000
2 Expenses
(a) Cost of materials consumed 80849000 287683000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 14898000 50322000
(e) Finance costs 1741000 4367000
(f) Depreciation, depletion and amortisation expense 7823000 36700000
(f) Other Expenses
1 Direct Cost Hotels & Resorts 12174000 46725000
2 Other expenses 123685000 180336000
Total other expenses 135859000 227061000
Total expenses 241170000 606133000
3 Total profit before exceptional items and tax -117648000 -181112000
4 Exceptional items 0 0
5 Total profit before tax -117648000 -181112000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 4099000 11904000
9 Total tax expenses 4099000 11904000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -121747000 -193016000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -121747000 -193016000
17 Other comprehensive income net of taxes -102000 -168000
18 Total Comprehensive Income for the period -121849000 -193184000
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 69935791000000 69935791000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 4385426000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.75 -2.76
Diluted earnings (loss) per share from continuing operations -1.75 -2.76
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 -1.75 -2.76
Diluted earnings (loss) per share from continuing and discontinued operations -1.75 -2.76
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) NOTES n n1.The above results, which have been reviewed by the Statutory Auditors of the company, are published in accordance with the Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015,, as amended (Listing Regulations), as prescribed in SEBI operational circular SEBI/HO/DDHS/P/CIR/2021/613 dated 10 August 2021, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 28-05-2025. n n2.The financial results are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Sections 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment) Rules, 2016 and other accounting principles generally accepted in India. n n3.The format for quarterly results as prescribed in SEBI's Circular dated Nov 30, 2015 has been modified to comply with the requirements of SEBI’s circular dated July 5, 2016, Ind-AS and Schedule III (Division II) of the Companies Act, 2013, which are applicable to Companies that are required to comply with Ind-AS.t n n4. The figures of fourth quarter are the balancing figures between audited figures in respect of full financial year and the published un-audited year to date figures upto third quarter of the current financial year. n n5. In furtherance to the mediation proceedings pertaining to the disputes between the Investor Entities (i.e. White Stock Limited & Belclare Limited) and Prajay Entities including Prajay Engineers Syndicate Limited (The Company), The Settlement Agreement has been executed amongst and by the parties, under the auspices of International Arbitration and Mediation Centre, (IAMC) Hyderabad and the filing of the compromise terms before the National nCompany Law Tribunal (NCLT), Hyderabad has been completed. The cases filed by the Investor Entities before the Hon’ble NCLT Bench, Hyderabad have accordingly been disposed off. n n6. The Government of Andhra Pradesh (Youth Advancement Tourism & Culture Department, now the Government of Telangana) and the Company (M/s. Prajay Engineers Syndicate Limited and its subsidiary company M/s Secunderabad Golf and Leisure Resort Private Limited) entered into Lease Agreement and Construction & Management Agreement. Subsequently, for the issues that arose between the Company and the Tourism Department, the Company invoked the Arbitration clause as per the Agreements and the Hon’ble High Court vide its order dated 28.07.2022 appointed Hon’ble S M Rafee (Retired District Judge) as the Arbitrator in Arbitration Application No. 86 of 2022. The Arbitration proceedings are in progress. n n7. Segments have been identified in accordance with Indian Accounting Standard 108 on Segment reporting, concerning the returns / risk profiles of the business and the company has two segments as follows:tttttt n(a). Construction and Development of Propertytttttt n(b). Hospitality - Hotels and Resortst n n8.Figures for the previous period/year have been regrouped, where ever considered necessary. n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1406866000
Capital work-in-progress 751889000
Investment property
Goodwill 0
Other intangible assets 187000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1332272000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 659631000
Total non-current financial assets 1991903000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 4150845000
2 Current assets
Inventories 2349140000
Current financial asset
Current investments 11000
Trade receivables, current 644464000
Cash and cash equivalents 746000
Bank balance other than cash and cash equivalents 6584000
Loans, current 8648000
Other current financial assets
Total current financial assets 660453000
Current tax assets (net) 10821000
Other current assets 95693000
Total current assets 3116107000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7266952000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 699358000
Other equity 4385426000
Total equity attributable to owners of parent 5084784000
Non controlling interest
Total equity 5084784000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 202134000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 202134000
Provisions, non-current 9375000
Deferred tax liabilities (net) 167560000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 379069000
Current liabilities
Current financial liabilities
Borrowings, current 966753000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 612633000
Total Trade payable 614433000
Other current financial liabilities 4435000
Total current financial liabilities 1585621000
Other current liabilities 217478000
Provisions, current 0
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1803099000
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 2182168000
Total equity and liabilites 7266952000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) NOTES n n1.The above results, which have been reviewed by the Statutory Auditors of the company, are published in accordance with the Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015,, as amended (Listing Regulations), as prescribed in SEBI operational circular SEBI/HO/DDHS/P/CIR/2021/613 dated 10 August 2021, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 28-05-2025. n n2.The financial results are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Sections 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment) Rules, 2016 and other accounting principles generally accepted in India. n n3.The format for quarterly results as prescribed in SEBI's Circular dated Nov 30, 2015 has been modified to comply with the requirements of SEBI’s circular dated July 5, 2016, Ind-AS and Schedule III (Division II) of the Companies Act, 2013, which are applicable to Companies that are required to comply with Ind-AS.t n n4. The figures of fourth quarter are the balancing figures between audited figures in respect of full financial year and the published un-audited year to date figures upto third quarter of the current financial year. n n5. In furtherance to the mediation proceedings pertaining to the disputes between the Investor Entities (i.e. White Stock Limited & Belclare Limited) and Prajay Entities including Prajay Engineers Syndicate Limited (The Company), The Settlement Agreement has been executed amongst and by the parties, under the auspices of International Arbitration and Mediation Centre, (IAMC) Hyderabad and the filing of the compromise terms before the National nCompany Law Tribunal (NCLT), Hyderabad has been completed. The cases filed by the Investor Entities before the Hon’ble NCLT Bench, Hyderabad have accordingly been disposed off. n n6. The Government of Andhra Pradesh (Youth Advancement Tourism & Culture Department, now the Government of Telangana) and the Company (M/s. Prajay Engineers Syndicate Limited and its subsidiary company M/s Secunderabad Golf and Leisure Resort Private Limited) entered into Lease Agreement and Construction & Management Agreement. Subsequently, for the issues that arose between the Company and the Tourism Department, the Company invoked the Arbitration clause as per the Agreements and the Hon’ble High Court vide its order dated 28.07.2022 appointed Hon’ble S M Rafee (Retired District Judge) as the Arbitrator in Arbitration Application No. 86 of 2022. The Arbitration proceedings are in progress. n n7. Segments have been identified in accordance with Indian Accounting Standard 108 on Segment reporting, concerning the returns / risk profiles of the business and the company has two segments as follows:tttttt n(a). Construction and Development of Propertytttttt n(b). Hospitality - Hotels and Resortst n n8.Figures for the previous period/year have been regrouped, where ever considered necessary. n n



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Construction and Development 85366000 288971000
2 Hospitality - Hotels and Resorts 25420000 95681000
Total Segment Revenue 110786000 384652000
Less: Inter segment revenue 0 0
Revenue from operations 110786000 384652000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction and Development -118877000 -187604000
2 Hospitality - Hotels and Resorts -2240000 -11991000
Total Profit before tax -121117000 -199595000
i. Finance cost 1741000 1741000
ii. Other Unallocable Expenditure net off Unallocable income -5210000 -5210000
Profit before tax -117648000 -181112000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction and Development 4848785000 4848785000
2 Hospitality - Hotels and Resorts 1075064000 1075064000
Total Segment Asset 5923849000 5923849000
Un-allocable Assets 1343103000 1343103000
Net Segment Asset 7266952000 7266952000
4 Segment Liabilities
Segment Liabilities
1 Construction and Development 769014000 769014000
2 Hospitality - Hotels and Resorts 67336000 67336000
Total Segment Liabilities 836350000 836350000
Un-allocable Liabilities 167560000 167560000
Net Segment Liabilities 1003910000 1003910000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) NOTES n n1.The above results, which have been reviewed by the Statutory Auditors of the company, are published in accordance with the Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015,, as amended (Listing Regulations), as prescribed in SEBI operational circular SEBI/HO/DDHS/P/CIR/2021/613 dated 10 August 2021, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 28-05-2025. n n2.The financial results are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Sections 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment) Rules, 2016 and other accounting principles generally accepted in India. n n3.The format for quarterly results as prescribed in SEBI's Circular dated Nov 30, 2015 has been modified to comply with the requirements of SEBI’s circular dated July 5, 2016, Ind-AS and Schedule III (Division II) of the Companies Act, 2013, which are applicable to Companies that are required to comply with Ind-AS.t n n4. The figures of fourth quarter are the balancing figures between audited figures in respect of full financial year and the published un-audited year to date figures upto third quarter of the current financial year. n n5. In furtherance to the mediation proceedings pertaining to the disputes between the Investor Entities (i.e. White Stock Limited & Belclare Limited) and Prajay Entities including Prajay Engineers Syndicate Limited (The Company), The Settlement Agreement has been executed amongst and by the parties, under the auspices of International Arbitration and Mediation Centre, (IAMC) Hyderabad and the filing of the compromise terms before the National nCompany Law Tribunal (NCLT), Hyderabad has been completed. The cases filed by the Investor Entities before the Hon’ble NCLT Bench, Hyderabad have accordingly been disposed off. n n6. The Government of Andhra Pradesh (Youth Advancement Tourism & Culture Department, now the Government of Telangana) and the Company (M/s. Prajay Engineers Syndicate Limited and its subsidiary company M/s Secunderabad Golf and Leisure Resort Private Limited) entered into Lease Agreement and Construction & Management Agreement. Subsequently, for the issues that arose between the Company and the Tourism Department, the Company invoked the Arbitration clause as per the Agreements and the Hon’ble High Court vide its order dated 28.07.2022 appointed Hon’ble S M Rafee (Retired District Judge) as the Arbitrator in Arbitration Application No. 86 of 2022. The Arbitration proceedings are in progress. n n7. Segments have been identified in accordance with Indian Accounting Standard 108 on Segment reporting, concerning the returns / risk profiles of the business and the company has two segments as follows:tttttt n(a). Construction and Development of Propertytttttt n(b). Hospitality - Hotels and Resortst n n8.Figures for the previous period/year have been regrouped, where ever considered necessary. n n



Other Comprehensive Income
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited 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 Net Loss/gain on Fair value through OCI (FVTOCI) equity securities -121000 -199000
2 Remeasurement of the net defined benefit liability/asset Income Tax Effect 19000 31000
Total Amount of items that will not be reclassified to profit and loss -102000 -168000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 -102000 -168000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -181112000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4452000
Adjustments for decrease (increase) in inventories 233379000
Adjustments for decrease (increase) in trade receivables, current 337091000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -65464000
Adjustments for other financial assets, non-current 3375000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -249269000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -81375000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 36700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -3648000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 215241000
Net cash flows from (used in) operations 34129000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 34129000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 55187000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 114000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -55073000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 131137000
Repayments of borrowings 121781000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 4566000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 4790000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -16154000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -16154000
Cash and cash equivalents cash flow statement at beginning of period 23484000
Cash and cash equivalents cash flow statement at end of period 7330000





Details of Impact of Audit Qualification
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 KARUMANCHI & ASSOICATES Yes 31-Aug-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
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 Prajay Engineers Syndicate Limited K Ravi Kumar Non-Executive Director Purchase of goods or services 1200000 Refer Note 1 600000 0 0
2 Prajay Engineers Syndicate Limited D Rohit Reddy Non-Executive Director and Related to Promoter Purchase of goods or services 3600000 Refer Note 1 1800000 6292000 10000
3 Prajay Engineers Syndicate Limited P Bhaskar Rao Key Management Personnel Remuneration 600000 Refer Note 1 510000 0 0
4 Prajay Engineers Syndicate Limited T Siva Kumar Key Management Personnel Remuneration 600000 Refer Note 1 481000 0 0
5 Prajay Engineers Syndicate Limited D Sharmila Reddy Relative of Promoter Purchase of goods or services 2580000 Refer Note 1 3503000 7162000 10665000
6 Prajay Engineers Syndicate Limited Prajay Developers Private Limited Subsidiaries Advance 100000 Refer Note 1 82000 848000 930000
7 Prajay Engineers Syndicate Limited Prajay Land Capital Private Limited Associates Advance 100000 Refer Note 1 1000 104000 105000
8 Prajay Engineers Syndicate Limited Secunderabad Golf and Leisure Resorts Private Limited Wholly Owned Subsidiaries Advance 100000 Refer Note 1 1000 160962000 160963000
9 Prajay Engineers Syndicate Limited D Vijaysen Reddy Promoter Purchase of goods or services 4000000 Refer Note 1 0 12600000 0
10 Prajay Engineers Syndicate Limited D Vijaysen Reddy Promoter Advance 60000000 Refer Note 1 0 55000000 55000000
11 Prajay Engineers Syndicate Limited Prajay Velocity Developers Private Limited Other related party Advance 45000000 Refer Note 1 4529000 62854000 58324000
12 Prajay Engineers Syndicate Limited Prajay Binjusaria Estates Other related party Advance 8000000 Refer Note 1 0 8997000 8997000
13 Prajay Engineers Syndicate Limited Prajay Properties Private Limited Associates Advance 150000000 Refer Note 1 2693000 4889000 2196000
14 Prajay Engineers Syndicate Limited Prajay Holdings Private Limited Subsidiaries Advance 192000000 Refer Note 1 32509000 597185000 564676000
15 Prajay Engineers Syndicate Limited Prajay Retail Properties PrivateLimited Subsidiaries Advance 100000 Refer Note 1 1000 90591000 90590000
16 Prajay Engineers Syndicate Limited D Vijaysen Reddy Promoter Advance Refer Note 1 12976000 183620000 196596000
17 Prajay Engineers Syndicate Limited Vijaysena Construction Company Other related party Advance 25000000 Refer Note 1 7070000 21283000 14213000
18 Prajay Engineers Syndicate Limited Umbrella Water Proofing Other related party Advance 1000000 Refer Note 1 0 123000 123000
19 Prajay Engineers Syndicate Limited Design Experiment Advances received Advance 4000000 Refer Note 1 124000 3055000 2931000
Total value of transaction during the reporting period 66880000